The Jonas Trust Trustees, report and financial statements ror the year ended 30 September 2023 Charlty number: 1049167
The Jonas Trust Contents Page L£gal ar administrative infomRtion Trusiees report Independeni examiners, reTM)rt Statetneni of fIn¢]l aciivities Balance Sheet Notes io the financial statenKnts 8.13
The Jonas Trust Legal and administrative information Charity number 1(149167 Business address The Jona5 Centre Redjnire t£yburn North Yorkshire DL8 4EW Trustees Idn Coombs- Chainnan James Avis Tim Davis Peter Hale Jonny Wooldridge (resigned 5 (ktober 2023} {appoinied I CktobeT 20221 Principal orfjcer5 Sebastian Rab- Chief Exe¢utive OffJ¢er Rachael Rab- 0ratIOnS Manager Aceountants The Barker Part[TShip Chartered Accountants 44 rkgate Ripon North Yorktshite HG4 IPB Bankers Lloyds Bank Ple National Clubs and Charities Centre Sedgemoor House Deane Gale Avenue Bla¢kbrook Bu%iness Park Taunton TAI 2UF
The Jonas Trust Report of the Trustees for the year ended 30 September 2023 The Trusiees present Iheir retX)ll dnd rhe financial statements for the ye<ir ended 30 September 2023. The Trustees who served during the year and up io the date of this rew)n are set out on page l. Structure govertiance and management The Charity's objecis and regulations are regulated by a irusi deed dated 6 Mar¢h 1995 and. under that deed 15 eon512tuted as an unincorwraied Charity. The obje¢15 of the charity are.. lil the advancetneni of the Christian reli8ion either in the United Kingdom or overseas. {iil the adVanCenn( for Ihe public benefit of religiou% or other education and. liiil relief of the aged. p(x)r. sick or disabled. To meet the%e objecttve% the Chariiy intend% ¢0 esiablish a fund by tneans of subscripiivn, collections. appeals for donaiion%, bequests and orher Idwful means. There have been no changes in the Charity's objects OT policies during ihe yeatr. The Charity h&$ a Chief Exe¢uiive Officer who is In charge of the day 10 day running of the Trust and who is assisted by an OperatlUll5 Manager and wider staff team in areas of hospitality. admini5trdiion, finance. housekeeping. mainienance and development work. The TTUStee8 may invest monies at their ab%olute discretion in any inve%tmenls or securities of any nature whai%oever and where50ever. including land gf any tenure, with the fullest power 10 vary or change such investments for oiher auihorised investments as freely as if the Trustee5 were absolutely arKI beneficially eniiilel to the monies con¢emed. The Trustees and Ihe Principiil Officer may make suggestions on the suiiabiliiy of new Trustees but their appointment is decided up)n by eKisiing Trusiees only. Th¢ Truhl¢QS ate actively invesiigaiirt8 a change in siaius 10 beeome a Charitable In¢orpoiaitd Organisation and a Specialist solicitor is currently working on this matter. Objeetives and ctivities The peri(xl covers the 27th full year of Ihe work of The Jonas Trust a5 a Christian charity, during which accomm(xiaiio and facilitie& continue to be offere{4 0¢ The Jonas Cefttre. Redtnire for: al Res2deniial and ret)1 facililie% for churche5. Chri%iian ministries and charities. bl Subsidised holidays and respite break8 for tho experiencing a range of diificult circumstances, referred its the Centre hy %upport services (churches. GP surgerie4, I(al councils eie.) as part of the newly named Jonas Re%piies scheme. I Conference facilities for day use by chureh leadership ieanLS and other5. d} Week. midweek atjd weekend holiday accomm1x1ilIOll for individuals, couple%, families and friendshJ"p group%. el A venue for farnily celebrations. such a% mil¢slL)ne binhdays. D Peaceful space for resting. ¢king, arld engaging with Gthl. In planning the chgrity'g activiiie% for the year, the Trustee.8 have paid due regard to the Charity Commis%ion'.s guidance on public benefit. The Trusiees believe thai the Tru%r's aciivities conrinue io for the public benefit, consistent with Ihiti ¥uiddnLe.
