Charlty registratlon number 1149780 (England and Wales)
Company registratlon number 08032776
JUNCTION COMMUNITY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Caladine
Charlered Certified Accountants

JUNCTION COMMUNITY TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rev'd Matyn Layzell
Mr Rajiv Jayaralnam
Mr Christopher Payne
Mr Jonathan Walker
MrA Sleator
Ms M Martln
MsAudrey Kona
Mrs Patricia Thomas-M8yhew
(Appolnted 2 September 2024)
(Appointed 15 September 2025)
(Appointed 10 November 2025)
Charlty number (England and Wales)
1149780
Company numbar
08032776
Prlnclpal address
clo St Mark'8 Church
Battersea Rise
London
SW111EJ
Reglstered offlce
cjo St Mark's Church
Battersea Rise
London
SW111EJ
Independont oxamlner
John Caladlne FCCA CTA FCIE
Caladlne Llmtted
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN211BF
Bankers
National Westminster Bank
66-68 st John's Road
Battersea
London
SW19QR

JUNCTION COMMUNITYTRUST
CONTENTS
Page
Trustees, report
Statement of trustees. responslbilities
Independent examlnets report
Statement of financial sdlvltles
statement of financial posltion
statement of cash flows
Notes to the financlal statemants
10-21

JUNCTION COMMUNITY TRUST
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT>
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out In note 1 to the
financlal statements and comply with the charity's Memorandum and Articles of Association, the Companies Act
2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) (effective 1 January 2019).
Objectlves and actlvlties
JCT is a charity s8t up by, and linked to, St Mark's Battersea Rlse. It is a positive expression of St Mark's Church
demonstrating God's love in practical ways.
JCT serves people and works wlth organisations of 8ny belief to brlng about transfomatlon in the community. We
belleve that everyone has the right to food on thelr plate, dignity in Society, the chance ta dev61op their skills and
find work that pays faijly, and hope for the future. and we advocate for these to become reality.
JCT trustees are Tnotivated by the hope of the message of Jesus Christ and the deslre to turn faith Into practical
action, by Ilving out God's love for people who are in need and marginalised. Based on Jesus, teaching on povety
and injustice, they believe in the Christian values of compassion, justice, honesty, integrity, and care for all people.
The objectives of the Trust, as set out in Its Articles of Associatlon, are:
The relief of persons who are in conditions of need, hardship or dlstress as a result of poverty, soclal
isolation, addiction, sickness or other social or economlc circumstances, In particular any such persons in
the community local to St Mark's and the Borough of Wandsworth. and
The promotlon and support of such other exclusively charitable purposes and institutions as may from time
to time be determined by the Trustees.
The trustees consider the work of JCT to b8 in accordance with Charity Commission guidance on public benefrt
through the impact of its two principal activities, specifically..
Supportlng local young people through the Spear programme. and
Helping local people in crisls and facing significant deprivation through the Foodbank.
Each is revlewed In turn.
Achlevements and performance
Spear Clapham Junctlon
From 1 April 2024 to 31 March 2025, JCT successfully contlnued its Spear programmes in cooper8tlon with
Resurgo Trust. These are personal and professional development programmes providing young people aged 16-24
and not in education, employment or training ("NEET") with the work and life skills they need. Each programme
start5 With a 6-week foundation phase, which consists of group sesslons and one-to-ones on beccming more work-
ready through-. discussions and coaching on mindsets; presentations,. self-esteem and self-motivation,. guidance on
the completion of job application forms and cover letters; training in interview skills (including participation in mock
interviews), as well as wellbeing. Following the foundation phase, further support in gaining and relaining
emDlovmpnt c,nntiniip.* fnr 1? mnnth.q Thg nrnnrammpR fr•0 fnr nurtipingnto Paei Irnn
these programmes for eighteen years., JCT started running them in 2012.
To achieve its objective, JCT sought to: maintain a strong relationship with its partner Resurgo. raise adequate
funding., retain suitably qualified and trained staff. publicise the work of JCT and the Spear programmes in order to
encourage attendance,. and maintain a strong volunteer base and continuing financial support.

