Crown Jesus Ministries - Charities report - 19.3.2

REGISTERED COMPANY NUMBER: NI040259 (Northern Ireland)

REGISTERED CHARITY NUMBER: 103411

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 July 2019

for

Crown Jesus Ministries

(A Company Limited by Guarantee)

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

to

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their

report with the financial statements of the charity for the year ended 31 July 2019. The trustees have adopted

the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to

charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK

and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our Vision

The inspiration that drives this ministry is a God-given vision: 'To see the people of Ireland crown Jesus

Lord of their lives.'

The vision of the ministry is a 32 county vision, and they are committed to working alongside and serving

the evangelical Christian church to train and lead people into a relationship with Jesus.

Evangelism is at the centre of the ministry which believes passionately in communicating the good news of

Jesus in a real and relevant way and initiating people into the kingdom of God through the local church.

From their headquarters in Belfast as well as offices in the Republic of Ireland, Crown Jesus Ministries

works in primary and post primary schools, churches, youth groups and communities reaching tens of

thousands of children, teenagers and adults with the Gospel message every year.

The ministry delivers a variety of programmes and events, some of which are detailed below.

Klass Kids

Klass Kids is the name given to the children's and primary school work. Each week the team works in a

variety of arenas including - primary school assemblies, churches, BB/GB groups and Sunday Schools. They

use puppets and creative and fun ways to share Bible teaching, reaching thousands of children each year.

The work also includes a 5 week after school programme and RE classes.

1 Way

1 Way is an initiative for youth in secondary schools. Working alongside Christian teachers and pupils, the

ministry seeks to engage with the whole school for one week through a series of special events and

classroom workshops. This all builds up towards an evening outreach event which includes games, drama,

music, special guests and a life-changing message. Partnership with the schools and local churches ensures

that the young people who respond get engaged with a local church.

In addition to the above, a three week teaching series for SU groups, drama workshops and RE classes are

also delivered in post primary schools.

The Third

Thing

This is a programme offered to Integrated and Catholic Schools which aims to engage young people in a

meaningful conversation about identity, faith and what it means to have a personal relationship with Jesus.

Adult Evangelism

This includes a School of Evangelism programme (24 sessions) and also School of Evangelism Lite (4

sessions) which equip, inspire and release people and churches into Christ-centred evangelism. The work

also includes preaching in church services and partnering with churches to help them develop missional

strategies.

Academy

The Crown Jesus Academy provides young people with an opportunity to develop their faith and skills and

experience ministry through our 'year out' programme.

Prayer Room

The Belfast Prayer Room is open every Monday afternoon and a team of staff and volunteers pray with

people on the streets of Belfast city centre.

House of Prayer Ireland

This is a prayer initiative which is run bi-monthly and encourages Christians to come together to pray for

their not yet Christian friends, for family, for the church and for revival in Ireland.

Hope

Hope is the Missional Community Centre in Monaghan which offers practical Christian love through

foodbank, soup lunch, prayer ministry and an after-school café for teenagers.

Some highlights of the year

The past year has been one of real encouragement for the staff team and we have been blessed by the

faithfulness of God in continuing to open doors for us to serve Him in Ireland. Some of the highlights

include:

o Over 80 puppet presentations in primary schools assemblies

o Working in 13 Special Educational Schools

o 45 after school sessions reaching hundreds of kids across Primary Schools

o 7 performances of 'An Unexpected Christmas Journey' with an audience of 2,000 children

o Travelled over 16,000 miles to schools throughout Ireland

o Over 160 different secondary school visits/ events and engagements

o 4 1 Way youth events reaching over 3,500 young people

o Supported 58 families through our food bank in Monaghan and distributed 348 food parcels

o A weekly after school cafe for teenagers in Monaghan with 30-50 attending each week

o Prayed for hundreds of people every Monday in Belfast City Centre through our Belfast Prayer Room

and saw many come to faith on the streets

o Preached in many churches throughout Ireland

o School of Evangelism Lite programmes were delivered in partnership with many churches across Ireland

Some highlights of the year

We have been really blessed and encouraged to see how God has touched lives and are so thankful for the

hundreds of people who have made a personal commitment to Him in the last year.

Another highlight of this year was our 20th birthday celebrations at the Titanic Centre on 29 May when over

300 of the Crown Jesus family gathered for a memorable evening of fun, fellowship and thanksgiving. We

are so thankful for our staff, volunteers, supporters and prayer partners for their faithfulness and for

partnering with us in the advancement of Christ's Kingdom.

We have also had a few changes to the staff team.

Janette Myles left us in April 19 after many years of faithful service with Crown Jesus and we all extend our

gratitude and best wishes to her for the future.

We are delighted to welcome Louise Stephenson to replace Janette as an administrator and PA to Mitch.

Lisa Keys our Chief Operations Officer left us in July 2019. We thank Lisa for the valuable contribution she

has made to the ministry and wish God's blessing on her in her new employment.