The Jonas Trnst Report of the Trustees for the year ended 30 September 2023 Siaffinx ihe Cnire During the reporting period, Seb&stian Rab Continued as Chief Executive OffJ¢er and Rachael Rab as Operations Manager. They were sUPPOrted in h()spiialiiy. admini%triiiion, finance. housekeepLll8, mainienance. atk1 aniEnal care by a staff team of one full-time and five part-tiJrK employees. The irwslees would like to again place on record their sinttre appreciation 10 all the Staff for tk manneT in which they have carried out their duties and responsibilities. Achievements and performance The 'fru%t continued lo pursue the vision ol people knowing G(xl more,. with the mission to 'welcome all to share in a beautiful place, 4et aside fi)T resting, Seeking and engaging with God.. The Cen¢re was plea%ed 10 welcome increasing numbers of primary-purp()%e group4, and the Jonas Re%piies s¢heme achieved both additional funding and referrdls. The CentTe was parricularly pleased ro welcome several new church and Christian minisrry groups, Visiting for ihe first time. ollowing internal cabin refurbishment work, the f8 of development work shifted to the exterior of the Elm Wood area. wilh improvement5 to the landscaping, parking and the aesthetic of the main gue%t area. Financial reyiew The liatertllt which follow Show the financial ouieome for the year. Coffting into the year, Ihe financial position was stable, with significant saviThgs remaining. Some of thi5 funding %UFplus was well invesd iTh SI improvemenis, such as landtscaping work. Although we ended the financial year with a small defecil. our usuÈl incotne .4lTeam8 of primary purw>se Lhtable trading, fundraising 41nd oiher leiiing ¢oveTed our basi¢ running cosis, and .some VIng8 were rernainin8, including a re8er¥e of 3 fftonihs njnning ¢0sts'. Moving forward. careful and cautiou% Jnanagemeni of spending will be key along with identifying other %ourccs of income. in order io continue with key improvements to the site whilsi covering basic running eosis. now that our 5aviTh8S are.%omewhai depleaied. ReStS Ir i¥ advisable for all ¢h<lrities TO have a re8erve.% policy which takes into ac¢ounl irnmediaie operation¢il tleeds. has due regard for the ¢ompo.siiion of it8 a%set ba%e and earmark% tund% which are neces%ary to carry uut future plans. The trnsiees con%ider thai an appropriate level of free reseryes i.e.. those funds noi lied up in fjxed 388ei% %hould equate to approximately three month% of operational expenditure (average running CO%tsl. For the Teporting period. the iru%t h< been able io guard this level of re*rve5 and will eontinue to do so going forward. To suprrt)rt the Centre's site development %¢he, Vision 21, the re%tri¢ied fund has been maintained. None of th¢ fund$ donated for Vision 21 have been u%ed io su%iain Ihe Centre's general 0ration. Expenditure for the Vision 21 project is al81) managed arKI reported.8eparJtely. Plans for futhre periods The Trusi will continue to engage with ¢hur¢he% and Chri%tian Jninistries acro%% the Nonh. and 10 off¢T a range of res2deniial Opiions in suppon of local church and other chrilian ministry. The Jonas Respite% Scheme will coniinue to be made available on a Teferral basis.
The Jonas Trust Report of the Trnstees for the year ended 30 Seplember 2023 The JoTh&s Centre ieam their first self-run retreAt toward% the end of the Feri(Ki. a[ plan to host further retreaLS ill 2024. The aM continue to serve in the Ial communities vf Ihe Dajes and aTe plea%ed to be tnaking ISitiVe eonne¢iion5. building relational 511PPOrt networks of prayer. A paniLU1 kn"gMight w&s a Speaking enagegement with the local cross<hurch worship evening, Wensleydale Filling Siltlion. During the period. planning pern)ission w&$ awarded foT a major development of the upper part of the site. Elm House, the other half of the e51ate Ihal the Jonds Centre IKcupie%. also become available to the mdrkei. and ihe Trust decided to pursue the idea of uniting the esiaie once again. Statement of trustee5' respoosibilities The Tru5tee% are re%pon%ible tor preparing Ihe Trustee%' Annual Report and the fJnan¢ial siaiemenls iTh accordance wth applicable law and United Kingdom Accountin8 Sthnddrds (United Kingdom Generally A¢¢epted Ac¢ountin8 Pra¢ticel. Law appliclible io charitie5 in Engl<tnd and Wales requires Ihe Tru.slees to prepare financial.