Charrty registration number SC014253 IS¢otlandl STAUROS FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
STAUROS FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees Charity numbgr (Scotland) SC014253 Principal address 29 Straidhavern RDad Nutts Coiner Crumlin BT29 4SN Independent examiner Century House 40 Crescent Business Park Lisburn BT28 2GN Bankers AIB INI} 18-20 Scotch Street Dungannon Co TyrDne BT70 1A2 Bank of Scotland 56 Main Street Uddingslon Glasgow G71 7LS
STAUROS FOUNDATION CONTENTS Page Trustees, report Independent examiner's report Statement of financial activities Statement of financial position Notes to the financial statements 6-11
STAUROS FOUNDATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and finanaal statemenls for the year ended 31 March 2025. The finanual ststements have been prepared In accordance with the accounting policies set oul in note 1 to the finanual statements and tximply with the charity's goveming documenl, the Charities and Truslee Investment (Scotland) Act 2005, the Charitses Accounts Iscotlandl Regulations 2006 (as amended) and "Accounting and Reporting by Charities". Ststement of Remmended Practice applicable to Gharities preparing their a¢¢ount8 in accordance with the Financtal Reporting Slandard applicable in the UK and Republic of Ireland {FRS 102). (effective 1 January 2019). Objectives and a¢tlvities The objectives of the charity are as follows: - to extend felli)wship to those with alcohol and drug-relaled problems with a Mew to their recovery- - to promote the Gospel of the Lord Jesus Christ., - to educate relating to the dangers of alcohol wtth a view to the prevention of alcoholism-, to encourage evangelism Ythhin the context of the foregoing aims with particular reference to the families of the sufferers. Our Vision The basic approach of the Stauros Foundation is one-tcpone pastoral care. In Stauros there are six practical elements to our pastoral care. Flrst, we emphasize the importance of befriending. The key concept here is establishing a rapport with the person by actively listening, and establishing a'working relationship. that develops mutual respect and trust. Second, we assess Ihe person in I0 ways, Initially pastoral eare may aim at helping the person answer the question, "Do I have a problem with drink or drugs?. Subsequent5y pastoral c8re involves establishing an holistic view of the person's physical. emotional, rational, volilitsnal and rnor81 I spiritual condition. Third, pastoral care also involves helping the person develop his or her own motivation to change. Fourth, we help people make the necessary plans to actually sttsp drinking or using illicit drugs. Fifth, our approach includes addressing any underlying rational, emoty.onal or behamoural patterns that may underyn continued drinkin9. Slxth. pastoral Care also involves building a Christian lifestyle that maintains change. In this phase relationship issues are explDretl, espeaally marital. personal and family relationship8 Public benofit The twstees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. Achievements and perft>nnanGe Signfficant acts'vities and achi8vefflents against objectives Every member of staff fills in a monthly report form-, this helps to keep us up to date with the meelings and depulations our staff do along wtth their anlone ministry in the community. Induded in their reports, they detail any professions of faith. backsliders restored and any other answers lo prayers. Our pastoral care staffneam at the minute have the privilege of befriending and ¢oming alongside approximately 150-180 people in the community on a weeklyltortnightly basis. These are people who would struggle with addiction and olher i5sue5 their lives. We are able with God's help to joumey with these men and women through difficult times as they process and joumey through deep core issues. And we do thi5 for 8$ long as is deemed necessary. In addition, we not only offer help to the individual. but a150 to the families of those Suffering with addiction. In addition to our daily ministry of comin9 along side people on 3 1 to 1 basi5, the other minislries we offer the people we minister to have continued to grow. Our community support groups called Slauros meetings continue to grow wlth approximately 190-210 people in attendance. Through our support groups, we have seen people coming to faith, and many more have been prayed wlh for healing and a supematural touch from God. During the year we have had the opportunity to Viglt different churches to train others in the ministry of pastOTal care relating to people with Substance abuse and dependen issue5. In March two of our stsff members Imaggie & Pamela) Iravelled to Portugal to present our 'Unlocking Addiction, course to the students at International Theological & Leadership College IITLC).
