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2021-03-31-accounts

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REGISTERED COMPANY NUMBER: 03205487 (England and Wales) REGISTERED CHARITY NUMBER: 1056330

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Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2021

for

Joint Activities and Motor Education Service (JAMES

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Joint Activities and Motor Education Service (JAMES)

Contents of the Financial Statements for the year ended 31 March 2021

Page
Chairman's Report 1
Report ofthe Trustees 2 to 8
Independent Examiner's Report 9
Statement ofFinancial Activities 10
Balance Sheet 11 to 12
Cash Flow Statement , 13
Notes to the Cash Flow Statement 14
NotestotheFinancialStatements 1S to 25

Joint Activities and Motor Education Service (JAMES)

Chairman's Report for the year ended 31 March 2021

The year has been dominated by the Covid pandemic which has had a major impact on all our staff, programmes, young people and families. However, we have continued to operate effectively throughout the year, amending our delivery methods to comply with Government guidance, and utilising staff to support the community through the preparation and delivery of food parcels. JAMES staff have been ever present at our Frizinghall HQ to support vulnerable students and they have prepared learning resources for those students who were able to continue their education at home. This has been a remarkable effort by our team who were unable to access the support available to mainstream schools due to our independent status.

JAMES key workers have also continued to deliver their respective programmes, meeting, and have often exceeding their targets. Our Families First and Stronger Families workers have excelled in challenging circumstances, and_ their success has been recognised with additional funding for next year. As a result of the pandemic, new opportunities have arisen to support young people and families in need. One example is the ‘See Hear Respond’ programme, managed by Barnados. JAMES was a key partner, delivering a local programme to support young people most impacted by the pandemic. This national project was put together quickly to respond to critical need and JAMES was commended for meeting all of their key performance indicators.

Bradford has suffered disproportionately from Covid and there has been a widening of the achievement gap impacting upon our most vulnerable residents. There is much work to be done to support our young people and their families, many of whom have long lasting mental health issues as a result of isolation caused by the virus. The Trustees have subsequently updated our charitable objectives to reflect the current and future direction of JAMES, with a local focus on all our young people and families in need of support.

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Financially, it has been another challenging year. Ongoing austerity and Covid have combined to squeeze funding opportunities. However, the rate relief offered by Bradford Council has helped and we have been successful in acquiring grants from a variety of sources to maintain similar levels of funding. Next year will doubtless be equally challenging, as the impact of Government and local spending during the pandemic will be felt.

Finally, the Trustees owe a massive debt of gratitude to our management team and all our staff for their hard work and sacrifice over the past year. The flexibility and resilience of the Team has been truly outstanding. On a personal note, I would like to thank my colleagues on the Board who give up their time freely to support this excellent charity.

Paul A Robinson (Chair)

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

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Report of the Trustees for the year ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

After a review of our Memorandum and Articles this year in line with the evolution of our services and the needs of our young people and families, in January 2021 JAMES amended their objects with the Charity Commission to read:

a) to advance the education and vocational training of young people who need additional support, or are disengaged from mainstream provision. To support them through individualised learning packages, raising attainment and achievement. Primarily supporting young people resident in Bradford District.

b) to assist young people especially, but not exclusively, through recreational, educational and other leisure time activities to develop their physical, mental and spiritual capacities so that they grow to full maturity as individuals and take a useful and responsible place in the community

c) to support families, working to address their specific needs; enabling them to become more resilient, leading to sustainable improved outcomes.

d) to enable those with lived experience to be at the heart of JAMES, through opportunities including; staff roles, volunteering, traineeships and work experience.

The Management Committee confirm that they have referred to the guidance contained in the Charities Commission's general guidance on the public benefit when reviewing the Charity's aims and objectives and in planning future activities and setting the grant making policy for the year.

Methods

To achieve these objectives JAMES offers the following services;

. The charity has worked with young people, whose circumstances or way of life puts them at risk of coming into conflict with the Criminal Justice System or has already done so, especially but not exclusively, through recreational, educational and other leisure time activities.