JUNCTION COMMUNITY TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
JCT has typically employed three pemianent members of staff to coach the foundation programme and support the
young people for 12 months after the foundation phase. They receive regular training from Resurgo. The
relationship with Resurgo is further strengthened through regular fomial and informal meetings between individual
JCT trustees and Resurgo.
Wandsworth Foodbank
From 1 April 2024 to 31 March 2025, JCT successfully continued to run the Wandsworth Foodbank It launched in
2013. This aims to provide emergency food and support to local people in financlal hardship. Each food box
contains a minimum of three days, nutritionally balanced, non-perishable food. Clients of the foodbank are referred
by care professionals, when extreme financial hardship means they can't afford essentials Ilke food.
To achieve Its objective, JCT maintained a strong relationshlp with Its partner Trussell Trust= to raise adequate
fundlng,. retaln suitably qualified and trained staff., publlcise the food bank; and build a strong volunteer base and
continuing financial support. Trussell Trust and Cltizens Advlce have created a free natlonal helpline, where people
can speak to a Citizens Advice Advlsor and be referred to a local food b8nk across the UK, includSng to Wandsworth
Foodbank.
Flnanclal revlew
JCT'S overall income in the year ended 31 March 2025 was £981,622, compared to £885.204 forth8 year ended 31
March 2024.
Income r8ceived in relation to Foodbank in 2025 was £830.714 (2024: £677,735).
Income received in relatlon to Spear in 2025 was £116,178 (2024: £164,647).
Expenditure for the year ended 31 March 2025 was £975,851, compared to £989,697 for the year ended 31 March
2024.
Expenditure in relatlon to Foodbank was £849,352 (2024: £814,458).
Expenditure in relation to Spear was £112,254 <2024., £167.725).
Res81V8s poIIcy
Reserves
JCT engages in several distinct charitable actlvitles. Contributions to JCT are typically directed to one of these
activities, and since their use Is restricted they are not reserves. Much of JCTS income to support these activities
comes from one-off grants and large fundraising events, rather than regular donations. It is therefore Irregular in
tlming and slze. For this reason, it aims to have assets that, together with future regular contributions and other
commltted sums, would be sufficient to cover at least the next 6 months of each of Its activitles.
JCT makes use of St Mar￿S Church premlses. It therefore has a Ilmited exposure to the costs of repair and upkeep
of its facilities. In the year ended 31 March 2025, these costs totalled £47,000 (2024: £41,000).
JCT expects that any new charltable initiative would be funded through addltlonal fundraising activlty. St therefore
does not hold reserves to cover the costs of such expanslon. Given these facts, and the polity of pr&fundlng
specific activities it sees limited need for substantlal 8dditlonal reserves.
Nevertheless, to meet contingencles such as minor repair costs throughout the year or a de18y in the recelpt of a
promised source of Income, it aims to hold a sum equivalent to at least one month of its total regular outgoings as a
general reserve. Assets not immediately requlred would normally be held on deposit.
As at 31 March 2025, JCT held restriGted funds sufflcient to cover less than one month of regular outgoings for
Spear, and less than five months of regular outgoings for Foodbank,. it held unrestricted funds sufficient to cover five
months of total regular outgoings. These figures ignore frjture income. It plans to continue fund raising. Total
unrestricted reserves at the end of the year were £250,393.
MaJorrisks
The Trustees have assessed the major r6sks to which the charity is exposed, and are satisfied that Systems are in
pla￿ to mitigate exposure to the major risks.