Amy Woods, one of our second year Academy students, was appointed to the staff team from August 2018

as Special Educational Needs and Disabilities Outreach Chaplain.

We are also delighted that our Academy programme has continued to develop and grow. In this incoming

year we will have two second year Academy students, six first year students as well as two graphic interns.

FINANCIAL REVIEW

Financial review

The Trustees consider that the financial results for the year and the financial position at the year-end were

satisfactory. The total income for the year/(period) was £476,294 (2018: £538,297 for 17 months) up due to

an increase in donations from individuals and Trusts. The operational costs for the period also increased to

£382,497 (2018: £495,768 for 17 months) mainly due to increased staffing levels.

Reserves policy

The Trustees have reviewed the reserves of the Ministry. Considering the variable income and substantially

fixed commitments, the review concluded that to allow the ministry to be managed effectively and to ensure

uninterrupted delivery of the Ministry's activities, general unrestricted reserves equating to approximately six

months of operational costs should be attained. At 31 July 2019 the general unrestricted reserves were

£86,170 (2018 £46,412) which is an increase but still represents less than our objective of six months

operational costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company,

limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI040259 (Northern Ireland)

Registered Charity number

103411

Registered office

7 Calvin Street

Belfast

BT5 4NS

Trustees

Mr David Robert Edward Cleland Company Director

Mr Norman Alexander Adams Accountant

Mr Alastair Dunlop Coey Architect

Mr Michael Harrison School Teacher

Mr James Wallace McConachie Director

Mr David Beck Business Consultant

Dr Olwen Griffith Kerr Retired Principal (appointed 20.6.19)

Mr Richard Kernohan

Company Secretary

Mr David Robert Edward Cleland

Independent Examiner

McCleary & Company Ltd

Chartered Accountants

Ratheane House

32 Hillsborough Road

Lisburn

Co. Antrim

BT28 1AQ

Approved by order of the board of trustees on 16 January 2020 and signed on its behalf by:

Mr David Robert Edward Cleland - Trustee

I report on the accounts of the company for the year ended 31 July 2019, which are set out on pages seven to

sixteen.

Respective responsibilities of charity trustees and examiner

As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the

preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for

independant examination, it is my responsibility to:

-	examine the accounts under section 65 of the Charities Act

-	follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act

-	state whether particular matters have come to my attention.

Basis of the independent examiner's report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination

was carried out in accordance with the general Directions given by the Charity Commission for Northern

Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting

records kept by the charity and a comparison of the accounts presented with those records. It also included

consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as

charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1.	That accounting records were not kept in accordance with section 386 of the Companies Act 2006

2.	That the accounts do not accord with those accounting records

3.

That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

4.	That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I

can confirm that I am qualified to undertake the examination because I am a registered member of Chartered

Accountants in Ireland which is one of the listed bodies.

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and,

in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no

matters that require drawing to your attention.

John McCleary FCA

Chartered Accountants in Ireland

McCleary & Company Ltd

Chartered Accountants

Ratheane House

32 Hillsborough Road

Lisburn

Co. Antrim

BT28 1AQ

16 January 2020

Period

1.3.17

Year Ended

to

31.7.19

31.7.18

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

263,992

146,970

410,962

486,320

Other trading activities

3

24,492

-

24,492

14,893

Other income

40,840

-

40,840

37,084

Total

329,324

146,970

476,294

538,297

EXPENDITURE ON

Charitable activities

4

Charitable activities

296,260

86,237

382,497

495,768

NET INCOME

33,064

60,733

93,797

42,529

Transfers between funds

12

73,245

(73,245

)

-

-

Net movement in funds

106,309

(12,512

)

93,797

42,529

RECONCILIATION OF FUNDS

Total funds brought forward

274,856

60,915

335,771

293,242

TOTAL FUNDS CARRIED FORWARD

381,165

48,403

429,568

335,771

31.7.19

31.7.18

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

305,710

-

305,710

317,501

CURRENT ASSETS

Debtors

10

10,238

-

10,238

8,767

Cash at bank and in hand

77,960

48,403

126,363

90,932

88,198

48,403

136,601

99,699

CREDITORS

Amounts falling due within one year

11

(12,743

)

-

(12,743

)

(81,429

)

NET CURRENT ASSETS

75,455

48,403

123,858

18,270

TOTAL ASSETS LESS CURRENT LIABILITIES

381,165

48,403

429,568

335,771

NET ASSETS

381,165

48,403

429,568

335,771

FUNDS

12

Unrestricted funds

381,165

274,856

Restricted funds

48,403

60,915

TOTAL FUNDS

429,568

335,771

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2019 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Trustees on 16 January 2020 and were signed on its behalf by:

Mr David Robert Edward Cleland - Trustee

Mr Norman Alexander Adams - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102,

have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by

Charities: Statement of Recommended Practice applicable to charities preparing their accounts in

accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS

102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard

applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements

have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to

the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation

committing the charity to that expenditure, it is probable that a transfer of economic benefits will be

required in settlement and the amount of the obligation can be measured reliably. Expenditure is

accounted for on an accruals basis and has been classified under headings that aggregate all cost

related to the category. Where costs cannot be directly attributed to particular headings they have

been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its

estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the

trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity.

