Registered number- 04709100 Charity number- 1141414 JOHN TROTTER TRUST (a company lfftmited by guarantee and not having share capital) TRUSTEES, ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 DECEMBER 2025
JOHN TROThER TRUST CONTELYTS PAGE Pagels) Refer¢n¢e and Administrative Delails Trustees, Report Independent Examinevs Eieport Statetnent of Finan¢i81 Activities Balance Sheet NoTes to the Financial Statements 10- 14
JOHN TROThER TRUST REFERENCE AND ADMIIYISTRATIVE DETAILS Company Registered Number: 04709100 Charity Registered Nutnber". 1141414 Registered oftfice: 56 St Albans Road Barnec EN5 4LA Independent Examiner: CJW Accounting Ltd l Kings Road Barnet, EN5 4EF Main Bankers: Barclays Bank Pl¢ Whetstone Branch Lkicester, LE87 2BB
JOH TROTTER TRUST TRUSTEES, REYORT (incorporating DIRECTORS, REPORT) The Trnslees (who are also Directors of th¢ charity for the purposes of the Companies Act) present their report with ihe accounts for the year ended 31 tk¢einber 2025. Structure, management, and governance The compan). was incorporated on 24 Mar¢h 2003. Prcviously known as The John Trotter Hall Trust the company changed it5 name on 10 January 2011 to the John Trotter Trust. The Memorandum and Articles of Associatioi) were amended on l April 201 l and the main object in the amended Articles of Asso¢iation were changed to the advancement of the Christian religion lor the benefit of th¢ public by such charitable activities as the Tru%tees deem fit. It was registered as a Charit> with th¢ Charity Commission on l J April 2011. 2. The TtWStees who served during the year were.. Mrs Nicolc Brook Mrs Jean Corney (Acting Chairperson) Mr Chrislopher Dixon (Treasurer) Mr Paul Jackson Mr Ricl)ard Lawson (Secretary) Mr Timothy Overton, from 23 April 2025 Mr Graham Paddon Rev'd Andrew liiinmer 3. New Trustees are appointed from tiJne to time. being persons who have an interest in the objectives of the company. The Trusiees Inet l O limes duringy the year. Ai each of these meetings the Trustees received a financial update from the Treasurer. Objectives and aetivities 4. The John Trotter Trust (the Trusi) is the registered charity for the Open Door Centre (ODC). The Trust was origiiiallsll established at the request of the Chrisi Church Barn¢t Parochial Chur¢h Council (PCC) to negotiate the purchase and consider the use of the forni¢r Victorian school adjacent to Christ Church Barnet (CCB). The Opcn Door Appeal. launched fomjally in 2010, raised funds iniiiall}' to enablc ihe purchase of the former school (in 2012) and with the particular aim of using the building to increase the trcqueiicy and range of activities tor older members of the local coinmunit}' in partieular, but b). no tncans exLlusively. offer¢d by CCB. The building was purchased in ¢arly 2012 and opened torn)ally as the ODC in May 2017. Highlights of the year 5. Building on the previous ycar, 2025 was a busy and productive time for the ODC with good progress made on many fronls. There continues to be an increase in the Café footfall with a marked in¢rease i regular groups mainly from U3A. To meet this increase demand staff hours have b¢en increased accordingly. 6. Continuing inflation throughoui 2025 impacted the ODC through higher costs of the food suppliers and also the utility costs. Th¢ ODC continued to rcspond well under the leadership and guidance of the Managemeni Sub-coinmittee and Board of Trustccs. The ongoiiig financial support of local grant-muking trusts and individual supporters remained iinportant for the organisation and is very much appreciated. 7. Alongside the café operation, r(KJm l¢tting activity remained solid thmughout 2025 and ihe Trustees would like to thank all customers for their ¢ontinued support and usage of the facility. The ODC'S award
JOHN TROTTF.R TRUST TRUSTEES, REPORT, eontinued - (¢ont.) winning ¢hef led an interesting and well attended sessiott on sour dough bread and Easter Egg making and other tltture themed events are planned. 8. The ODC can still ¢all on a group of active volunteers from within atkd beyond the Christ Church Barnet Congregation with numbers at circa 20, ¢omparable to 2024 of circa 25. The Trust remain extremely gratcful to all volunteers for their support and commitment and would welcome any further applications from new or aspiring volunteers who would like to get involved. Public benefit slatement 9. The Trustees are responsible for directing the policy and general management of the aff&irs of thc company. In doing so they have Complied with their duty to h&ve duc rcgard to the 8uidan¢e provided by the Charity Commission publtc benefit and tn Particular, the specific guidance on eh8rities for the advan¢ement of religion. Achievements of the Trust 10. In 2025, no building works were catyicd out, although the John Taylor Room was redecorated. A decking area