OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-08-31-accounts

EAST 13 CHRISTIAN TRUST

COMPANY INFORMATION FOR THE YEAR ENDED 31 AUGUST 2023

Directors and Trustees

Jayne Bazeley Luke Bazeley Hui Leng Timms Stephen Timms

Trustees

Joanna Sell Peter Sell Simeon Burnett Jonathan Dale (resigned November 2023) Reuben John

Company Secretary Governing Document Company Registration Number 3537219 Charity Registration Number 1069248 Registered Office 408 Barking Road London, E13 8HJ Accountants Neville Reid 19 Mills Grove London, E14 0RH Bankers CAF Bank HSBC PLC

Vacant. Gemma Sell resigned June 2023 Memorandum and Articles of Association incorporated 30th March 1998

CONTENTS

Page
Company Information 1
Directors’ Report 2-4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8-12
Movements in Designated and Restricted Funds 13
Detailed SOFA with comparatives 14

1

EAST 13 CHRISTIAN TRUST

TRUSTEES' ANNUAL REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2023

East 13 Christian Trust operates a number of projects which are known as Plaistow Christian Fellowship and Cornerstone Cafe.

Nature of Governance

East 13 Christian Trust Limited (Company Number 3537219) is registered with the Charity Commission (Charity No. 1069248). The trustees and officers are listed below; a number of them are directors of the company, these are indicated in the list below. The registered office is 408 Barking Road, London E13 8HJ.

Objectives of the charity

  1. To advance the Christian faith in accordance with the Statement of Beliefs, as stated in the Memorandum of Association, in the London Borough of Newham and in such other parts of the United Kingdom or the world as the directors of the Charity (the trustees) may from time to time think fit;

  2. To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the London Borough of Newham and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit;

  3. To advance education in accordance with Christian principles by such means as the trustees may consider appropriate including by means of establishing and operating any educational establishment or establishments in the London Borough of Newham and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit;

  4. To promote and fulfil such other charitable purposes beneficial to the community in the London Borough of Newham and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.

The trustees have considered these objectives and believe that the Charity is fulfilling these objectives in its actions and activities.

Activities of the Charity

Vision Statement

This has been summarised as “To make the Good News of Jesus known through our words, lives and actions.”

Main activities during the year

• The day to day running of a church, Plaistow Christian Fellowship, which includes evangelism, community development and maintaining pastoral support of members. We also hold Sunday services including a Sunday School group for children, and special services at Christmas and Easter.

We held a simple alternative to Hallowe’en event at Cornerstone.

We repeated the format of “A Celebration of Christmas in Story and Song,” again successfully. Cornerstone was open on Good Friday for hot chocolate and hot cross buns, and then we joined with Memorial Community Church to celebrate Easter Day. We also supported the Night Shelter which was at Memorial Community Church on Sundays over the winter.

• We continued to work on our vision as a church, with days away for the Liaison Group in October 22 and August 23. The new vision statement is above. It has been broken down into specific aims in order to help us better assess our progress. The vision and aims are on the website.

2

• We continue to meet in the Swift Centre, and the church has continued to grow numerically. We worked our way through the book of Luke, in Sunday preaching and in our home group. Home group began meeting this year, initially once a week for blocks of 5-6 weeks. We hope to increase this. We introduced Pastoral Lists, with each member of the Liaison Group having a number of people to keep in touch with. We hope this ensures that no-one feels forgotten or ignored. In September we started a Brunch service, on the first Sunday of each month. We begin by eating a simple brunch together, followed by a short talk and questions or activities to be discussed around the table. We wanted to see whether this might be a service to which people could invite non-church friends or family.

Cornerstone

• The Charity office and coffee shop at 408 Barking Road, London E13 8HJ, is known as Cornerstone and provides the Church and charity with a profile in the Borough. • In January 2023, after due process of application and interview, we appointed Kate Neal as Community Outreach Worker. She continues to be very effective in this role, based partly in Cornerstone.

