REGISTERED COMPANY NUMBER: 03205487 (England and Wales) REGISTERED CHARITY NUMBER: 1056330 rt of the Trustees and Unaudited Financial Statements for the Year Ended 31 Mar¢h 2025 for Joint Activities and Motor Edueydtion Serrice JAMES Walkers Accountsnts Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD214BZ
Joint Activities and Motor Education Service JAMES Cont¢nt$ of th¢ FinanciAI Statements for the ear ended 31 M4rch 2025 Page Chairperson's Report Report of the Trustees Independent Ex*mlner's Report Statement of Financial Activities Balance Sheet 10 to 11 Cash Flow Statement 12 Notes to the Ch Flow Statement 13 Notes to the Finan¢ial Statements 14 to 24
Joint Activities and Motor Educatlon Serriee JAMES Chair erson's Re ort for the ear ended 31 March 2025 The Board presents its RepoTt for the y¢ar ended 31st March 2025, my first as Chair of the Trustees. Firstly, I would like to thank Paul Robinson for his six years in the role, undoubtedly a hard act to follow. We wish Paul all the best in his recovery from his accident. I would also Eike to express the Board's heartfelt thanks to all our staff and volunteers for their support. Commitnnt and resolve over this last year; without you, there would be no JAMES. We have welcomed ttvo new members to the Board over the period. Mazafar Jan and Cathy Pilkington. each contributing additional experience and expertise to the organisation's governance and I thank all Board members for their continuing commitrnent to JAMES. The decision to leave the Frizinghall site and cease being an independent school Iw led to a transfomiative 12 months. Whilst being an ideal base in many ways, remaining at Frizinghall had become financially unviable. The Board extends special thath to Kevin M¢t¢alfe BEM and his stsff for their bard work packing resources, moving everything to the Keighley. Sbipley and Holme Wood sites, preparing, painting and decorating the new locations, all whilst also doing their day-to-day jobs. This was proper teamwork and a pleasure to see. Programmes delivered this year have gone well, especially Alternativ¢ Education which has had excellent attendances, and we thank local schools for their continued support. Stronger Families and Family Aid programmes are extraordinarily cornplex and the council database is continually changtng, which makes more IT work for staff and less time to spend with families. Positive Futures, RSE and IDVA all continue to rLm smoothly. Funding is always a challenge for JAMES, but the Board would like to thank all funders during this budget year. Whilst always facing financial pressu. we have nevertheless maintained a stable financial position. The Board thanks Sandra and Jolm for their oversight and management of income and expenditure. The JAMES website www.jamesuk.org has been updated and is now mu¢h easier to navigate. Finally, the Board extends its congratulations to staff members IAura Firth (Alternative Education) on the birth of her Son and to Shelly Bnllnnlltt (IDVA) on the birth of her daughter. We look fonvard to the coming year and th¢ challenges that it will inevitably bring. Mrs R Seton JP {Chair) Pag¢ I
Joint A¢tlvfitles and Motor Education SerTrryce JAMES stered number: 03205487 ort of the Tru$tee$ for the vear ended 31 March 2025 Th¢ trustees who are also directors of the ¢haTity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 Mah 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in a¢¢ordance with the Financial Reporting Standard appli¢able in the UK and R¢public of Ireland {FRS 102) (effective l January 2019). OBJECTIVES AIYD ACTIVITIES Objt¢tfives and alms As per our Memorandum and Articles our objectives are: a) to advan¢¢ the education and vocational training of young people who need additional support, OT are disengaged from mainstream provision. To support them ihrougb individualised learning packages, raising attainment and achievement. Primarily supporting young people resident in Bradford District. b) to assist young people especially, but not exclusively, tbrough recreational, educational and other leisure time activitie$ to develop their physical, mental and spiritual CapltieS so that they grow to full nlaturity as individuals and take a useful and responsible pla¢e in the commurrity. c) to support families, working to address their specific needs; enabling them to become more resilient, leading to sustainable improved outsomes. 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 Conllnittee confirni that they have referred to the guidance contained in the Charities Commission's general guidance on the public benefit when reviewing the Charitys aIll and objectives and in planning activities and setting the grant making policy for the year. Methods To achieve these objectives JAMES offers the followlng services. Education - we are an alternative education provider, supporting vulnerable learners through per50nalised learning packages. Prevention engaging young people and families in individualised support and positive activitie5, including: sport, craft, conflict resolution, training programme$, healthy lifestyles And relationships. - Training and Employment - providing placements accruing experience, knowledge and skills of working and learning within our specialist environments. Family Focus matching a Keyworker to a family to overcome barriers and Implennt strategies to improving resilience. Providing support when families need it most. The charity has worked with young people. whose ¢ircumstances or way of lifr puts them at risk of coming into conflict with the Criminal Justice System or has already done so, especially but not exclusively, through recreational, educational and other leisure time activities. Page 2
