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← Junction 13 Eastleigh

2025-03-31-accounts

JUNCTION 13 EASTLEIGH (REGISTERED NUMBER : 07982262)

REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

JUNCTION 13 EASTLEIGH

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report and accounts for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and, "Accounting and Reporting by Charities" the Statement of Recommended Practice for charities applying FRS 102.

Structure, governance and management

The charity is a company limited by guarantee. The liability of the members is limited by their guarantee. In the event of the charity being wound up during the period of their membership (or within a year following), members undertake to contribute such amounts as maybe required up to a maximum of £10.

The charity was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its articles of association. The charity registered number is 1146633.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Organisational structure

The business of the church is managed by the trustees who meet regularly to review strategy, policy and operational matters. The spiritual leadership of the church rests with the Elder(s).

Risk review

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

The objects of the charity are:

Review of activities

The work of the church has been to fulfil its charitable objects. In doing so, the church has considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we seek to advance the Christian faith amongst all people both in the UK and overseas through the activities listed below.

1

JUNCTION 13 EASTLEIGH

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Ministry

We continue to run our core activities as a church as well as playing our part alongside other local churches in a number of projects that serve the wider community. We continue to function as the lead church for the CAP debt centre. Our missional community in Bishopstoke has seen a number of visitors and is a good complement alongside what we do centrally on Sundays.

Membership

We have seen a few move on from the church as well as a few added in. We had a number at our latest Vision and Values lunch who are happy to be considered members. We have a good proportion of people in their senior years and continue to face the challenge of seeing younger families and singles added to the church.

Premises

We began to meet in the new premises on a hiring basis in the Summer and then completed on the purchase in October. This has been a very significant move. We continue to rent the former Evangelical Church premises in Bishopstoke which is where our Missional community is based..

Personnel

We have appointed a new CAP centre manager on a Part Time basis as the former manager retired from the role. Our Centre Manager has now increased his hours from 16 to 32 due to the demands of the role. Aside from this, there are many volunteers carrying responsibility and contributing to the life and mission of the church.

Finance

Income for the year totalled £171,365 (2024: £278,656) with expenditure of £166,605 (2024: £160,094). During the year, unrestricted funds increased by £22,213 (2024: decreased £12,769) and restricted funds decreased by £17,453 (2004: increased £131,331), to create an overall surplus of £4,760 (2024: £118,562). Restricted funds include CAP, Elder and New Building funds. Included within unrestricted funds is £75,006 designated for the building, maintenance and giving.

Reserves policy

The Trustees regularly review the reserves of the church. This encompasses income and expenditure streams, the need to match variable income with fixed commitments and the nature of the reserves. Reviews also take into account the Trustees’ settled conviction that God will continue to supply the financial needs of the church as He has done in past years. The latest review concluded that because of the evident commitment of the church members to support the work of the church, it is not necessary to maintain a significant reserve of general funds. The church’s general fund stood at £51,985 (2024: £24,979) on 31 March 2025 which is approximately equal to 4 months of the annual expenditure of the church.

2

JUNCTION 13 EASTLEIGH

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Statement of trustees responsibilities

The trustees, who are also the directors of Junction 13 Eastleigh for the purpose of company law, are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006.

On behalf of the board of trustees

J D Walter

Trustee J D Walter Dated: 17-Dec-2025

3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF JUNCTION 13 EASTLEIGH

I report on the accounts for the year ended 31 March 2025 set out on pages 5 to 14.

Respective responsibilities of directors and examiner

As described on page 1, the trustees, who are also directors of the company for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is 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 report

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 accounting 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.

16-Dec-2025

C J Goodhead FCA Knight Goodhead Limited Chartered Accountants

7 Bournemouth Road Chandler's Ford, Eastleigh Hampshire SO53 3DA

4

JUNCTION 13 EASTLEIGH (Company limited by guarantee and not having share capital)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

(Including Income and Expenditure account)