%tatement8 fo¥ each fjnancial y&qr which give a true and fail view of rhe .8iaie of affairs of the charity and of the incoming Te.8our¢es and application of reUrc&S of the charity f(Ir thai year. In preparing these financial %taietneni% the Trusiee% itre required to.. select suitable accounting poli¢ie5 and ihen apply thern consi%ienrly: observe the meih(xls and principles sn the Charities SORP., make judgements and estimates that are reasonable arml pnthnt. siaie whether applicable UK A¢¢ountin8 Standards have been followed, subject to any Materi departures di]0$ed and explained in the financial 5tarennts; and Ptrpare the findncial sLatemenL% on the going eoncern b&81% unless ii is inappropriate to presullK thai the charity will continue in operdlion. The Trustees are re%w)nsible for keeping prOT accounting records which disclo8e with reasonable ac¢uiacy ai any time ihe fJnan¢idl position of the ChtY and enable theyn io ensure that the financial %tatements COp]Y with the Ch4Tiiies Aci 2011 and the Chariiy IAccollrtt% arld Retxirts) Regulations 2W8. They are also respon%ible for .%afeguarding the a%¢11 of the charity and hence for taking reasonable sieps for ihe prevention and detection of fraud and oiher irregul¢it7e5. On behalf of the iK)ard lan Co()mb Chdirnian of the Bo#rd vf Trutttt5 5 July 2024
The Jonas Trust Independent examiner's report to the trnstees on the unaudited financial statements of The Jonas Trust. I report on the accounts of The JorEas Trust for the year ended 30 September 21J27 set out on pages 6 10 13. Respective responsibilities of Trustees and independent examiner A5 Ihe ¢harii)'s Trustee.% you are respon%ible for the prepdI]i)n of the accounLS, you consider that the audit requirement of seciiotj 144121 of the Chatities Act 2011 (the A¢tl does not apply and that an independent examinaiion i% needed. It is my responsibility to.. eKatnine the accounis under %ection 145 of the A¢i,' lo follow the PTocedure.s Itid dowi in the General Directions given by the Charity Commission uoder section 145{5llbl of the Act.. arld ro state whether pani¢ular mair5 have Corne io my attention. BlS of independent examiner's slatement My eXainatIon was carried out in ac¢(InJance wilh the General Directions given by the Ch£iriiy Comrnisqion. An cMInatiOn includes a review of the accouniing record% kept by the charity and d compari of the Count% pre%ented th those recoTds. It al%0 include.s consideration of any unusual iietns or di.clO.%ure% in rhe aLrounts. and seeking explanation5 from you Truste£s concerning any such tnatier.%. The procedures uftdertaken do rEoi provide 211 the evidence ihdl would be requi]Yd in an audit and c()n%eqiiently no opiniun is given a5 10 wheiher the drcounis present a Irue and fair view. and the report is limited to those maiter4 ¥ei out in the siaiemeni below. Independent ex#miner's statement In ¢()nneciion with my exaniinatii)n. no mauer has Come io my attentLOn'. lil which give% reasonable cause lo FKlieve ihai in any maierial respeci the requirement8.' to keep proper accounting records in ¢[dance with section 13U of the Art. and io prepdre coUnT5 which accord with the actouniing records and to comply wilh the accounting reqllireTrKnts of ihe Aci have noi been met: or liil lo which, in my opinion. atiention should be drawTJ in order io en4Lble a proper under5Lqnding of the accounts 10 be reached. F Wilkinson FCCA The Iliirker Pdrtner%hip Chanered Aceouniani% 44 Kirkgaie Ripon North York%hire HG4 IPB 5 July ?024
The Jon#s Trust Statement of financial activities For th¢ year ended 30 Sep¢ember 2023 Unrestrficted Restricted funds runds 2023 Total 2022 Total Notes Income and endowments from: Donations and legacies ChariL2ble aciivities Other trading aciiviiies Inve%imeni income Other inLotne 85.-523 170,6()O 9,570 95,093 170.( 105,153 183,686 24 182 ,159 8,650 1,159 8.650 Total income 265,998 9.570 275.568 289,114 Expenditure on: Purchases Staff cost E51abli¥hmeni COSLS Moior and travelling expenses Accounian¢y fee L£gdl And profe8siooal fee5 Communicaiions and IT Other office expenses Interest payable (t[ siinilar charges Depreciataon and impalmnI 5,603 131,378 102.879 4.312 4,101 2,297 1.876 15.148 5.603 131.778 107.879 4.312 4,IOR 2.297 1,876 15,148 4,735 32,423 4,845 123,674 l(K),250 4,154 2,808 8.6U8 3.(K)7 20,130 4.115 35,023 16,2( 16,159 Total expenses 288.593 21.159 309,752 306.674 Net IDcomeJlexpenditure) for the year 122.5951 111.589) 134,1841 117.5601 ToTal funds brought forward 308.919 219.771 528.690 546.250 Total funds carried forward 286.324 208,182 494.506 528,6 The notes on pages 8 10 13 fom an iniegrnl part of the%e financial statements.
