Crown Jesus Ministries iXBRL

Company Registration Number: NI040259

Charity Number: 103411

Crown Jesus Ministries

(A company limited by guarantee, not having a share capital)

Annual Report and Audited Financial Statements

for the financial year ended 31 July 2025

Crown Jesus Ministries

(A company limited by guarantee, not having a share capital)

REFERENCE AND ADMINISTRATIVE INFORMATION


Trustees	Mr Steven Thompson
	Mr Norman Adams (Resigned 31 May 2025)
	Mr Richard Magrath
	Mr Matthew Kennedy
	Mr Robbie Frawley
	Dr Olwen Griffith Kerr
	Mr Michael Harrison (Resigned 24 February 2026)
	Mrs Emily Magrath


Company Secretary	Mr Steven Thompson


Charity Number in Northern Ireland	103411


Company Registration Number	NI040259


Registered Office and Principal Address	7 Calvin Street
	Belfast
	County Antrim
	BT5 4NS
	Northern Ireland


Auditors	PGR Accountants Limited
	21 Old Channel Road
	Belfast
	BT3 9DE

Crown Jesus Ministries

(A company limited by guarantee, not having a share capital)

TRUSTEES' ANNUAL REPORT

for the financial year ended 31 July 2025

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the audited financial statements for the financial year ended 31 July 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Crown Jesus Ministries present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 July 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Mission, Objectives and Strategy

Mission Statement

Our Vision

Crown Jesus Ministries was birthed in May 1999 with an all Ireland 32 county vision, ‘to see the people of Ireland crown Jesus Lord of their lives’. Their aim is to communicate Jesus in a relevant way through teams of staff and volunteers active in children’s, youth, SEN, student, adult and media ministries. These teams deliver across Ireland and beyond in both a digital and physical way. The strategy is to not only be active in evangelism but to identify, raise up and equip evangelists across Ireland and to serve the local church in evangelism and training. Our reach may extend beyond the island but only if it adds value to our vision on it.

The ministry’s HQ is based in Belfast, they have offices in Dublin and work out of their mission centres, Hope Monaghan in Co Monaghan and Hope Chapel Lane in Belfast City Centre.

For more on their mandate visit www.crownjesus.org/our-story.

Strategy

Our Activities

To achieve our vision, the ministry delivers a variety of programmes and events and provides training and resources, some of which are detailed below.

Klass Kids

The children’s department delivers bible-based programmes in schools and churches to primary school aged children. They visit schools (including SEN) to take school assemblies, teach RE classes or run afterschool clubs and visit church GB/BB groups, Sunday schools and participate in church services. Using puppets alongside creative digital media and storytelling, the team reaches thousands of children each year.

Crown Jesus Youth

The youth department partners with Christian school teachers and youth leaders to deliver programmes that are culturally relevant and bible-based. 1Way is an initiative for post-primary schools that seeks to engage the whole school through a series of special events and classroom workshops leading to an evening outreach event. Additionally, curriculum based RE classes can be delivered in-person or through resources on CJMedia. HUB is an event run tri-annually for church youth groups to come together and connect through worship, teaching and ministry. The team also deliver evangelism training.

Adult Evangelism

The adult department works alongside churches to support, train, and equip in evangelism. This ranges from partner church projects with an individual church or a group of churches, to delivering evangelism training in-person or online, to helping churches develop missional strategies. Our County-wide initiatives focus on resourcing every home and school with a message of Hope (physical and digital), supported by prayer gatherings, free training for churches and local outreach events for kids, youth and adults. The School of Evangelism provides teaching and training for groups and individuals delivered in-person and online. A network of evangelists from across Ireland is building and they meet for teaching and fellowship at the annual Evangelist’s Gathering.

Academy

The Crown Jesus Academy is a year out programme that provides opportunities to serve, learn and grow. Students can choose from four streams; Engage (Kids, Youth & Schools Ministry), Reach (Adult Evangelism & Prayer), Create (Digital Media & Communications) and Virtual (Online programme).