ivas installcd for 'alfresco' refreshments. A rnised llower bed w&s cr¢ated in memory of David Parry, who w'as the inaugural inspirational chaim)an of the Jrt. The Cafe and rooms continue to provide a facility where, in particular, older members of the community ¢an socialise, access support services and dvice, particip&te in a variety of activities and meet and share their day with others. The ODC has a welcoming 'lounge-style' reception and coffee bar along with a café area offering breakfasts and lunches enhanced by an alternaiing exhibition of art works by membcrs of the Barnet Guild of Artists, photographs from Finchley & Barnet Photographi¢ Society and pictures from the students ot Christ Church Sch(x)l. The ODC established a ded]ted meeting room with projection facilities- a modern. well-equipped kit¢h¢n' toilets (including acce55ible toilet). ¢n¢rgy-eificient heating and lighting. a fire and intruder alarni system a]]d free wi-fi throughout. I l. In 2018, the Trust e1Ved the Outstanding Service to the Community Civic Award from Bamet Council in recognition of the ' - outstanding dedication and contribulion (ofthe ODC) to the ¢ommunity by providing a r¢sourc¢ centre to the senior population of Bamet ... 12. The Trustees and PCC alike remain fully comtnitted to the ODC and are excited about the opportunities and role it can play in ministry ol-CCB and the local communiry in Barnet. Financial revieiv 13. The financial statements for the year show a defieit of £2,207 on the Cjeneral Fund after deduction of depreciation of £27.962. This compare8 With a surplus of £4,714 after depreciation in th¢ previous year. A surplus of£2,354 is shown on the Restricted Fund for 2025 against * surplus of £1,553 in the previous year. After laking account of net Iransfers of £6,000 froTn the Restricted Fund inio the General Fund (see Note I l in the financial statements for dctails}, the General Fund balance as at 3 1st December 2025 is £1.352,016 (2024.. £1.348,223) and the Restricted Fund has a ycar4end balance fund of £14,445 (2024.. £18,091).
JOHN TROTTF.R TRUST TRUSTEES, REPORT, contiDued 14. The Trustees have agreed that the Tnjst should aim lo retain free reserves equii'alent to three months. expenditure (excluding depreciation), which equated to £27,051 (2024= £23,651). At the balance sheei date. the Lhariry had net total funds of £1,366,461, made up of fixed assets of £1,328,340, curreni assets of £43,233 (wliich in¢ludes restricted Funds of £14,445), with current liabilities of £5.112 (restricted liabilities of £nil) and loi)ger-tenn liabilities of £nil. Accordingly, free rcserves, excluding fixed assets and reslricted funds, amounted to £23,676 (2024= £4,093). This amount represents 880/0 of three months, expenditure, being a much improved position from 2024 of 17 /0. 15. The Trustees remain mindful of (he need to tnanag¢ th¢ liquidity of the Charity carefully to ensure that its obligations continue to be mel when they fall due which incliides a monthl), review of the Trust's cashflow position. Trustee$, responsibilities 16. The TrLlStees are rcsponsible for preparing the Trustees, Report and th¢ Financial Statemenis in accordance with &pplicablc la, Bnd United Kingdom Accounting Standards (Unit¢d Kingdom Generally Accepted Accouniing Practic¢). 17. Company and charity law requires ihe Trustees to prepar¢ financial statements for cach financial year which give a triie and fair view of the slate af affairs ofihe Charitable company and of the incoming resources and application of resources, including Éhe income and expenditure, of the charitable company for that period. In pr¢paring these financial statements the Trustees are requir to.. select suitable accounling policies and the apply them consistently. observe the methods and principles in the Chariii¢s SORP; make judgments and esrimates ihat are reasonable and prudent. stai¢ whether applicable UK A¢counting Standards have been followed, subjeLt to any material departures disclosed and explaincd in the financial stalem¢nts; and pr¢pare the financial statements on the going ¢on¢ern basis unless it is inappropriate lo presume that the charitsble company will continue in operation. 18. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accura¢y at any time the financial position of the company ai)d to enable them to ensure that the accounts comply with the Companies Aet 2006. They are also responsible for safeguardiiig the assets of the cumpanv and hcn¢¢ for taking reasonable steps for the preveniion and d¢le¢tioii ot traud and otlier irregularitics. 19. In preparing this report, the Trustees have taken advantage of the small companies" exemption providcd by section 415A of th¢ Companies Act 2006. 20. Approved by the Board of 'frustees on and signed on ils behalf by.. Jean Corney (Acting Chairperson) Date=