STAUROS FOUNDATION TRUSTEES. REPORT (CONTINUED FOR THEYEAR ENDED 31 MARCH 2025 Another one of our ferne staff, •omes alongside and befriends a group of ladies and their dS who themselves the (SHINE GIRLS). These ladies are one parent families wth addiction issues. Over the year would organise trtP5 for these ladies and their kids, they have been to Dublin Zoo, The Opera House in Belfast to walth a show, 3nd also a day trip to Scouand. We are thrilled to be able to report that Stauros have commenced the renovation work to the annexe at our Stavros headquarters at Slraidhavem Road. Financlal revlew At the year end the net assets of the tharity were £501.939 (2024 - £366,788). Net incoming resources in the year were £135,151 {2024- £20.762). The Tntstees endeavour to mgintain SLrffiGYent funds to ensure that the charity Thfjll be abla to continue with tts ailivities and, in the event of a drop in Ino)rne, give consideration to vtsys in which addilit)nal fvnds May be raised. Plans for thtUTe periods Our intention is that we wil be using the annexe partty as a residential dwelling and partly as a centre for cDunseUing and training services related to the Stauros Foundation. We hope to be able to offer one40-one pasioral care. as well as our training GrseS. The centre will also be used as a place for people to get awsy from their nomial daily routines, for a time to prioritise and enjoy some rest, to be restored, refreshed. renewed and recharged. Our spirTtual ain is to have a recovery centre where God's presence is real and His power lo forgNe Gan be experienced. The people we minister Ic need to know His power tc liberate them from the grip of addiction. and to receive His healing in their soul. Our hope is that it wll be a place where people wth broken lives and rel*ion$hips Gan be restored by the gra of God. At all times God's truths and Biblical prin¢tples will be expounded and, when possible. Gods Peop will be equipped for effective service. Structure. governance and management Thè charity is an unincorporated organisation registerÈd with The SeAlsh Charity Regulator. OSCR, and govemed by its Tru5l Deed dated 10 April 1980. The trustees who served during the year and up to the date of signature of the finanual ststements were: Recrutment and appntment of trustees None of the trustee5 has any beneficial interest in the cornpany. All of the trustees are members of the company and guarantee to Gontribute £1 in the event of a winding up. The trustee5' report was approved by the Board of Trustees.
STAUROS FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STAUROS FOUNDATION W& r•p¢Jt on Ihe fjnancial statements of the charity for the year ended 31 March 2025. which are sel out on pages 4 10 11. Respècdve responsibilities of trustees and examlner The thartty's trustees are resp3nsible for the preparati of the fan81 statements in accordance with the tenrs of the chareS and Trustee Investmenls {Scotland) Aa 2005 and the Charits'es Accounts (Scotland) Regulations 20C6. The Charity's tnjstees conslder that Ihe audit requiremeni ol Regulation 10(1)la) lo (Gl of the 2006 Aw)unts Regulations ¢oe5 Tlot appty. It is our reJpon¥ibility to examine the financial 51aternents as required under section 44(1)(¢) of thè and lo State whethèr Patlar matters h3ve comè to our attentr'on. Basis of independ•nt examine$ statem6nt Our eyamination is carried out in accordance with Regulation 11 of the 2006 Accounts RegatIOnS. An examination indudes a review ol the 8¢counling records kept by the charity and a comparison of the finanaal statements pres¢nled w',th those records,11 also cludeS consideralion of any unusual items or di5cJosure5 in the financial statements, and se&s explanations from ihe trustees con¢eming any such matters. The procedures undertaken a¢ noi provlde all the evl¢ence that yul be requlred In an audit and Gon5equently we do not express an audit opinion on the view given by the fin8nciBI statements. Indepgndont •xamln6rf8 6tal•ment In connection with our eKaminaticn, no matter has come to our attention.. (a} whith gives u$ reasonable cause to believe that in any material respect the requirements: to keep accounting records in 8ctt)rdanc£ with section 4411) (a) of the 20D5 Acl Regulation 4 of the 2006Accounts Regulations,. and (ill to prepare financial statements which aCr£s *ryth the acCn'n9 records and comply with Regulation 8 of the 20Cfj Accounts Regulaiions- have not been met or (b) to which. in tr opinion. attention should be drawn in order to enable a proper understanding of the finanaal statements to be reached. Chartered Accountant8 Ireland Century Hou$¢ 40 Crescent 8usin89s Park Lisbum BT28 2GN
STAUROS FOUNDATION STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Unrestricted funds funds 2025 2024 Notes Income from: Donations and legaaes 391,567 297,373 Total income 391,567 297,373 Expenditure on: Charitsble activities 256.416 276.611 Total expenditure 256,416 276,611 Net income and movoment in funds 135,151 20.762 Reconciliation of funds: Fund balances at 1 April 2024 366.788 346,026 Fund balances at 31 March 2025 501,939 366.788 The ststement of financial acbvÈties indudes all gains and losses cOgnised in the year. All inccme and expenditure derive from continuing actiwties.