CJMedia (cjmedia.online)

Launched in Oct 2020, this resource website provides relevant resources, training and teaching material for school teachers, ministers, kids and youth workers and many others. The resources include videos, worksheets, keynotes and live streams produced by the in-house team or in partnership with other organisations. All resources are free of charge after registration is completed.

Hope Monaghan

Hope is a Missional Community Centre in Monaghan which offers practical Christian love through foodbank, soup lunches, prayer ministry and an after-school café for teenagers. It runs in partnership with a local church.

Hope Chapel Lane

Situated in the heart of Belfast City Centre, this missional hub is open Monday to Saturday as the team work in partnership with a variety of agencies offering practical help and support with a focus of pointing people to the transforming love of Jesus. Previously Berry Street Presbyterian, Hope Chapel Lane is a place to worship, serve, learn, and pray with a focus on revival and mission. A typical week involves street evangelism and prayer on Monday, Teen Challenge partnership on Wednesday, Friday and Saturday, Revival Now gatherings on Thursday evenings and a Prayer Healing Clinic on Friday.

Structure, Governance and Management

Structure

Crown Jesus Ministries is a company limited by guarantee. The company was incorporated on 21 February 2001. The company was established under a Memorandum of Association which established the objectives and powers of the company and is governed by its Articles of Association. The liability of it's members is limited in that every member of the company undertakes to contribute an amount not exceeding £10 in the event of the company being wound up.

Management

The Trustees and senior management team meet approximately 8 times per year to set strategy, discuss significant matters, agree pay structures and review financial reports. During these meetings important decisions are made by the consensus of the Trustees. Day to day decision making responsibilities are delegated to the senior management team of Keith Mitchell, Amanda Mitchell, Steven Halliday, Helen Lamb and Natalie Phillips.

Review of Achievements and Performance

Highlights from August 2024 - July 2025

As the ministry reflects on the year past, there is much to be thankful for. The ministry has remained consistent in delivering programmes across schools and churches and has continued to see a significant increase in its partnerships and work in ROI.

• From Pentecost Sunday to Ascension Day, we held 35 prayer meetings in the 32 counties of Ireland, witnessing an incredible coming together of churches and ministries to pray for a move of God across the island.

• Now in its tenth year, DadCamp ran in partnership with YMCA Belfast in August with a weekend camp seeing 80 dads and their kids in attendance.

• School of Evangelism ran in both Belfast and Dublin with over 40 students registered. Underpinned with practical theology, this course equips Christians to have a strong theology on evangelism, to understand the culture and context they find themselves in and to put evangelism into practice in a local context.

• The kids team delivered 55 assemblies and 73 RE classes alongside 5 assemblies in SEN schools.

• Revival Now Gatherings occurred most Thursday evenings at Hope Chapel Lane, with a diverse group of people (both Christians and non-Christians) coming to worship, receive prayer, and hear preaching, with many choosing to put their trust in Jesus and testimonies of healing.

• The youth team visited 46 different schools delivering 35 SU programmes and 173 teaching sessions. They visited schools in Leitrim and Dublin alongside delivering a Dublin Schools’ retreat for 8 schools.

• Summer Madness is always a highlight for the team, engaging with young people, delivery evangelism training and having lots of fun.

• The kids team visited 11 churches to deliver programmes in services and in organisations. Conducted an Easter outreach at 4 different churches.

• Delivered evangelism training at Pulse, CCI’s youth camp

• Our Academy programme ran with 7 students focussing on our Reach (Adult evangelism) and Engage streams (Kids, Youth and Schools) and included one student for Co Offaly.

• Hosted 3 Interns Together gatherings designed to inspire, equip and encourage those completing interns in ministry settings.

• Hosted the 10th Annual Evangelist Gathering in October with special guest Mark Ryan from Elim UK.