Joint Activitie5 anil Motor Education Sen4ee JAMES Re stered number: 03205487 rt of the Trnstees for the vear ended 31 March 2025 OBJECTIVES AIW ACTIVITIES Slgnifi¢Ant a¢tlvldes 1118 participants engaged this year, of which 570/0 id¢ntifi¢d as f¢mal¢. Th¢ ag¢ of participants ranged from O to 83 year5. 74% identified as white British" with 130/0 identifying as Asiafy Asian British and Bangladeshi. furtb¢r participants identified as. Slovakiao Czechoslovakian, Hungaria Filipino and African. reflecting the diversity of our district and our reach across all our conunuDities. 650/0 of JAMES parti¢ipants were aged 25 years or below, reflecting thai the majority are young people, with over 500/0 of all participants aged 6-17 years. JAMES delivered over 3.800 sessions within our cotnmunities and across the district. JAMES has taken pre-emptive actions to respond to ongoing budget pressures, these decisions have been taken in the ongoing environment of flat contracts, where little OT no uplift. in real ternjs. mean a ¢ut in resources. Investment in our community sites has been required to facilitate fjjture reductions in overheads. Keighley Tramshed is now llY operational &$ a motor vehicle learning space, where the funding from the UK Government Community 0eTShip Fund and in partnership with the Garfield Weston Foundation, the Bernard Sunley Foundatio and the Clothworkers Foundation, have built a fantastic local re50urce for years to ¢ome. Objectives and ActitieS. Our strategic plan to move out of FrizinglMII came lo fltiOn this year, wheTe we finally handed back the keys and started the new academic year in our community bases in Shipley, Holme Wood, and Keighley. We have been in Frizinghall since 2012: and it was in this space that we became an independent school, embedded and evolved our quality learning offer, and gained a 'good' across the board in our last Ofsted inspection. Frizinghall has been our head office and flagship learning site and it was with sath)ess that our era in the building has ¢ome to an end. The improvements to OUT community sites and increased delivery space at Shipley. have brought new opportunities this year and young people and staff have settled into their new routines. Behaviour from young people deserve5 a note of Praise as they have responded ex¢¢ptionally well to our smaller community settings. We bave fiher deepened our relationships with local schools and their links to our 3 Community Sltes this year. butlding on our new delivery strategy. Volunteers As ever, JAMES tnlly appTeciates the wide-ranging support from our dedicated volunteers. Thank you so much for the support you provide to staff and for all our young people and families, where many of you have faced the same lived experience challenges. Even the little actions and inputs, can make a huge difference. Page 3
Jolnt Actlvities and Motor Education Servtce JAMES Re '$tered number: 03205487 Re ort of tht Trustt¢s for the vear ended 31 March 2025 STIL4TEGIC REPORT Aehfievements And performance Charitable actiiTrties Charitable activities - many of OUT core services continue to be delivered this year, where both forntsl and infomal partnerships sil at the backbone of our ethos to supporting young people and families. Significant programlls thi8 year include: Alternative Education The su¢cess of our education provision has led to ongoing waiting lists for this programme, where we continue to see the fall-out from the pand¢mi¢ on those that are disengaged from mainstream education. A theme of further embedding functional skills within the garage environment has continued, where we have supported young people to achieve their industy r¢cognised IMI vocational qualificalions. Young people have undertaken fornial qualifications, where exams have been sat both online and on paper. where for many, the qualifications at JAMES are their route into further training, education, and employment. Marlne Dlvlslon As part of the planning to leave Frizinghall, JAMES made the decision to take on additional space at The Whar£ Shipley site. Additional capacity was necessary and the site will enable both ¢lassroom-based l¢arning and hands-on provision along the canal corridor. COF- Level]ing Up Grants were received of £31.476 to significantly improve our Keighley Tramshed site during the year, supporting JAMES sustainability in the longer t¢m]. Costs were incurred totalling £38.438. Relationships and Sei Education (RSE) Now in its 4th year of deliv¢ry, this progranllne {in partnership with Step 2 as lead and HALE) is now established within schools in the district. Our Dew schools, coordinator has swiftly developed our booking and recording systems and the partnership team had a great success in both their inaugural RSE Conference and the creation of video content that reflected our Bradford youllg people. Sub$tAn¢e Mi$u$e JAMES were successful in gaining some resources to support impToved outcomes around $ubstsn¢e misuse. W¢ have up skilled a nmber of staff who has gained a qualification in substance misuse, which will have impact across our delivery portfolio. We also gained some new resources to support delivery in this area. including VR goggles for interactive learning. T11ve We know the importance of moving families towards and into work and the positive long-terni impact this has on improved outcomes. JAMES undertook a small Programme by GToundwoTk, focusing on these families. One of our senior family support workers, Caroline, did a great job in engaging, supporting and securing training and job outcomes for 15 families on the programme. 