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

Report of the Trustees for the year ended 31 March 2021

OBJECTIVES AND ACTIVITIES

Significant activities

801 participants engaged with JAMES this year, where almost 60% identified as female, with ages spanning from 0-65 years. Our service users reflect the diversity of our district, where this year almost 74% identified as white British, and around 9% engaged through an informal or self-referral route. This is a significant reduction on the self-referral rates of previous years reflecting JAMES continued operation throughout the pandemic; our restriction of open-access sessions and the use of our services by other agencies who curtailed delivery during Covid.

The last year has been subsumed by the pandemic, where the virus had an impact on all elements of JAMES; our staff, our programmes and young people, families and communities. JAMES has been extremely proud of our efforts this year, which has been unprecedented on so many levels. JAMES has continued to operate throughout the pandemic, including the delivery of face-to-face critical services such as, emergency family removal due to domestic violence, food parcels drop off and safeguarding checks. ,

JAMES services have adapted to the local and national guidelines, where we have supported a wide range of messages with our service users and communities including; symptom identification, isolation rules, clarifying guidelines, social distancing rules, face covering and travel. In addition JAMES has pursued a positive vaccination message where we have supported our front-line-staff to have access to their vaccination at the earliest opportunity. Our staff have also supported wider positive vaccination messages; where one of our Keyworkers told her story as a Muslim women, to help support wider take up among our diverse communities.

JAMES continued to operate across a range of strategic spheres despite the influence of the pandemic, where we were feeding back critical safeguarding concerns as few services continued to operate face-to-face.

Throughout the ongoing Covid pandemic JAMES understands the different impacts on different individuals and the personal pressures that is faced by staff and service users alike. JAMES has undertaken a full spectrum of risk-assessments related to Covid-19 including the impact on mental health. We understood and supported the individual barriers and challenges faced enabling a flexible delivery where possible.

The pandemic has further impacted on our most vulnerable including; widening the achievement gap between those most and least disadvantaged, adding further pressure to those with mental health concerns, disproportionate impact on BAME communities, increased isolation and overseen hidden harm resulting from fewer face-to-face services in the last year.

Staff SWOT 2020

See, Hear, Respond

Barnardos created a national programme response to the pandemic, targeting those young people most impacted. JAMES was one of the local delivery partners where we ran a highly successful programme. "See Hear Respond as shown by the independent evaluation was determined to be a highly successful programme, mobilised at pace and delivered within unprecedented sector conditions, that involved over 80 voluntary sector community partners. In the 10 months it was operational See Hear Respond supported over 100,000 children and their families and was ascertained to have made a positive change in 88% of thuse families lives" (Barnardos, JAMES Reference 2021).

Throughout the engagement as a delivery partner in See Hear Respond, James: - met all of the key performance indicators;

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

Report of the Trustees for the year ended 31 March 2021

OBJECTIVES AND ACTIVITIES

JAMES delivered a range of other successful covid related programmes this year including; the Winter Food programme, the Holiday Activities Fund, support from BMDC, Sport England, West Yorkshire and Harrogate Health and Care Partnership, Martin Lewis, Morrisons and the West Yorkshire PCC.

Volunteers , Despite the pandemic, JAMES has continued to benefit from the input and efforts of our volunteers. Though the range of volunteering opportunities has reduced this year, we continue to be truly grateful and humbled by the contribution of our volunteers. We would like to again thank them all for their contribution, without which JAMES would not have been able to support so many throughout this last 12 months.

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

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Report of the Trustees for the year ended 31 March 2021

STRATEGIC REPORT

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Achievement and performance Charitable activities

JAMES has continued to pursue a diverse portfolio of programmes this year, where we have been extremely proud of the effort and hard work of all JAMES staff as frontline workers. Some of our highlighted programme this year include:

Alternative Education

Due to the vulnerability of our young people, JAMES linked all our young people to a keyworker within our school; who undertook contact, welfare checks, work progress and visual safeguarding visits for young people throughout the pandemic. We undertook a mixed model this year of home learning and then where possible an increased emphasis on supporting young people to come into learn. We worked closely with families and care settings to support young people to engage with their learning, despite many challenges. We know that our young people experience a range of barriers is ‘normal’ times and the pandemic has caused further disruption for many leading to a widening gap in their achievement. Yet for some students the initial lockdown in 2020 gave them the time at home to focus on some of their qualifications. Covid has certainly had a negative impact, despite the hard work from all the school staff, on the attainment of our young people, where we perceive there to remain an ongoing impact in the next 12 months.