The Jonas Trust Balance sheet as at 30 September 2023 2023 2022 Notes FSxed assets Tangible asseib 392,469 421.892 Current a&sets Stock4 Debior5 C&%h at bank and in hand 375 185 203.428 10 176 192.360 192,667 Creditors: #mounts falling due within one year Net curTent assets 2U3.988 165.9741 102.557} 126.693 141,431 Total assets less current 519,162 Creditors: amounts falling due after more than one year Net assets 563,323 12 124.6561 134,6331 494,506 528.690 Funds Restricied 1fteon fijnds Unre%tri¢ted income funds 13 208,182 286.324 219.771 308.919 Total funds 494.506 528.6(Al The financial siaiement% were approved by the Truse$ on 5 July 2024 and signed on lis behalf by Ian Coombs Chairtnan of the Bo#Td of Trnst The notes on page4 8 to 13 form an integral part of Ihese financial 5tatement5.
The Jonas Trust Notes to financial statements for the year ended 30 September 2023 General informatlon rhe chaTity is an uninLvrporated charity, iegi%tered in England and Wales. The addre%8 of the registered office is The Jonas Centre, Redmire. Leyburn, Nonh YoTkshire DL8 4EW. Aceounting policies The principdl accounting wJlicie% are summarised below. The accounting w)licies have been applied consi8tently rhroughout the year aftd ihe preceding year. 1.1. Basi5 of accounting The financial %iaiernenLS are prepared under the historic cosi convention, and in accordance with Accounting and Rep)ning by Chariiies.. Sidietntni of RecomTnended Practi¢e appljedble to chdrities preparing their accaunis in accordance with the Fin4incial Reporting Standard applicable in the UK and Republt¢ of Ireland IFRS 102} leffeLtive l January 211191 and the Charities Aci 2011. The financial staiernenLs are prepared in sorling, which is the functional curren¢y of the entity. 1.2. Income and endowments All incoming resuurce% iftcluded in the statement of fJnan¢ial activitie5 when Ihe charity i.s entitled 10 the income and the amouni can be quantified th re&sonable accuracy. The following 5pecifJc policies are applied io particular ¢ate8ories orinc0'. Voluntary income Is received by way of ts. donaiion5 and gifts and is included itl full in the stdteTneni of finiincial activitie% when receivable. Granis where entitlement 1% noi conditiunal on Ihe delivery of a 8pecifi¢ perfoman¢e by the charity, are iecogtlised when the charity be¢omes unconditionally entitled to the grani. Donated service% and faciliiie% are included ai the vdlue to the charity where this can be quantifled. The value of services PTovided by volunteers has not been included. GifL% donated for resale are included incotnin8 rewurces Wlihin activities for geneiaiing futmts when they are sold. Income from the charity sknp is included in the y&qr in whi¢h it is receivable. Income from inve¥tmellis is included in ihe yegs in which it is receivable. 1.3. Expenditure Expenditure is re¢ognised on atl accrual basib as a liability is incurred. Expendiiure in¢ludes any VAT which ¢annot be fully recovered, and is reported as part of the expenditure to which it laS. 1.4. Tangible fixed a55ets and depreciation Tangible fixed assets are stated at Cost less aecujnulaied depreciaiion. Depre¢iation is provided ai raies calculated to write off the cost le.%4 r¢.sidual value of each iL%%et over its expecied useful life. as followts.. Land and building Ftxtllre.%, fitting5 & equipment Motor vehicle% Siraighi line ower 25 years 20% reducin8 balance 25% reducing balance
The Jonas Trust Notes to financial statements for the year ended 30 September 2023 1.5. Legsing Asser.8 obi<iined under hire purchase contracL% and fjtwice lease% are capiiali.%ed as iangible assets and depreciated over the %honer of Ihe lease tenn and their useful Ilves. Obligarion% under %u¢h agreements are included in creditors net of the finance charge iillocated to future periods. The finance ele¥nent of the rental payment is charged lo the profit and loss account .w as to produce constIlli Penj]C rate of charge on ihe nei obligation% gutslanding in ea¢h period. 1.6. Stock Stock is valued at the lower of cost and net realisable value. 1.7. Defined contribution pension schemes The pension costs charged in the financi %tatements represeni the contribution payable by rhe charity during the year. Donations and legades Unrestricted Restrlcted runds nds" 2023 Total 2022 Total Donations 85,523 9.571) 95.093 105.153 85.523 9,570 95.(N3 10.5,153 Charitable activities Unrestricted funds 21)23 Tothl 2022 Totsl Residency incon 170.fi66 170,666 183.686 170.666 170,666 183,686 Other trading activities 21111 Totsl 2(122 Totsl Sh¢)p income 24 24