2 participants moved into employmentlself-employment, 4 engaged into trainingleducation, 8 moved into job search and 8 gained basi¢ skills. Family Aid Workers (FAW) The 2 FAW workers have had fantastic out¢omes for the families they work wbile juggling the movement to the new EHM recording system. Both FAW staff have risen to the challenge and are now synchronised in the system of wider Early Help in the district. This culn)inates the transfornTrtion of all our Early Help services onto the new recording system and their compliance with new pra¢ti¢e standards. whieh have been brought in across the district. Financial reviejy Fin4ncial position The hard strategic decisions of the past few years and our Completion of the movement out of Frizinghall this year have enabl¢d us to continue to focus resources on delivery on the frontline. JAMES, as a result, has been able to support salary increases for slaff, at 40/0. JAMES have had numerous cottversations with funders and commissioners about the impact of no uplifts in budgets and the implication on OUT ability to deliver support on the ground to young people and families. However budgets a set for the forth coming financial year. Page 4
Joint Activities and Motor Education Servfice JANIES tered number: 03205487 for the ear ended 31 March 2025 STRATEGIC REPORT Flnantlal r¢vfiew Principal funding sources 800/0 of JAMES resour¢e5 this year were secured locally, as we have seen the impact of a further devolution of budgets, in parallel wilh the culn)ination of the renovation of our Keighley site. 8/0 of fimds came from regional. or West Yorkshire sour¢¢s. Ffinanelal Revlew The Current situation with funding is that levels have decreased to £965,259 (2024.. £1,069,862). We anticipate that our fiinding levels will decrease during 2025126 due to continued cuts in.gov¢rnment and local council spending. Expenditure has increased to £919,052 (2024.. £881.635) JAMES will continue to keep a tight reign of its spending. The Accounts show that reserves have increased to £803,143 (2024: £756,936) of which free reserves are £388,419 (2024: £336,034). Reserves Policy JAMES robust financial management Continues to renmin in a strong reSee position and can support strategic short-terni deficits when necessary. JAMES maintain a policy of retaining 6-9 months, operational costs as unrestricted reserves. Unrestricted reserves are ¢urrently in excess of this but in the current economic climate and the uncertainty of funding, the Trustees are going to explore options that enable JAMES to rther improve our long-tern) stsbility. The reserves policy is reviewed annually by Trustees and the management team. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. a deed of trusL and constitutes a lin)ited company. limited by guarantee. as defined by the Companies Act 2006. The organisation is a charitable company limiled by guarantee, in¢ory)OTated on 30 May 1996 and registered as a charity on 24 June 1996. Th¢ company bas established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Arti¢les of Association. Reeruitment and appointment of nejy trustees The directors of the company aTe also charity trnstees for the purposes of charity law and under the companls Articles are known as members of the Management Committee. Under the requirements of the M¢rnorandutn and Articles of Asso¢iation the members of the Management Con]mittee are elected to serve for a period of one year after which they must be re<lected at the next ADDual General Meeting. All comn)ittee retire and, being eligible, offer then)selves for re-election. Due to the natLwe of the project much of the charitys work inevitably foce8 upon young people. The Management Committee seeks to ensure tbat 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 WorL Education. Business or Fittallce. Induction and tralnlnE of new trustees JAMES has a policy of recruiting committee members there they are qualified in youth provision, business or financial skills. New conllnittee members are provided with a full range of documentation and provided with an iDdu¢lion to the work of the project. Page 5
Joint Aetlvltles and Motor Education Service JAMES stered number: 03205487 ort of the Trustees ear ended 31 March 2025 for the STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure JAMES has a Managem¢nt Committee who meet quarterly and are responsible foT the strat¢gic direction and policy of the charity. At present the Committee has eight members from a variety of professional baCk0ndS 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 perfonnance indicators are tnet. The Operations Managers have responsibility for the day to day operational management of the Centres, individual supeTvision of the staff team and also ensuring that the team continue to develop their skills and WOTking practices in line with good practice. Key management remunerydtion The trnstees consider the senior managem¢nt team comprise the key management persomiel of the charity in charge of directing and controlling, nmning and operating the Charity on a day to day basis. All trnstees give of their time freely and no tntee received remuneration in the year. Details of key management personnel benefits are disclos¢d in note 9. The pay of the senior management team is reviewed arniually and norntslly increased in accordance with average earnings. Risk management The Management Committee have a policy to continually review risks to the project. These are mainly of a financial nature due to the instability of fidIng sources which aTe 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 orgatiisations to offset the risk to income by ¢hanges in policy. We continue to maintain high safety standards tbrough on-going training and risk asSessnnt. We maintain appropriate levels of insurance where this is available. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03205487 (England alld Wales) Registered Charlty number 1056330 Reglstered office Shipley Wharf Lower Ground Floor Shipley Wharf Wharf Street Shipley West Yorkshire BD17 7DW Trustees P A Robinson D Hanson JP J Parker JP Mrs R Seton JP Mrs G M Arnold JP Mrs T Ratnik (resigned 19.6.25) M D Saville Mrs M L Kelly Mrs S Jones M Jan (appointed I1.6.24) Miss C Pilkington (appointed I1.6.24) Company Seeretary Ms S Kelly Page 6