Families First

JAMES have been part of the successful Families First partnership who have won the recommissioning of this programme. JAMES remains a top performer in our achievement of payments-by-results for our families, which we have continued to deliver throughout the pandemic. Keyworkers have offered critical support for their families including; mental health needs, debt support, re-homing due to domestic violence, self-harm and food poverty. "({Keyworker] helped in every area possible, she was amazing. So sad she had to leave us, 6 months certainly wasn't long enough" (Mum, 2020). ; "Brilliant, very understanding added humour which [young person] likes. Impressed that he got [young person] to engage (which is not like her) he got her to talk about certain things." (parent 2020).

Stronger Families

Our Keyworkers have continued support families towards and into work, along with a wide range of holistic support where often they have been the only lifeline for a family.

"Hi how can I write something about my Stronger Families key worker I had ...she was absolutely fantastic with me and my children. She's an absolute credit to the Keighley team, she got me through the most difficult times of my life." (Parent, March 2021). ; "They helped with everything, [Keyworker] cared and was like a friend and gave me courage to face my demons” (Parent, Feb, 2021). "the programme has been brilliant I have made positive progress in-every aspect of my life" (Parent, Feb 2021) "...] just want to thank you for being that different voice to talk to during this unprecedented time. I feel ready to take on the world, starting with my home. I am still applying for work when I can and you have helped give me the confidence to do that." (Parent, Nov 2020). "At the beginning I was unemployed and feeling really low and helpless and now I'm employed and feel like a strong independent women!" (Parent, Sept 2020).

Marine

Our Marine programme has continued to operate this year, where a focus is supporting those young people from years 7 and 8, or those with social and emotional needs. The pandemic has impacted on the breadth of our delivery, where the canal was closed to navigation for a significant proportion of the year.

Trusted Relationships

JAMES continues to provide critical 1-2-1 support for young people at risk and vulnerable to exploitation; where we have seen a significant rise in online concerns. The partnership programme has confirmed continued funding in the forthcoming year.

Domestic Abuse

Supporting families impacted by domestic abuse, meeting individualised needs. Domestic abuse has become an even greater concern during the pandemic and JAMES has supported families to address their own concerns, including taking steps taking steps to talking to the police and engaging with other domestic violence services.

Violence Reduction

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

Report of the Trustees for the year ended 31 March 2021

A programme supporting young people at-risk of, or impacted by violence; engaging and inspiring them through motor vehicles. The programme enabled positive outcomes for those young people on the programme but will enable the resources to support many more vulnerable young people in years to come.

Relationship Sex Education

JAMES has been extremely proud to be part of the Step 2 led partnership, including Hale, who are now successfully delivering an RSE programme; helping schools fulfil their new obligations to deliver RSE in the district. Our relationships with numerous schools and the success of and our knowledge of Ofsted requirements enables us, with our RSE partners to support young people in schools to have quality RSE programmes; critical in navigating a transition to adulthood in the 2 Ist century.

Financial review

Financial position

JAMES continues to weather the ongoing austerity, where local authority, regional and national commissioners are continuing to squeeze the funding available. However during the year JAMES has managed to acquire grants from other sources and as a result has only resulted in sightly decreased funding levels.

Principal funding sources . The last 12 months has been a very unusual year in relation to funding; the ratios of our revenue from local, regional and national sources remains relatively stable; 63% local, 25% regional and 8.5% national. Yet JAMES ability to apply for resources was limited by a range of factors, including; staffing capacity working on the front line, covid-risk management, limiting bubbles and social contacts, short-term programmes and staff fatigue.

