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2025-08-31-accounts

East 13 Christian Trust Report and Accounts

Year ended 31 August 2025

Registered Charity number 1069248

EAST 13 CHRISTIAN TRUST

COMPANY INFORMATION FOR THE YEAR ENDED 31 AUGUST 2025

Directors and Trustees Jayne Bazeley Luke Bazeley Simeon Burnett Reuben John Joanna Sell (reappointed 14/10/25) Hui Leng Timms Stephen Timms Key staff Kate Neal, Community Worker Governing Document Memorandum and Articles of Association incorporated 30th March 1998 Company Registration Number 3537219 Charity Registration Number 1069248 Registered Office 408 Barking Road London, E13 8HJ Accountant Neville Reid 19 Mills Grove London, E14 0RH Bankers CAF Bank

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 2025

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 of the charity, who are also directors of the company, are listed 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. The Trustees have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission.

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

• Plaistow Christian Fellowship

We hold Sunday services, including a Sunday School group for children twice a month, midweek activities and special services e.g. at Christmas and Easter.

We decided this year to hold our own Hallowe’en alternative event, Illuminite, based at Cornerstone cafe. This involved an open cafe with craft activities, food and games.

Our Christmas service was well attended. Good Friday again saw us prayer walking in the neighbourhood with our friends from Memorial Church and others, but we decided to have our own Easter service this year, as many of our new people were just settling in to church.

We opened the cafe again as a Warm Welcome space during the colder months of winter, and again, church members supported the Night Shelter for homeless people.

2

We preached on Ephesians, John’s gospel, Acts and the subject of prayer. One of our members wrote a course called “Re-imagining Prayer,” which we ran as a midweek group at Cornerstone. Once a month we now have “Band worship,” a time of sung worship led by a group of musicians and singers.

We collected over 200 Easter eggs for a local charity who gave them to children in need. The brunch service continues to be well supported. The church continues to grow in numbers. It has been helpful for the wider leadership group to have one-to-one meetings with the people on their pastoral lists, to ask how they are, and how we can help their faith to grow.

The leadership group had an Away Day for prayer and reflection. We revisited and reviewed our aims.

• 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. At present, the activities held there are weekly Craft and Faith group, monthly men’s group, bimonthly women’s group, midweek Bible study, Open Mic night, Community Choir, as well as the regular Wednesday to Friday opening as a cafe. Many people find it to be a safe space where they feel welcome, and some people have begun to attend church as a result.

Cornerstone redevelopment

Fundraising for the work continues, and we have begun to think about how we will manage when the building is temporarily unusable due to the work. The Quantity Surveyor reported on costings, and we are consulting with users on room requirements. At the end of June, we had a visit from a colleague of the owner of the building, who was asking some searching questions. We realised that the owner was seriously considering stopping his support of the redevelopment project.

Future direction

Our planning was suspended while we awaited further information from the owner.

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.

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 was consistent with the previous year. Total expenditure increased by £5,700, chiefly because of professional fees on the Cafe planning application. The overall result for the year was a deficit of income over expenditure of £22,200, due to maintaining employment of the Community Worker from general funds without specific grant income. The Hardship Fund was replenished, leaving a reduction of £23,200 on 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 usually broadly matches expenditure. In 2025 there was a planned reduction of reserves as stated above. At the 31st August 2025 the general reserves of the charity stood at over £40,200. The general policy is to maintain free reserves of not less than £20,000, but at the moment additional amounts are held as required for the forthcoming building works.

3

Accounts

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

List of Trustees and Leaders

Jayne Bazeley – Church leader, Chair of Trustees Luke Bazeley – Church leader, Trustee Simeon Burnett – Trustee Reuben John – Trustee Joanna Sell – Trustee Hui Leng Timms – Church leader, Trustee Stephen Timms – Trustee

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.

Approval

This report was approved by the Directors on 15 May 2026 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 2025.