Jolnt Activities and Motor Education Servlce JAMES Re slered number: 03205487 Re ort of the Trustees for the ear ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examlner Andr¢w Day Walkers Accountants Limited Aireside House AiTeside Business Centre Royd Ings Avenue Keighley West York$bire BD214BZ Bankers Barclays Bank PLC 10 Market Street Bradford West Yorkshire BDI INR Senior Managemenl Team Mr K Metcalfe BEM Operations Manager Miss A Shepherd Development Manager Ms S Kelly Administrative Manager Ms A Stack Operations Manager Report of the trus directors. on .. .11. OTating a strategic report, approved by order of the board of trustees, as the company and s1cd on the board's behalf by.. MSS elly - Secretsry Page 7
de endent Exsmlner's Re rt to the Trustees of Jolnt Actlvjdts And Motor Edueatlon Serlrfee JAMES Independent examlner'$ report to the trustees of Jolnt Aedvldes Motor EdueAdon Servlce (JAMES) Cthe Company I r¢port to the charity trustees on my exaMItion of the 8¢wunts of the Compally foT the yw ended 31 March 2025. R¢spoll$ibilitie5 4nd basls of report As the chity'S trustees of the Company (and also its directors for the purpo$¢s of company law) you are responslble for the preparation of the accounts in accordan¢e with the requiremts of the Cotnpanies Act 2006 (lhe 2006 ACV). Having satisfied myself that the accounts of the Company ar¢ not required to b¢ auditcd under Part 16 of the 2006 Act and are eligible for independent examItiOn. I report in respect of my examination of your clwitys accounts as carried out under Sectii)n 145 of the Charities Act 2011 ('the 2011 Act). In ¢illg out my ex&mination I have foUow¢d th¢ Direction5 given by the Charity Commission wider Section 145(5) (b) of the 2011 knL Independent ¢54miner's statement Sinc¢ your charity's 0$8 income ¢x¢eedcd £250.000 your examiner nwst be a member of a listed body. I can confirm that l am qualified to ulld¢rtake the examination because l am a meDther of the Institut¢ of Chartered A¢¢ountants iti England and Wale4 which 1$ one of th¢ listed bodies. I bave completed my exaMIoll. l ¢onfinn that no matters have com¢ to my attention in connection with the exan)irtion giving caus¢ to believe: accounting recor&4 were not k¢pt in respect of the Company as required by Section 386 of the 2006 Act. or th¢ accounts do not accord those records. or the accounts do not comply with the ac¢ounting requirements of Section 396 of the 2006 Act other than any requirem¢nt that th¢ accounts give a true and fair view whiGh 15 not a matter considered as part of on ind¢p¢ndent the a¢¢ounts have not been prepared in accordance with the metho¢18 and principles of the Statement of ROrnmended Practice for accounting and reporting by charities (applic8bl¢ to charities preparing their accounts in accordan¢e with th¢ Financial Reporting Standard appli¢able in the UK and RUbliC ofTrehnd (FRS 102)). I have no con¢¢rns and have come across no other matters in conneGtxon with the examination to which attention should b¢ thawn in this report in order to enable a proper understsDding of the accounts to be reached. AJKlrew Day Wajkers Ac¢ountants Limited Aireside House Aireside Bussn¢55 Centre Royd Ings Avenue Keighley West Yorkshire BD214BZ 1611212025 Page 8
Joint Actlvities and Motor Educatlon Senqce JAMES Statement of Financial Activtties ratin In Income Ex enditure Account for the vear ended 31 March 2025 Ineor 31.3.25 Total funds 31.3.24 Total funds Unrestricted fiJnd5 Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 651 651 1,239 Charitable activities Rumiing progranynes Other income 356,731 1,388 569,913 926,644 1.388 1,018,669 11,260 Investment incom¢ Other income 11,787 24.789 11,787 24.789 11,896 26,798 Total 395,346 569,913 965,259 1,069,862 EXPENDITURE ON Charitable aetivitles Programme costs Premises costs Administrative expenses 227,156 116,488 56,612 476,883 21.840 16,493 704,039 138,328 73,105 688.965 116,414 76,256 Other 3,580 3,580 Total 403,836 515.216 919.052 881,635 NET INCOMEI{EXPENDITURE) Transfers betweeD funds (8,490) 88,854 54,697 {88.854) 46,207 188227 14 Net movement In 80,364 (34,157) 46.207 188,227 RECONCILIATION OF FUNDS Total funds brougbt fonvard 573,981 182,955 756,936 568,709 TOTAL FUNDS CARRIED FORWARD 654.345 148,798 803,143 756,936 The notes fonn part of these financial statements Page 9