Despite the pandemic JAMES continues to pursue our long-term goals of:

1) developing an MOT centre on site; providing progression pathways and creating sustained revenue. 2) moving to purchasea site; building capital and reducing costs over the longer-term.

Reserves policy

Due to our robust financial management over the years JAMES remains in a strong reserve position and is able to support strategic short-term deficits where necessary.

The Trustees maintain a policy of retaining 6 to 9 months’ operational costs as unrestricted reserves. Unrestricted reserves are currently in excess of this policy but in the current economic climate and the uncertainty of funding, the Trustees believe that no steps should be taken to reduce the current excess. The Trustees review this policy annually.

Financial Review

The current situation with funding is that levels have decreased to £874,575 (2020: £900,762). Funding levels are expected to fall in the next financial year due to continued falls in government and local council spending. Consequently JAMES has tried to keep a tight reign of its spending. The Accounts show that reserves have decreased to £653,105 (2020: £676,953).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The organisation is a charitable company limited by guarantee, incorporated on 30 May 1996 and registered as a charity on 24 June 1996. The company has established under a Memorandum of Association which cstablislied the objects and powers of the charitable company and is governed under its Articles of Association.

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

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Report of the Trustees for the year ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting. All committee retire and, being eligible, offer themselves for re-election.

Due to the nature of the project much of the charity's work inevitably focuses upon young people. The Management Committee seeks to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body.

The more traditional business skills are well represented on the Management Committee. JAMES will be seeking to increase its Committee membership from those members of the community where they have identified skills in Youth Work, Education, Business or Finance.

Induction and training of new trustees

JAMES has a policy of recruiting committee members where they are qualified in youth provision, business or financial skills. New committee members are provided with a full range of documentation and provided with an induction to the work of the project.

Organisational structure

JAMES has a Management Committee who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the Committee has eight members from a variety of professional backgrounds relevant to the work of the charity.

A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Management team. The Management team are responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. The Operations Managers have responsibility for the day to day operational management of the Centres, individual supervision of the staff team and also ensuring that the team continue to develop their skills and working practices in line with good practice.

Key management remuneration

The trustees consider the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees give of their time freely and no trustee received remuneration in the year. Details of key management personnel benefits are disclosed in note 9.

The pay of the senior management team is reviewed annually and normally increased in accordance with average earnings. :

Risk management

The Management Committee have a policy to continually review risks to the project. These are mainly of a financial nature due to the instability of funding sources which are directly linked to local and national government policy which can change without warning. We shall continue to reduce risk to funding by seeking as wide a range as possible of funding organisations to offset the risk to income by changes in policy. We continue to maintain high safety standards through on-going training and risk assessment. We maintain appropriate levels of insurance where this is available.

JAMES has updated all risk documents this year in light of the pandemic. JAMES has adapted processes in line with changes in guidelines; for example the introduction of face-coverings or testing within our education setting. JAMES will continue to adapt to the changing situation and have been proud in our ability to keep staff, young people and families safe as we had no identified cases of internal JAMES covid transition this year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 03205487 (England and Wales)

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

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Report of the Trustees for the year ended 31 March 2021

Registered Charity number 1056330

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Registered office Highfield Garage Frizinghall Road Frizinghall Bradford West Yorkshire , BD9 4JB Trustees P A Robinson D Hanson JP C Barker (resigned 18.6.21) J Parker JP Mrs R Seton JP Mrs G M Arnold JP P Burrell JP (resigned 9.9.20) Mrs T Ratnik MD Saville , Company Secretary Ms S Kelly

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Independent Examiner Andrew Day , ACA Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue ; Keighley West Yorkshire BD21 4BZ Bankers Barclays Bank PLC 10 Market Street. Bradford : West Yorkshire BD1 INR °

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Senior Management Team Miss A Shepherd Development Manager Mr K Metcalfe BEM = Operations Manager Miss M Lakes Operations Manager Ms S Kelly Administration Manager

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on AWOL ROR cence and signed on the board's behalf by: , KOey MsS Kelly - Secretary

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Independent Examiner's Report to the Trustees of Joint Activities and Motor Education : Service (JAMES)

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Independent examiner's report to the trustees of Joint Activities and Motor Education Service (JAMES) (‘the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

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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 the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ACA which is one of the listed bodies.