• The cafe opens from Wednesday to Friday each week, and continues to provide a warm welcome and safe space for many in the community. A number of other activities also take place. The Community Choir that was piloted previously is now a regular occurrence. Craft and Faith is a weekly group where people can bring their craft project or use the materials available, and discuss an aspect of faith, in a gentle, non-threatening way. A bi-weekly group for older teenagers takes place. Open Mic nights take place a few times a year. From November to March we offered, in cooperation with a local supporter, Warm Hours, a space for people to come and have free tea, cakes and conversation in a warm place.

The Trustees have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission.

Cornerstone redevelopment

Further to the last report of the trustees, the property that the charity uses at 408 Barking Road, London E13 9HJ (including the cafe premises known as Cornerstone) is to be redeveloped. Paul Henry Architects Ltd and DWD Consultancy guided the process of application to Newham Council’s Planning Dept, and in May 2023 an application was submitted. It was verified as received in June. The feedback we received guided our process with the architects and consultants.

Future direction

The charity will continue to develop the activities in Cornerstone, and will continue to explore ways in which it can reach out into and to support the local community via any of the projects of the charity. The church leaders will continue to explore external funding to enable the work of the trust to be expanded through its projects to allow the trust to continue to grow and develop. At the same time the trust will via its other projects reach out into the local community.

• Plaistow Christian Fellowship continues to work together with other churches to reach out into the community, to make the best use of the resources and talents which we all have. This includes joint services and events with our next door neighbour church, Memorial Community Church, with their minister Rev. Andrew Allcock.

• The charity continues to look at new ways of working together with other organisations and churches to demonstrate the kingdom of God in Newham.

Organisational Structure

The 4 leaders listed below, all of whom are members of the Charity, make the day-to-day decisions of Plaistow Christian Fellowship. The trustees make the major decisions regarding the funds of the charity. This would include the purchase or sale of major property assets and decisions with major funding implications, including staffing.

3

Risk Statement

The charity is not exposed to any major financial risk.

Insurance

The Charity was fully insured and a schedule of the insurances will be considered at the AGM.

Financial Review

Total income increased by over £37,000, including a grant to cover more than one year’s salary for the community worker. Total expenditure rose by a similar figure, including employment costs from January, and professional fees on the Cafe planning application. The overall result for the year was a surplus of income over expenditure of £5,000. There was a slight reduction of £300 in general reserves.

Reserves Policy

The Charity does not hold significant reserves of money or assets. It has a bank balance that is regularly reviewed by the trustees, and year on year the income broadly matches expenditure. At the 31st August 2023 the general reserves of the charity stood at over £65,000. The general policy is to maintain free reserves of not less than £20,000, but at the moment additional amounts are held as required to sustain employent of the Community Worker and for the forthcoming building works.

The charity is in the process of applying for grant funding for salaries and for building works.

Accounts

These are prepared on the accruals basis under the historic cost convention in accordance with the Companies Act, as required by the governing documents of the Charity. An independent person, not a trustee, prepared the accounts. The accounts are now eligible for independent examination under the Charities Act; requirements of Companies Act apply. The accounts comply with the requirements of the Companies Act.

List of Trustees and Leaders

Jayne Bazeley – Church leader, Director, Chair of trustees Luke Bazeley – Church leader, Director Simeon Burnett – Trustee Jonathan Dale – Trustee (resigned November 2023) Reuben John – Trustee Peter Sell – Trustee Joanna Sell – Trustee Hui Leng Timms – Church leader, Director Stephen Timms – Church leader, Director

Procedure for appointing the trustees

The trustees are not subject to retirement by rotation. Unless otherwise determined by the Charity in general meeting, the term of office of a trustee shall continue until he or she retires or is removed in accordance with the relevant provisions of the articles. The appointment of trustees is in accordance with the provisions of the Company’s Articles of Association.

Directors of the company are authomatically Trustees of the charity.

Bankers

The trust's main bank is CAF Bank, Kings Hill, West Malling, Kent ME19 4TA.