Notes
INCOME
Donations and legacies
3
Other income
TOTAL INCOME
EXPENDITURE
Charitable activities
5
TOTAL EXPENDITURE
NET INCOME FOR YEAR
BEFORE TRANSFERS
TRANSFERS BETWEEN FUNDS
NET INCOME FOR THE YEAR
TOTAL FUND BALANCE BROUGHT FORWARD
TOTAL FUND BALANCES CARRIED FORWARD		 Unrestricted
Restricted
Total funds
Total funds
funds
funds
2025
2024
£
£
£
£
147,424
15,511
162,935
278,635
8,430
-
8,430
21
155,854
15,511
171,365
278,656
133,641
32,964
166,605
160,094
133,641
32,964
166,605
160,094
22,213
(17,453)
4,760
118,562
75,515
(75,515)
-
-
97,728
(92,968)
4,760
118,562
29,263
158,817
188,080
69,518
126,991
65,849
192,840
188,080

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

5

REGISTERED NUMBER : 07982262

JUNCTION 13 EASTLEIGH

(Company limited by guarantee and not having share capital)

BALANCE SHEET AT 31 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
CREDITORS: amounts falling
due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS: amounts falling
due after more than one year
10
NET ASSETS
FUNDS
Unrestricted funds
11
Restricted funds
11
TOTAL FUNDS		 2025
2024
£
£
£
£
389,924
1,351
13,480
18,107
114,033
273,742
127,513
291,849
(10,934)
(5,120)
116,579
286,729
506,503
288,080
(313,663)
(100,000)
192,840
188,080
126,991
29,263
65,849
158,817
192,840
188,080

For the financial year ended 31 March 2025, the company was entitled to exemption from audit under section 477 Companies Act 2006; and no notice has been deposited under section 476. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records, which comply with section 386, and preparing accounts, which give a true and fair view of the state of affairs of the company as at the end of the year and of its surplus or deficit for the financial year, in accordance with the requirements of section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

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

17-Dec-2025

Approved by the Trustees on and signed on their behalf by J D Walter J D Walter

Trustee

6

JUNCTION 13 EASTLEIGH

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity meets the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The accounts have been prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue.

(b) Fund accounting

(c) Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Donations and legacies are received by way of grants, donations, legacies and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, when entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Investment income is included when receivable.

Resources are deferred when, at the end of an accounting period, they have been received but the charity has yet to become unconditionally entitled to them.

7

JUNCTION 13 EASTLEIGH

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Expenditure is recognised on an accrual basis as a liability is incurred. It includes any VAT paid.

Costs are apportioned in line with the income received from that source during the year.

Charitable activities expenditure comprises of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly.

(e) Fixed assets

Fixed assets are capitalised for ongoing use within the company, where the individual cost of the asset exceeds £100.

Depreciation is provided on fixed assets to spread the cost over the estimated useful lives of the relevant assets at the following rates:

Computer equipment 25% Straight line Furniture and fittings 25% Straight line Leasehold improvements Over the term of the lease Freehold property 2% straight line (land element is not depreciated)

(f) Pension costs

Contributions in respect of the company's defined contribution scheme are charged to the Statement of Financial Activities for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.

2 LEGAL STATUS

The charity is a company limited by guarantee and has no share capital. The charitable company was incorporated on 8 March 2012 in the United Kingdom and was registered on 28 March 2012 with the Charity Commission in England and Wales. The charity is a public benefit entity.

The registered office of the charitable company is 2 Romsey Road, Eastleigh, Hampshire, SO50 9FE. The charity number is 1146633.

8

JUNCTION 13 EASTLEIGH (Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

3 DONATIONS AND LEGACIES
Non gift aid donations
Gift aid donations
Gift aid recoverable
CAP donations
Grant income		 Unrestricted
Restricted
2025
2024
£
£
£
£
37,239
5,175
42,414
47,445
87,052
651
87,703
175,137
21,660
13
21,673
43,560
-
9,672
9,672
12,493
1,473
-
1,473
-
147,424
15,511
162,935
278,635
4 STAFF COSTS
Wages and salaries
Social security costs
Pension		 2025
2024
£
£
62,272
66,530
-
-
1,971
2,265
64,243
68,795

The average number of staff employed during the year was 4 (2024: 4). No employee received emoluments of £60,000 or more during this year or the prior year.

£2,610 (2024: £2,464) staff costs are included within cleaning in note 5.

At the year end there were outstanding pension contributions payable of £193 (2024: £395). Total pension contributions of £1,971 (2024: £2,265) were paid by the charity and are included in the SOFA.