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 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

  2. 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.

\nalos'S

Andrew Day ACA

Walkers Accountants Limited Aireside House . Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire . BD2)1 4BZ < Date: ye Ocheees 2024

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Joint Activities and Motor Education Service (JAMES)

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2021

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|~|313.21Total|31.3.20Total|;| |funds|fund|funds|funds| |Notes|£|£|£|£| |INCOME|AND|ENDOWMENTS FROM| |Donations|and|legacies|2|13|-|13|683| |Charitable|activities|4| |Grants|for|running programmes|"|353,217|486,420|839,637|846,704| |Other|income|12,778|-|12,778|26,261| |Investment|income|3|435|-|435|2,204| |‘Other|income|.|26,712|-|26,712|24,909| |Total|393,155|486,420|879,575|900,761| ||| |EXPENDITURE|ON| |Charitable|activities|5| |Programme|costs|285,997|447,283|733,280|703,432| |Premises|costs|101,275|15,395|116,670|121,024| |Administrative|expenses|40,009|11,463|$1,472|54,300| |Light|and|heat|-|-|-|(1)| |Total|427,281|474,141|901,422|878,755| |NET INCOME/(EXPENDITURE)|(34,126)|12,279|(21,847)|22,006| |RECONCILIATION|OF|FUNDS| |Total|funds|brought|forward|667,483|9,470|676,953|654,948| |TOTAL|FUNDS|CARRIED FORWARD|633,357|21,749|655,106|676,954|

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The notes form part of these financial statements

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Balance|Sheet| |31|March|2021| |;|31.3.21|31.3.20| ||Unrestricted|Restricted|Total|Total| |funds|fund|funds|funds| |Notes|£|£|£|£| |FIXED|ASSETS| |Tangible|assets|.|10|77,511|-|77,511|71,732| |CURRENT ASSETS| |Debtors|11|132,064|-|132,064|100,100| |Cash|at|bank and|in|hand|449,021|21,749|470,770|541,561| |581,085|21,749|602,834|641,661| |||| |CREDITORS| |Amounts|falling|due|within|one|year|12|(25,239)|-|(25,239)|(36,439)| |NET CURRENT|ASSETS|555,846|21,749|$77,595|605,222| |TOTAL|ASSETS|LESS|CURRENT| |LIABILITIES|633,357|21,749|655,106|676,954| |NET|ASSETS|__-|633,357|21,749|655,106|676,954| |FUNDS|14| |Unrestricted|funds:| |General Fund|513,357|$47,484| |Building|and|Repairs|Fund|95,000|80,000| |Capital|Project Fund|25,000|40,000| |633,357|667,484| |Restricted|funds:| |General|Funds|21,749|9,470| |TOTAL FUNDS|655,106|676,954|

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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

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Joint Activities and Motor Education Service (JAMES) (Registered number: 03205487)

Balance Sheet - continued 31 March 2021

P A Robinson - Trustee

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The notes form part of these financial statements

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Joint Activities and Motor Education Service (JAMES)

Cash Flow Statement for the year ended 31 March 2021

31.3.21 31.3.20
Notes £ £
Cash flows from operating activities
Cash generated from operations ] (50,098) 14,799
Net cash (used in)/provided by operating activities (50,098) 14,799
Cash flows from investing activities
Purchase oftangible fixed assets . (21,128) (6,934)
Interest received 435 2,204
Net cash used in investing activities (20,693) (4,730)
Change in cash and cash equivalents in
the reporting period ; (70,791) 10,069
Cash and cash equivalents at the
beginning ofthe reporting period 541,561 531,492
Cash and cash equivalents at the end of
thereportingperiod 470,770 , 541,561