JUNCTION COMMUNITY TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
JCT is constituted underArtlcles ofAssociation as a Company Limited by Guarantee and not having a share capital.
The Trustees, who are also the directors for the purpose of company law. and who served during the year and up to
the date of signature of the financlal statements were..
Rev'd Martyn Layzell
Mr Rajiv Jayaratnam
Mr Padmesh Vishani
Ms Sarah Williams
Mr Chrfstopher Payne
Mr Jonathan Walker
Mr Daniel Free
MSA Meeson
Ms R Coverdale
MrA Sleator
Ms M Martin
Ms Carmen Llncolne
(Reslgned 3 June 2024)
(Resigned 2 September 2024)
(Reslgned 9 June 2025)
(Resigned 14 July 2025)
(Resigned 9 March 2025)
(Appointed 2 September 2D24)
(Appointed 2 September 2024 and resigned 15 September
2025)
(Appointed 15 September 2025)
(Appointed 10 November 2025)
Ms Audrey Kona
Mrs Patricia Thomas-mayhew
Recmltment and 8ppolntment of tnJst88s
Any person who is willing to act as a trustee, and who would not be dlsqualified from acting, may be appolnted to be
trustee by a decision of the trustees. The Vicar of St Mark's Church is an ex officio trustee and Chair of JCT. Mr
Christopher Payne is the co-chair of JCT.
The PCC of St Mark's also has the rlght to appoint up to ￿0 members of the PCC to the posltlon of trustee.
There are no specific policies or procedures relating to the Inductlon and tralnlng of truste8s. However, In practi￿,
tnjstees wlth relevant knowledge or experienc8 are appointed.
Any declsion of the trustees must be either by decision of a majority of the trustees present and votlng at a quorat8
trustees, meeting, or when the majority of truslees have indicated to all the trustees by any means (includlng emall)
that they share a common view on a matter. Full trustee meetings typlcally occur every two months.
Day-to-day decislon making relating to JCT'S specific charitable activities is delegated to JCT staff appointed to
oversee these activities. The organisation of fundraising events is typically delegated to an events commlttee
consisting of selected trustees and other indlviduals with relevant experience.
The trustees have reviewed the major risks to which the charlty Is exposed and systems or procedures have been
established to manage those risks. In particular, the charity has documented procedures with regards to finance,
working with children and vulnerable adults. health anrl safphi gnd rtthK•r m*Har
JCT looks to learn from and work In partnershlp with other organisatlons with experience relevant ta its charitable
8Ctivities. In particular, since 2012, it has worked closely with Resurgo Trust. Resurgo Trust is a charity founded
through St. Paul's Church in Hammersmlth in 2004. Resurgo aims to stlmulate significant social transformalion in
local communities by helping people facing serious social disadvantage to transform their situation. In particular,
among its activities, It has provided 'Spear' programmes for young people (discussed above). Resurgo has provided
JCT staff with extensive training, ongoing support and materials to enable them to conduct these programmes.

JUNCTION COMMUNITY TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Simllarly, since 2013 JCT has worked dosely with the Trussell Trust. The Trussell Trust's mission is to develop, run,
and enable communities to replicate sustainable projeds that combat poverty and exclusion, and to share their
eXperien￿S In order to raise awareness of the Issues. In 2004, Trussell Ttust launched the UK Foodbank Network
to teach churches and communities nationwide how to start their own foodbank Trussell Trust has provided
extenslve gUIdan￿ and support to JCT as it launched its Foodbank.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company
and guarantee to corrtribute £1 In the event of a wnding up.
The trustees, report was approved by the Board of Trustees.
Rev'd Martyn Layzell
Trustse
11.IL.IC

JUNCTION COMMUNITY TRUST
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees, who ar8 also the directors of Junction Community Trust for the purpose of company law. are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and
Un(ted Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice).
Company law requlre8 the Trustees to prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the charity and of the incomlng resources and appllcation of resources, including the
Income and expenditura, of the charitsble company for that year.
In preparing these financial statement8, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charlties SORP.,
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accountlng Stsndards have been followed, subject to any material departures
dlsclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless It is inapproprlat8 to presume that the charity
will continue In operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the flnancial position of the charity 8nd enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also re8ponsible for safeguarding the asset8 of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

JUNCTION COMMUNITY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF JUNCTION COMMUNITY TRUST
I report to the Trustees on my examination of the financial stateTnents of Junction Community Trust (the charity) for
the year ended 31 March 2025.
Responslbllltles and basls of report
As the Trustees of the charity (and also its directors for the purposes of company law), you are responsible for the
preparation of the financial statements in accordance with the requirements of the CompanlesAct 2006.
Having satlsfied myself that the financial statements of the charity are not required to be audited under Part 18 of
the Companies Act 2006 and are eliglble for independent examination, I report in respect of my examination of the
charity's financial statements carried out under section 145 of the Charities Act 2011. In carrylng out my examination
I have followed the Directions given by the Charity Commission under section 145(5)(b) ofthe CharitiesAct 2011.
Independent examlner's statement
Slnce the charity's gr088 income exceeded £250,000, the independent examiner must be a member of a body Ilsted
in section 145 of the Charities Act 2011. 1 confimi that l am qualified to undertake the examination because l am a
member of the Association of Chartered Certifiad Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention In connection wtth the
examlnatlon givlng me cause to belleve that In any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the Companles Act
2006.
the financlal statement8 do not accord with those records,. or
the financial statements do not comply with the accounting requirements of sectlon 396 of the Companies Act
2006 other than any requirement th8t the financial statements give a true and fair view, which is not a matter
considered as part of an Independent examination; or
the financlal statements have not been prepared In accordance with the methods and principles of the
statement of Recommended Practice for accounting and reportlng by charities applicable to charities
preparing their financial statement8 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 connectlon wtth the examination to which attentlon
should be drawn in thls report in order to enable a proper understsnding of the financlal statements to be reached.
•Q,LL
John Caladlne FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN211 BF