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

15 May 2026

5

EAST 13 CHRISTIAN TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 (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
2025
2024
£
£
£
£
22,245
2,972
25,217
25,811
9,332
-
9,332
7,949
1,249
-
1,249
1,483
32,826
2,972
35,798
35,243
52,120
5,853
57,973
52,248
52,120
5,853
57,973
52,248
(19,294)
(2,881)
(22,175)
(17,005)
(1,066)
1,066
-
-
(20,360)
(1,815)
(22,175)
(17,005)
65,439
1,815
67,254
84,259
45,079
-
45,079
67,254

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 2025

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 funds
12
Unrestricted funds:
General funds
Designated funds
12
TOTAL FUNDS
Unrestricted Restricted
Total
Total
funds
funds
funds
funds
2025
2024
£
£
£
£
3,399
-
3,399
2,929
42,746
-
42,746
65,849
46,145
-
46,145
68,778
(1,066)
-
(1,066)
(1,524)
45,079
-
45,079
67,254
45,079
-
45,079
67,254
-
-
-
1,815
40,216
-
40,216
63,376
4,863
-
4,863
2,063
45,079
-
45,079
67,254

For the year ended 31 August 2025, 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 15 May 2026 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 2025

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) Fundraising costs:

Donations received via fundraising platforms (such as Justgiving) are shown gross of fees. Such fees are not material in the context of the trust and are amalgamated with bank charges. There are no other fundraising costs.

d) 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.

e) 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.

f) 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 2025

3
Analysis of income
Donations and legacies:
Donations and gifts
Gift Aid
Grants
Charitable activities:
Cornerstone café
Income from investments:
Interest income
Total income
2025
2024
£
£
14,345
16,052
3,400
2,979
-
-
Unrestricted funds: General
2025
2024
£
£
4,500
-
-
-
-
-
Unrestricted funds: Designated
2025
2024
2025
2024
£
£
£
£
2,972
3,939
21,817
19,991
-
-
3,400
2,979
-
2,841
-
2,841
Restricted funds
Total funds
17,745
19,031
4,500
-
2,972
6,780
25,217
25,811
9,332
7,949
-
-
-
-
9,332
7,949
9,332
7,949
-
-
-
-
9,332
7,949
1,249
1,483
-
-
-
-
1,249
1,483
1,249
1,483
-
-
-
-
1,249
1,483
28,326
28,463
4,500
-
2,972
6,780
35,798
35,243

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 2025

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
2025
2024
£
£
30,713
-
216
-
6,247
6,058
-
-
5,400
5,258
1,495
1,759
256
431
398
272
175
219
600
450
Unrestricted funds: General
2025
2024
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,800
525
Unrestricted funds: Designated
2025
2024
2025
2024
£
£
£
£
-
30,574
30,713
30,574
-
327
216
327
-
-
6,247
6,058
5,349
2,125
5,349
2,125
-
-
5,400
5,258
-
-
1,495
1,759
-
-
256
431
-
-
398
272
-
-
175
219
504
-
2,904
975
Restricted funds
Total funds
45,500
14,447
1,800
525
5,853
33,025
53,153
47,997

The Community Worker was mostly funded by restricted grants in 2024, but from general funds in 2025.

The monies expended from Cornerstone restricted funds comprised engineers' and other professional fees 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 & fundraising charges
Total expenditure on charitable activities
1,050
1,000
-
-
-
-
1,050
1,000
738
702
-
-
-
-
738
702
496
-
-
-
-
500
496
500
717
755
-
-
-
-
717
755
396
398
-
-
-
-
396
398
1,260
731
-
-
-
-
1,260
731
163
165
-
-
-
-
163
165
4,820
3,751
-
-
-
500
4,820
4,251
50,320
18,198
1,800
525
5,853
33,525
57,973
52,248

10

EAST 13 CHRISTIAN TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

6
Fees paid to independent examiner
Fees for examination of the accounts
7
Staff costs
Salaries and wages
Pension costs: Defined contribution scheme
Total staff costs
2025
2024
£
£
1,050
1,000
£
£
30,000
29,921
713
653
30,713
30,574

The charity had 1 employed member of staff in 2025 (2024: 1).