• Ran three HUB events at Crown Jesus HQ for SU groups and youth fellowships with over 400 attending across the 3 nights

• Produced media content for GOD TV, UCB Ireland, and TBN UK.

• Co Armagh county project Sept/Oct 2024: included 2 united prayer events, 2 evangelism training courses, 12 days of street outreach, and 110 school events. 18,205 primary school resources and 13,381 secondary school resources received by 87 schools, 78,000 resources delivered into every home, linked to an online digital resource and Hope Armagh website, 1Way youth event, Klass Kids children’s event and 2 Living Hope adult events. Over the event we know of 391 who responded to the gospel.

• Klass Kids Ultimate Christmas Extravaganza ran 9 shows with over 1,800 children, teachers and families attending.

• The kids team delivered training in Co Kildare and Co Leitrim and a full day puppet training day.

• Launch of new Shine Film series ‘Friends’ in partnership with SUNI, Scripture Union Ireland, Scripture Union England and Wales and Logos Ministries.

• Missions Week saw the whole team engage in fundraising doing some crazy challenges.

• Spoke at Ballymena Elim Mission outreach over 4 nights seeing many respond to the gospel.

• Launched a new SHINE KIDS resource for primary schools and churches called The Great ‘I am’. Ran this in one school to measure engagement and later ran it for 4 weeks in a local primary school. Overall, it ran in 42 different schools and church groups.

• The Prayer Healing Clinic continued to run from Hope Chapel Lane every Friday morning seeing many people place their trust in Jesus for the first time and testimonies of healing and deliverance.

• Hosted a 4-day conference called Whose Report will You Believe? at Chapel Lane.

• Co Kildare County project Nov/Dec24: included delivering resources to 78,000 homes, 98 primary and 27 secondary schools, filming an Advent service for RTE, partnering with 15 churches, 3 prayer events, evangelism training, 31 Christmas outreach events and 1 youth event.

• Welcome students from Stanmillis for a two week alternative placement and from Belfast Bible College who joined us once a week for the academic year.

• Ran four 1WAY youth events. 3 as part of the county projects in Counties Armagh, Kildare and Leitrim and 1 in Ballymoney High School, after initially being postponed on the day due to a storm! Partnered with 4 local churches and 2 youth agencies, delivered 1 day of filming, 4 assemblies, 2 days of RE Classes, 4 days of Year Group Events. 260 pupils attended the Friday night event and 66 completed a response card.

• Continue to sit on and lead steering teams for school’s ministry and youth ministry across Ireland (Venture 32 and Together). Planning to write and distribute a devotional resource for all post primary school aged young people on the island.

• Hosted a mission’s team from Kansas City, Atlantic City and BSSM.

• Partnered with The Send to deliver evangelism training, deliver street evangelism and spoke at event in The Odyssey.

• Guests at the Billy Graham Congress in Berlin for evangelists across Europe.

• Delivered speaking engagements/training/projects with TeenChallenge UK, Braniel Church, Ballyfermot Church, Exchange Church, CFC, RCCG churches, Terrace Row Presbyterian, Vibe Armagh, SU, CE Portadown, Limitless Elim, COG youth, Portstewart Baptist, and many more!

• Co Leitrim County project Feb/Mar 25: 10,600 resources delivered to home and 46 schools, partnered with 7 churches and delivered evangelism training, training for kid’s leaders, a 1Way event, a kids St Patrick’s event and an adult outreach with Elim.

The ministry is grateful for the gospel partnerships we have with Hope for Every Home, CCI, Elim Ireland, Belfast Bible College, Evangelical Alliance Ireland, Evangelical Alliance NI, Scripture Union Ireland/SUNI, Scripture Union England & Wales, Boys Brigade NI, TeenChallenge, YoungLife Intl, An Tobar Nua, NET ministries, Alpha Ireland, YFC, Logos Ministries and many more.