Approval

This report was approved by the Directors on ___ May 2024 and signed on their behalf by:


Jayne Bazeley, Chair of East 13 Christian Trust

4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

EAST 13 CHRISTIAN TRUST

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and basis of report

As the trustees of the charity (who are also directors of the company 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 (‘the 2006 Act’).

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 Company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention which give me cause to believe that:

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

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the relevant 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 accounts have not been prepared in accordance with the Charities SORP (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Neville Reid ACA

19 Mills Grove Poplar London E14 0RH

___ May 2024

5

EAST 13 CHRISTIAN TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023 (including the Income and Expenditure Account)

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
Investments
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2023
2022
£
£
£
£
27,030
28,227
55,257
21,826
7,486
-
7,486
4,386
1,000
-
1,000
38
35,516
28,227
63,743
26,250
25,849
32,902
58,751
21,604
25,849
32,902
58,751
21,604
9,667
(4,675)
4,992
4,646
(10,553)
10,553
-
-
(886)
5,878
4,992
4,646
69,293
9,974
79,267
74,621
68,407
15,852
84,259
79,267

Movements on reserves and all recognised gains and losses are shown above.

The notes on pages 8-12 form part of these accounts.

6

EAST 13 CHRISTIAN TRUST

BALANCE SHEET AS AT 31 AUGUST 2023

Note
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS:
Amounts falling due within one year
11
Net Current Assets
TOTAL NET ASSETS
FUNDS OF THE CHARITY
Restricted income funds
12
Unrestricted funds:
General funds
Designated funds
12
TOTAL FUNDS
Unrestricted Restricted
Total
Total
funds
funds
funds
funds
2023
2022
£
£
£
£
4,219
-
4,219
9,217
66,088
15,852
81,940
72,161
70,307
15,852
86,159
81,378
(1,900)
-
(1,900)
(2,111)
68,407
15,852
84,259
79,267
68,407
15,852
84,259
79,267
-
15,852
15,852
9,974
65,819
-
65,819
66,103
2,588
-
2,588
3,190
68,407
15,852
84,259
79,267

For the year ended 31 August 2023, the company was entitled to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act – however, in accordance with Section 145 of the Charities Act 2011 the accounts have been examined by an independent examiner whose report forms part of this document.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with FRS102 SORP.

Approved by the Directors and signed on their behalf on _ May 2024 by:

J L Bazeley, Chair of East 13 Christian Trust

Company number: 3537219

Charity number: 1069248

The notes on pages 8-12 form part of these accounts.

7

EAST 13 CHRISTIAN TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023

1 Basis of Accounting

The accounts have been prepared under the historical cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)), and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and with the Charities Act 2011.

The trust constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.

2 Accounting policies

The following are the accounting policies which have been applied in dealing with material items:-

a) Recognition of income:

Grants and donations are included in the Statement of Financial Activities (SoFA) when:

b) Tax reclaims on donations and gifts:

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be unrestricted income unless the donor or the terms of the appeal have specified otherwise.

c) Settlement of insurance claims:

Insurance claims are only included in the SoFA when the general income recognition criteria are met, and are included as an item of other income in the SoFA.

d) Fundraising costs:

Donations received via fundraising platforms (such as Justgiving) are shown net of fees. Such fees are not material in the context of the trust. There are no other fundraising costs.

e) Liability recognition:

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources, and the amount of the obligation can be measured with reasonable certainty.

f) Funds:

Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the trustees. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for a specific purpose. Restricted funds are amounts received where the donor has specified the purpose for which it should be used.

g) Fixed assets and depreciation:

Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £1,000 when they are written off on purchase.