Jolnt Aetivities and Motor Education Service JAMES Re Istered number: 03205487 Balance Sheet 31 March 2025 31.3.25 Total fimds 31.3.24 Total funds Unrestricted funds Restricted fimd Notes FIXED ASSETS Tangible assets io 255,926 255,926 215,447 CURRENT ASSETS Debtors Cash at bank and in hand li 140,703 298,283 140,703 473,753 160,759 411.823 175,470 438,986 175.470 614.456 572.582 CREDITORS Amounts falling due within one year 12 (40,567) (26,672) (67,239) (31,093) NET CURRENT ASSETS 398.419 148.798 547,217 541,489 TOTAL ASSETS LESS CURRENT LIABILITIES 654.345 148.798 803.143 756,936 NET ASSETS 654,345 148.798 803.143 756,936 FUNDS Unrestricted funds: General Fund Building and Repairs Fund 14 644,345 Eo.000 551,481 22,500 654,345 573,981 Restricted funds.. General Funds 148,798 182,955 TOTAL FUNDS 803.143 756.936 The charitable ¢ompany is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not Tequired the ¢ompany to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Compatiies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable ¢ompally keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial ststements which give a true and fair view of the state of affairs of the clwitable 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 Sectlons 394 and 395 and which otherwise comply with the requirements of the Companies A¢t 2006 relating to flliancial statements, so far as applicable to the charitable company. (b) The ¢ial statements were approved by the Board of Tnlstees and authorised for issue . and were signed on its behalf by: on The notes forni part of these financial ststements Page 10 continued...
Joint A¢tfivltle$ and Motor Education Servlce JAMES stered number: 0320548 Bal4n¢e Sheet- eontlnued 31 March 2025 R Seton JP - Twst¢e The notes forni part of these financial statements Page 11
Joftnt Activities and Motor Education Service JAMES Cash Flow Statement for the ear ended 31 March 2025 31.3.25 31.3.24 Notes C*sh flows from operating activities Cash generated from opuations 114.558 188,554 Nel cash provided by operatlng activities 114,558 188,554 C8$b flows from investing a¢tfvltle$ Purchase of tangible fixed assets Sale of tangible fixed ass¢ts Interest received (65,465) 1,050 11,787 (161,925) 11,896 Net cash used in investing activities (52,628) (150,029) ChAnge in cash and cash equivalents I the reporting perlod Cash And eAsh equivalents at the beginning of the reporrfng perfiod 61.930 38.525 411.823 373.298 CAsh and cash equivalents at the end of the reporting period 473.753 411,823 The notes fonn part of these financial StatellntS Page 12
Joint Activitie$ and Motor Education Service JAMES Notes to the Cash Flow Statement for the ear ended 31 Mareh 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.25 31.3.24 Net income for the reportlng perlod (as per the Statement of Financial Actities) Adjustments for: Depr¢¢iation cbarges Loss on disposal of fixed assets Interest received De¢rease/(increase) in debtors Increase in creditors 46,207 188.227 20,357 3,580 (11,787) 20.055 36,146 13.861 {11,896) (2,021) 383 Net cash provided by operatlons 114,558 188.554 AIYALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank and in hand 411,823 61,930 473.753 411.823 61.930 473,753 Total 411.823 61,930 473.753 The notes forni part of these financial statements Page 13
Joint Activities And Motor Educatlon Service JAMES Notes to the Financial Statements for the r ended 31 Martb 2025 ACCOUNTING POLICIES Basts of preparlng the fanCIal statements The funCIal statements of the ¢haritsbR¢ company, which is a public benefit enlity under FRS 102, hav¢ 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 l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland, and the Companies Act 2006. The fllwicial statements have been prepared under the histOTi¢al ¢ost CODvention. Preparation of accounts on a going toneern basis The tThteeS consider that there are no material uncertainties about the ¢lMTity's ability to continue as a going concern despifr the uncertain oudook of funding to the Charity sector by local and national government. Intome resources All incoming resources are recognised once the charity has entitlement to the resources. it is probable (more likely than not) that th¢ resources will not be received and the monetary value of incoming resouwes can be measured sufficient reliability. Where there are ternls or conditions attached to incoming resources, particular grants, then these ternts and onditions must be met before income 15 recognised as the entitlement conditions will not be satisfied until that point. Where lern]s 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. Jot¢r¢$t recelvable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the ¢barity' this is norn]ally upon notification of the interest paid or payable by the bank. Resourees expended All expenditure is accounted for on an accruals basis and has been classified under that headings that agate all costs related to each Category expense shown in Ihe Statement of Financial Activities. Expenditure is re¢ognised when following Criterias are met.. - there is a present legal or ConstCtIVe obligation resulting from a past event. - it is more likely than not that a transfer of benefits (usually a cash payment} will be required in settlement. - the amount of the obligation call b¢ measured or estimated reliably. Irrecoverable VAT 15 charged as a cost against the activity for which the expenditure was incurre(L Alloeydtion of support ¢o$ts 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 tnL8t's programmes and activities Governance costs comprise the costs of running the charity, including accountancy and legaI advice for the tSleeS and all other costs of complytng why constitutional and statutory requirements. The analysis of support costs and basis of apportionment applied is show in note 6. Charitable aetijryties Cost of charitable activities compris¢ all ¢osts incurred in tbe pursuit of the charitable objectives of the charity.These costs where not wholly attributsble, are apportioned between the ¢at¢gories of charitable ¢xpenditure in additions to direct Costs. The totsl cost of each category of charitable expenditure includ¢ an apportionment of support costs as shown in note 5. Tangible fixed assets Depreciation is provided at the following annual rates in order to Thyite off each asset over its estimated useful life. Page 14 continued...