JOHN TROTTER TRUST INDEPENDENT EXAMINERS REPORT I report on the financial statements of the John Trotter Trust for the year ended 31 December 2025 which are set out on pages 8 to 14. Respective Responsibilities of Trustees gnd Examiner The Trustees (who are also Dircctors of the compaiiy for the purposes of the Companies Act) are respoiisible for the pparatIOn of the financial statements. The Trustees ¢onsid¢r thal an audit is not required for the J'ear ended 31 December 2025 under section 144(2) of the Charities Act 2011 (the 2011 Aci) and that an independent examination is needed. Having satisfied myself that the charity is not subject to an audit under company law and ts eligible for an ittdependent examination, it is my responsibility to.. examinc the financial stst¢m¢nts under section 145 of the 2011 Act- follow the procedures laid down in the general directions given by the Chariry Commission under section 145(5)(b) of ihe 201 l Act- and state whether particular matters have come to my attenlion that require attention to be draThi] in this report. Bayis of Independent Examlner's Report My examination was ¢arried out in &c¢ordance with the general directions given b. the Charity Commission. An examination includes a review of the accounling records kept by the charity and a comparison of ihe accounts presenied with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation.q from the TSteeS concerning any such matters. The procedures undertaken do not provide all the evidence that would bc required in an audit and consequently no opinion is given as to whether the accounts pSent a'true and fair view, and instead the report is limikd to those matt¢rs set out in th¢ stat¢m¢nt below. Independent Examiner's Statement I have completed my examination. I confimi that no matters have come to my 8tt¢ntion in conneciion with the examination giving me cause to believe that in any material respect= . a¢¢ountin¥ records were noi kept in r¢S¢t of the company as rcquired by Section 386 of the Companies Act 2006- or 2. Ihe financial statements do not accord with ihose re¢ords' or 3. the financial staiements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other tl)an any requirement ihat the financial statements give a 'trne and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have nol ¢ome across any matters in connection with the examination io which attention should be drawn in this report in order to enable a proper understanding of the financial stat¢m¢nts to be reached. Chris Williams ACA I. Kings Road Barnet EN5 4EF. Date:
JOHN TROThER TRUST STATEMENT OF FINANCIAL ACTtVITtES FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Restricted Total 2024 Income from: Donations and legacies Charitable activities Invcstments 37,720 95,778 462 2,063 39.783 95,778 753 39.965 87.707 917 291 Total illcome 133,960 2J54 136J14 128589 Expenditure on: Charitable activities- depreciation 27.962 27,962 27.710 Charitable tivitIeS 108,205 108,203 94,603 Total expenditure 136 167 136 167 122J13 Net Ineome (2,207) 2J54 147 6276 Tran8f¢rs 6,000 (6,000) Net movement in funds 3,793 (3,646) 147 6276 Reconcilia¢ioD of funds: Total funds brought forward 1,348,223 18,091 1,366J14 1,298,455 Total funds c4rried fonY&rd 1,352,016 14,445 lJ66,461 IJ04,731
JOHN TROTTER TRUST BALANCF. SHEET AS AT 31 DECEMBER 2025 Notes 2025 2024 Fixed sets Tangible assets lJ28J40 1,344,130 Current assets Debtors Stock Cash at bank and in hand 2,427 1200 39,606 4.266 1,800 49,854 43233 55.920 Current liabilities Creditors.. Amounts falling due within one year 10 5,112 33.736 Net current assets 38,121 Tolal #ssels less current liAbililie$ Net assets lJ66,461 66,461 1,366.314 1,366,314 Fund General fulld Restricted fullds lJ52,016 14,445 66,461 1,348,223 18,091 1,366,314 The Trust¢es Consider that the cornpany is entitled to exemption from the requirement to have an audit under th¢ provistons of section 477 of the Companies Act 2006 ("Ihe Aci") and members have not required ihe company to obtain an audit for the year in question in accordance wilh section 476 of the Act. The Trustees acknowledge their reswnsibilities for ensuring that the company keeps accountin8 records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at 31 December 2025 and of its net incoming resources for the year then endcd in accordance wilh thc requirements of sections 394 and 395 of ihe Act and whfftch otherwise comply with the requirements of the Compani¢s Act 2006 relating to the financial statements so far as applicable to rhe company. The financial statements havc bcen prcpared in accordance with the sp¢cial provisions relating to companies subject to ihe small companies regime within Part 15 of the Companies Act 2006. Tlie tinancial statements were approved by the Trustees and signed on their beha]f by-. Jean Corney (Acttng Chairperson) Date..