STAUROS FOUNDATION STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 2024 Notss Flxed assels Tanglble assets 225,880 144,071 Current assets Cash at bank and in hand 281.363 228,408 Creditorn: amounts falllng due wtthln one year 10 {5,3041 (5.691) Net current assets 276.059 222.717 Total a9s0ts19ss Current liabilities 501.939 366,788 The funds of the charity Unrestricted funds 12 501,939 366.788 501.939 366,788 The financial statements were appr¢e by the trustees on ...
STAUROS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies Charity inforrnation Stauros Foundation is an unincorporated charity. registered with the Office ef the Scottish Charity Regulator. The charity operates from 23 Straidhavem Road. Nutts Comer, Crumlin, BT29 4SN. 1.1 Basls of preparation The financial statements have been prepad in accordance with the charity's goveming document, the Charities and Trustee Inveslment (Scouand) Act 2005, the Charities Accounts Iscouandl Regulations 2006 (as amended). FRS 102 'The Financial Reporting Standard applicable in the UK and RepubliG of Ireland. ('FRS 102.) and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Pra1 applicable to charities preparing their accounts in acwrdance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 2019). The charity is a Public Beneffl Entity as defined by FRS 102. The charity has taken advantage of the prow5ions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, whith is the ftjnctional ¢urrency of IPie charity. Monetary amounts in these financial statements are rounded to the nearest £. The finan¢ial ststements have been prepared under the hislcrical cost convention, The principal acwunting policies adopted are set out below. 1.2 Golng concern At the time of approving the finana31 statements, the trustees have a reasonable expectalion that the charity has adequate resour¢es to conlinue in operational existence for the foreseeable fiJture. Thus the tnjstees Continue to adopt the going concem basi$ of acCunting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated fvnds comprise funds whith have been set aside at the discretion of the trustees for speafic purposes. The purposes and uses of the sJesignated fijnds are set out in the notes to the financial statements. Restricted funds are subject to spectfic conditions by donors or granlors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 In¢t)me Income 15 recognised when the charty is legally entitled to it after any performance conditions have been met, the amounts be measured reliabiy, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are re¢ognised once the charity has been nolified of the donation. unless perfomiance conditions require deferral of the amount. Income lax recoverable in relation to donations recetved under GiftA5d or deeds of covenant is reGognised at the time of the donation. Legaaes are recognised on receipt or otherwise if the ¢harity has been notified of an impending distribulion. the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a contingertt asset.
STAUROS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng poll¢lès Icontinued) 1.5 Expenditure Expenditure is recognised once there is a legal or construdive obligation to transfer economic benefit to third party, it is prr)bable that a tr3n5fer of economic benefits will be required in settlement, and the amount of the obligation ¢an be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, induding support costs involved in undertaking each 3ctivty- Direct costs attributable lo a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned btheen Ihose acltvities on a basis consistent wth the use of resources. Central slaff costs are allocaled on the basis of time spent, and depreuation charges are allocated on the portion of the asset's use. 1.6 Tangiblo fixed a5s0ts Tangible fixed assets are initially measured at $t and subsequently measured at cost or valvation, net of depreation and any impairment losses. Deprec5ation is recognised so as to write off the ¢ost or valuation of assets less their residual values over their useful lives on the followtng bases- Freehc)Id land and buildings Fixtures and fittings 2.SOA straight line 10% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale pro¢eeds and the carying value of the asset. and is CogniSed in the statement of finanoal activitles. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call wlh banks, other shDrt-term liquid investments with original maturities of three months or le55, and bank overdrafts. Bank overdrafts are shown within borrowings in Quent liabiltties. Basic flnancial assets Basic financial assets, which include debtors and cash and bank balances. are inilially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the transaciion is measured at the present value of the future receipt5 discounted at a market rale of interest. Financial assets dassified as receivable within one year are not amortised. 8aslc financial liabillties Basic financial liabililie&. including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a finanang transaOn, where the debt instrument 15 measured al the present value of the future payments discounted at a market rate of interest. Finanoal liabilities dassified ay payable within one year are not amortised. Debt instrurnents are subsequenuy carried at amortised cost. using the effecb've interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classrfied as current liabilities if payment is due within one year or less. If not, they are presenled as n0n-cuent liabilrties. Trade uedilors are reJX¢gni$ed initially at transaction price and subsequently measured al amortised Cost using the effective interest method. Derecognltion of financial liabilifies Financial liabilities are derecognised when the charity's contractual obligation5 expire or are discharged or cancelled.
