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2023-03-31-accounts

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

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

Joint Activities and Motor Education Service (JAMES)

Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ

Joint Activities and Motor Education Service (JAMES)

Contents of the Financial Statements for the year ended 31 March 2023

Page
Chairman's Report
1
Report of the Trustees
2		 to 7
Independent Examiner's Report
8
Statement of Financial Activities
9
Balance Sheet
10		 to 11
Cash Flow Statement
12
Notes to the Cash Flow Statement
13
Notes to the Financial Statements
14		 to 24
Detailed Statement of Financial Activities
25		 to 26

Joint Activities and Motor Education Service (JAMES)

Chairman's Report for the year ended 31 March 2023

I know I sound like a broken record but 2022/23 has been yet another really challenging year. As we came out of Covid restrictions, hopes were high that we would be in a strong position to help young people and families affected by the pandemic. However, funding opportunities were limited, and the cost-of-living crisis has had a major impact on our organisation's expenses, particularly in terms of energy, fuel and rent. The Bradford Clean Air Zone also necessitated the purchase of a new, compliant, minibus which added to our costs. Many other organisations were facing a similar dilemma which both pushed up the price and limited the availability of these minibuses. My congratulations go out to Kevin for his skills at securing a new bus at a competitive rate.

Despite these financial pressures we have been able to retain and recruit a team of high-quality individuals who value the work that JAMES undertakes in supporting our client group. Unfortunately, our head teacher decided to make a career change at the start of the academic year, and we wish her well in that regard. We made the difficult decision not to replace her, utilising the skills and abilities of our existing staff, and I want to express my thanks to the team who stepped up to deliver a high quality of education to our learners. Performance by all our staff, in terms of quality of delivery, and meeting or exceeding the standards and targets set out has been of the highest calibre in all our projects this year and the feedback from our young people and families recognises this achievement.

One major success this year has been our bid for funding to renovate the Keighley Tramshed, where we have delivered a wide range of projects for many years, and which is in severe need of a new roof and major internal works. Once completed, this will enable us to increase the projects that we deliver from Keighley to the benefit of the local community.

Thank you to all our wonderful managers and staff for helping us to get through 2022/23. I look forward to the time when I can start my report without using the phrase 'another challenging year'. Finally, I would like to welcome our newest Trustee, Sue Jones, to the Board and to thank Paul Seton for his time and for advising the Board on financial decision making.

............................................... Paul A Robinson (Chair)

Page 1

Joint Activities and Motor Education Service (JAMES)

Report of the Trustees for the year ended 31 March 2023

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 2023. 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

As per our Memorandum and Articles our objectives are:

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.

Page 2

Joint Activities and Motor Education Service (JAMES)

Report of the Trustees for the year ended 31 March 2023

OBJECTIVES AND ACTIVITIES

Significant activities

This year 876 participants engaged with JAMES, where over 56% identified as female (a slight increase on the previous year), with ages ranged from 0 to 67 years. The majority being young people, where over 64% were aged 24 years and below. The trend of supporting young people and families more intensively has continued where our average contact per participant has increased. 78.76% identified as white British, reflecting the diversity of our district, including those from our, Pakistani, Somalian, Czechoslovakian, Slovakian, Syrian and African communities. There has been a slight increase in those self-referring into JAMES, yet the significant majority access JAMES through a professional referral route.

The level of needs of our young people and families has continued to rise where significant factors include the on-going cost of living crisis, mental health, poverty, housing overcrowding and insecurity, fewer services delivered locally with higher thresholds to access support, distrust of professionals, exploitation, and substance misuse. Increasingly those that engage with JAMES have multiple and complex needs across a range of family members.

The ongoing cost-of-living crisis continues to impact not only the young people and families at JAMES but our overheads and related operational costs. JAMES utility costs have significantly increased, and the Management Team and Trustees continue to consider all measures to secure JAMES sustainability in the environment of high competition for funds and increased costs.

JAMES have been successful in their COF application, which will significantly improve our Keighley Tramshed site over the next year, supporting JAMES sustainability in the longer term.

The cost-of-living pressures are biting for JAMES participants and staff alike; we know how hard it is to balance the books and we cannot thank staff enough for their continued effort and support day in, day out on the frontline with our families and young people.

We also wanted to note the change within the JAMES Management Team, as Mandy Lakes is moving on from JAMES after decades of dedication. JAMES would not be the organisation it is today without the continued efforts of Mandy; she will be truly missed, and we know she will continue to shine in her new role.