JOHN TROTTER TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 l. A¢¢ouDting Policies 1.1 Basis of preparation of the finan¢ial stalemeDts The financial statements have been prcpared under the historical cost ¢onvention with items recogrti8cd ai ¢ost or transa¢tion value unless oih¢rwise statcd in the relevant notes to thcse accounts. The financial statements have been preped in accordance with the Statcinent of Recommended Praciice. Accounting and Reporting by Charities, (Charities SORP) preparing their accounts in acwrdance with the financial Reporting Standard applicable in the UK and Republic of Ire]d (FRS 102) eff¢ctiv¢ l January 2019, and the Coinpanies Act 2006. la Company Siatus The company is a company livniled by guarantee. The member5 of th¢ ¢ompanv are the Trustees named on pag¢ 4. In the event of the Company being wound up, Ihe liability in respecr of the guarantee is limit¢d to £10 pcr Trustee. IJ Fund aceounting General funds are unrestricted funds which are available for use at ihe di%retion of the Trustees in furtlieraii¢e of the general objectives of the charity. Restricled funds can only be used for particular restricted purposes and arise when spe¢ifi¢d by the donor or when funds are raised for partiLular restricted purposes. 1.4 Income Recognition ofincome: In¢ome is includ¢d in tlie Statcinent of Financial Activities (SOFA) when.. a. the company becomes entitled tv the resoiirces,. it is probable that th¢ ¢ompany will receive the resources= and c. the monetary value can be measured with sufficient reliability. Grants and donations: Grants and donaLiOnS are only iiiclud¢d in th¢ SOFA when th¢ company has unconditional entitlement to the resources. Tax reclaims on donations and gifts: Incoming resourccs from tax reclaims are included the SOFA at the s&m¢ time as the gift to which they relate and amounts owed io the charitv at the balance sheet date in this regard ar¢ shown as debtors. Income from eharitsble activities: Sales from ihe charitable use of the buildings includes the operaiion of the cafe and hall hirc. 10
JOHN TR(yfTER TRUST NOTES TO THF. FINANCLAL STATEMENTS (Colltinued) FOR THE YEAR ENDED 31 DECEMBER 2025 1.5. Expenditure Rcsources expended are disclosed inclusive of VA T where applicabl¢. Expeiiditure itlcurred in connection with freehold land and building whi¢h are not of capital nature are allocated as charitable activities in SOFA on the basis that all charitabl¢ activities of the company will be carried out from it. Direct costs of operations as shown in Note 5 include salary costs and cosis of food, drink and consumables related io the 0ratIOn of the cafe. Support costs within charitabl¢ activities are those costs in¢urr¢d indirectly in support ot-expeiiditure on the objects of the charity or in connection with the management and administration of the charily. GoveTnance costs r¢fl¢cT the costs of complying with constilulional and statutory requirements. 1.6. Tangible fixed a58ets and depreciation Fixed assets are stated at cost less accumulatcd depreciation. Depreeiation is provided at rat¢s ¢Mlculated to write off the costs of each asset over its expected useful life.. Lai)d - not depreciated Freehold Buildings - 50 yeat Fixtures and Fittings- l O years. 1.7 Interest reeeivable Interest on funds held 01) deposit is included when receivable and the amount ¢an be measured reliably by the chariry; this is nornially upon notification of the interest paid or payable by the bank. 1.8 Debtors Debtors are recolS¢d at the scttlement amount. Prepayments are valued at the amount prepaid. 1.9 Cash at Bank and in band Cash ai bank and in hand includes bat current aOuntS and deposit accounts with a short maturity of three months or less from the dak of opening of the a¢¢ount. The bank balance as at 31 December 2025 is split b¢twe¢n restricted and unrestricted funds as analysed in Note 12. 1.10 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past even¢ it is probable thai a transfer of economic benefit will be required in settl¢menL and the amount of the settlement can be estimated reli&bly. Liabilities are reeognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. 1.1 l Financial Instruments The charity only has financi81 assets and fin8ncial liabilities that qualify as basic financ&al instrnme2)ts. Basic rin2ncial instruments (including debtors and creditors) are initially recognised at transaction value and subsequenily measured at their settlement value. 11
