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2024-12-31-accounts

The Two St. James Trust

Report and Accounts Year ended 31 December 2024

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

THE TWO ST. JAMES TRUST

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees

Chris Booker Edwin Clark Peter Whittle

Company Secretary

Chris Booker

Governing Document

Memorandum and Articles of Association dated 12 July 2006

Company Registration Number Charity Registration Number

5874412

1117902

Registered Office 4 Pinewood Close, Gerrards Cross, SL9 7DS

Independent Examiner

Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

National Westminster Bank PLC

Contents Page
Company Information 1
Trustees' Annual Report 2-3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7-12
Detailed Statement of Financial Activities with Comparatives 13

Page 1

THE TWO ST. JAMES TRUST

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2024

The Directors, who are the charity's trustees for the purposes of charity law, have pleasure in submitting the Report and Accounts for the year.

Objects of the Company

The Company's objects are to advance the Christian faith in accordance with the Statement of Beliefs, appearing in its Memorandum of Association, in Gerrards Cross and Fulmer, Buckinghamshire and in such other parts of the UK or the world as the Directors may from time to time think fit.

Summary of the Company's main activities and achievements

To further the above objects, the Company has continued to let our property at 4 Pinewood Close in Gerrards Cross at a discounted rent to the Parochial Church Council (PCC) of St James Gerrards Cross with

During the first half of the 2024 year, we also let our other property at 3 The Uplands to the PCC on the same basis. However, following staff changes the PCC no longer had immediate need of this property. Following careful consideration, the Directors decided to let this property to an independent third party on arm's length terms which commenced at the beginning of September 2024. The Directors envisage that this property will continue to be let on the same basis for the first part of 2025 but our hope is to let the property to the PCC or another Christian organisation advancing gospel ministry in line with our objects later in 2025.

The Company continues to be liable for property repair and maintenance costs under the tenancy agreements for both properties. The Directors will continue to estimate the likely property costs that the Company may incur in future when determining the terms on which the Company is prepared to let the properties when the tenancy agreements are renewed and the amount of cash that is prudent for the Company to retain in order to meet reasonable costs that may be incurred in the future.

In planning the Company’s activities, the Directors have applied the guidance on public benefit issued by the Charity Commission.

Structure, governance and management

Responsibility for setting policy and for making operating decisions rests with the Directors who meet as required to monitor the activities of the Company. The Directors can recommend the appointment of a new Director. Approval by the members is required to appoint a new Director.

Financial review

During the year income decreased by £7,160 to £53,983. Expenditure increased by £26,123 to £41,073 mainly due to increased property repair and maintenance costs. The surplus for the year was £12,910. The surplus resulted in an increase in the Company's net assets to £1,700,456. This includes £1,699,728 held as social investments in the form of the two properties less a concessionary loan repayable by the Company totalling £40,000 that is due for repayment in 2029. Net current assets increased by £12,910 to £40,728.

Page 2

THE TWO ST. JAMES TRUST

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2024

Reserves policy

The Board of Directors have established a policy whereby free reserves held by the Company should be maintained at a sufficient level to cover reasonable costs that may be incurred by the Company in the future.

Currently they are of the view that this should equate to an amount between £40,000 and £60,000 to reflect a balance between prudence and the retention of excessive funds which could otherwise be used to further the objects of the Company. The Directors are also mindful that the Company will need to raise further funds in the future with which to repay the loan of £40,000. At the balance sheet date the Company held a cash balance of £44,049.

Key risks and uncertainties

The Company is exposed to various risks - be they operational, financial or reputational. The Directors review the Company's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Responsibilities of Directors under company law

The Directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the Directors are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the financial statements; and

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

The Directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the Trustees and signed on their behalf by:

Chris Booker Peter Whittle ____________ Chris Booker (May 10, 2025 18:40 GMT+1) Peter Whittle (May 11, 2025 12:42 GMT+1) Chris Booker Peter Whittle May 10, 2025 Date: _______

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

THE TWO ST. JAMES TRUST ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024 on pages 5 to 13 following, which have been prepared on the basis of the accounting policies set out on pages 7 to 8.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘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 your charity’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 matters have come to my attention in connection with the examination giving me cause to believe:

  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 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 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 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.

Sarah Crispin

Sarah Crispin (May 12, 2025 12:39 GMT+1)

Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: May 12, 2025

Page 4

THE TWO ST. JAMES TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Investments
4
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
13
Other recognised gains/(losses):
Gains/(losses) on revaluation of social
investment property
7
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13
Unrestricted
Funds
£
625
53,358
53,983
41,073
41,073
-
12,910
-
12,910
-
12,910
1,687,546
1,700,456
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
Total
Funds
Funds
2024
2023
£
£
625
40,625
53,358
20,518
53,983
61,143
41,073
14,950
41,073
14,950
-
-

12,910
46,193
-
-
12,910
46,193
-
-
12,910
46,193
1,687,546
1,641,353
1,700,456
1,687,546

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

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 7 - 12 form part of these accounts.

