COMPANY REGISTRATION NUMBER.. N1654945 CHARITY REGISTRATION NUMBER: 107183 David Paul Cross Foundation Limited Company Limited by Guarantee Unaudited Financial Statements 31 August 2025 MANEELY Mc CANN CHA Chartered Accountanls Aisling House 50 Stranmillis Embankment Belfast BT9 5FL NTANT
David Paul Cross Foundation Limited Company Limited by Guarantee Flnanclal Slatements Year ended 31 August 2025 Page Trustees, annual report (incorporating the director's report) Independent examiner's report lo the trustees Statement of linancial activities (including income and expenditure account) Statemenl of financial posilion Statement of cash flows Notes to the financial statements
David Paul Cross Foundation Limited Company Llmlted by Guarantee Twstees. Annual Report (Incorporating the Dlreclor's Report) Year ended 31 August 2025 The trustees, who are also the directors lor the purposes ol company law, present their report arKI the unaudited financial statements ol the charity lor the y&ar ended 31 August 2025. Reference and admlnlstratlve detalls Registered charily name Dav Paul Cross Foundation Limtted Charily registration number 107183 Company reglstratlon number N1654945 Principal offlce and reglstered Aisling House office 50 Slranmillis Embankment Bellasl BT9 5FL The Irustees Rev Dr Gary Donegan Rev Stanley Gamble Rev William Shaw Independent examlner Cathal Maneely Aisling Hoijse 50 Slranmillis Embankrnenl Belfast BT9 5FL Structurei governance and management David Paul Cross Foundation Limited was registered as an incorporated charity Trmlh the Northern Ireland Charity Commission on 13th March 2020 operating under Memorandum and Arllcles ol Association daled 10 August 2018. New Iruslees can be appointed al any lime by a resolution ol a meeting ol the trustees.
David Paul Cross Foundation Limited Company Limited by Guarantee Truslees, Annual Report (Incorporating the Director's Report) (conllnuodj Year ended 31 August 2025 Objectives and acllvlties The David Paul Cross Foundation confines ilsell lo making exclusively charitable donations through.. the award ol bursaries alld grants lo community projec15, third party charitable organisations and individuals which are directly tackling issues that are causing politic81 conllicl, promote youlh education, and reconciliation and resilience in Northern Ireland., and the award of grants and donatitsns to third paty charities and research bodies in Northern Ireland which are directly concerned with raising awareness ol the early idenlilicalion, Irealmenl and prevention ol skin cancer for the general public. By providing financial support the objective is that the Foundation can help the local area lo cope as well as to adapt lo stresses and strains such as long-lerm demographic change, slow economic growth and poor access lo housing or inlraslructure, and subsequently ensure more areas ol public life are intèrconnected. Also. the goal is lo help prevent skin cancer through primary and secondary prevention. Skin cancers and precursors lo skin Canr are relatively easy lo treat il detected early enough. Through helping leach people what they should look for, raising awareness Ihfough publlc carnpaigns,. and providing I10{Mation on primary and secondary prevention. the hope is that the financial burden on our healthcare systems will be relieved and vltimalely lives will be saved. The David Paul Cross Foundation also airns lo mentor and advance community groups and chari11gS which diieclly tackle issues Ihal are causing political ¢onllicl,' actively working towards an equitable and peaceful society while promoting the sustainable devglopmgnl ol urban and rural communities. These benefits will be demonslraled through ongoing monitoring and evaluation ol work being earried out. Strateglc report The following sections lor achievements and performance and financial review form the strategic report ol the charity. Achlevements and performance The charity generates lunds from donations. Financial review These Charity accounts have b&en prepared on a going ¢oncern basis, notwithstanding the lacl the charity had net current liabilities of £2,400 al the balance shegl date. The directors are confident that future funding wll be secured and that the charity will continue lo be financially sustainable. Small company provlglons This report has been prepared in accordance with the provisions applicable to companies enliyed lo the sfflall companies exemption.