Objectives and Activities:

JAMES continued to deliver a wide range of programmes across the Bradford district, where partnership delivered programmes have again been successful, such as our Violence Reduction programme on school-mentoring in partnership with Brathay and our programme addressing violence against women and girls in collaboration with HALE and Step 2.

Volunteers

This year has seen continued support from our volunteers this year, have continued to support staff, participants, and programmes. We truly thank all our volunteers for their efforts, without which JAMES would not be able to achieve such outcomes for our young people and families.

Page 3

Joint Activities and Motor Education Service (JAMES)

Report of the Trustees for the year ended 31 March 2023

STRATEGIC REPORT Achievement and performance

Charitable activities

Charitable Activities - JAMES has continued to build on our portfolio of programmes this year, responding to the emerging needs of our young people and families. Key programmes include:

Alternative Education

The success of our education provision has led to ongoing waiting lists for this programme, where we continue to see the fall-out from the pandemic on those that are disengaged from mainstream education. A theme of further embedding functional skills within the garage environment has continued, where we have supported young people to achieve their industry recognised IMI vocational qualifications. Young people have undertaken formal qualifications, where exams have been sat both online and on paper, where for many, the qualifications at JAMES are their route into further training, education, and employment.

Families Support

This year has seen the end to the Supporting Families programme, which was successful in supporting those furthest from the job market towards and into work. Despite the end of this programme, key elements of the learning and the value of a focus on employment for families is now a theme across our other provision. JAMES overachieved on our outcomes for this project.

We are now delivering on the Achieve programme; utilising the learning and approach from the Stronger Families programme through this VCS partnership, funded by the DWP.

Both our Families First and Family Aide Worker programmes have been successful in further funding; continuing to support many, many families across the district through the keyworker approach.

Mental Health

JAMES has started a specific mental health programme this year in response to the needs we see in this area. Our programme is focused on young people and links to local provision such as social prescribers. JAMES sees this as an ongoing focus in the years to come, as the demand for mental health support has risen despite the increase in thresholds to access formal services such as CAMHS.

Financial review

Financial position

JAMES continues to be successful in winning and retaining resources to deliver existing and new programmes. Despite increased costs, JAMES has had to keep a tight rein on expenditure to enable balancing of the budget. JAMES paid all staff a one-off cost of living payment this year as we were unable to increase salaries due to most funders remaining static despite inflation.

Principal funding sources

More of this year's funds come from local sources, reflecting changes of funds devolved to local councils, 76.5% locally funded, 17.5% national funding and 6% regionally funded. As further resources are funded through the West Yorkshire Combined Authority, we anticipate more will be sourced regionally next year.

Reserves policy

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

The Trustees maintain a policy of retaining 6-9 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 £945,551 (2022: £995,094). 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 £568,709 (2022: £662,648).

Page 4

Joint Activities and Motor Education Service (JAMES)

Report of the Trustees for the year ended 31 March 2023

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 established the objects and powers of the charitable company and is governed under its Articles of Association.

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 reelection.

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.

Page 5

Joint Activities and Motor Education Service (JAMES)

Report of the Trustees for the year ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT 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)

Registered Charity number

1056330

Registered office

Highfield Garage Frizinghall Road Frizinghall Bradford West Yorkshire BD9 4JB

Trustees

P A Robinson D Hanson JP J Parker JP Mrs R Seton JP Mrs G M Arnold JP Mrs T Ratnik M D Saville Mrs M L Kelly Mrs F Lemal (resigned 15.4.23)

Company Secretary Ms S Kelly

Independent Examiner

Andrew Day Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ

Page 6

Joint Activities and Motor Education Service (JAMES)

Report of the Trustees for the year ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS Bankers

Barclays Bank PLC 10 Market Street Bradford West Yorkshire BD1 1NR

Senior Management Team Mr K Metcalfe BEM Operations Manager Miss A Shepherd Development Manager Ms S Kelly Administrative Manager Miss M Lakes Operations Manager (resigned 7.4.2023) Ms A Stack Operations Manager (appointed 7.4.2023)

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 21 December 2023 and signed on the board's behalf by:

Ms S Kelly - Secretary

Page 7

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

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 2023.

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 member of the Institute of Chartered Accountants in England and Wales, 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

  2. 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

  3. 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.

Andrew Day

Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ

Date: .............................................