Restrictions arise when specified by the donor or when funds are raised for particular restricted

purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial

statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to

the charitable company's pension scheme are charged to the Statement of Financial Activities in the

period to which they relate.

2.	DONATIONS AND LEGACIES

Period

1.3.17

Year Ended

to

31.7.19

31.7.18

£

£

Donations from churches, trusts and projects

228,068

286,285

Donations from individuals

152,840

164,462

Gift aid

30,054

35,573

410,962

486,320

3.	OTHER TRADING ACTIVITIES

Period

1.3.17

Year Ended

to

31.7.19

31.7.18

£

£

Fundraising events

24,492

14,893

4.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs

costs

Totals

£

£

£

Charitable activities

379,491

3,006

382,497

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Period

1.3.17

Year Ended

to

31.7.19

31.7.18

£

£

Depreciation - owned assets

12,331

14,777

Deficit on disposal of fixed assets

-

5,888

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2019 nor for the

period ended 31 July 2018.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2019 nor for the period ended

31 July 2018.

7.	STAFF COSTS

Period

1.3.17

Year Ended

to

31.7.19

31.7.18

£

£

Wages and salaries

240,811

266,517

Social security costs

15,130

14,237

Other pension costs

5,463

2,812

261,404

283,566

The average monthly number of employees during the year was as follows:

Period

1.3.17

Year Ended

to

31.7.19

31.7.18

Charitable activities

11

9

No employees received emoluments in excess of £60,000.

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

397,620

88,700

486,320

Other trading activities

14,893

-

14,893

Other income

37,084

-

37,084

Total

449,597

88,700

538,297

EXPENDITURE ON

Charitable activities

Charitable activities

494,434

1,334

495,768

NET INCOME/(EXPENDITURE)

(44,837

)

87,366

42,529

Transfers between funds

80,257

(80,257

)

-

Net movement in funds

35,420

7,109

42,529

RECONCILIATION OF FUNDS

Total funds brought forward

239,436

53,806

293,242

TOTAL FUNDS CARRIED FORWARD

274,856

60,915

335,771

9.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 August 2018

294,120

56,211

19,840

370,171

Additions

-

540

-

540

At 31 July 2019

294,120

56,751

19,840

370,711

DEPRECIATION

At 1 August 2018

8,321

43,357

992

52,670

Charge for year

5,882

2,679

3,770

12,331

At 31 July 2019

14,203

46,036

4,762

65,001

NET BOOK VALUE

At 31 July 2019

279,917

10,715

15,078

305,710

At 31 July 2018

285,799

12,854

18,848

317,501

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.19

31.7.18

£

£

Other debtors

3,767

3,767

Accrued income

6,471

5,000

10,238

8,767

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.19

31.7.18

£

£

Social security and other taxes

3,316

4,060

Credit card account

132

844

Other creditors

7,770

75,000

Accruals and deferred income

1,525

1,525

12,743

81,429

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.8.18

in funds

funds

31.7.19

£

£

£

£

Unrestricted funds

General fund

46,412

33,064

6,694

86,170

General capital fund

228,444

-

66,551

294,995

274,856

33,064

73,245

381,165

Restricted funds

Building and specific projects

60,915

60,733

(73,245

)

48,403

TOTAL FUNDS

335,771

93,797

-

429,568

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

329,324

(296,260

)

33,064

Restricted funds

Building and specific projects

146,970

(86,237

)

60,733

TOTAL FUNDS

476,294

(382,497

)

93,797

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.3.17

in funds

funds

31.7.18

£

£

£

£

Unrestricted funds

General fund

100,769

(44,837

)

(9,520

)

46,412

General capital fund

138,667

-

89,777

228,444

239,436

(44,837

)

80,257

274,856

Restricted funds

Building and specific projects

52,685

88,700

(80,470

)

60,915

Compassion - water project

1,121

(1,334

)

213

-

53,806

87,366

(80,257

)

60,915

TOTAL FUNDS

293,242

42,529

-

335,771

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

449,597

(494,434

)

(44,837

)

Restricted funds

Building and specific projects

88,700

-

88,700

Compassion - water project

-

(1,334

)

(1,334

)

88,700

(1,334

)

87,366

TOTAL FUNDS

538,297

(495,768

)

42,529

General capital fund

This fund is capital donations received specifically to purchase capital items, when purchased

transferred to general funds but as it has been used to purchase fixed assets, it is not available for

general funding.