9

JUNCTION 13 EASTLEIGH

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

5
EXPENDITURE
Direct costs
Wages and salaries (note 4)
Book allowance
Visiting speakers
Catering
Youth work
Messy church
Tots
PreSchool
Marriage and Family
FaithKidz
Alpha
Support costs
Travel and subsistence
Electricity and gas
Insurance
Rent and service charges
Equipment maintenance
Cleaning and waste disposal
Premises cost
Building repairs
Administration costs and telephone
IT support and website costs
Bank charges
Mortgage interest
Safeguarding
Advertisement and communication
Sundry expenses
Courses and conferences
Other evangelism
Gifts and donations
Depreciation
Loss on disposal
Legal fees
Accountancy and examination fees
CAP costs excluding staff		 Unrestricted
Restricted
2025
2024
£
£
£
£
46,929
14,704
61,633
66,331
102
-
102
300
550
-
550
575
2,328
-
2,328
863
187
-
187
393
-
-
-
42
1,430
-
1,430
1,284
-
-
-
7
135
-
135
-
256
-
256
48
138
-
138 -
52,055
14,704
66,759
69,843
1,203
-
1,203
795
9,189
-
9,189
7,457
4,594
-
4,594
2,584
15,569
3,000
18,569
37,873
457
-
457
372
4,902
-
4,902
2,926
3,416
-
3,416
996
-
9,233
9,233
-
4,159
-
4,159
4,050
375
-
375
409
610
-
610
2,489
7,368
-
7,368
-
342
-
342
257
1,386
-
1,386
818
659
-
659
88
4,008
-
4,008
3,099
1,554
-
1,554
359
10,269
-
10,269
9,874
8,097
-
8,097
980
1,020
-
1,020
-
579
2,235
2,814
9,136
1,830
-
1,830
1,650
-
3,792
3,792
4,039
81,586
18,260
99,846
90,251
133,641
32,964
166,605
160,094

Included within accountancy and examinations fees above are amounts due to the independent examiners in relation to independent examination of £1,000 (2024: £990).

10

JUNCTION 13 EASTLEIGH (Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

6 ANALYSIS OF GRANTS

Gift and donations made in the year totalling £9,434 (2024: £9,400) were made to institutions. Gifts over £1,000 per institution are as follows:

Commission Apostolic Trust Ltd
Fledge Youth Support
Life Church
Commission Festival
7 TANGIBLE ASSETS
Cost
At start and end of the year
Additions
Disposals
At end of year
Depreciation
At beginning of the year
Charge
Eliminated on disposals
At end of period
Net book value
At end of year
At beginning of year
8
DEBTORS
Gift aid recoverable
Prepayments and accrued income
9
CREDITORS: amounts falling due within one year
Accruals and deferred income
Other creditors
Loans
Christians Against Poverty (Eastleigh)		 2025
2024
£
£
4,200
4,200
1,200
1,200
2,234
1,200
1,800
1,800
-
1,000
9,434
9,400
Freehold
Leasehold
Furniture &
Property
improvements
fittings
Total
£
£
£
-
72,433
14,267
86,700
390,043
-
7,647
397,690
-
(72,433)
(12,385)
(84,818)
390,043
-
9,529
399,572
-
72,433
12,916
85,349
5,851
-
2,246
8,097
-
(72,433)
(11,365)
(83,798)
5,851
-
3,797
9,648
384,192
-
5,732
389,924
-
-
1,351
1,351
2025
2024
£
£
5,688
6,687
7,792
11,420
13,480
18,107
2025
2024
£
£
4,507
4,413
2,831
707
3,596
-
10,934
5,120

11

JUNCTION 13 EASTLEIGH

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

10 CREDITORS: amounts falling due after more than one year

CREDITORS: amounts falling due after more than one year 2025 2024 £ £ Loans 313,663 100,000

Included with creditors due within one year and due after more than one year is a bank loan totalling £217,259 (2024; £nil) which is secured on the freehold property.