The Jonas Trust Notes to financial ststements for the year ended 30 September 2023 Investment income UDrestricted funds 2023 TotAI 2022 Total Bank interest receivable 1,159 ,159 182 ,159 182 Other income Unrestricted fund$ 21123 Total 2022 Tvtal Sllndry income 8.650 8.650 69 8,650 8,65 69 Employeos Employment eosts 2023 2022 Wdges and saldties Sid[ secllriiy costs Pen%ion co%i% 126.(kn9 3,407 1,902 110.9(Y) 3.774 8.991 131.378 123,674 Number of employees The average mvnthly number% ()f eTnployees (including the tTUSteesl during the year, c&l¢ulated on the basi5 of full lime equivalenis, was as follows.. 2023 Number 2022 Number Trustees Principal Officer Adminisirdiion and oiher 12 10 Jo
The Jonas Trnst Notes to financial statements for the year ended 30 September 2023 Pension Costs The charity operates a defined contribution pension herne in respect of the principal olYi¢er. The scheme and ils assets dre held by independertl manageTS. The pen%ion charge represei]t% coniTibution% due from the charity and was as follL)WS'. 2023 2022 Pension eharge 1.902 8,991 Land and Ftxtures buildinRs fittin8s and frtthold equipment Tangible fixed 9&gets Motor vehicl£s Totsl C05t Ai l October 2022 Additions tA5,093 131.788 4.300 781.181 At_3() September 2023 648,(Y)3 131,788 4.31M) 784,181 Depreciation Ar l O¢iviKr 2022 Charge for the ye AI 30 SepteTnber 2023 287.033 19.573 68,976 12,595 3,280 255 359,289 3U6,6Q6 81,571 3.535 391,712 Net book values AI.IU Sepietnber 2023 341,487 50,217 765 3Y2.469 AI 30 September 2022 358.060 62,812 1.020 421,892 10. Debtors 2023 2022 Income lax r0Verable 176 185 Ai
The Jonas Trust Notes to financial statements for the year ended 30 September 2023 Creditors: amounts falling due withln one year 20 2022 Bank loan 11.2(K) 20.2 11,200 25.8(MJ 47 8.528 16,982 Trade ¢iedilors Oihei Idxes and %la1 curiiy Accrual% arKI deferred incon 8,344 26.230 65,974 62,557 12. Creditors: amounts falling due after more than one year 2023 2022 Covid-19 Bounce-back loan 24.656 34.633 13. Analysis of net assets between funds Unrestricted Resirlcted runds funds Total funds Fund balances ar 30 Septefflber 2023 &% represenied by.. Tangible fixed &%15 Current asbet5' Curreni liiibililie Long-iemi liabiliiies 205,052 171.902 (65,9741 124,6561 187,417 20,765 192,667 165,9741 124,6561 286,324 208,182 494,5a6 14. Unrestricted funds At l October 2022 Al Incomlng Outgoing 30 September Tesources resources 2U23 Uoresiricied Flltld 308.919 265,998 1288.5931 280,324 Purposes of unrestricted funds The unre5tricied fund represents tho%e fund5 W"ch the Tnjstees fre£ lo use in accordance with the charitable objeciives. 12
The Jonas Trust Notes to financial slatements for the year ended 30 September 2023 15. Restrieted funds At At l Oetober IDcom2Dg Outgo5ng 30 Septemlyer 2022 resources resource5 2023 Vision 21 Screwfix 219,771 4,570 (16.1591 15.0(K)I 208,182 219,771 9.570 121.1591 208,182 Puryoses of restricted funds Vision 21 furKls gre used to improwe the fa¢ililies of the charity. £187,417 relate.s io the NB V of fixed assets purchAsed the fun¢ts. Funds towards materials for two new cabin deckir)gs. 16. Related party transaetions Mr J Hen%on. who w28 a Trusiee of the charity in previous Y$, ha5 made an unured. inieTesi free with no fixed repaymeni tems io the chlty. The balance outstanding in respect of thi8 loan and included in current liabilities ai 30 September 2023 was £10.2(M)12022 '. £15,81) 13