The ministry is deeply thankful for the ongoing and regular financial support received from individuals and churches.

The ministry would also like to extend thanks to the Trusts and Donors who have supported them during this financial year, many who wish to remain anonymous.

Our team

Team updates:

Congratulations to:

Steven Halliday was promoted to the newly created role of Project Manager, overseeing the countywide projects across Ireland.

Natalie Philips was promoted to Youth and Schools Co-Ordinator and joined the Senior Leadership Team.

Isaiah Solomon was promoted to the role of Finance and Operations Manager.

Hello and welcome:

Debra Holmes – Graphic Designer

Curtis Stewart – Youth evangelist

Vinty Firth – DadCamp Co-Ordinator

Ian Moxen – Youth evangelist

Crawford Thompson – Facilities Co-Ordinator

Goodbye and thank you:

Tim Houston – Evangelist

The ministry wishes to thank Tim for the many years he committed to the ministry. His attention to detail, pastoral heart, strategic thinking and gift in teaching will be missed.

Bianka Little – Graphic Designer

The ministry had the pleasure of watching Bianka grow in confidence in her role and faith during her time with us. Her creative thinking, probing questions and willingness to push the boundaries was a great asset to the team.

Norman Adams – Director NI and ROI

The ministry is deeply indebted to Norman for his wisdom, generosity and incredible faith. Thank you for your time on the Board and especially for your leadership as chairman. Your business acumen, finance knowledge and passion to see Ireland won for Jesus will be deeply missed

Financial Review

The results for the financial year are set out on page 13 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £483,394 (2024 - £474,874) and liabilities of £17,659 (2024 - £6,565). The net assets of the charity have decreased by £(2,574).

Reserves Position and Policy

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 2025, the general unrestricted reserves were £360,879 (2024: £379,784).

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Mr Steven Thompson

Mr Norman Adams (Resigned 31 May 2025)

Mr Richard Magrath

Mr Matthew Kennedy

Mr Robbie Frawley

Dr Olwen Griffith Kerr

Mr Michael Harrison (Resigned 24 February 2026)

Mrs Emily Magrath

The secretary who served during the financial year was:

Mr Steven Thompson

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Crown Jesus Ministries subscribes to and is compliant with the following:

■

The Companies Act 2006

■

The Charities SORP (FRS 102)

The Auditors

PGR Accountants Limited, were appointed auditors by the trustees to fill the casual vacancy and they have expressed their willingness to continue in office in accordance with the provisions of Section 485 of the Companies Act 2006.

Approved by the Board of Trustees on 29 April 2026 and signed on its behalf by:

________________________________

Mr Steven Thompson

Trustee

Crown Jesus Ministries

(A company limited by guarantee, not having a share capital)

STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 July 2025

The trustees, who are also directors of Crown Jesus Ministries for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

■observe the methods and principles in the Charities SORP;

■make judgements and accounting estimates that are reasonable and prudent;

■state whether the financial statements have been prepared in accordance with applicable accounting standards, identify those standards, and note the effect and the reasons for any material departure from those standards; and

■prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

■there is no relevant audit information (information needed by the charity's auditor in connection with preparing the auditor's report) of which the charity's auditor is unaware, and

■the trustees have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

Approved by the Board of Trustees on 29 April 2026 and signed on its behalf by:

________________________________

Mr Steven Thompson

Trustee

INDEPENDENT AUDITOR'S REPORT

to the Members of Crown Jesus Ministries

(A company limited by guarantee, not having a share capital)

Report on the audit of the financial statements

Opinion

We have audited the charity financial statements of Crown Jesus Ministries ('the charity') for the financial year ended 31 July 2025 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and notes to the financial statements, including the summary of significant accounting policies set out in note . The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.