11 MOVEMENT IN FUNDS

Restricted funds
Marquee
CAP - Christians Against Poverty
Elder fund
New building fund
Designated funds
Building fund
Maintenance Fund
Giving Fund
Unrestricted funds
General fund
Total funds		 Funds
Funds
b/fwd
Income
Expenditure
Transfers
c/fwd
£
£
£
£
£
2,050
-
-
2,050
14,180
9,672
(15,054)
-
8,798
2,709
263
(3,442)
470
-
139,878
5,576
(14,468)
(75,985)
55,001
158,817
15,511
(32,964)
(75,515)
65,849
-
-
(13,219)
80,152
66,933
1,000
-
-
4,828
5,828
3,284
2,000
(3,039)
-
2,245
4,284
2,000
(16,258)
84,980
75,006
24,979
153,854
(117,383)
(9,465)
51,985
188,080
171,365
(166,605)
-
192,840

The restricted and designated funds are established for the following purposes:

Marquee

To buy/rent a new marquee for church to use whilst camping at the denominations annual conference.

CAP - Christians Against Poverty

This fund is to support Christians Against Poverty with donations being collected and passed on.

Elder Fund

This is a fund set aside to cover the salary costs of the new Elder

New building fund

These are funds raised to enable the church to move to a permanent location pending the completion of the purchase of the Eastleigh Railway Institute building. The transfer represents cash expenditure on fixed assets.

Designated building fund

This represents the net book value of the property together with the outstanding loans.

Maintenance Fund

This is to cover large building maintenance costs.

Giving Fund

This is a fund for any needs identified within the community.

12

JUNCTION 13 EASTLEIGH

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
AT 31 MARCH 2025
Tangible fixed assets
Debtors
Bank and cash
Creditors
COMPARATIVE ANALYSIS OF NET ASSETS BETWEEN FUNDS
AT 31 MARCH 2024
Tangible fixed assets
Debtors
Bank and cash
Creditors		 Unrestricted
Restricted
2025
£
£
£
389,924
-
389,924
13,480
-
13,480
48,184
65,849
114,033
(324,597)
-
(324,597)
126,991
65,849
192,840
Unrestricted
Restricted
2024
£
£
£
1,351
-
1,351
18,107
-
18,107
14,925
258,817
273,742
(5,120)
(100,000)
(105,120)
29,263
158,817
188,080

13 RELATED PARTY TRANSACTIONS

During the year D Lockyer, trustee, was paid £42,419 (2024: £40,081) in remuneration and £1,703 (2024: £1,703) pension contributions as permitted under the Memorandum and Articles of Association for his employment as Church Elder.

During the year, N Chambers, trustee,was paid £10,083 (2024: £8,708) in remuneration.

During the year, S Burrows, trustee,was paid £2,941 (2024: £nil) in remuneration.

During the year, D Lockyer, trustee, was reimbursed expenses of £144 (2024: £111) for travel costs incurred on behalf of the charity.

The freehold property includes a furnished flat which S Burrows, trustee, lives in rent free as part of his remuneration in his role as Buildings Manager.

During the year the trustees donated £61,612 (2024: £103926) in total to the charity.

13

JUNCTION 13 EASTLEIGH

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

14 PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total funds
funds funds 2022
£ £ £
INCOME
Donations and legacies 109,300 169,335 278,635
Other income 21 - 21
TOTAL INCOME 109,321 169,335 278,656
EXPENDITURE
Charitable activities		 122,090 38,004 160,094
TOTAL EXPENDITURE 122,090 38,004 160,094
NET INCOME FOR THE YEAR (12,769) 131,331 118,562
TOTAL FUND BALANCE BROUGHT FORWARD 42,032 27,486 69,518
TOTAL FUND BALANCES CARRIED FORWARD 29,263 158,817 188,080
15 MOVEMENT IN FUNDS (PRIOR YEAR COMPARATIVE)
Funds
b/fwd
Income
£
£
Restricted funds
Marquee
2,000
50
CAP - Christians Against Poverty
16,703
12,493
Elder fund
8,783
7,692
New building fund
-
149,100		 Expenditure
£
-
(15,016)
(13,766)
(9,222)		 Transfers
£
-
-		 c/fwd
£
2,050
14,180
2,709
139,878
27,486
169,335		 (38,004) - 158,817
Designated funds
Maintenance Fund
Giving Fund		 500
-
2,250
1,034		 -
-		 500
-		 1,000
3,284
Unrestricted funds
General fund		 2,750
1,034
39,282
108,287		 -
(122,090)		 500
(500)		 4,284
24,979
Total funds 69,518
278,656		 (160,094) - 188,080

14