JOHN TROTTER TRUST NOTES TO THE FINAI¥CIAL STATEMENTS (Con¢inved) FOR THE YEAR ENDED 31 DECEMBER 2025 2. Income from donations grants and legacies Unrestri¢t¢d Restricted Toial 2025 2024 Donations Income tax r¢¢overabl¢ on gift aid Grants Total donations, grants and legacies 18,221 4.499 15.000 37,720 2,063 20.284 4.499 15.000 39,783 20,143 4.822 15.000 39,965 2,063 3. Income from charitable activities and fulldrnising Unrestricted R¢strtcted Total 2025 2024 Fundrnising Iiiiome from renting ¢ar parking spaces Income from charithble aclivities Toial fundraising 1,676 2.141 91,961 95,778 1,676 2,141 91,961 95,778 2,211 2,190 83,306 87,707 Income from charitable activities represents sales from drop-in café and room hires. 4. Investment income Unrestricted Restricted Total 2025 2024 Dividends and interest 462 291 753 917 5. Charitsble artivities {excluding depreciation) Unrestricted Restricted Totsl 2025 2024 Direct Costs Cost of operations- drop-in cafe and room hires 83,569 83.569 71.740 Support costs Maintenance of land and building Public liabilitv and building insurance Banking fees Building utility cosls 6,335 1,049 2,510 11,818 21,712 I05,281 6.335 1.049 2,510 11,818 21,712 105,281 4,947 1.009 2.341 7.7?4 16.021 Charitable activities (cxcluding depreciation) 12
JOHN TRorrER TRUST NOTES TO THE FUIANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025 6. Charitable ¥etivities- governance costs Total 2025 Unrestricted Restri¢ted 2024 Independent examination fee Interest paid on se¢ur¢d loan 2,231 693 2,231 693 2,310 4.532 6,842 2,924 2,924 7. Total Expenditure During th¢ year, no Trnsiees reeeived any remuneration (2024.. £NIL). During the year, no Trustees received any benefits in kind (2024: £NIL). During the year, no Trustees received any reimbursement of expenses (2024.. £NIL). Included in the Direct Costs (Note 5) £40,31 l ot staff costs for three employees {2024.. £30,385 for three ¢mployee8). 8. Fixed Assets Freehold Land and Buildings Fixtures and Fittin8S Total Cost as at l January 2025 Additions during the year Cost as at 31 December 2025 1,479,521 12,172 1491,693 39,444 1,518,965 12.172 1,531.137 39.444 Depreciation a5 at l January 2025 DeptatIOn Depreciation as at 31 December 2025 148,216 26,619 5,128 31,747 174,835 27,962 202,797 171,050 book valu¢ as at 31 December 2025 1,320.643 7,697 1,328 340 Net book value as at 31 December 2024 1,331.305 12,825 1,344,130 9. Debtor5 2025 2024 Other d¢btors 13
.TOHN TROTTF.R TRUST NOTF,S TO THE FINANCIAL STATF.MENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025 10. Creditors: Amounts falling due Jyithin one year 2025 2024 Accru&ls and deferred in¢oine Secured loan 5,112 6,200 The chariry took out a long-terni secured loan to fund the developmeiit of the freehold prowty known gs the Open Door Centre (ODC). Thc se¢ured loan was repaid in full in June 2025. li. Statement of fuDd$ Brought Forward Carried Fotward Income Expenditure Transfers General funds Restricted funds- Phase Il Open Door Project 1.348223 133,960 (136,167) 6,000 1,352,016 18,091 2,354 {6.000) 14,445 Total 1,366,314 136 314 136,167 1,366,461 The transfer of £6,000 {2024.. £51,685) represents addiiions to Land and Buildings in the year, expellded from restricted funds. 12. Analysis of net assets between funds I'oLg1 Funds Restricted Funds Unrestricted Funds l-angible fixed assets Stock & d¢biors Cash at bank and in hand Creditors due within l y¢ar 1,328,340 3,627 25,161 (5,112 1,352,016 1.328,340 3,627 39,606 5,112 1.366461 14.445 13. Related party trnnsactions Thc Rev'd Andrew Rimm¢r who was a Trustee of the charity during the year was also a inember of the Christ Church Barnet Parwhial Chur¢h Council. During the year total donations of £6,580 (2024: £11,580) were ttceiv¢d from the Trustrcs. 14