In our opinion, when reporting in accordance with a fair presentation framework the financial statements:

■give a true and fair view of the state of the charity's affairs as at 31 July 2025 and of its deficit for the financial year then ended;

■have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

■have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report other than the financial statements and our Auditor's Report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

■

the information given in the Trustees' Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

■

the Trustees' Annual Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Annual Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

■

adequate accounting records have not been kept; or

■

the financial statements are not in agreement with the accounting records and returns; or

■

certain disclosures of trustees' remuneration specified by law are not made; or

■

we have not received all the information and explanations we require for our audit.

■

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the Trustees' Annual Report.

Responsibilities of trustees for the financial statements

As explained more fully in the Statement of Trustees' Responsibilities set out on page 8, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The objectives of our audit in respect of fraud, are to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspect fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the Charity.

Based on our understanding of the charity and the environment in which they operate, we identified that the principal risks of non-compliance with laws and regulations related to the Charities Act 2008 and Companies Act 2006, and we considered the extent to which non-compliance with these might have a material effect on the financial statements. We evaluated management's incentive and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate income journal entries and management bias.

Our approach was as follows:

- We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered that the most significant are the Companies Act 2006, the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102);

- Enquiry of management and those charged with governance to identify instances of non compliance with laws and regulations;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- We test the completeness of income to address the risk of fraud in income recognition;

- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness.

Further information regarding the scope of our responsibilities as auditor

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

■

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

■

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity's internal control.

■

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by trustees.

■

Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditor's Report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditor's Report. However, future events or conditions may cause the charity to cease to continue as a going concern.

■

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Other matters which we are required to address

The financial statements of the company for the year ended 31 July 2024 were not audited. Consequently, we have not audited the corresponding figures in the comparative financial statements, and we do not express an opinion on them.

The purpose of our audit work and to whom we owe our responsibilities

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

__________________________________

Jonathan McNeill (Senior Statutory Auditor)

for and on behalf of

PGR ACCOUNTANTS LIMITED

21 Old Channel Road

Belfast

BT3 9DE

29 April 2026

Crown Jesus Ministries

(A company limited by guarantee, not having a share capital)

STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 July 2025

Unrestricted

Restricted

Total

Unrestricted

Restricted

Total

Funds

Funds

2025

2024

Notes

Income

Donations and legacies

3.1

415,828

131,084

546,912

378,185

98,285

476,470

Other income

3.2

12,664

18,499

─────────

Total income

428,492

131,084

559,576

396,684

98,285

494,969

─────────

Expenditure

Charitable activities

4.1

447,397

114,753

562,150

417,185

121,195

538,380

─────────

Net income/(expenditure)

(18,905)

16,331

(2,574)

(20,501)

(22,910)

(43,411)

Transfers between funds

─────────

Net movement in funds for the financial year

(18,905)

16,331

(2,574)

(20,501)

(22,910)

(43,411)

Reconciliation of funds:

Total funds beginning of the year

379,784

88,525

468,309

400,285

111,435

511,720

─────────

Total funds at the end of the year

360,879

104,856

465,735

379,784

88,525

468,309

═════════

The Statement of Financial Activities includes all gains and losses recognised in the financial year.

All income and expenditure relate to continuing activities.

Crown Jesus Ministries

(A company limited by guarantee, not having a share capital)

Company Number: NI040259

BALANCE SHEET

as at 31 July 2025


		2025	2024
	Notes	£	£
Fixed Assets

Tangible assets

289,052

308,325

─────────

Current Assets

Debtors

9,301

7,375

Cash at bank and in hand

185,041

159,174

─────────

194,342

166,549

─────────

Creditors: Amounts falling due within one year

(17,659)

(6,565)

─────────

Net Current Assets

176,683

159,984

─────────

Total Assets less Current Liabilities

465,735

468,309

═════════

Funds

Restricted trust funds

104,856

88,525

General fund (unrestricted)

360,879

379,784

─────────

Total funds

465,735

468,309

═════════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Approved by the Board of Trustees and authorised for issue on 29 April 2026 and signed on its behalf by