Page 5

THE TWO ST. JAMES TRUST

BALANCE SHEET

AS AT 31 DECEMBER 2024

Note
FIXED ASSETS
Social investments
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
9
CREDITORS: Amounts falling
due within one year
10
Net current assets / (liabilities)
Total assets less current liabilities
CREDITORS: Amounts falling due
11
after more than one year
Net assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
Unrestricted Funds
General funds
Revaluation reserve
Restricted Funds
Unrestricted
Funds
£
1,699,728
1,699,728
819
44,049
44,868
(4,140)
40,728
1,740,456
(40,000)
1,700,456
1,700,456
1,362,699
337,757
1,700,456
-
1,700,456
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
Funds
2024
£
1,699,728
1,699,728
819
44,049
44,868
(4,140)
40,728
1,740,456
(40,000)
1,700,456
1,700,456
1,362,699
337,757
1,700,456
-
1,700,456
Total
Funds
2023
£
1,699,728
1,699,728
-
34,778
34,778
(6,960)
27,818
1,727,546
(40,000)
1,687,546
1,687,546
1,349,789
337,757
1,687,546
-
1,687,546

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

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

The financial statements were approved by the Board of Directors and were signed on its behalf by:

Chris Booker

Peter Whittle

---------------------------------------Chris Booker (May 10, 2025 18:40 GMT+1) ---------------------------------------Peter Whittle (May 11, 2025 12:42 GMT+1) CHRIS BOOKER PETER WHITTLE May 10, 2025 Date: _______

Company number: 5874412

The notes on page 7 - 12 form part of these accounts.

Charity number: 1117902

Page 6

THE TWO ST. JAMES TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: 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) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Investment income represents income generated by the charity's assets and includes income from letting the charity's social investment properties.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

Impairment losses and losses arising on the disposal of social investments are included in the Statement of Financial Activities under the heading 'Expenditure on charitable activities'. Gains arising on the disposal of social investments are included in the Statement of Financial Activities under the heading 'Other income'. All other gains and losses on investment assets are included in the Statement of Financial Activities under the heading 'Net gains / (losses) on investments'.

Page 7

THE TWO ST. JAMES TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Accounting Policies (cont.)

f) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

g) Financial instruments

h) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

i) Critical accounting estimates and areas of judgement

3 Donations

Donations of cash and similar
Income tax recoverable
4
Investment income
Property letting
Bank interest
5
Charitable expenditure
a
Costs incurred directly on specific activities
Property repairs & maintenance
Property insurance
Letting agent fees
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Other
Total expenditure
2024
£
500
125
625
2024
£
52,776
582
53,358
2024
£
36,088
1,420
2,168
39,676
1,140
257
1,397
41,073
2023
£
40,500
125
40,625
2023
£
20,518
-
20,518
2023
£
12,175
1,363
-
13,538
960
452
1,412
14,950

The fee payable to the independent examiner for preparing and examining the accounts was £1,140 (2023: £960).

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration

The charity has no employed staff. Its activities are carried out by volunteers.

No persons were considered to have fulfilled the role of key management

No trustees received employment benefits during the year (2023: £nil)

No trustees received reimbursement of expenses during the year (2023: £nil)

Page 8

THE TWO ST. JAMES TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

7 Social investments

Land & buildings:
Cost, less impairment, brought forward
Additions during the year
Change in value of investments
Fair value carried forward
Total cost, less impairment, brought forward
Total cost, less impairment, carried forward
2024
£
1,699,728
-
-
1,699,728
1,699,728
1,699,728
2023
£
1,699,728
-
-
1,699,728
1,699,728
1,699,728

The land and buildings comprise two residential properties at 3 The Uplands and 4 Pinewood Close, Gerrards Cross both of which historically have been let to the PCC of St James Gerrards Cross with Fulmer at a rent that is less than market rent. As at 31 December 2024, 4 Pinewood Close continued to be let this way.

As at 31 December 2024, 3 The Uplands was being let to an independent third party on arm's length terms. This is expected to be a short-term arrangement.

Both investments have been classified as ‘social investments’ as they are intended not to be held primarily to generate a financial return but as part of the charitable objectives of the charity.

As at 31 December 2022, the trustees made an estimate of the fair value, taken to be open market value assuming vacant possession, of 3 The Uplands based on average sales of equivalent properties in the area during the preceding year. 4 Pinewood Close was purchased during 2022 and has been included at initial cost.

The trustees are not aware of any material changes in value since 31 December 2022 and the valuation has not been updated.