David Paul Cross Foundation Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢onllrtuèd) Year ended 31 Augusl 2025 The Iruslees. annual report and the slral8gic report were approved on 26 May 2026 and signed on behalf ot the board ol trustees by- Rev Stanley Gamble Trustee
David Paul Cross Foundation Limited Company Limited by Guarantee Independent Examiner's Report to the Trustees of David Paul Cross Foundation Limited Year ended 31 August 2025 I report lo the tiuslees on my examination ol the financial statements ol David Paul Cross Foundalion Limited Ilhe charitll lor the year ended 31 August 2025. Responsibilities and basis of report As tho Iruslees ol the Company land also ils directors lor the purposes ol company lawl you are rgsponsible for the preparation ol the financial statements in accordance with the requirements ol Charities A¢1 (Northern Ireland) 2008 Ilhe '2008 A¢l'l and the Companies Act 2006 I'lhe 2006 Act'l. You are satisfied that the accounts ol the company are not required by Charty or cotnpany law to be audited and have chosen instead lo have an independ8nl examination. Having satisfied myself that the accounts ol the company are not required lo be audited under Parl 16 ol the 2006 Act and are eligible lor independenl exarninalion, I report in respect ol my examlnalion ol the charity's financial slalemenls as carrigd out under section 65 01 the 2008 Act. In carrying out My examination I have followed the general Directions given by the Charity Commission lor Northern Ireland under sectlon 6519llbl ol the 2008 Act. Independent examlner's statement I have completed my examinallon. l confirm that no mallers have come lo my attention in connection with my examination giving me cause lo believe that In any material respect.. accounting records were not kept in respect ol the charity as required by section 386 01 the 2006 Act.. or the financial slalements do not accord with those records., or the financi stalemerils do not comply with the accounting iequiremenls ol section 396 01 the 2006 Act other than any requirement that the accounts give a'lrue and lair, view which is not a maller considered as parl ol an independent examination.. or the financial slalemenls have not been prepared in accordance with the methods and principles ol the Statement ol Recommended Practice lor accounting and reporting by ¢harilies applicable to charities preparing their accounts In accordance with the Financsal Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021.
David Paul Cross Foundation Limited Company Limited by Guarantee Independent Examiner's Report to the Trustees of David Paul Cross Foundation Limited (continrjed) Year ended 31 August 2025 I confirm that there are no other rnatters to which your attention should be drawn lo enable a proper understanding of the accounts lo be reached. Cathal Maneely Independent ExamSner Aisling House 50 Slranmillis Embankrnenl Bellasl BT9 5FL 26 May 2026
David Paul Cross Foundation Limited Company Limited by Guarantee Statement ol Financial Activities (including income and expenditure account) Year ended 31 August 2025 2025 Unreslricled funds Total funds Total funds 2024 Not• Income and endowments Donations ancl legacies Total income 7,644 7.644 7,644 7,644 Expenditure Expenditure on charitable activities Total expendlture 2.622 2,622 2,622 2,622 2,622 2,622 Net incomellexpenditurel and net movement in lunds 5,022 5.022 12.6221 Reconciliation of fund5 Total funds brought forward Total funds carried forward 17,4221 12.4001 17,4221 12,4001 {4,8001 17,4221 The slalemenl ol financial activities includes all gains and losses recognised in the year. All incorne and expenditure derive from continuing activities. The notes on p3ges 9 to 13 fomi part of these financial slatement¥.
David Paul Cross Foundalion Limited Company Limited by Guarantee Statement of Flnanclal Poslllon 31 August 2025 2025 2024 Note Credltors: amounls falling due wlthin one year Net currenl liabililies 2,400 7,422 2,400 7,422 Tolal assets less currenl liabllltles 12,4001 12,4001 17,4221 17,4221 Net liabililies Funds of the chartty Unr8slricled funds 12,4001 12,4001 17,4221 17,4221 Total charlty funds 12 For the year ending 31 August 2025 the charity W8s enlilled lo exempUon from audit under section 477 ol the Companies Act 2006 relating lo small companies. Directors, responsibilili&s'. The mernbers have not required the company lo obtain an audit ol its financial statemen15 lor the year in question in accordance with section 478., The directors acknowledge their responsibilities lor complylng with the requirements ol the Act with respe¢l lo accounting records and the preparation ol financial slalements. These financial slalemenls have been prepared in accordance th the provisions applicable lo companies subject lo the small companies, regime. These financial statements were approved by the board of trustees and authorised lor issue on 26 May 2026, and are signed on behalf ol the board by.. .fryG- Rev Stanley Gamble Trustee The notes on pages 9 10 13 form part ol these Ilnanclal stalements.