The notes form part of these financial statements

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Joint Activities and Motor Education Service (JAMES)

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Notes to the Cash Flow Statement

for the year ended 31 March 2021

1. RECONCILIATION OFNET (EXPENDITURE)/INCOMETONET NETCASH FLOWFROM NETCASH FLOWFROM
OPERATING ACTIVITIES .
31.3.21 31.3.20
£ £
Net (expenditure)/income for the reporting period (as per the
Statement ofFinancial Activities) (21,847) 22,006
Adjustments for:
Depreciation charges 15,349 13,998
Interest received (435) (2,204)
Decrease in stocks - 2,831
Increase in debtors (31,965) (13,327)
Decrease in creditors , (11,200) (8,505)
Netcash(usedin)/providedbyoperations (50,098) 14,799

ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.20 Cash flow At 31.3.21
£ £ £
Net cash
Cash atbank and in hand 541,561 (70,791) 470,770
$41,561 (70,791) 470,770
Total 541,561 (70,791) 470,770

The notes form part of these financial statements

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Joint Activities and Motor Education Service(JAMES) .

Notes to the Financial Statements for the year ended 31 March 2021 .

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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Preparation of accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern despite the uncertain outlook of funding to the Charity sector by local and national government.

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Income resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that the resources will not be received and the monetary value of incoming resources can be measured with sufficient reliability.

Where there are terms or conditions attached to incoming resources, particular grants, then these terms and conditions must be met before income is recognised as the entitlement conditions will not be satisfied until that point. Where terms and conditions have not been met or uncertainty exists as whether they can be met then relevant income is not recognised in the year but deferred and shown in the balance sheet as deferred income.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under that headings that aggregate all costs related to each category expense shown in the Statement of Financial Activities. Expenditure is . recognised when following Criterias are met:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Allocation of support costs

Support costs are those costs that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the trust's programmes and activities Governance costs comprise the costs of running the charity, including accountancy and legal advice for the trustees and all other costs of complying why constitutional and _ statutory requirements.

The analysis of support costs and basis of apportionment applied is show in note 6.

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Charitable activities

Cost of charitable activities comprise all costs incurred in the pursuit of the charitable objectives of the charity.These costs where not wholly attributable, are apportioned between the categories of charitable expenditure in additions to direct costs. The total cost of each category of charitable expenditure include an apportionment of support costs as shown in note 5.

Tangible fixed assets , Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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Joint Activities and Motor Education . Service (JAMES)

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Notes to the Financial Statements - continued : for the year ended 31 March 2021

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  1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Improvements to property - 10% on cost Workshop - 25% on reducing balance Barges - 5% on cost Motor vehicles - 25% on reducing balance Computer equipment - 25% on reducing balance

All tangible fixed assets are at cost less accumulated depreciation. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Assets held under finance lease are depreciated in the same manner as owned assets.

Renewals, repairs and maintenance are charged to profit and loss during the period in which they are incurred.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using a mixture of methods. The depreciation bases are as detailed above.

The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are credited or charged to the income statement. ;

Impairment of fixed assets

At each balance sheet date, the Charity reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indications exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Charity estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less that its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Where an impairment loss subsequently reserves, the carrying amount of the asset is increased to the revised estimate of its recoverable amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in the prior years. A reversal of an impairment loss is recognised as income immediately.

Taxation

The charity is exempt from corporation tax on its charitable activities.

;

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2021

  1. ACCOUNTING POLICIES- continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income is recognised where there is a right to receive the amount.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a post event that will probably result in the transfer of the funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing any trade discounts.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

  1. DONATIONS AND LEGACIES

----- Start of picture text -----
|||||| |---|---|---|---|---| |31.3.21|31.3.20| |£|£| |Donations|13|683| |INVESTMENT|INCOME| |31.3.2]|31.3.20| |£|£| |Deposit|account|interest|435|2,204|

----- End of picture text -----

All the charity's investment income of arises from money held in an interest bearing deposit account.