________________________________
Mr Steven Thompson
Trustee

Crown Jesus Ministries

(A company limited by guarantee, not having a share capital)

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

GENERAL INFORMATION

Crown Jesus Ministries is a company limited by guarantee incorporated in Northern Ireland. The registered office of the charity is 7 Calvin Street, Belfast, County Antrim, BT5 4NS, Northern Ireland which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Going Concern

The Trustee's of Crown Jesus Ministries have reviewed the appropriateness of the going concern assumption and believe that the charity has sufficient resources available to enable it to continue to meet its ongoing obligations for at least a period of 12 months from the date of approval of the financial statements. As at 31 July 2025 the charity held cash at bank of ?185,041 (2024: ?159,174) and total funds of ?465,735 (2024: ?468,309). The Trustee's consider the results of the charity for the year ended 31 July 2025 to be satisfactory and achieved in line with the charity's objectives. The charity's performance and forecasts to 31 July 2027 show the charity continues to generate income and reserve levels remain positive. Accordingly, the Trustee's believe that it is appropriate to continue to adopt the going concern basis in preparing the financial statements.

Statement of compliance

The financial statements of the charity for the financial year ended 31 July 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

Cash flow statement

The charity has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classified as a small charity.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

■ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

■ Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity.

Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components.

Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity.

Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold

2% Straight line

Fixtures, Fittings and Equipment

20% Reducing balance

Motor Vehicles

20% Reducing balance

Studio and Computer Equipment

20% Straight line

Debtors

Debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Creditors

Creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Pensions

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity.

Annual contributions payable to the charity's pension scheme are charged to the income and expenditure account in the period to which they relate.


3.	INCOME
3.1	DONATIONS AND LEGACIES	Unrestricted	Restricted	2025	2024
		Funds	Funds
		£	£	£	£


Income from Churches, Trusts and Projects	234,763	113,399	348,162	253,447
Donations from Individuals	157,797	17,685	175,482	192,152
Gift Aid	20,325	-	20,325	24,333
School of Evangelism and Academy	2,943	-	2,943	6,538
	─────────	─────────	─────────	─────────
	415,828	131,084	546,912	476,470
	═════════	═════════	═════════	═════════


3.2	OTHER INCOME	Unrestricted	Restricted	2025	2024
		Funds	Funds
		£	£	£	£

	Miscellaneous Income	7,391	-	7,391	8,046
	Fundraising	5,273	-	5,273	10,453
		─────────	─────────	─────────	─────────
		12,664	-	12,664	18,499
		═════════	═════════	═════════	═════════


4.	EXPENDITURE

4.1	CHARITABLE ACTIVITIES	Direct	Other	Support	2025	2024
		Costs	Costs	Costs
		£	£	£	£	£

	Expenditure on charitable activites	549,126	-	13,024	562,150	538,380
		═════════	═════════	═════════	═════════	═════════


4.2	SUPPORT COSTS	Charitable	2025	2024
		Activities
		£	£	£

	Accountancy and Legal Fees	12,312	12,312	3,446
	Bank Charges	712	712	774
		─────────	─────────	─────────
		13,024	13,024	4,220
		═════════	═════════	═════════


5.	NET INCOME	2025	2024
		£	£
	Net Income is stated after charging/(crediting):
	Depreciation of tangible assets	27,076	24,010
		═════════	═════════

EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:

2025

2024

Number

Number

Employee

═════════

The staff costs comprise:

2025

2024

Wages and salaries

307,401

305,174

Social security costs

16,934

19,025

Pension costs

8,161

8,470

─────────

332,496

332,669

═════════

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

EMPLOYEE BENEFITS

Staff health insurance costs during the year to 31 July 2025 totalled £4,395 (2024 - £3,046).