Joint Activities and Motor Education Servlce JAMES Notes to the FlnAncIAI Statements- contlnued for the ear ended 31 March 2025 ACCOUNTING POLICtES - continued Tangible tlxed a$ts Improvements to property Workshop Barges Motor vehicles Computer equipment 10/0 on cost 250/0 on reducing balance 5 /0 on cost 250/0 on reducing balance 25 % on reducing balance All tangible fixed assets are at cost less accumulated depreciation. Cost includes expendltle that is directly attributable to bringing the assel to the location and Condition necessary for it to be ¢apabl¢ of operating in the manner intended by management. Assets held under fmance lease are depreciated in the same maDn¢r as owied assets. Renewals. repairs and maintenance are charged to profit and loss during the period in whi¢h they are incurred. Depreciation is charged so as to allo¢ate the cost of assets less their residual value over their estinmted useful lives, using a n)ixture of methods. The depreciation bases are as detailed above. The assets, residual values, useful lives and depreciation methods are r¢view¢d. and adjusted prospectively if appropriate. or if tbere is an indication of a significant change since the last reporting date. Gains and losses on disposal are detern)ined by compaTing the proceeds with the carying amount and are credited or charged to the income statement. Impairment of fixed a$set$ At each balance sheet date, the Charity reviews the Carrying amounts of its propety. plant attd equipment to deterniine whether there is any indication that any lten 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 determin¢ the extent of the impairnient loss, if any. Where it is not possible to estinlate 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 canying amount, the canying amount of the asset is reduced to its recoverable amount. Impairnient loss is recognised as an expense inllnediately. Where an impainnent Ioss Subsequently reserves, the carrying amount of the asset is increased to the revised estimate of its recoverable amount that would have been detern]ined (net of depreciation) had no impairn*nt loss been recognised for the asset in the prior years. A reversal of an impairn]ent loss is recognised as incorne inllnediately. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the chaTitsble objectives at the discretion of the trustees. Designated fimds are unrestricted funds of the charity which the trust¢¢s have decided at their dis¢retion to set aside to use for a specific purpose. Restricted fijnds can only be used for particular Trstricted Purposes within the obje¢ts of the ¢harity. Restrictions arise when specified by the donor or when fijnds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial stalements. Page 15 continued...
Joint Activities and Motor Educatlon Service JAMES Notes to the Financial Statement$ - eontinu¢d for th¢ vear ended 31 Mareh 2025 ACCOUNTING POLICIES- contlnued Pendon costs And other post-retirement benefits The charitable company operates a d¢fined contribution pension scheme. Contributions payable to the chaTitable ompany's pension scheme are charged to the Stat¢m¢nt of Financial Activiti¢s in the period to which they relate. Debtors Trade and other debtors are recogmised at the settlement anUnt due. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income is Tecognised where there is a rigbt to receive the amount. Cash at bank and in hand Cash at bank and in hand includes cash and short terni highly liquid investments. Creditor$ and provlsloDS Creditors and provisions are re¢ognised 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 paty and the amount due to settle the obligation can be measured or estinmted reliably. Creditors and provisions are nornully recognised at their settlement amount after allowing any trade discowits. Financial instruments The chaTity only bas financial assets and financial liabilities of a kind that qualify as basic fmancial instnllnents. Basic financial instruments are initially re£ognised at transaction value and subsequently measured at their settlement value. DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations 651 1.239 INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 11.787 11.896 All the charitys investment income of arises from money held in an interest bearing deposit account. Page 16 continued...
