**Company No. 7749714 Charity No. 1144090** **VAUXHALL CHRISTIAN TRUST** **REPORT OF THE TRUSTEES AND** **FINANCIAL STATEMENTS FOR THE YEAR ENDED** **31 DECEMBER 2024** **VAUXHALL CHRISTIAN TRUST** ## **COMPANY INFORMATION for the year ended 31 December 2024** **DIRECTORS/ TRUSTEES:** A I Bury P L Gotts (appointed 29 April 2023) A R Horrex (Company Secretary) Mrs L Hughes S D Jack Mrs C Vellacott **PRINCIPLE ADDRESS:** Vauxhall Farm Great Wenham Colchester Essex CO7 6QQ **REGISTERED OFFICE:** 1 Elm Lane Capel St. Mary Ipswich Suffolk IP9 2HS **REGISTERED NUMBER:** 7749714 (England and Wales) **REGISTERED CHARITY NUMBER:** 1144090 **WEB SITE** http://www.vauxhallchristiantrust.com **INDEPENDENT EXAMINER** Mrs P Edgar ## **VAUXHALL CHRISTIAN TRUST** ## **REPORT OF THE TRUSTEES** ## **for the year ended 31 December 2024** The Trustees present their report and financial statements for the year ended 31 December 2024 and confirm that they comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Statement of Recommended Practice applicable to charities (SORP 2015) (Second edition, effective 1 January 2019). ## **REFERENCE AND ADMINISTRATIVE INFORMATION** ## **Trustees** The Trustees of the company in office at 31 December 2024 were as shown on the company information page, all served throughout the period and to the date of this report except where indicated. The Trustees are the members of the company. ## **Structure Governance and Management** Vauxhall Christian Trust was set up on 24 May 2007 and registered with the Charity Commissioners from August 2007 as an unincorporated trust. The Trust was then re-registered as a Company Limited by guarantee on 23 August 2011 and is governed by its Articles of Association. The Trust is a member of Christian Residential Network (CRNet) and Thirtyone:eight. CRNet are very useful in finding groups that are enquiring about vacancies at campsites and also related topics on camping. Thirtyone:eight help us keep our child protection policy up to date. The Trustees have the power to appoint new trustees, by a resolution of the trustees passed by majority. Their selection is based upon identifying people with skills in certain areas as the need arises. All Trustees are required to state their belief and allegiance to the Statement of Beliefs and fulfil DBS checks. No trustee received any remuneration during the period of this report. ## **OBJECTS** The principal object of the Trust, as stated in the Articles of Association, is to advance the Christian faith, in accordance with the Statement of Beliefs, by the provision of young peoples and family Christian camps on the campsite at the principal address. ## **REPORT OF ACTIVITIES** In planning the activities for the year we have kept in mind the Charity Commissions guidance on public benefit and its supplementary guidance on the advancement of religion for the public benefit. Although the Trust makes a charge for the use of its facilities, which is necessary to meet the running costs, the trustees are mindful to set the charge at a level that will not exclude people from the opportunity to benefit. The Trust provides benefit to individuals attending the camps through the provision of facilities where they can meet and relax with other people, build lasting friendships and be encouraged in their Christian faith. We had a number of camps during the year and we welcomed over 3000 visitors, most of whom stayed between one and seven nights. This was an increase of 50% on last year. The trustees have continued to invest in facilities; during the year there were many maintenance projects undertaken and improvements made to the campsite kitchen b replacing some of the kitchen units and sinks with new stainless-steel ones. We purchased a ride-on mower which has helped volunteers to cut more grass regularly and keep grass areas tidy. CYM (Christian Youth Ministries) who work with children in schools in the Ipswich area have continued to make good use the campsite midweek for school residentials and other weekend groups too. The CYM office space which we converted for them last year has worked well for them and it’s helpful having them on site throughout the year too. 1 ## **VAUXHALL CHRISTIAN TRUST** ## **REPORT OF THE TRUSTEES for the year ended 31 December 2024** ## **FINANCIAL REVIEW** The statement of financial activities attached shows incoming resources of £457,724 and resources expended of £83,988, together these result in an increase in net funds of £373,736. ## **Reserves** The Trust does not carry free funds for long periods. The Trustees’ policy is to invest to enhance the Trust’s facilities. This policy is partly financed by current borrowing, which is the most cost-effective method of funding fixed assets consistent with the Trust’s cash flow profile. ## **Risk management** The Trustees are satisfied that the major risks to which the charity is exposed are reviewed at least annually and systems have been established to mitigate these risks. ## **PLANS FOR THE FUTURE** The Trustees regularly consider ways in which they might enhance their facilities, working closely with local planners and reviewing feedback from visiting groups, projects for the 2025 include replacing the wooden dining room floor (which is rotting), replacing the dishwasher and ovens and further campsite kitchen improvements. ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** Law applicable to incorporated charities in England and Wales requires the Trustees (who are also directors of the company and trustees of the charity) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the group and its financial activities for that period. In preparing those financial statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently; - Observe the methods and principles set out in the Charities SORP; - Make judgements and estimates that are reasonable and prudent; - State whether applicable accounting standards have been followed, subject to any material - departures disclosed and explained in the financial statements and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume - that the company and the group will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **ON BEHALF OF THE TRUSTEES:** A Horrex **Trustee** 7 September 2025 2 ## **VAUXHALL CHRISTIAN TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES (Income and Expenditure Account) for the period ended 31 December 2024** |**Income from:**
Charitable activities
Grants, donations and legacies
Investment
**Total incoming resources**
**Expenditure on:**
Charitable activities
**Total resources expended**
**Net movement in funds**
Fund balances at 1 January 2024
**Fund balances as at 31 December 2024**|**2024**
**£**
76,184
365,612
15,928
457,724
(83,988)
(83,988)
373,736
637,148
1,010,884|**2023**
**£**
54,866
522
10,731| |---|---|---| |||66,119| |||(71,723)| |||(71,723)| |||(5,604)
642,752| |||637,148| The notes on pages 6 to 8 form part of these financial statements. 3 ## **VAUXHALL CHRISTIAN TRUST Company No. 7749714** ## **BALANCE SHEET 31 December 2024** |**FIXED ASSETS**
Tangible assets
3
**CURRENT ASSETS:**
Debtors
4
Cash at bank and in hand
**CREDITORS:**Amounts falling
due within one year
5
**NET CURRENT ASSETS**
**CREDITORS:**Amounts falling
due within one year
6
**NET ASSETS**
**FUNDS:**
Unrestricted funds|**2024**
**£**
1,022,939
-
55,179
55,179
(8,569)
46,610
(58,665)
1,010,884
1,010,884
1,010,884|**2023**
**£**
686,652| |---|---|---| |||150
25,335| |||25,485
(8,324)| |||17,161| |||(66,665)| |||637,148| |||637,148| |||637,148| The notes on pages 6 to 8 form part of these financial statements. For the year ended 31 December 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies; The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006, The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions to companies subject to the small companies’ regime. Approved by the board on 7 September 2025 and signed on its behalf by: A Horrex Chairman 4 ## **VAUXHALL CHRISTIAN TRUST Company No. 7749714** ## **STATEMENT OF CASHFLOWS 31 December 2024** |**Net Cash provided by**
**operating activities**
8
**Cash used in investing activities**
9
**Cash used in financing activities**
9
**Increase in cash and cash equivalents in the year**
**Cash and cash equivalents at 1 January 2024**
**Cash and cash equivalents at 31 December 2024**
10|**2024**
**£**
390,819
(360,975)
29,844
-
29,844
25,335
55,179|**2023**
**£**
89,794
(86,238)| |---|---|---| |||3,556
(11,408)| |||(7,852)| |||33,187| |||25,335| The notes on pages 6 to 8 form part of these financial statements. 5 **VAUXHALL CHRISTIAN TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024** ## 1. **ACCOUNTING POLICIES** ## **Accounting convention** The accounts are prepared in accordance with the Statement of Recommended Practice applicable to Charities (SORP 2015) (Second edition, effective 1 January 2019) and the Companies Act 2006. Vauxhall Christian Trust meets the definition of a public benefit entity under FRS 102. There are no material uncertainties about the charity’s ability to continue as a going concern. The financial statements are drawn up on the historical accounting basis. ## **Reconciliation with previous Generally Accepted Accounting Practice** In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP (FRS 102) the restatement of comparative items was required. No restatements were required. ## **Fees and similar income** Fees receivable are accounted for in the period in which the service is provided. ## **Donations and fund accounting** Donations received for the general purposes of the Trust are included as unrestricted funds. Donations for activities restricted by the wishes of the donor are taken to “restricted funds” where these wishes are legally binding on the Trustees. ## **Resources expended** All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the statement of financial activities. ## **Tangible fixed assets** Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the statement of financial activities. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is calculated to write off the cost of tangible fixed assets, less their estimated residual values, over the expected useful lives of the assets concerned. The principal annual rates used for this purpose are: ## Land is not depreciated. Buildings are depreciated at rates between 2% and 10% per annum on cost or valuation when received. Plant, furniture and other equipment are depreciated at rates between 10% and 33% per annum on cost. ## 2. **STAFF COSTS** |Salaries and wages|**2024**
**2023**
**£**
**£**
7,214
6,581| |---|---| The trust had one employee. No trustee received any remuneration from the Trust. 6 ## **VAUXHALL CHRISTIAN TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024** ## 3. **TANGIBLE FIXED ASSETS** |**COST:**
At 1 January 2024
Additions
Disposals
At 31 December 2024
**DEPRECIATION:**
At 1 January 2024
Charge for year
Disposals
At 31 December 2024
**NET BOOK VALUE:**
At 31 December 2023
At 31 December 2024
4.