Page 8

Joint Activities and Motor Education Service (JAMES)

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Grants for running programmes
Other income
EXPENDITURE ON
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward		 31.3.23
31.3.22
Unrestricted
Restricted
Total
Total
funds
fund
funds
funds
£
£
£
£
500
-
500
5,955
293,160
604,379
897,539
943,014
21,746
-
21,746
22,133
Investment income
3
5,707
-
5,707
188
Other income
20,059
- 20,059 23,804
Total
341,17
2
604,379 945,551 995,094
Charitable activities
5
Programme costs
325,12
3
472,705 797,828 816,032
Premises costs
151,53
6
19,896 171,432 124,821
Administrative expenses
54,291 15,940 70,231 46,699
Total
530,95
0
508,541 1,039,4
91
987,552
(189,778)
95,838
(93,940)
7,542
543,030
119,618
662,648
655,106
TOTAL FUNDS
CARRIED FORWARD
353,25
2
215,456 568,708 662,648

The notes form part of these financial statements

Page 9

Joint Activities and Motor Education Service (JAMES)

Balance Sheet 31 March 2023

31.3.23 31.3.23 31.3.22 31.3.22 31.3.22 31.3.22
Unrestricted Restricted Total Total
funds fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 10 67,383 - 67,383 65,145
CURRENT ASSETS
Debtors 1 158,73 - 158,73 112,75
1 8 8 7
Cash at bank and in hand 157,84 215,45 373,29 516,36
2 6 8 8
316,580 215,456 532,036 629,125
CREDITORS
Amounts falling due within one year 12 (30,710) - (30,710) (31,622)
NET CURRENT 285,87 215,45 501,32 597,50
ASSETS 0 6 6 3
TOTAL ASSETS LESS CURRENT
LIABILITIES 353,253 215,456 568,709 662,648
NET ASSETS 353,253 215,456 568,709 662,648
FUNDS 14
Unrestricted funds:
General Fund 30 44
3,2 3,0
53 30
Building and 50, 10
Repairs Fund 00 0,0
0 00
353,253 543,030
Restricted funds:
General Funds 21 11
5,4 9,6
56 18
TOTAL FUNDS 56 66
8,7 2,6
09 48

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 10

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on 21 December 2023 and were signed on its behalf by:

The notes form part of these financial statements

continued...

Page 10

Joint Activities and Motor Education Service (JAMES)

Balance Sheet - continued 31 March 2023

P A Robinson - Trustee

The notes form part of these financial statements

Page 11

Joint Activities and Motor Education Service (JAMES)

Cash Flow Statement for the year ended 31 March 2023

Notes
Cash flows from operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received		 31.3.23
£
Cash generated
from operations
1
(127,794)
Net cash (used
in)/provided by
operatingactivities
(127,
794)
(22,584)
1,601
5,707
Net cash (used
in)/provided by
investingactivities
(15,2
76)
Change in cash
and cash
equivalents in
the reporting
period
(143,070)
Cash and cash
equivalents at
the beginning
of the
reporting
period
516,368
Cash and cash
equivalents at
the end of the
reporting
period
373,298		 31.3.22
£
43,543
43,543
(1,234)
3,100
188
2,054
45,597
470,771
516,368

The notes form part of these financial statements

Page 12

Joint Activities and Motor Education Service (JAMES)

Notes to the Cash Flow Statement for the year ended 31 March 2023

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Loss/(profit) on disposal of fixed assets
Interest received
(Increase)/decrease in debtors
(Decrease)/increase in creditors		 31.3.23
31.3.22
£
£
(93,939)
7,542
15,446
13,299
3,301
(2,800)
(5,707)
(188)
(45,981)
19,307
(914)
6,383
Net cash (used
in)/provided by
operations
(12
7,7
94)
43,
54
3

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank and in hand 516,368 (143,070) 373,298
516,368 (143,070) 373,298
Total 516,368 (143,070) 373,298

The notes form part of these financial statements

Page 13

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements for the year ended 31 March 2023

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.

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.

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.

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.

continued...

Page 14

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

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.

continued...

Page 15

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

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.

2. DONATIONS AND LEGACIES

3. INVESTMENT INCOME

31.3.23 31.3.22 31.3.22 31.3.22
£ £
Donations 50 5,9
0 55
31.3.23 31.3.22
£ £
Deposit 5,7 18
account interest 07 8

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

continued...

Page 16

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

4. INCOME FROM CHARITABLE ACTIVITIES

Activity 31.3.23
31.3.22
£
£
Grants Grants for
running
program
mes
89
7,5
39
94
3,0
14
Other
incom
e
Other
income
21,
74
6
22,
13
3
919,285
965,147

5. CHARITABLE ACTIVITIES COSTS

6. SUPPORT COSTS

Support
Direct costs (see
Costs note 6) Totals
£ £ £
Programme costs
711,9		 85,92 797,8
02 6 28
Premises costs 164,5 6,918 171,4
14 32
Administrative 58,41 11,81 70,23
expenses 2 9 1
934,828 104,663 1,039,491
Governance
Management costs Totals
£ £ £
Programme costs
85,92		 - 85,92
6 6
Premises costs
6,918		 - 6,918
Administrative
1,198		 10,62 11,81
expenses 1 9
94,042 10,621 104,663

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.

continued...