Joint Activities and Motor Education S¢rvfiee JAMES Notes to the Financi41 Statement$- ¢ondnued for the ear ended 31 March 2025 INCOME FROM CHARITABLE AcfiviTIES 31.3.25 31.3.24 Activity Running programmes Running programntrs Other income Grants Educational Other income 647,058 279.586 1,388 734,646 284,023 11,260 928.032 1.029.929 CHARITABLE ACTIVITIES COSTS Support costs (see note 6) Direct Costs Totals Programme costs Premises costs Administrative expenses 609,966 132.450 66,104 94.073 5.878 7,001 704,039 138.328 73,105 808,520 106,952 915,472 SUPPORT COSTS Governance costs Management Totals Programme costs Premises costs Administrdtive expenses 94,073 5.878 749 94,073 5,878 7,001 6,252 100.700 6.252 106.952 The charity identifies its support and governance cosls, it then apporlions these costs between the three main ¢harttable expenditure cosls arS The basis of allocation used are as follows.. - time: based on the activities of the support staff. - expenditure: this is based on the floor space used. This is used ere the tnteeS consider this to be a more equitsble treatment. - direct allocation- where the cost is wholly attributable to a particular activity. Management Costs are based on floor space and time and governance costs are based on dirert costs. Page 17 continued...
Joint A¢tlvfitAes and Motor Education Service JAMES Notes to the Financial St4tements- eontinued for the ear ended 31 March 2025 SUPPORT COSTS - continued Support Costs. included in the above, are as follows: Management 31.3.25 Total activities 31.3.24 Totsl activities Programn costs Premises costs A(Iministrative expenses Wages Pensions Rent. rates and water Insurance Light and heal Telephon¢ Bank Charges 92,115 1.958 92,115 1,958 3.484 770 1,624 586 163 87.533 1,835 5,458 792 1,749 580 218 3.484 770 1,624 586 163 94,073 5,878 749 100,700 98.165 Govern*n¢e co$t$ 31.3.25 Aihninistrative expenses 31.3.24 Totsl activities Auditors, remuneration Accountancy fees Legal fees 5.100 6,768 1.616 6.252 6.252 13.484 NET INCOMEIIEXPENDITURE) Net incomel(expenditure) is stst¢d after chargIn(credIting}. 31.3.25 31.3.24 Auditors, remuneration Depreciation- oled assets Defi¢it on disposal of fed assets 5,100 13,861 20,356 3.580 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remulleration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no tnte¢s, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 18 ¢onttnued...
Joint Actlvltle$ and Motor Education Serrice JAMES Notes to the FinanclAI Statements - continued for the vear ended 31 March 2025 STAFF COSTS 31.3.25 31.3.24 Wages and salaries Other pension costs 661,219 11,973 610,290 11,032 673.192 621,322 The avuag¢ monthly number of employees during the year was as follows.. 31.3.25 26 31.3.24 25 Activities Support 30 29 No employees received emoluments in excess of £60,000. The key management persotmel 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 chatity were £166.623 (2024: £165,272). io. TANGIBLE FIXED ASSETS Improvements to propety Workshop Barges COST At l April 2024 Additions Disposals 179,868 53,224 (5,723) 67,108 838 (29,654) 56,500 At 31 March 2025 227,369 38,292 56.500 DEPRECIATION Ai l April 2024 Charge for year Eliminated on disposal 24,180 6.161 (5,124) 63,622 28.250 2,825 (28,861) At 31 March 2025 25.217 35.805 31,075 NET BOOK VALUE At 31 March 2025 202,152 2,487 25,425 At 31 March 2024 155,688 3,486 28.250 Pag¢ 19 continued...
Joint Aetivltle$ and Motor Education Service JAMES Notes to the Financial Stat¢ment$- continued for the vear ended 31 March 2025 io. TANGIBLE FIXED ASSETS- ¢ontfinu¢d Motor vehicles Computer equipment Totals COST At l April 2024 Additions Disp05als 56.034 51,646 11.403 (22,927) 411,156 65,465 (70.155) {11,851) At 31 March 2025 44,183 40,122 406.466 DEPRECIATION At l April 2024 Charge for year Eliminated on disposal 39,760 4,068 {11,003) 39,897 6,258 (20,537) 195.709 20,356 (65.525) At 31 March 2025 32.825 25.618 150,540 NET BOOK VALUE At 31 Marcb 2025 11,358 14,504 255.926 At 31 March 2024 16.274 11.749 215,447 ii. DEBTORS: AMOUNTS FALLING DUE ITrTfHll¥ ONE YEAR 31.3.25 31.3.24 Trade debtors Accrued income Prepayments 128,593 141 11,969 133,324 14,437 12.998 140.703 160,759 12. CREDITORS: AMOUNfs FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Social security and other taxes Other creditors Accruals and deferred income 10.007 2,401 54,831 10,367 2.047 18.679 67,239 31.093 Page 20 continued...