JUNCTION COMMUNITY TRUST
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrfcted Restrlcted
funds
funds
2025
2026
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacles
Charitable 8Ctivities
Investments
33,251
578,600
368,292
611,851
368,292
1,479
41,625
534.801
307.581
576,326
307,581
1,297
1,479
1,297
Total Income
34,730
946,892
981,622
42,822
842,382
885,204
Expendlture on:
Ralsing funds
Charitable activities
247
961,359
247
975,604
550
981,631
550
989,147
14,245
7,516
Total expendlture
14,245
961,606
975,851
7,516
982,181
989,697
Net Incomel(axpendlture)
20,485
(14,714)
5,771
35,308
(139,799) (104,493)
Transfers be￿een
funds
17
(3.078)
3,078
Net movement In
funds
20,485
(14,714)
5,771
32,228
(136,721) (104,493)
Reconclllatlon of funds:
Fund ba18nces at 1 Aprll 2024
229,908
176,270
406,178
197,680
312,991
510,871
Fund balances at 31 March
2025
250.393
181,556
411,949
229,908
176,270
406,178
The statement of financial activities includes all gains and losses recognlsed in the year. All income and expendrf(ure
derive from continuing activities.

JUNCTION COMMUNITY TRUST
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
2025
2024
Notes
Current assets
Inventories
Trade and other recelvables
Cash at bank and in hand
12
13
11,390
67,770
471,666
13,179
54,026
603,552
550,826
(138,877)
670.757
(264,579)
Current liabllitles
14
Net current assets
411,949
406,178
Net ass8ts excludlng penslon Ilablllty
411,949
406,178
Tho funds of the charlty
Restrlcted Income funds
Unrestricted funds
17
161,558
250,393
176,270
229,908
411,949
408,178
The company is entitled to the exemptlon from the audit requirement contained In section 477 of the CompaniesAct
2006, for the year ended 31 March 2025.
The directors acknowledge thelr responsibilities for complying with the requirements of the Companies Act 2006
th respect to accounting records and the preparatlon of financial statements.
The member8 have not requlred the company to obtain an audit of It8 financi81 steternents for the year in questlon in
accordance with section 476.
These financial statements have been prepared in accordance ￿th the provlslons appllcable to companles subject
to the small companies regime.
The financial statements were approved by the Trustees on ...
Revd Matyn Layzell
Trustee
Company registratlon nuTnber 08032776 (England and Wales)

JUNCTION COMMUNITY TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating actlvitles
Cash absorbed by operations
22
(133,365)
(3,245)
Investing actlvltles
Investment income received
1,479
1,297
Net cash generated from Investlng actfvltles
1,479
1,297
Not decrease In cash and cash equlvalents
(131,8e6)
(1,948)
Cash and cash equivalents at beginnlng of year
803.552
605,500
Cash and cash equlvalents at end of year
471,668
803,552

