**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; - Education - we are an Ofsted assured Independent school, supporting vulnerable learners through personalised learning packages - Prevention - engaging young people and families in individualised support and positive activities, including; sport, craft, conflict resolution, training programmes, healthy lifestyles and relationships - Training and Employment - providing placements accruing experience, knowledge and skills of working and learning within our specialist environments - Family Focus - matching a Keyworker to a family to overcome barriers and implement strategies to improving resilience. Providing support when families need it most 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 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 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 - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 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: - there is a present legal or constructive obligation resulting from a past event. - it is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement. - the amount of the obligation can be measured or estimated reliably. 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: - time: based on the activities of the support staff. - expenditure: this is based on the floor space used. This is used where the trustees consider this to be a more equitable treatment. - direct allocation: where the cost is wholly attributable to a particular activity. 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