David Paul Cross Foundation Limited Charity Accounts

COMPANY REGISTRATION NUMBER: NI654945

CHARITY REGISTRATION NUMBER: 107183

David Paul Cross Foundation Limited

Company Limited by Guarantee

Unaudited Financial Statements

31 August 2025

David Paul Cross Foundation Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 August 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	3

Statement of financial activities (including income and expenditure account)	4

Statement of financial position	5

Statement of cash flows	6

Notes to the financial statements	7

David Paul Cross Foundation Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 August 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2025 .

Reference and administrative details

Registered charity name	David Paul Cross Foundation Limited

Charity registration number	107183

Company registration number	NI654945

Principal office and registered	Aisling House
office	50 Stranmillis Embankment
	Belfast
	BT9 5FL

The trustees

	Rev Dr Gary Donegan
	Rev Stanley Gamble
	Rev William Shaw

Independent examiner	Cathal Maneely
	Aisling House
	50 Stranmillis Embankment
	Belfast
	BT9 5FL

Structure, governance and management

David Paul Cross Foundation Limited was registered as an incorporated charity with the Northern Ireland Charity Commission on 13th March 2020 operating under Memorandum and Articles of Association dated 10 August 2018. New trustees can be appointed at any time by a resolution of a meeting of the trustees.

Objectives and activities

The David Paul Cross Foundation confines itself to making exclusively charitable donations through:

- the award of bursaries and grants to community projects, third party charitable organisations and individuals which are directly tackling issues that are causing political conflict, promote youth education, and reconciliation and resilience in Northern Ireland; and

- the award of grants and donations to third party charities and research bodies in Northern Ireland which are directly concerned with raising awareness of the early identification, treatment and prevention of skin cancer for the general public.

By providing financial support the objective is that the Foundation can help the local area to cope as well as to adapt to stresses and strains such as long-term demographic change, slow economic growth and poor access to housing or infrastructure, and subsequently ensure more areas of public life are interconnected. Also, the goal is to help prevent skin cancer through primary and secondary prevention. Skin cancers and precursors to skin cancer are relatively easy to treat if detected early enough. Through helping teach people what they should look for, raising awareness through public campaigns; and providing information on primary and secondary prevention, the hope is that the financial burden on our healthcare systems will be relieved and ultimately lives will be saved.

The David Paul Cross Foundation also aims to mentor and advance community groups and charities which directly tackle issues that are causing political conflict; actively working towards an equitable and peaceful society while promoting the sustainable development of urban and rural communities. These benefits will be demonstrated through ongoing monitoring and evaluation of work being carried out.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

The charity generates funds from donations.

Financial review

These Charity accounts have been prepared on a going concern basis, notwithstanding the fact the charity had net current liabilities of £2,400 at the balance sheet date.

The directors are confident that future funding will be secured and that the charity will continue to be financially sustainable.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report and the strategic report were approved on 26 May 2026 and signed on behalf of the board of trustees by:

Rev Stanley Gamble

Trustee

David Paul Cross Foundation Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of David Paul Cross Foundation Limited

Year ended 31 August 2025

I report to the trustees on my examination of the financial statements of David Paul Cross Foundation Limited ('the charity') for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the ‘2008 Act’) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Cathal Maneely Independent Examiner

Aisling House 50 Stranmillis Embankment Belfast BT9 5FL

26 May 2026

David Paul Cross Foundation Limited

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 August 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	7,644	7,644	–
		-------	-------	----
Total income		7,644	7,644	–
		-------	-------	----

Expenditure

Expenditure on charitable activities	6,7	2,622	2,622	2,622
		-------	-------	-------
Total expenditure		2,622	2,622	2,622
		-------	-------	-------

	-------	-------	-------
Net income/(expenditure) and net movement in funds	5,022	5,022	( 2,622)
	-------	-------	-------

Reconciliation of funds

Total funds brought forward	( 7,422)	( 7,422)	( 4,800)
	-------	-------	-------
Total funds carried forward	( 2,400)	( 2,400)	( 7,422)
	-------	-------	-------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

David Paul Cross Foundation Limited

Company Limited by Guarantee

Statement of Financial Position

31 August 2025

		2025	2024
Note		£	£
Creditors: amounts falling due within one year	11	2,400	7,422
		-------	-------
Net current liabilities		2,400	7,422
		-------	-------
Total assets less current liabilities		( 2,400)	( 7,422)
		-------	-------
Net liabilities		( 2,400)	( 7,422)
		-------	-------

Funds of the charity

Unrestricted funds		( 2,400)	( 7,422)
		-------	-------
Total charity funds	12	( 2,400)	( 7,422)
		-------	-------

For the year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

These financial statements were approved by the board of trustees and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:

Rev Stanley Gamble

Trustee

David Paul Cross Foundation Limited

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 August 2025

	2025	2024
	£	£
Net decrease in cash and cash equivalents	–	–
Cash and cash equivalents at beginning of year	–	–
	----	----
Cash and cash equivalents at end of year	–	–
	----	----

David Paul Cross Foundation Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Aisling House, 50 Stranmillis Embankment, Belfast, BT9 5FL.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

These Charity accounts have been prepared on a going concern basis, notwithstanding the fact the charity had net current liabilities of £2,400 at the balance sheet date. The directors are confident that future funding will be secured and that the charity will continue to be financially sustainable.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The Charity is a private company limited by guarantee without share capital. The liability of each member in the event of winding-up is limited to £1.

5. Donations and legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Donations

Donations	7,644	7,644	–	–
	-------	-------	----	----

6. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Support costs	2,622	2,622	2,622	2,622
	-------	-------	-------	-------

7. Expenditure on charitable activities by activity type

	Support costs	Total funds 2025	Total fund 2024
	£	£	£
Governance costs	2,622	2,622	2,622
	-------	-------	-------

8. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	2,400	2,400
	-------	-------

9. Staff costs

The average employee head count of employees during the period was Nil.

Therefore, there were no employees who received employee benefits of more than £60,000 during the period.

10. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

11. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	2,400	7,422
	-------	-------

12. Analysis of charitable funds

Unrestricted funds

	At 1 September 2024	Income	Expenditure	At 31 August 2025
	£	£	£	£
General funds	(7,422)	7,644	(2,622)	(2,400)
	-------	-------	-------	-------

	At 1 September 2023	Income	Expenditure	At 31 August 2024
	£	£	£	£
General funds	(4,800)	–	(2,622)	(7,422)
	-------	----	-------	-------

13. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Creditors less than 1 year	(2,400)	(2,400)
	-------	-------

	Unrestricted Funds	Total Funds 2024
	£	£
Creditors less than 1 year	(7,422)	(7,422)
	-------	-------

14. Analysis of changes in net debt

At 1 Sep 2024	Cash flows	At 31 Aug 2025
£	£	£