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policlos
Company Inforniation
Junction Community Trust is a private company limited by guarantee incorporated in England and Wales. The
registered office is clo St Mark's Church. Battersea Rise, London, SW111 EJ.
1.1 Basls of preparation
The financial statements have been prepared in accordance with the charivs Memorandum and Artlcles of
Association, the Companies Act 2006, FRS 102 Yhe Financial Reporting Stsndard applicable in the UK and
Republlc of Ireland. ("FRS 102") and the Charities SORP "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)" (effectlve 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared In sterllng, which is the functlonal currency of the Charity. Monetary
amounts in these financlal statements are rounded to the nearest £.
The financial statements have been prepared under the hlstorical Cost conventlon. The prlnclpal accountlng
polldes adopted are set OLrt below.
1.2 Golng concern
At the time of approving the financlal staternents, the Trustees have a reasonable expectation that the charity
has adequate reSoUr￿S to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounts-ng in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretlon of the Trustees in furtherance of their charitable
objectives.
Restrlcted funds 8re subJect to speclfic condltlons by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the finanG181 statements.
1A Income
Income Is recognlged when the charity Is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be recelved.
For donations to be recognised the charity will have been notified of the amounts and the settlement date In
writlng. If there are conditlons attached to the donation and this requires a level of performan￿ before
entitlement can be obtained then Income is deferred iintil those conditions are fully met or the fulfilment of
those conditions is within the control of the charity and It is probable that they will be fulfilled.
Donated facllitles and donated profession81 services are recognised in income at their fair value when their
economic benefit Is probable, It can be measured reliably and the charity has control over the item. Falr value
Is determined on the basis of the value of the gift to the charity. For example the amount the charity would be
willing to pay in the open market for such facllities and services. A corresponding amount is recognised in
expenditure.
Where practicable, gifts in klnd donated for distribution to the beneficiaries of the charity are included in stock
and donations in the financial statements upon receipt. Donated food for the Foodbank has been measured at
£2.771kg since 1 October 2024 (1 April 2023
30 September 2024: £2.371kg), as recommended by The
Trussell Trust. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a
valuation outweigh any benefits, then the fair value Is recogni5ed as a component of donations when it is
distributed and an equivalent amount recognised as charitable expendlture.
10-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies (Continued)
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Income from trading activities indudes Income earned from fundraising events and trading activities to raise
funds for the charity. Income is received in exchange for suppEying goods and services in order to raise funds
and is recognised when entitlement has occurred.
Interest income is recognised using the effective interest method and divldend and rent Income Is recognised
as the charity's right to recetve payment is estsblished.
1.5 Expendlture
All expenditure Is accounted for on an accwals basls and has been classlfled under headlngs that aggregate
811 costs related to Ihe category. Expendlture is recognised where there is a legal or constructive obligation to
make payments to third parties, it is probable that the settlement will be required and the amount of the
obligation can be measured reliably. It is categorised under the following headings..
Costs of ralsing funds Includes all costs in relatlon to generatlng voluntary income, fundraising events
and fundraising trading-
Expenditure on charitable activities includes costs in re18tion to the Spear Courses. and Food Bank
Activitles.
Irrecoverable VAT is charged as an expense 8gainst the actlvity for whlch expenditure arose.
Staff costs are allocated between cost headings accordlng to the functlon of each employee.
Support costs are those th8t assist the work of the charity but do not directly represent charitable activities
and Indude govemance costs, administrative office functlon costs, HR and recruitment, and premises costs.
They are incurred directly in support of expenditure on the objects of the charitsble company.
Govemance costs comprlse all costs Involving the public accountability of the Trust and its compllance With
regulation and good practlce. These costs include costs related to the Indep8ndent examination, statutory
audit and legal fees.
Support and Govemance costs have been allocated across the charttable activitles based on an analysis of
the time spent on each proJe¢t.
1.6 Inventories
The Balance sheet contalns the estimated value of food that can be donated and used in the Junction
Community Trust Foodbank. The estlmated cost of food is calculated by welght at an average retail cost of
£2.77 per kilogram (2024: £2.37 per kilograrn).
1.7 Cash and cash equlvalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
11