David Paul Cross Foundation Limited Company Limited by Guarantee Statement of Cash Flows Year ended 31 August 2025 2025 2024 Net decrease in ¢8$h and cash equivalents Cash and cash equlvalents at beginning ot year Cash and cash equlvalents at end of year The notes on pages 9 10 13 form part of these Ilnaneoal statements.
David Paul Cross Foundation Limited Company Limited by Guarante8 Notes to the Financial Statements Year ended 31 August 2025 General Snformatlon The charity is a public benefit enlily and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address ol the registered ollice is Aisling House, 50 Stranmillis Embankment, Bellasl, 8T9 5FL. Statement of compliance These financial statements have been prepared Sn compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic ol Ireland,, the Sialement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard appIable in the UK and Republic ol Ireland IFRS 1021 Icharilies SORP IFRS 10211 and the Companies Act 2006. Accountlng pollcles Basls of preparatlon The linancial slalemenls have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured al lair value through income Dr expencsilure. The financial statements are prepared in sterling, which is the functional currency ol the enlily. Golng concern These Charity accounts have been prepared on a going concgrn basis. notwithstanding the lact the charity had nel current liabilities of £2,4QO al the balance sheet dale. The directors are confident that lulure lunding will be secured and that the charity will continue lo be financially sustainable. Judgements and key $ouree$ ot estlmatlon uncertainty The preparation ol the financial statements requires management to rnake judgements, estimates and assumptions that allecl the amounts reporled. These eslimales and judgements are continually reviewed and are based on experience and other laclors, including expeclalion5 01 lulure events that are believed lo be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use al the discr&tion of the Iruslees to further any ol the charills purposes. Designated funds are unreslricled funds earmarked by the trustees lor particular lulure prolect or cornmilment. Reslricled funds are subjected lo reslriclions on their expenditure declared by the donor or through the terms of an appèal. and fall into one ol two sub-clas5es= restricted income funds or endowment funds.
David Paul Cross Foundation Limiled Company Limited by Guarantee Noles to the Financial Statements (Conlthuedj Year ended 31 August 2025 Accounting policigs (¢gnlln(pd) Incomlng resources All incoming resources are included in the slalemenl ol financial a¢livilies when entitlement has passed to the charity.. il is probable that the economic benefits associated wilh the transaction will flow to the charity and the amoLJnl can be reliably measured. The following spgcilic polici8s are applied lo particular categories ol income.. income from donations or grants is recognised when there is evidence ol enlrftlemenl to the gift. receipt is probable and ils amount can be measured reliably. legacy income is ro¢ogni5ed when receipt is probable and enlillemenl is established. income from donated goods is measured at the lair value ol the goods unless this is impra¢lical lo measure reliably, in which case the value is derived from the cost lo the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when receiv8d il the value can be reliably measured. No amounts are inclvded lor the conlribulioll ol general volunteers. income from conlracls lor the supply ol services is recoonised with the delivery ol the conlra¢led service. This is ¢lassilied as Ljnrestricted funds unless there is a conlraclual requirement lor il lo be spent on a particular purpose and returned il unspent, in whh case il may be regarded as restricted. Resources expended Expenditure is rgcognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be lully recov&red, and is classified under headings ol the slalemenl of financlal activities lo whlch It relates: eKpendilure on raising lunds includes the costs ol all fundraising aclivilies, events, non- charitable trading aclivities, and the sale ol donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further ils charitable aims lor the benefit ol ils beneficiaries, including those support costs and costs relating lo the governance ol the charity apportioned lo charitable aclivilies. other expenditure includes all expenditure that is neither related lo raising funds lor the charity nor parl ol ils expenditure on charitable 8clivili&s. All costs are allocated to expenditure categories reflecting the use ol the resource. Direct costs attributable lo a single aclivty are allocated directly lo that aclivily. Shared cosis are apportioned between the acty'vib'es they contribute lo on a reasonable, jusliliabl8 and consistent basis. Financial instruments A linancial asset or a financial liability ts recognised only when the charity becomes a party to the eonlraclual prowsions ol the instrument. 10
