## The Church at the Cross Scottish Registered Charity Number SC033947 ## **Trustee’s Annual Report & Financial Statements** For the period ending 31[st] December 2024 Peter Hall Finance & Accounting _Certified Public Accountant UK 10227712A_ ## **Report and Financial Statement** FOR THE YEAR ENDED 31[st] December 2024 ## CONTENTS: 1. Title pages 2. Trustee’s report Pages 1-2 Pages 3-6 3. Independent Examiner’s report 4. Statement of financial activities - Page 7 Pages 8-9 5. Other Page 10 2 ## **The Church at the Cross** ## **TRUSTEE’S ANNUAL REPORT** The Trustees have pleasure in presenting their report for the financial year ending 31[st] December 2024. ## REFERENCE AND ADMINISTRATION DETAILS **Charity Name :** The Church at the Cross **Constitutional form :** Unincorporated association **Constitutional form date :** 1[st] October 2002 **Accounting reference date :** 31[st] December 2020 **Charity Number :** SC033947 **Principal Address :** 2 King Street, Larkhall. ML9 1DP **Websites:** www.thechurchatthecross.co.uk **Charity Trustees:** **Assembly Council** No other individuals served as Trustees during the year. The Trustees are appointed by the Assembly Council. ## **Senior Staff member responsible for day-to-day management of the charity:** The charity has income below £250,000, and as such is eligible to prepare its accounts on a “Receipts and Payments” Basis. The governing document does not require the charity to prepare fully accrued accounts and neither does it require an audit. The accounts have been prepared in accordance with SORP 2015 issued by the Office of the Scottish Charity Regulator in its role as a SORP making body, recognised by the Financial Reporting Council. The charity has had the accounts independently examined by Peter Hall of “Peter Hall finance & accounting solutions”, Tillicoultry, Clackmannanshire FK13 6DR. 3 ## STRUCTURE, GOVERNANCE, MANAGEMENT **Governing document: “** The Church at the Cross” is administered in accordance with the terms of the Trust Deed. The Church is a charitable unincorporated association and the purposes and administration arrangements are set out in its constitution. The Charity is registered with the “Office of Scottish Charity Regulator”. **The organisational structure and decision-making process:** The Trustees are the managerial arm of the charity. They meet quarterly and make decisions for and on behalf of the charity. Major decisions of a managerial and financial nature are minuted. **How trustees are appointed and recruited:** Appointment and removal is in accordance with the Trust Deed which requires that appointment is approved by unanimous agreement of the existing trustees and removal of any trustee by the unanimous agreement of the others. **Risk Management:** It is considered by the Trustees that there is no foreseeable risk where the charity is exposed. **Affiliations and connections:** The charity is affiliated with the “Assemblies of God, Great Britain”. (“Assemblies of God” is a company limited by guarantee (No. 2873415) registered in England, having its registered office at Gf/Fl2 No.1-2 The Cottages, Deva Centre, Manchester, England, M3 7BE. ## OBJECTIVES AND ACTIVITIES **The Purpose of the charity as set out in the Governing Document:** The purpose of “The Church at the Cross” is to give every man, woman, and child in Larkhall the opportunity of understanding the gospel and to provide a church where they can grow in ministry for the glory of God. This is in line with the mission statement of the Assemblies of God in Great Britain, with who “The Church at the Cross” is associated. **Summary of the main activities in relation to those purposes:** The aim of “The Church at the Cross” is to provide Larkhall community with a welcoming, supportive hub for those who desire life enhancement and fulfillment through Christian worship. We do this by providing weekly Christian meetings and hosting other community groups in the church premises. ## ACHIEVEMENTS AND PERFORMANCE Over 2024 the Church outreach into the community through the Hareleeshill HUB has flourished. With a packed weekly programme of activities which has been developed to meet the community’s needs, facilitating the private and public sectors to offer a wide range of services, we know we are in the right place. There has been an increase in services required to support families with children with special needs and we work closely with the local primary school. Members of the church continue to be Trustees of the Christians Together Lighthouse project, we chair the meetings for Larkhall Community Network, Local Community Council and the 4 Larkhall Plan Partnership. We hold a privileged place influencing the development of projects in our community. ## FINANCIAL REVIEW The financial year ending 31st December 2024 marked a period of renewed growth and increased activity for The Church at the Cross, reflected in a strong financial performance and a significant increase in receipts across both unrestricted and restricted funds. _How we raised our money_ – Total receipts for the year amounted to £96,505, a substantial increase compared to £20,880 in 2023. This increase was primarily driven by the successful award of grants totalling £56,778, alongside increased designated and general donations. The Church received £19,685 in Gift Aid and non-Gift Aid donations, and an additional £8,918 in designated donations. Rental income also rose significantly to £6,500 from £3,562 in the prior year. _How we spent our money_ – Expenditure for the year totalled £80,633, up from £43,566 in 2023. Notable items of expenditure included: Salaries and wages: £18,862 Repairs and maintenance: £19,559 Rent: £14,088 Outreach ministry and hospitality: £2,970 Utilities: £12,855 _Net payments_ - The Church achieved a surplus of £16,272 for the year, comprising a surplus of £4,243 in unrestricted funds and £12,028 in restricted funds. This compares favourably with the deficit of £22,686 recorded in 2023. _Reserves_ - The Church’s total cash and bank balances at the year-end stood at £73,547, up from £57,275 at the beginning of the year. Of this, £40,725 is held in unrestricted funds, available to support the ongoing work of the Church, and £32,821 in restricted funds designated for specific purposes. The Trustees received the following payments. _Payments to Trustees or related persons;_ |_tees or related persons;_||| |---|---|---| ||**2024**|**2023**| |– reimbursements|£1,460|£440| 5 **The financial effect of significant events:** There were no significant events during the financial period. **Charity’s policy on reserves:** Cash deposits held at “Kingdom bank” and “The Bank of Scotland” comprise the reserves of “The Church at the Cross”. These reserves are unrestricted. Our activities have been underpinned by significant one-off donations received in earlier financial periods. There are no current plans to distribute the reserves. **Going Concern:** As at the date of approval of this report, and the financial accounts, the Trustees have assessed that there is no uncertainty about the Charity’s ability to continue as a going concern. ## FUTURE PLANS **Plans for future periods:** There are no future plans with any significant outlays. **Factors likely to affect financial performance or position going forward:** There are no foreseeable risks or factors to affect future financial performance at the time of writing this report. The Charity Trustees declare that they have approved the report above. We believe this report gives a true and fair view of the affairs of “The Church at the Cross” and of the deficit for the year. Signed on behalf of the Charity Trustees. **Date** 02/06/2025 6 ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** ## REPORT TO THE TRUSTEES OF “THE CHURCH AT THE CROSS” Scottish Registered Charity SC033947 I report on the accounts of the charity for the year ended 31[st] December 2024 which are set out on pages 8 to 9. ## Respective responsibilities of Trustees and Auditors The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. ## Basis of Independent Examiner’s statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. ## Independent Examiner’s statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 27/6/2025 _Fellow Certified Public Accountant UK 10227712A_ Peter Hall Finance & Accounting Solutions of Tillicoultry, Clackmannanshire. FK13 6DR 7 ## **The Church at the Cross** _Scottish Registered Charity SC0333947_ **Statement of Receipts & Payments For the 12 months ending 31[st] December 2024** ||**Unrestricted**|**Restricted**|**Total**|**Prior**|**Further**| |---|---|---|---|---|---| ||**funds**|**funds**|**funds**|**period**|**Details**| ||||**2024**|**total**|| |||||**funds**|| |||||**2023**|| ||£|£|£|£|£| |**Receipts from:**|||||| |Donations|12,115|84,595|96,710|20,703|1| |Charitable Activities|||||| |Other Trading Activities|||||| |Investments|195||195|
177|
2| |Other|||||| |**Total**|**12,310**|**84,595**|**96,505**|**20,880**|| |**Payments on:**|||||| |Raising Funds|||||| |Charitable Activities|8,067|72,556|80,633|43,566|3| |Other|||||| |**Total**|**8,067**|**72,556**|**80,633**|**43,566**|| |**Net Receipts/(Payments)**|**4,243**|
**12,028**|**16,272 **|**(22,686)**|| |**Transfers between funds**|||||| |**Reconciliation of funds**|||||4| |Total funds bought forward|36,482|20,793|52,276|79,962|| |**Total funds carried forward**|40,725|32,821|73,547|52,276|| 8 |**The Church at the Cross**
Scottish Registered Charity SC033947
**Receipts & Payments**
**Financial Year ending 31st December 2024**
**Receipts**
Charitable Activities
Designated Donations
Donations Received - Gift Aid
Donations Received - Non-Gift Aid
Grants
Interest
Rent Received
Tax Reclaimed (Gift Aid)
**Total Receipts**
**Less: Payments**
Advertising
Cleaning
Computer Costs
Donations
Dues, Subscriptions & Licences
Honorarium
Insurance
Legal & professional
Office
Other Professional Services
Outreach ministry & hospitality
Rent
Repairs and maintenance
Salaries & Wages
Software
Telephone & internet
Utilities
**Total Payments**
**Net Receipts (Payments)**
**Statement of Balances**
Cash & Bank balances at start of the year
Surplus/(deficit) shown
**Cash & Bank balances at end of the year**||**Unrestricted**

4,830
7,285
195|**Restricted**
**2024 2023**
250
8,918
8,918
2,045
4,830
4,920
12,399
19,685
9,926
56,778
56,778
195
177
6,500
6,500
3,562
**84,595**
**96,505**
**20,880**
157
227
15
180
42
42
1,680
3,400
2,374
506
690
450
650
288
280
660
3,850
45
126
93
4,905
6,105
2,426
2,970
440
12,000
14,088
15,088
19,329
19,559
5,171
18,862
18,862
10,905
234
234
323
32
262
331
12,855
12,855
3,177
**72,556**
**80,633**
**43,566**
**12,028**
**16,272**
**(22,686)**
**Restricted**
**funds**
**Total**
**Prior**
**Period**
20,793
57,275 79,962
12,028
16,272 (22,686)
**32,821**
**73,547 57,276**| |---|---|---|---| |||**12,310**
70
1,720
506
450
288
660
81
1,200
544
2,088
230
230
**8,067**|| ||**4,243**
**Unrestricted**
**funds**
36,482
4,243
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