8.	TANGIBLE FIXED ASSETS
		Land and	Fixtures,	Motor	Studio and	Total
		buildings	Fittings and	Vehicles	Computer
		freehold	Equipment		Equipment
		£	£	£	£	£
	Cost
	At 1 August 2024	294,120	44,860	45,340	81,061	465,381
	Additions	-	-	-	7,803	7,803
		─────────	─────────	─────────	─────────	─────────
	At 31 July 2025	294,120	44,860	45,340	88,864	473,184
		─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 August 2024	43,614	42,015	19,968	51,459	157,056
	Charge for the financial year	5,882	570	5,074	15,550	27,076
		─────────	─────────	─────────	─────────	─────────
	At 31 July 2025	49,496	42,585	25,042	67,009	184,132
		─────────	─────────	─────────	─────────	─────────
	Net book value
	At 31 July 2025	244,624	2,275	20,298	21,855	289,052
		═════════	═════════	═════════	═════════	═════════
	At 31 July 2024	250,506	2,845	25,372	29,602	308,325
		═════════	═════════	═════════	═════════	═════════


9.	DEBTORS	2025	2024
		£	£

	Prepayments and accrued income	9,301	7,375
		═════════	═════════


10.	CREDITORS	2025	2024
	Amounts falling due within one year	£	£

	Taxation and social security costs	4,929	159
	Other creditors	4,230	4,034
	Accruals and deferred income	8,500	2,372
		─────────	─────────
		17,659	6,565
		═════════	═════════

11.

PENSION COSTS - DEFINED CONTRIBUTION

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. Pension costs amounted to £8,161 (2024 - £8,470).


12.	RESERVES

		2025	2024
		£	£

	At the beginning of the year	468,309	511,720
	Deficit for the financial year	(2,574)	(43,411)
		─────────	─────────
	At the end of the year	465,735	468,309
		═════════	═════════


13.	FUNDS
13.1	RECONCILIATION OF MOVEMENT IN FUNDS	Unrestricted	Restricted	Total
		Funds	Funds	Funds
		£	£	£

	At 1 August 2023	400,285	111,435	511,720
	Movement during the financial year	(20,501)	(22,910)	(43,411)
		─────────	─────────	─────────
	At 31 July 2024	379,784	88,525	468,309
	Movement during the financial year	(18,905)	16,331	(2,574)
		─────────	─────────	─────────
	At 31 July 2025	360,879	104,856	465,735
		═════════	═════════	═════════


13.2	ANALYSIS OF MOVEMENTS ON FUNDS
		Balance	Income	Expenditure	Transfers	Balance
		1 August			between	31 July
		2024			funds	2025
		£	£	£	£	£
	Restricted funds
	Restricted	88,525	131,084	114,753	-	104,856
	Unrestricted funds
	Unrestricted General	71,459	428,492	420,321	(7,803)	71,827
	General Capital Fund	308,325	-	27,076	7,803	289,052
		─────────	─────────	─────────	─────────	─────────
		379,784	428,492	447,397	-	360,879
		─────────	─────────	─────────	─────────	─────────
	Total funds	468,309	559,576	562,150	-	465,735
		═════════	═════════	═════════	═════════	═════════


13.3	ANALYSIS OF NET ASSETS BY FUND
		Fixed	Current	Current	Total
		assets	assets	liabilities
		- charity use
		£	£	£	£
	Restricted trust funds	-	104,856	-	104,856
		─────────	─────────	─────────	─────────

	Unrestricted general funds	289,052	89,486	(17,659)	360,879
		─────────	─────────	─────────	─────────
		289,052	194,342	(17,659)	465,735
		═════════	═════════	═════════	═════════

14.

STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited to £10 per member.

15.

TRUSTEES' REMUNERATION

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

16.

POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

17.

GENERAL CAPITAL FUND

This fund is capital donations received specifically to purchase capital items. When the asset is purchased the donation is transferred into the general fund. However, as it has been used to purchased fixed assets, it is not available for funding of operational costs.

18.

RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2025.