STAUROS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢Gounting policies (Continued) 1.8 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are reIVed. Tenninalion beneffts are recognised immediately as an expense when the charity 15 demonstrably committed to tenninate the employment of an employee or to provide temiinati¢n benefits. 1.9 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as thEy fall due. Income from donations and legaclés Unrestricted Unrestricted funds funds 2025 2024 Donattons and grfts 391,567 297,373 Expenditure on charitable activities General 2025 General 2024 D1ct costs Staff costs Depreciation and impaiment Travel and transport Printing, postage and stationery Telephone Staff training Keyman insuran 181,986 7.538 34,749 1,412 1,508 1.850 304 188,483 5,302 38.652 5,524 3,940 723 304 229,345 242,928 Share of support and govemance costs (see note 4) Support Govemance 24,671 2.400 30.983 2,700 256,416 276.S11 Analysis by fund Unrestricted ftjnds 256,416 276.611
STAUROS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support coats ollo¢ated to activitlo8 2025 2024 Insurance Bank charges and interest Sundry expenses Repairs and maintenance Heat and light Rates Computer maintenance Govemance costs 5,939 894 7,182 75 6,719 2,347 1,515 2,40D 5,479 877 11.326 2.561 6,848 2,198 1,694 2.700 27,071 33,683 Analysed between: General 27.071 33,683 Net movement In funds 2025 2024 The net movemeni In funds is slaled after thaiglngl(crediting): Fees payable for the independent examinalion of the chgrity's financaal statgments Depreciation ol owned tangible fixed assets 2.400 7,536 2.700 5.302 Trustges trustee, received remUneratiC of £32,062 12024.. £32,093) during the year due to Iheir employment wth the thanty as general director. Iru51ee. received remunerats'on of £23,606 12024.. £22,555) dunng the year dLe '.0 her employment with the chanty as cOmmuty pastor. None of the remaining trusleeg (or any person$ wonneGted 1th them) received any remuneration or benefits from Ihe charity during the year. EMployS The avera9e monthly numter of employees durirB the yew was". 2025 Number 2024 Number
STAUROS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees (Continued) Employment costs 2025 2024 Wages and salaries Soaal securlty costs Other pension sts 169,970 8,414 3,S02 175.752 8,645 4,086 181,986 188,483 The charity considers its key management personnel to comprise of the general director. The total employment benefits induding employer pension contributions of the key management personnel were £32.062 (2024- £32,093). There were no employees whose annual remuneration was more than £60,000. Taxation The charity is exempt from taxation on its adivities because all its income is applied for charitable purposes. Tangible fjxed assets Froehold land Fixture$ and and builrftng ffttlngs Totsl Cost At 1 April 2024 Additions 179,324 89,344 14,877 194.201 89,344 At 31 Marth 2025 268,668 14.877 283.545 Depreciation and impaim)ent At 1 April 2024 Depation charged in the year 40,933 6,717 g,196 819 50,129 7,536 At 31 Marth 2025 47,650 10,015 57,665 Carrying amount At 31 March 2025 221.018 4,862 225,880 At 31 Marth 2024 138,391 5,680 144,071 10-
STAUROS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Creditors: amounts falling due wlthln one y&ar 2025 2024 Other taxation and social security Other creditors Accruals and deferred income 3.325 119 1,860 3,485 406 1.800 5,304 5.691 11 Retirement benefit schemes 2025 2024 Defined contribution schemes Char9e to profft or loss in respect of defined contribution scheme5 3,602 4,086 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the chafity in an independently administered fund. 12 Unrestricted funds The funds of the charity indude the following designated funds which have been set aside OLrt of unrestricted funds by the trustees for specific purposes- At 1 Aprfl 2024 Incoming resources Resources ¢xponded Trangfers At 31 Mar¢h 2025 Building Fund - Designated General funds 4.284 362,504 105,952 285,615 13,0421 {253,3741 154,871 (154.8711 262,065 239,874 366.788 391.S67 1256.416) 501.939 Prevlous year: At 1 April 2023 Incoming resources Resources expended Transfer5 At 31 March 2024 Building Fund Designated General fiJnd5 20,836 325,190 17,010 280,363 {33,5621 (243.049) 4,284 362.504 346,026 297,373 {276.611) 366,7B8 13 Rolated party transactions There were no disclosable related paty tTansaLtions duTing Ihe year (2024 - none). 11