Page 17

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued

for the year ended 31 March 2023

6. SUPPORT COSTS - continued

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

Management

31.3.23 31.3.22 31.3.22 31.3.22
Programme Premises Administrative
Total Total
costs costs expenses activities activities
£ £ £ £ £
Wages 84,231 - - 84,231 80,465
Pensions 1,695 - - 1,695 1,456
Rent, rates and - 4,775 - 4,775 4,693
water
Insurance - 860 - 860 776
Light and heat - 1,283 - 1,283 998
Telephone - - 814 814 573
Travelling - - - - 454
Bank Charges - - 384 384 463
85,926 6,918 1,198 94,042 89,878
31.3.23 31.3.22
Administrative
Total
expenses activities
£ £
Accountancy 5,6 5,7
fees 40 60
Legal fees 4,9 -
81
10,621 5,760
E)
after charging/(crediting):
31.3.23 31.3.22
£ £
Depreciation - 15, 13,
owned assets 44 30
4 0
(Deficit)/surplus 3,3 (2,
on disposal of 01 80
fixed assets 0)

Governance costs

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

continued...

Page 18

Page 18 continued...

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

9. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Activities
Support		 31.3.23
£
716,686
12,786
729,472
31.3.23
27
4
31		 31.3.22
£
748,235
12,988
761,223
31.3.22
33
4
37

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 £165,446 (2022: £158,855).

10. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Improvements
to
property Workshop Barges
£ £ £
COST
At 1 April 2022 28,27 67,10 56,50
7 8 0
Additions - - -
Disposals (2,14 - -
7)
At 31 March 2023 26,13 67,10 56,50
0 8 0
DEPRECIATION
At 1 April 2022 23,81 60,91 22,60
9 1 0
Charge for year 7481,5492,825
Eliminated on (921) - -
disposal
At 31 March 2023 23,64 62,46 25,42
6 0 5
NET BOOK VALUE
At 31 March 2023 2,4844,64831,07
5
At 31 March 2022 4,4586,19733,90
0

continued...

Page 19

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

10. TANGIBLE FIXED ASSETS - continued

10. TANGIBLE FIXED ASSETS - continued
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 April 2022 65,48 43,73
261,1
5 4
04
Additions 22,58 -22,58
4 4
Disposals (32,0 (275) (34,4
35) 57)
At 31 March 2023 56,03 43,45
249,2
4 9
31
DEPRECIATION
At 1 April 2022 54,87 33,75
195,9
5 4
59
Charge for year 7,8282,49415,44
4
Eliminated on (28,3 (267) (29,5
disposal 67) 55)
At 31 March 2023 34,33 35,98
181,8
6 1
48
NET BOOK VALUE
At 31 March 2023 21,69 7,47867,38
8 3
At 31 March 2022 10,61 9,98065,14
0 5
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Trade debtors 130,530 85,167
Accrued income 23,427 18,261
Prepayments 4,781 9,329
158,738 112,757
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Social security 11,
12,
and other taxes
48
69
2
1
Other creditors 2,2
2,5
91
98
Deferred 48
6,2
income 0
57
Accrued 16,
10,
expenses 45
07
7
6

continued...

Page 20

30,710 31,622 Page 20 continued...

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

13. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
In more than five years
MOVEMENT IN FUNDS
Unrestricted funds
Restricted funds
General Funds
Net movement in funds, included in the above are
Unrestricted funds
Restricted funds
General Funds		 31.3.23
31.3.22
£
£
45,688
71,015
58,000
60,000
103,688
131,015
Net
Transfers
movement
between
At
At 1.4.22
in funds
funds
31.3.23
£
£
£
£
General Fund
443,030 (148,75
5)
8,978303,253
Building and Repairs
Fund
100,000 (41,022
)
(8,978) 50,000
543,030
(189,777)
-
353,253
119,618
95,838
-
215,456
TOTAL FUNDS
662,648 (93,939
)
-568,709
as follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
General Fund
341,1
73
(489,
928)
(148,
755)
Building and Repairs
Fund
- (41,0
22)
(41,0
22)
341,173
(530,950)
(189,777)
604,379
(508,541)
95,838
TOTAL FUNDS
945,5
52
(1,03
9,491
)
(93,9
39)

14. MOVEMENT IN FUNDS

continued...