8 Debtors: falling due within one year

Falling due within one year:
Tax recoverable
Other debtors
9
Cash at Bank and in Hand
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
10
Creditors: liabilities falling due within one year
Other creditors
Accruals
11
Creditors: amounts falling due after more than one year
Concessionary loan
2024
£
125
694
819
2024
£
18,467
25,582
44,049
2024
£
3,000
1,140
4,140
2024
£
40,000
40,000
2023
£
-
-
-
2023
£
34,778
34,778
2023
£
6,000
960
6,960
2023
£
40,000
40,000

Page 9

THE TWO ST. JAMES TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

12 Loans and finance leases

The liability for the concessionary loan referred to in note 11 falls due for repayment as follows:

Otherwise
than by
By
instalments
instalments
Repayable:
Within one year
-
-
Between one and five years
40,000
-
After five years
-
-
40,000
-
Funds
During the year the movements in the charity's funds were as follows:
Opening
Incoming
Outgoing
Transfers
balance
resources
resources
in the year
2024
2024
2024
2024
£
£
£
£
Revaluation reserve
3 The Uplands
337,757
-
-
-
337,757
-
-
-
General Unrestricted Funds
1,349,789
53,983
(41,073)
-
Total Unrestricted Funds
1,687,546
53,983
(41,073)
-
Aggregate of funds
1,687,546
53,983
(41,073)
-
The above concessionary loan is interest free and unsecured;and must be repaid in full by 27 May 2029.
2024
2023
£
£
-
-
40,000
-
-
40,000
40,000
40,000
Gains and
Closing
losses
balance
2024
2024
£
£
-
337,757
-
337,757
-
1,362,699
-
1,700,456
-
1,700,456
Concessionary loans
2024
2023
£
£
-
-
40,000
-
-
40,000
40,000
40,000
Gains and
Closing
losses
balance
2024
2024
£
£
-
337,757
-
337,757
-
1,362,699
-
1,700,456
-
1,700,456
Concessionary loans
40,000
Closing
balance
2024
£
337,757
337,757
1,362,699
1,700,456
1,700,456

13 Funds

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Social investments
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year
General
Revaluation
funds
reserve
£
£
1,361,971
337,757
819
-
44,049
-
(4,140)
-
(40,000)
-
1,362,699
337,757
Unrestricted Funds
Restricted
funds
2024
£
£
-
1,699,728
-
819
-
44,049
-
(4,140)
-
(40,000)
-
1,700,456

Page 10

THE TWO ST. JAMES TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

13 Funds (cont.)

In the previous year the movements in the charity's funds were as follows:

Revaluation reserve
3 The Uplands
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Property purchase fund
Aggregate of funds
Opening
balance
2023
£
337,757
337,757
1,303,596
1,641,353
-
-
1,641,353
Incoming
resources
2023
£
-
-
21,143
21,143
40,000
40,000
61,143
Outgoing
resources
2023
£
-
-
(14,950)
(14,950)
-
-
(14,950)
Transfers
in the year
2023
£
-
-
40,000
40,000
(40,000)
(40,000)
-
Gains and
losses
2023
£
-
-
-
-
-
-
-
Closing
balance
2023
£
337,757
337,757
1,349,789
1,687,546
-
-
1,687,546

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Social investments
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year
General
Revaluation
funds
reserve
£
£
1,361,971
337,757
34,778
-
(6,960)
-
(40,000)
-
1,349,789
337,757
Unrestricted Funds
Restricted
funds
2023
£
£
-
1,699,728
-
34,778
-
(6,960)
-
(40,000)
-
1,687,546

The Property purchase fund represented donations given for the purchase of a second property. On purchase, these funds were transferred to general funds as the property is held as a social investment on the balance sheet to be used in accordance with the charity's objects.

Page 11

THE TWO ST. JAMES TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

14 Operating leases

The charity leases its social investment properties under operating leases. The minimum amount receivable (until the next break clause) in respect of these leases is as follows:

Within one year
Receipts falling due:
2024
2023
£
£
21,000
24,000
21,000
24,000

15 Transactions with related parties

There have been no transactions with related parties during the year.

16 Members

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

Page 12

THE TWO ST. JAMES TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Investments
4
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Total Expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
13
Other recognised gains/(losses):
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13
Gains/(losses) on revaluation of social
investment property
General
Revaluation
Reserve
2024
2024
£
£
625
-
53,358
-
53,983
-
41,073
-
41,073
-
-
-
12,910
-

-
-
12,910
-
-
-
12,910
-
1,349,789
337,757
1,362,699
337,757
Unrestricted funds
Restricted
2024
£
-
-

-
-
-
-
-

-
-
-
-
-
Total
2024
£
625
53,358
53,983
41,073
41,073
-
12,910
-
12,910
-
12,910
1,687,546
1,700,456
General
Revaluation
Reserve
2023
2023
£
£
625
-
20,518
-
21,143
-
14,950
-
14,950
-
-
-
6,193
-
40,000
-
46,193
-
-
-
46,193
-
1,303,596
337,757
1,349,789
337,757
Unrestricted funds
Restricted
2023
£
40,000
-
40,000
-
-
-

40,000
(40,000)
-
-
-
-
-
Total
2023
£
40,625
20,518
61,143
14,950
14,950
-

46,193
-
46,193
-
46,193
1,641,353
1,687,546

Page 13