The SORP requires disclosure of employees paid more than £60,000 per annum. No staff received benefits over this amount.

A defined contribution pension scheme is in place.

The full cost was allocated to restricted funds in 2024 when grant funding had been received, but was met from unrestricted funds in 2025.

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 (2024: £nil), neither were they reimbursed expenses during the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

The Trust received unrestricted donations from its Trustees totalling £10,030 (2024: £7,550).

9 Grants

Grants to institutions:
Tear Fund: Emergency appeals (restricted funds)
Reguar giving (designated funds)
Faith in Schools
Newham Christian Fellowship
Grants to individuals:
Payments from the Hardship Fund (designated)
Total grants
10
Debtors and prepayments
Tax recoverable
11
Creditors: liabilities falling due within one year
Trade creditors
Accruals
2025
2024
£
£
505
-
300
325
300
150
300
300
1,405
775
1,500
200
1,500
200
2,905
975
3,399
2,929
3,399
2,929
16
524
1,050
1,000
1,066
1,524

11

EAST 13 CHRISTIAN TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

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
Analysis of net assets between funds
Cash
Other net assets
General
Designated
Restricted
Total
funds
funds
funds
2025
£
£
£
£
37,883
4,863
-
42,746
2,333
-
-
2,333
40,216
4,863
-
45,079
– previous year:
General
Designated
Restricted
Total
funds
funds
funds
2024
£
£
£
£
61,971
2,063
1,815
65,849
1,405
-
-
1,405
63,376
2,063
1,815
67,254

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 2025

Opening Incoming Outgoing Transfers Closing Closing Closing Incoming Outgoing Transfers Closing Closing
balance resources resources in the year balance resources resources in the year balance
2024 2024 2024 2024 2024 2025 2025 2025 2025
£ £ £ £ £ £ £ £ £
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 503 - (200) - 303 4,500 (1,500) - 3,303
For TEAR Fund 525 - (325) - 200 - (300) 100 -
Youth Work 1,560 - - - 1,560 - - - 1,560
2,588 - (525) - 2,063 4,500 (1,800) 100 4,863

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
TEAR Fund emergency relief
15,852
2,841
(30,574)
11,882
-
-
-
-
-
-
-
(327)
327
-
-
-
-
-
-
-
(500)
500
-
-
-
-
-
-
3,639
(2,125)
-
1,515
2,768
(5,349)
1,066
-
-
300
-
-
300
204
(504)
-
-
15,852
6,780
(33,525)
12,708
1,815
2,972
(5,853)
1,066
-

13

EAST 13 CHRISTIAN TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES FOR THE YEAR ENDED 31 AUGUST 2025

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
2025
2024
£
£
17,745
19,031
9,332
7,949
1,249
1,483
Unrestricted funds: General
2025
2024
£
£
4,500
-
-
-
-
-
Unrestricted funds: Designated
2025
2024
2025
2024
£
£
£
£
2,972
6,780
25,217
25,811
-
-
9,332
7,949
-
-
1,249
1,483
Restricted funds
Total funds
28,326
28,463
50,320
18,198
4,500
-
1,800
525
2,972
6,780
35,798
35,243
5,853
33,525
57,973
52,248
50,320
18,198
1,800
525
5,853
33,525
57,973
52,248
(21,994)
10,265
(1,166)
(12,708)
2,700
(525)
100
-
(2,881)
(26,745)
(22,175)
(17,005)
1,066
12,708
-
-
(23,160)
(2,443)
2,800
(525)
(1,815)
(14,037)
(22,175)
(17,005)
63,376
65,819
2,063
2,588
1,815
15,852
67,254
84,259
40,216
63,376
4,863
2,063
-
1,815
45,079
67,254

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

14