Page 21

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers Transfers Transfers
movement between At
At 1.4.21 in funds funds 31.3.22
£ £ £ £
Unrestricted funds
General Fund 513,357 (90,327 20,000443,030
)
Building and Repairs 95,000 - 5,000100,000
Fund
Capital Project Fund 25,000 - (25,000
-
)
633,357 (90,327) - 543,030
Restricted funds
General Funds 21,749 97,869 - 119,618
TOTAL FUNDS 655,106 7,542 -662,648
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General Fund 468,401 (558,728) (90,327)
Restricted funds
General Funds 526,693 (428,824) 97,869
TOTAL FUNDS
995,0		 (987,
7,542
94 552)

continued...

Page 22

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

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.

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.

Family Aid Workers - To provide practical family support, which improves parenting capacity, access to employment and training and educational attendance of children in line with Bradford Early Help targets.

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

Trusthouse - Child to Parent Violence Prevention and Resilience Project.

Children in need - To provide 3 elements working on the canal at our Shipley base - environmental and conservation, engineering and traditional arts and crafts.

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

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

PCCDV - Delivering a programme addressing violence against women and girls in collaboration with HALE and Step 2.

HAF/UKSPF - To deliver a programme during the school holiday to improve cost of living skills, healthy eating and budgeting.

continued...

Page 23

Joint Activities and Motor Education Service (JAMES)

Notes to the Financial Statements - continued for the year ended 31 March 2023

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 £12,786 (2022: £12,988). Contributions outstanding at the balance sheet date were £2,291 (2022: £2,598).

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 24

Joint Activities and Motor Education Service (JAMES)

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
Other income		 Detailed Statement of Financial Activities
for the year ended 31
March
2023		 Detailed Statement of Financial Activities
for the year ended 31
March
2023		 Detailed Statement of Financial Activities
for the year ended 31
March
2023		 31.3.23
31.3.22
£
£
500
5,955
5,707
188
Grants
897
,54
0
943
,01
4
Other income
21,
746
22,
133
919,286
965,147
Gain on sale of
tangible fixed assets
- 2,8
00
Sundry income
20,
059
21,
004
20,059
23,804		 31.3.22
£
5,955
188
897
,54
0
943
,01
4
21,
746
22,
133
23,804
Total incoming resources
EXPENDITURE
Charitable activities		 945,552
995,094
Wages
632
,45
5
667
,77
0
Pensions
11,
091
11,
532
Rent, rates and water 74,
804
76,
268
Insurance
13,
473
12,
161
Light and heat
20,
102
15,
639
Telephone
12,
752
8,9
82
Sundries
5,8
56
5,6
70
Parts, spares and
fuel
22,
774
16,
640
Activity costs
45,
358
37,
711
Travelling costs
7,8
24
7,1
05
Repairs and
renewals
54,
189
14,
286

This page does not form part of the statutory financial statements

Page 25

Support costs
Management
Wages
Carried forward		 Bad debts
-280
Training costs
2,6
13
674
Computer costs
12,
790
3,8
97
Property
improvements
749 1,7
03
Plant and machinery 4,3
74
4,7
02
Fixtures and fittings 2,4
95
3,2
58
Motor vehicles
7,8
28
3,6
36
Loss on sale of
tangible fixed assets
3,3
01
-
934,828
891,914
84,231
80,465
84,231
80,465		 Bad debts
-280
Training costs
2,6
13
674
Computer costs
12,
790
3,8
97
Property
improvements
749 1,7
03
Plant and machinery 4,3
74
4,7
02
Fixtures and fittings 2,4
95
3,2
58
Motor vehicles
7,8
28
3,6
36
Loss on sale of
tangible fixed assets
3,3
01
-
934,828
891,914
84,231
80,465
84,231
80,465
891,914
80,465
80,465

This page does not form part of the statutory financial statements

Page 25

Joint Activities and Motor Education Service (JAMES)

Detailed Statement of Financial Activities for the year ended 31 March 2023

Management

Governance costs

31.3.23 31.3.22 31.3.22 31.3.22
£ £
Brought forward 84, 80,
231 465
Pensions 1,6 1,4
95 56
Rent, rates and 4,7 4,6
water 75 93
Insurance 860776
Light and heat 1,2 998
83
Telephone 814573
Travelling -454
Bank Charges 384463
94,042 89,878
Accountancy fees 5,6 5,7
40 60
Legal fees 4,9 -
81
10,621 5,760
Total resources 1,0 987
expended 39, ,55
491 2
Net (93 7,5
(expenditure)/inco ,93 42
me 9)

This page does not form part of the statutory financial statements

Page 26