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles (Continued)
1.8 Flnancial Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, of FRS 102 to all of
its financial Instruments.
Financial instwments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilitles are offset, with the net amounts presented In the financlal 8tatements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liablllty simultaneously.
Basic financlal assets
Basic financial assets, which Include trade and other receivables and cash and bank balances. are Initially
measured at transactlon pri￿ including transaction costs and are subsequently carried at amortised cost
uslng the effective interest method unless the arrangement constitutes a financing transaction, where the
transaGtlon is measured at the present value of the future r&￿iptS discounted at a market rate of interest.
Flnancial assets classified as receivable within one year are not amortised.
Baslc flnanclal Ilabllities
Basic financial Ilabilities. including trade and other payables and bank loans are initially recognlsed at
transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future payments discounted at a market rate of interest. Financial
liabilitles classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, U51ng the effectlve interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
operatlons from suppliers. Amounts payable are classified as current112billties if payment is due within one
year or less. If not, they are presented as non-curreiit liabilities. Trade payables 8re recognised Inltially at
transactlon price and subsequenlly measured 8t amortised cost using the effective interest method.
Derècognltlon of flnanclal liabllltles
Financial liabilitles are derecognised when the charity's contractual obligatlons expire or are discharged or
cancelled.
1.9 Taxatlon
The charitable company is considered to pass the tests set out In Paragraph 1 Schedule 6 Finance Act 2010
and therefore St meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
charlty Is potentially exempt from taxation in respect of income or capltal gains received within categories
covered by Chapter 3 Part If Corporatlon Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act
1992, to the extent that such income or gains are applied exclusively to charitable purposes.
1.10 Employee beneflts
The cost of any unused holiday entit]ement is recognlsed in the period in which the employee's services are
received.
Termination benefits are recogni5ed immediately as an expense when the charity Is demonstrably committed
to terminate the employment ot an employee or to provide temiination beneffts.
1.11 Retirement beneflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
12-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factor8 that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revislons to accounting
estimates are recognised In the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revlsion affects both Current and future
periods.
Incom8 from donatlong and legacles
Unrestrlctad Restrlcted
funds
funds
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Donations and glfts
Grants
33,251
256,395
322.205
289,646
322,205
41,525
346,211
188,590
387,736
188,590
33,251
578,600
811,851
41,525
534,801
576,328
Donatlons and glfts
Donations
Gift ald recovered
Donated services
(Management
Consultancy)
31.725
1,526
227,983
28,412
259,708
29,938
38,141
5,384
254,805
36,406
290,946
41,790
55,000
55.000
33,251
256,395
289,646
41,525
346,211
387,736
Income from charltable activltles
Restrlcted
funds
2026
Restrlcted
funds
2024
Spear
Other income
62,362
40.152
Foodbank
Donation of goods
305,930
267,429
368,292
307,581
13-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unrestrlcted Unrestricted
funds
funds
2025
2024
Interest recetvable
1,479
1,297
Rai81ng funds
Restrlcted Restrlcted
funds
funds
2025
2024
Fundralsln
and ubllcl
Costs of generating voluntary income
247
550
14-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charltable activitles
Spear Foodbank
Total
Spear
Foodbank
Total
2026
2025
2025
2024
2024
2024
Direct costs
Staff costs
Supermarket vouchers
Food distributed
Childcare voucher admin
fees
Citizen'5 Advice
contribution5
PCC contributions
storage
Publlcity
Mlscellaneous costs
Consultancy and training
91,074
319,764
16,012
345,468
410,838
16,012
345,468
92,617
274,288
19,073
277,751
366,885
19,073
277,751
3,046
3,048
3,072
3,072
73,083
34,540
8,120
1.353
2,309
21,587
73,083
48,054
8,120
1,353
6,068
21,587
151,204
31,135
13,279
889
1,608
14,475
151,204
41,513
13,279
889
4,568
89,875
11,514
10,378
3,759
2,958
55,400
106,347
825.282
931,629
161,353
786,754
948,107
Share of support and gov8rnance costs {s8e note 8)
Support
9,679
28,089
Governance
3,103
3,104
37,768
8,207
6.6q8
3,024
28,374
3,024
34,992
6,048
119,129
856,475
975,604
170,995
818.152
989,147
Analysls by fund
Unrestricted funds
Restricted funds
7,122
112,007
7,123
849,352
14,245
961,359
3,758
167,237
3.758
814,394
7.518
981,631
119,129
856,475
975,604
170,995
818,152
989,147
15-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to actIvI￿O8
2025
2024
Sundry
Office expenses
Telephone and IT
Postage and ststionery
Travel and subsistence