David Paul Cross Foundation Limited Company Limited by Guarantee Notes to the Financial Statements (conllnu8d} Year ended 31 August 2025 AoUntIng policies {c¢tInOd) Flnanclal Instruments Iconlinuedj Basic linancial instruments are initially recognised al the amount receivable or payable including any related transaction ctssts. Current assets and current liabilities are subsequently measured al the cash or other consideration expected lo be paid or received and nDI discounted. Debt instruments are Subsequent measured al amortised cost. Where investments in shwes are publicly traded or their lair valu& can otherwise be measured reliably, the investment is subsequenlly rneasured at lair value wlh changes in lair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments. including derivatives, are initially recognised at fair value. unless payment lor an asset is deferred beyond normal business terms or financed al a late ol interest that is not a mark&l rate, in which case the asset is measured al the present value ol Ihg lulure payments discounted al a market rale ol interest lor a similar debt inslrumenl. Other financial instruments are subsequently measured al lair value. with any changes recognised in the slalemenl ol financial activities, with the exception ol hedging inslrurnents in a designated hedging relationship. Financial assets that are measured al cost or amorlised cost are reiqew8d for objgclive evidence ol impairment al the end of each reporting dale. 11 there is objective evidenca ol impairment, an impairment Ios5 is recognised under the appropriate hgading in the slalemenl ol linancial activities in which the initial gain was recognised. For all equity inslrumenis regardless ol significance, and olh&r financial assets that are individually signilicanl, these are assessed individually lor impairment. Other financial assets are either assessed indivtdually or grouped on the basis ol sirnilar credit risk characteristics. Any reversals ol impairmenl are recognised ifnmedialely, to the exlenl that the reversal does not result in a carrying amount ol the financial asset that exceeds what the ¢arrwng amount would have been had the impairment not previously been recognised. Llmlted by guarantee The Charity is a private company limiled by guarantee without share capital. The liability ol each member in the event ol winding-up is limited lo £1. Donatlons and legacles Unreslricled Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Donallons Donations 7,644 7,644 11
David Paul Cross Foundation Limited Company Limited by Guarantee Notes lo Ihe Financial Slatements (¢ontlnts#dl Year ended 31 August 2025 Expenditure on charitable activities by tund lype Unreslricled Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Support costs 2.622 2.622 2,622 2,622 Expendlture on ¢h8rlt8ble actlvltles by 8Ctivity type Total funds 2025 Total fund 2024 Support costs Governance costs 2,622 2,622 2,622 Independent examination fees 2025 2024 Fees payable lo the ind&pendenl examiner for.. Independent examination ol the financial slalemenls 2,400 2,400 Staff costs The average employee head count ol employees during the period was Nil. Thgrglore. there wefe no employees who received employee bonelits ol more than £60,000 during the period. 10. Truslee remuneration and expenses No remuneration or other benefits from employment with the charily or a related entity were received by the Iruslees. 11. Credilors: amounts falling due wilhln one year 2025 2024 Accruals and deferred income 2,400 7,422 12
David Paul Cross Foundation Limited Company Limited by Guarantee Notes to Ihe Financial Statements (conllnued) Year ended 31 August 2025 12. Analysls of charltable funds Unrestricted funds Al 1 S8plember 2024 At 31 August 20 25 Income Expgnditure General funds 17.4221 7.644 12,6221 12,4001 Al 1 September 2023 At 31 August 20 24 Income Expenditure General funds 14.8001 12,6221 17,4221 13. Analysis of net assets between funds Unrestricted Total Funds Funds 2025 Creditors less than 1 year 12,4001 12,4001 Unreslricled Total Funds Funds 2024 Creditors less than 1 year 17,4221 17,4221 14. Analysis of changes in net debt At Al 1 Sep 2024 Cash Ik)w5 31 Aug 2025 13