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Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2021

4. INCOME FROM CHARITABLE ACTIVITIES

31.3.21 31.3.20
Activity £ £
Grants Grants forrunning programmes 839,637 846,704
Other income Other income 12,778 26,261
852,415 872,965
5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
£. £ £
Programme costs 640,932 92,348 733,280
Premises costs 110,168 6,502 116,670
Administrative expenses 44,262 7,210 $1,472
795,362 106,060 901,422
6. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Programme costs 92,348 - 92,348
Premises costs 6,502 - 6,502
Administrative expenses 1,570 5,640 7,210
100,420 5,640 106,060

The charity identifies its support and governance costs, it then apportions these costs between the three main charitable expenditure costs areas

The basis of allocation used are as follows:

Management costs are based on floor space and time and governance costs are based on direct costs.

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Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2021

.

6. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

.

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Management| |.|31.3.21|31.3.20| |Programme|Premises|Administrative|Total|Total| |costs|costs|expenses|activities|activities| |£|£|£|£|£| |Wages|80,162|-|-|80,162|$9,284| |Pensions|12,186|-|-|12,186|10,944| |Rates|and|water|-|-|4,672|-|4,672|4,991| |Insurance|-|813|-|813|857| |Light|and|heat|-|1,017|-|1,017|965| |Telephone|-|-|850|850|802| |Travelling|-|-|357|357|586| |Bank|Charges|-|-|363|363|605| |92,348|6,502|1,570|100,420|79,034| |Governance|costs| |31.3.21|313.20.| |Administrative|Total| |expenses|activities| |£|£| |Accountancy|fees|5,640|5,400| |7.|NET INCOME/(EXPENDITURE)| |Net|income/(expenditure)|is|stated|after|charging/(crediting):| |31.3.21|31.3.20| |£|£| |Depreciation|- owned|assets|15,349|13,997|

----- End of picture text -----

  1. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees’ expenses

;

There were no trustees’ expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

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Joint Activities and Motor Education Service (JAMES)

  1. STAFF COSTS

:

Notes to the Financial Statements - continued for the year ended 31 March 2021

STAFF COSTS
~ 31.3.21 31.3.20
£ £
Wages and salaries 664,679 629,551
Other pension costs 12,186 10,944
676,865 640,495
The average monthly number ofemployees during the yearwas as follows:
31.3.21 31.3.20
Activities 26 28
Support 4 3
30 31

No employees received emoluments in excess of £60,000.

The key management personnel of the charity, comprise of the trustees, the Development Manager, Operations Managers and Administrative Manager. The total employee benefits of the key management personnel of the charity were £157,441 (2020: £135,406).

  1. TANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
Improvements
to
property Workshop Barges
£ £ £
COST
At April 2020 28,277 65,153
Additions - 1,336 -
At 31 March 2021 28,277 66,489 56,500
DEPRECIATION
At 1 April 2020 21,132 56,549 16,950
Charge foryear 983 2,485 2,825
At 31 March 2021 22,115 59,034 19,775
NETBOOKVALUE
At 31 March 2021 6,162 7,455 36,725
At31March2020 7,145 8,604 39,550

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Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2021

.

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |10.|TANGIBLE|FIXED ASSETS-|continued|:| |Motor|Computer| |vehicles|equipment|Totals| |£|£|£| |COST| |At|1|April|2020|58,227|39,785|247,942| |Additions|16,458|3,334|21,128| |At|31|March|2021|74,685|43,119|269,070| |DEPRECIATION| |At|1|April|2020|55,291|26,288|176,210| |Charge|for|year|4,849|4,207|15,349| |At|31|March|2021|60,140|30,495|191,559| |NET BOOK|VALUE| |At|31|March|2021|14,545|12,624|77,511| |At|31|March|2020|2,936|13,497|71,732| |11.|DEBTORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR| |31.3.21|31.3.20| |£|£| |Trade|debtors|123,408|86,728| |Accrued|income|3,499|4,498| |Prepayments|5,157|8,874| |132,064|100,100| |12.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR| |31.3.21|31.3.20| |£|£| |Social|security|and|other|taxes|12,090|23,922| |Other|creditors|2,340|2,342| |Deferred|income|-|1,885| |Accrued|expenses|10,809|8,290| |:|25,239|36,439| |13.|LEASING|AGREEMENTS| |Minimum|lease|payments|under non-cancellable|operating|leases|fall|due|as|follows:|

----- End of picture text -----

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |31.3.21|31.3.20| |£|£| |Within|one|year|13,265|68,265| |Between|one|and|five|years|149,188|-| |In more|than|five|years|62,000|64,000| |224,453|132,265|

----- End of picture text -----

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)

.