**DEBTORS:**
Debtors
5.**CREDITORS: AMOUNTS FALLING**
**DUE WITHIN ONE YEAR**
Taxation
Accruals and deferred income
6.**CREDITORS: AMOUNTS FALLING**
**DUE AFTER ONE YEAR**
Accruals and deferred income|Freehold
land and
buildings
**£**
1,027,403
365,000
-|Plant, furniture
and other
equipment
**£**
88,517
11,903
-
100,420
74,366
11,631
-
85,997
14,151
14,423
**2024**
**£**
-
-
**2024**
**£**
569
8,000
8,569|Plant, furniture
and other
equipment
**£**
88,517
11,903
-
100,420
74,366
11,631
-
85,997
14,151
14,423
**2024**
**£**
-
-
**2024**
**£**
569
8,000
8,569|Totals
**£**
1,115,920
376,903
-
1,492,823
429,268
40,616
-
469,884
686,652
1,022,939
**2023**
**£**
150
150
**2023**
**£**
324
8,000
8,324|Totals
**£**
1,115,920
376,903
-
1,492,823
429,268
40,616
-
469,884
686,652
1,022,939
**2023**
**£**
150
150
**2023**
**£**
324
8,000
8,324| |---|---|---|---|---|---| ||1,392,403||||| ||354,902
28,985
-||||| ||383,887||||| ||672,501||||| ||1,008,516||||| ||||||| ||||||150| ||||||**2023**
**£**
324
8,000| ||||||8,324| ||||**2024**
**£**
58,665||**2023**
**£**
66,665| ## **7. STATUS** The company is limited by guarantee and does not have a share capital. The liability of members in the event of a winding up is limited by guarantee to an amount not exceeding £10 per member. 7 ## **VAUXHALL CHRISTIAN TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024** ## 8. **RECONCILIATION OF NET INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES** |9.
**ANALYSIS OF CASH FLOWS**
**Cash flows from Investing activities**
Interest and rents from investing activities
Proceeds on disposal of tangible fixed assets
Purchase of tangible fixed assets
**Net cash provided by investing activities**
**Cash flows from financing activities**
Repayments of borrowing
**Net cash used in financing activities**
10.
**ANALYSIS OF CASH AND CASH EQUIVALENTS**
Cash at bank and in hand
**Total and cash equivalents**
Net income/ (deficit)
Depreciation
Investment income
Decrease in debtors
(Decrease)/ increase in creditors
**Net cash provided by operating activities**|**2024**
**£**
15,928
-
(376,903)
(360,975)
-
-
**2024**
**£**
55,179
55,179
**2024**
**£**
373,736
40,616
(15,928)
150
(7,755)
390,819||**2023**
**£**
(5,604)
30,335
(13,396)
4,459
74,000| |---|---|---|---| ||||89,794| ||||**2023**
**£**
13,396
-
(99,634)| ||||(86,238)| ||||(11,408)| ||||(11,408)| ||||**2023**
**£**
25,335| ||||25,335| 7 **VAUXHALL CHRISTIAN TRUST** ## **DETAILED INCOME AND EXPENDITURE for the year ended 31 December 2024** |**Income**
Fees receivable
Grants & donations
Investment income
**Expenditure**
Salaries and wages
Insurances
Heat, light and water
Rates
Waste removal
General maintenance
Cleaning
Administrative expenses and travel
Hire of Barn
Sundry expenses
Professional fees
Loan interest and charges
Depreciation
**Net surplus /(deficit)**|**2024**
**£**
76,184
365,612
15,928
457,724
7,214
4,477
11,501
82
922
11,281
1,406
845
-
574
5,070
-
40,616
83,988
373,736|**2023**
**£**
54,866
522
10,731| |---|---|---| |||66,119| |||6,581
6,528
5,896
84
703
17,243
1,203
661
100
901
980
508
30,335| |||71,723| |||(5,604)| 9 **VAUXHALL CHRISTIAN TRUST** ## **INDEPENDENT EXAMINER’S REPORT** ## **To the trustees of Vauxhall Christian 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. ## **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 all applicable 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 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. Signed: Mrs P Edgar 5 Link Road Capel St Mary Ipswich Suffolk 7 September 2025 10