Depreciation periods are as follows:

Freehold land Not depreciated Freehold buildings Over 50 years Equipment Between 3 and 7 years

8

EAST 13 CHRISTIAN TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023

3
Analysis of income
Donations and legacies:
Donations and gifts
Gift Aid
Grants
Charitable activities:
Cornerstone café
Income from investments:
Interest income
Total income
2023
2022
£
£
16,654
16,914
3,929
3,228
-
-
Unrestricted funds: General
2023
2022
£
£
6,447
-
-
-
-
-
Unrestricted funds: Designated
2023
2022
2023
2022
£
£
£
£
227
1,357
23,328
18,271
-
327
3,929
3,555
28,000
-
28,000
-
Restricted funds
Total funds
20,583
20,142
6,447
-
28,227
1,684
55,257
21,826
7,486
4,386
-
-
-
-
7,486
4,386
7,486
4,386
-
-
-
-
7,486
4,386
1,000
38
-
-
-
-
1,000
38
1,000
38
-
-
-
-
1,000
38
29,069
24,566
6,447
-
28,227
1,684
63,743
26,250

4 Donated goods, facilities and services

The Trust benefits greatly from the involvement and enthusiastic support of its many volunteers. In accordance with FRS 102 and the Charities SORP (FRS 102), no monetary value is included in the accounts for the contributions of volunteers.

9

EAST 13 CHRISTIAN TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023

Note
5
Analysis of expenditure
a
Direct charitable costs
Community Worker
Community work – other direct costs
Cornerstone café costs
Cornerstone redevelopment
Rent (excluding Cornerstone)
Events
Youth & children's work
Equipment
Sundry expenses
Grants payable
Note 9
2023
2022
£
£
-
-
-
-
5,698
3,850
-
-
5,071
4,539
1,499
1,677
395
171
1,802
1,035
469
239
575
750
Unrestricted funds: General
2023
2022
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,049
-
Unrestricted funds: Designated
2023
2022
2023
2022
£
£
£
£
18,965
-
18,965
-
314
-
314
-
-
-
5,698
3,850
13,254
5,865
13,254
5,865
-
-
5,071
4,539
-
-
1,499
1,677
-
-
395
171
-
-
1,802
1,035
-
-
469
239
-
-
7,624
750
Restricted funds
Total funds
15,509
12,261
7,049
-
32,533
5,865
55,091
18,126

Following a change of landlord in September 2020, no rent is currently payable for the premises at 408 Barking Road, pending future renovation. The monies expended from Cornerstone restricted funds in 2022 and 2023 comprised architects' fees and pre-application planning costs for the forthcoming renovation works.

b
Support & administration
Governance costs
Insurance
Payroll and pension administration
Print, stationery & other office costs
Website design and development
Telephone & internet
Bank charges
Total expenditure on charitable activities
1,000
1,223
-
-
-
-
1,000
1,223
664
617
-
-
-
-
664
617
-
144
-
-
369
-
369
144
549
348
-
-
-
-
549
348
301
301
-
-
-
-
301
301
639
711
-
-
-
-
639
711
138
134
-
-
-
-
138
134
3,291
3,478
-
-
369
-
3,660
3,478
18,800
15,739
7,049
-
32,902
5,865
58,751
21,604

10

EAST 13 CHRISTIAN TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023

6
Fees paid to independent examiner
Fees for examination of the accounts
Speaker's fee for Sunday service
7
Staff costs
Salaries and wages
Pension costs: Defined contribution scheme
Total staff costs
2023
2022
£
£
1,000
750
100
-
£
£
18,492
-
473
-
18,965
-

The charity had 1 employed member of staff in 2023 (2022: none). No staff received employee benefits at a rate of more than £60,000 per annum. A defined contribution pension scheme is in place. The full cost is allocated to restricted funds.

8 Trustees

No remuneration was paid to any trustee during the year nor to any person connected to them. The charity trustees were not paid nor received any other benefits from the charity in the year (2022: £nil), neither were they reimbursed expenses during the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

The Trust received unrestricted donations from its Trustees totalling £14,615 (2022: £8,750).

9 Grants

Grants to institutions:
Tear Fund
Faith in Schools
Newham Christian Fellowship
Grants to individuals:
Payments from the Hardship Fund (designated)
Total grants
10
Debtors and prepayments
Tax recoverable
Prepayments and accrued income
11
Creditors: liabilities falling due within one year
Trade creditors
Accruals
2023
2022
£
£
172
-
-
150
575
600
747
750
6,877
-
6,877
-
7,624
750
3,929
9,217
290
-
4,219
9,217
339
800
1,561
1,311
1,900
2,111

11

EAST 13 CHRISTIAN TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023

12 Funds

Movements in the year for designated and restricted funds are shown on the next page.