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2021

14. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.21
£ £ £ £
Unrestricted funds
General Fund 547,483 (34,126) - 513,357
Building and Repairs Fund 80,000 - 15,000 95,000
Capital Project Fund 40,000 - (15,000) 25,000
667,483 (34,126) - 633,357
Restricted funds
General Funds 9,470 12,279 - 21,749
TOTALFUNDS 676,953 (21,847) - 655,106
Net movement in funds, included in the above are as follows:
Incoming
resources		 Resources
expended		 Movement
in funds
£ £ £
Unrestricted funds
General Fund 393,155 (427,281) (34,126)
Restricted funds
General Funds 486,420 (474,141) 12,279
TOTALFUNDS 879,575 (901,422) (21,847)
Comparatives for movement in funds
Net Transfers
movement between At
At 1.4.19 in funds funds 31.3.20
£ £ £ £
Unrestricted funds :
General Fund 404,397 35,087 108,000 547,484
Building and Repairs Fund 186,000 - (106,000) 80,000
Capital Project Fund 42,000 - (2,000) 40,000
632,397 35,087 - 667,484
Restricted funds
General Funds 22,551 (13,081) - 9,470
TOTALFUNDS ;
654,948		 22,006 - 676,954

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, >

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2021

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

----- Start of picture text -----
|||||| |---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|Fund|675,515|(640,428)|35,087| |Restricted|funds| |General|Funds|225,246|(238,327)|(13,081)| |TOTAL FUNDS|900,761|(878,755)|22,006|

----- End of picture text -----

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, t

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2021

14. MOVEMENT IN FUNDS- continued

Analysis of funds

Name of Fund General Unrestricted Fund:

Description, nature and purpose of the fund General Unrestricted Funds are for the charitable objectives of the charity.

Designated Funds:

(a) Designated Building and Repairs Fund for the continued , refurbishment of the Keighley Tramshed premises. (b) Designated Capital Fund towards the purchase of a new minibus. (c) Capital Project Fund for building work at the Frizinghall.

Restricted Funds:

Restricted Funds can only be used for specific purposes within the objects of the charity. Restrictions arise when specified by the donor. Restricted donor during the year are:

Families First - To deliver a programme, to provide critical support to families including mental health needs, debt support, re-housing due to domestic violence, self-harm and food poverty.

Positive Futures (Keighley) - To provide support for at risk young people within the Keighley area, including partnership projects and delivering evening and holiday periods.

Stronger Families - To deliver a programme to break down a range of barriers that can impact on social inclusion and provide opportunities to move into employment.

ES (Keighley Women's & Girls Empowerment) - To provide support for women and girls in the Keighley area, in providing a range of services including a child to parent violence awareness programme.

British and Foreign Schools Society - To provide financial support ‘towards the cost of employing experienced teachers.

Youth crime - To provide support for at risk young people within the Keighley area, making the young aware of the impact of crime within the family and local community.

Relationship Sex Education (RSE) - To help schools fulfil their new obligations to deliver RSE in the district.

See, Hear, Respond - To provide support to those young people most impacted by the Covid pandemic.

Sport England - To provide circus skills, yoga, promotional video and : fun fitness sessions to the local community.

Trusted Relationship - To provide critical one to one support for young people at risk and venerable to exploitation.

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Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2021

15. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The total contributions to the company's scheme was £12,186 (2020: £10,944). Contributions outstanding at the balance sheet date were £2,340 (2020: £2,342).

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

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