Joint Aetivities 2nd Motor Edu¢2tfion Service JAMES Notes to the Financial Statements - continued for the ear ¢nd¢d 31 Mareh 2025 13. LEASING AGREEMENTS Minimum lease paynKnts under non-cancellable operating leases fall due as follows.. 31.3.25 31.3.24 Within one year Between one and five y¢ars In more than five years 35.049 124,351 101.600 53,650 135,200 127,600 261,000 316,450 14. MOVEMENT IN FUNDS Net movement in ndS Transfers between funds At 31.3.25 At 1.4.24 Unrestrl¢ted funds General Fund Building and Repairs Fund 551,481 22.500 (8,490) 101,354 (12.500} 644,345 10.000 573,981 (8,490) 88,854 654,345 Re$trleted funds General Funds 182.955 54,697 (88,854) 148.798 TOTAL FUNDS 756,936 46,207 803.143 Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in ndS Unrestricted funds General Fund 395,346 (403,836) (8,490) Restricted funds General Funds 569,913 (515,216) 54,697 TOTAL FUIYDS 965,259 (919,052) 46,207 Page21 continued...
Joint Activitie$ and Motor Edu¢Atlon Service JAMES Notes to the Financial Statements - continued lor the ear ended 31 MArch 2025 14. MOVEMENT IN FUNDS - continued Comparatives for movement In funds Net movement in fidS Transfers between fjjnds At 31.3.24 At 1.4.23 Unrestricted funds General Fund Building and Repair5 Fund 303,253 50,000 216,537 31,691 (27,500) 551.481 22,500 353,253 216,537 4,191 573,981 R¢strfict¢d funds General Funds 215.456 (28.310) (4.191) 182,955 TOTAL FUNDS 568,709 188,227 756,936 Comparative n¢t movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in fld5 Unrestricted funds General Fund 432,043 {215,506) 216,537 Restrl¢ted ndS General Funds 637,819 {666,129) (28,310) TOTAL FUNDS 1,069,862 {881,635) 188,227 Page 22 continued...
Joint Actfivltles and Motor Education Service JAMES Notes to the FinYdnci*l Statements - ¢ontlnu¢d for the ear ended 31 March 2025 14. MOVEMENT IN FUNDS - continued Analysis of funds Name of Fund General Unrestricted Fund.. DerIptIOn, nature and puryose of the fund General Unrestrict¢d Funds are for tbe charitable objectives of the charity. Designated Funds: (a) Designated Building and Repairs Fund for the ¢ontinu¢d refurbisJ)ment of the Keighley Tramshed wemises. Restricted Funds.. Restricted Funds can only be used foT specific purposes Mqthin the objects of the charity. Restrictions arise when specified by the donor. Restricted donor during the y¢ar are: Familie5 First- To deliver a programme. to provide critical support to families including mentsl health needs, debt support, Te-housing due to domestic violence, self-harni and food poverty. Positive Futures {Keighley)- To provide support for at risk young people within the Keigbley area. including partnersbip projects and delivering evening and holiday periods. StrongeT Families - To deliver a progran)me to break down a range of barriers that can impact on social inclusion and provide opportunities to move into employmenL Family Aid Workers - To provide practical family support, which improves parenting capacity, acc¢sS to employnent and training and educational attendance of children in line with Bradford Early Help largets. Relationship Sex Education (RSE) - To help schools fulfil their new obligations to deliver RSE in the district. Trusthouse- Child to Parent Violence Prevention and Resilien¢e Project TnL8ted Relationship - To provide critical one to one support for young people at risk and venerable to exploitation. Conllnunity Ownership Fund {COF) - To assist with the renovation of the Keighley premises. Police Crime Commtssion Domestic Violence (PCCDV) - Delivering a programme addressing violence against women and girls ID collaboration with HALE and Step 2. NHS - To deliver a programme to young people and their parents where they will access a group as time together and time apart. VRU (Youth Violenee Reduction) - To support interventions that will prevent young people from entering the criminal justice system and reduce reoffending. Page 23 continued...
Joint ActivRties and Motor Education Service JAMES NtstÈx tn the FIttAlltIAI Stktements- cftntlnued for the ear ended 31 March 2025 14. MOVEMENT JIY FUNDS - continued Analysis of funds- ¢ontlnued VAWG (Violence Reduction Units) - To tackle serious violence by building on an existing VRU.STT (Support to tt1Ve} - To provide Ito I contscts meeting personal needs on a weekly basis t overcom¢ personal baniers, building a relationsbip with the participant including breakfast routines to supporting bedtimes, hand-holding itito an appointment, support with debt and housing and domestic abuse support. budgeting, etc. 15. EMPLOYEE BEIYEFIT 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 fijnd. The total Contributions to the companls scheme was £11,973 (2024- £11.032). Contributions outstanding at the balance sheet date were £2,401 (2024.. £2,047). 16. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 24