Analysis of net assets between funds:

Cash
Other net assets
lysis of net assets between funds
Cash
Other net assets
General
Designated
Restricted
Total
funds
funds
funds
2023
£
£
£
£
63,500
2,588
15,852
81,940
2,319
-
-
2,319
65,819
2,588
15,852
84,259
– previous year:
General
Designated
Restricted
Total
funds
funds
funds
2022
£
£
£
£
59,324
3,190
9,647
72,161
6,779
-
327
7,106
66,103
3,190
9,974
79,267

Analysis of net assets between funds – previous year:

13 Members

Each member of the company commits to contribute an amount of £10 if the charity is wound up.

12

EAST 13 CHRISTIAN TRUST

MOVEMENTS IN DESIGNATED AND RESTRICTED FUNDS FOR THE YEAR ENDED 31 AUGUST 2023

Opening Incoming Outgoing Transfers Closing Closing Incoming Outgoing Transfers Closing Closing Closing
balance resources resources in the year balance resources resources in the year balance
2022 2022 2022 2022 2022 2023 2023 2023 2023
£ £ £ £ £ £ £ £ £
nated funds
ated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for a specific purpose.
ents in the year and the prior year for designated funds were as follows:
Hardship Fund 1,080 - - - 1,080 6,300 (6,877) - 503
For TEAR Fund 550 - - - 550 147 (172) - 525
Youth Work 1,560 - - - 1,560 - - - 1,560
3,190 - - - 3,190 6,447 (7,049) - 2,588

Designated funds

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for a specific purpose. Movements in the year and the prior year for designated funds were as follows:

The Hardship Fund (formerly called the Tithe Fund) is an unrestricted fund designated by the Trustees to allow for future expenditure on support of individuals or charities with objectives in line with the work of the church.

After a change in banking arrangements, payments to Tear Fund were suspended, but the amounts previously sent as regular payments have been set aside up to 2018. Certain gifts of a one-off nature, mainly in 2017-18, have been designated for future support of youth work.

Restricted funds

Restricted funds represent amounts received for specific purposes.

Movements in the year and the prior year for restricted funds were as follows:

Cornerstone Community Worker
Community work – other direct costs
Support costs
Cornerstone redevelopment
7,500
-
-
-
7,500
28,000
(18,965)
(683)
15,852
-
-
-
-
-
-
(314)
314
-
-
-
-
-
-
-
(369)
369
-
6,655
1,684
(5,865)
-
2,474
227
(13,254)
10,553
-
14,155
1,684
(5,865)
-
9,974
28,227
(32,902)
10,553
15,852

13

EAST 13 CHRISTIAN TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES FOR THE YEAR ENDED 31 AUGUST 2023

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
Investments
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
2023
2022
£
£
20,583
20,142
7,486
4,386
1,000
38
Unrestricted funds: General
2023
2022
£
£
6,447
-
-
-
-
-
Unrestricted funds: Designated
2023
2022
2023
2022
£
£
£
£
28,227
1,684
55,257
21,826
-
-
7,486
4,386
-
-
1,000
38
Restricted funds
Total funds
29,069
24,566
18,800
15,739
6,447
-
7,049
-
28,227
1,684
63,743
26,250
32,902
5,865
58,751
21,604
18,800
15,739
7,049
-
32,902
5,865
58,751
21,604
10,269
8,827
(10,553)
-
(602)
-
-
-
(4,675)
(4,181)
4,992
4,646
10,553
-
-
-
(284)
8,827
(602)
-
5,878
(4,181)
4,992
4,646
66,103
57,276
3,190
3,190
9,974
14,155
79,267
74,621
65,819
66,103
2,588
3,190
15,852
9,974
84,259
79,267

Movements on reserves and all recognised gains and losses are shown above.

14