Insurance
Admin costs
Client and stock transport costs
Govemance costs
2,583
932
5.808
179
2.040
6,559
9,394
10,273
6,207
1.271
1,067
7,684
325
2,870
2,660
7,110
12,008
6,047
43,975
41,040
Anal sed b&￿een..
Spear
Foodbank
12,782
31,193
9,842
31,398
43,975
41,040
2025
2024
Governance costs comprlse:
Independent examination fees
Legal and professlonal
Accountancy fee8
960
3,567
1,690
910
3,527
1,610
8,207
6,047
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
ch8rity during the year.
The Trust received aggregate donations from Trustees 8nd related parties of £nil (2024: £2.150) during the
year.
10 Employ88S
The average monthly number of employees during the year was:
2025
Number
2024
Number
13
10
16-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Employees {Contlnued)
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
365,848
26,552
18,438
329,031
22,981
14,873
410,838
366,885
There were no employees wh088 annual remuneratlon was more than £60,000.
Rernuneratlon of key management personnel
The remuneration of key man8gem8nt personnel wa8 a8 follows:
2026
2024
Aggregate compensation
87,285
73,400
11 Taxatlon
The charity18 exempt from taxatlon on its activities because all Its Income Is applied for charltable purposes.
12 Inventorles
2026
2024
Food stocks for dlstrlbutlon
11,390
13,179
13 Trade and 0th6r re¢elvables
2025
2024
Amounts falllng due wlthln one year..
Other receivables
Prepayments and accrued Income
8,097
59.673
2,066
51,980
17-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Current liabllltles
2025
2024
Notes
Deferred income
Trade payables
other payables
Accruals
16
80,077
56,160
146.195
111,901
3,963
2,520
2,840
138,877
284,579
16 Deferred In¢om6
2025
2024
Other deferred Income
80,077
146,195
Deferred Income Is Included in the financial statements as follows:
2026
2024
Deferred income Is Included wthln..
Current liabllitles
80,077
146.195
Movements in the year.
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
148,195
(146,195)
80,077
75,767
(75.767)
146,195
Deferred income at 31 March 2025
80,077
146,195
Deferred Income primarfly relates to grants recelved towards work to be Carrled out in future porlods. Th18 will
be released In the period that the work relates to.
16 Retlrement benefit schemes
2025
2024
Deflned contrlbutlon schemes
Charg8 to profit or loss in respect of defined contribution schemes
18,438
14.873
The charity operates a defined contrlbution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
18-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Restricted funds
The restricted funds of the charity comprlse the unexpended balances of donatlons and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 April
2024
Incoming
resources
ResourGes
expended
Transf&r8 At 31 March
2025
Spear
Foodbank
116,178
830,714
(112,254)
(849,352)
3.924
157,632
176,270
178,270
946,892
(961,606)
161.556
Pr8vlous year:
At 1 April
2023
Incomlng
resources
Resources
expended
Transfers At 31 March
2024
Spear
Foodbank
184,647
677.735
(167,725)
{814,456)
3,078
312,991
176,270
312,991
842,382
(982,181)
3,078
176,270
ear
Spear funds are held for the use of the "Spear" training course, focused on aiding young people to gain key
skills to ald employment and life chances. The deficit at 31 March 2024 was met by a transfer from
unrestricted funds.
Foodbank
The Foodbank fund is aimed at provldlng emergency food and support to people In crisis.
18 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These InGlude
deslgnated fvnds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
General funds
229,908
34,730
(14,245}
250,393
Prevlous year:
At 1 April
2023
Incoming
resources
R680urces
exp8nded
Transfers At 31 March
2024
General funds
197,680
42,822
(7,516)
(3,078)
229.908
19-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Analysls of net assets b8tween funds
Unrestrlcted
funds
2025
Restrlcted
funds
2025
Total
2025
At 31 March 2025:
Current assetsl(liabilitles)
250,393
161,558
411,949
250,393
161,558
411,949
Unrestrlct8d
funds
2024
Rostrlcted
funds
2024
Total
2024
At 31 March 2024:
Current assetsl(liabillties)
229,908
176,270
406,178
229,908
176,270
406,178
20 Operatlng lease commltments
Lessee
At the reporting end date the ch8rity had outstanding commitments for future mlnimum lease payments under
non-cancellable operating leases. whlch fall dua as follows..
2025
2024
Within ono year
Between two and fiv8 years
6,354
7,828
6,354
6,354
13.980
21 Related party transactlons
There were no disclosable related party transactions during the year (2024 - none).
-20-

JUNCTION COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Cash absorbed by operatlons
2025
2024
Surplusl(deficit) for the year
6,771
(104,493)
AdJustments for:
Investment income recognised in statement of financi81 activities
(1,479)
(1,297)
Mov8ments in worklng capltal:
Decreasel(increase) In inventories
(Increase) In trade and other recelvables
(Decrea8e)Ilncrease in trade and other payables
(Decrease)Ilncrease In deferred income
1,789
(13.744)
(59.584)
(68,118)
(1,664)
(5,333)
39,114
70,428
Cash absorbed by oporatlons
{133,385)
(3,245)
23 Analy51s of changes In net funds
The charfty h8d no materi81 debt during the year.
21