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2020-12-31-accounts

Just Youth

Annual Report and Accounts

31 December 2020

Charity Registration Number 1072491 (England and Wales)

Contents

Reports
Legal and administrative information 1
Trustees’ report 2
Independent auditor’s report 12
Accounts
Statement of financial activities 17
Balance sheet 18
Statement of cash flows 19
Principal accounting policies 20
Notes to the accounts 24

Just Youth

Legal and administrative information

Trustees Father Kenneth Okoli C.S.Sp (Chairperson)
Father Ugochukwu Ikwuka C.S.Sp
Father John Kitchen C.S.Sp (First Assistant)
Father James Mchamangu C.S.Sp
Father Thomas Wilberforce C.S.Sp
Principal Address The Spiritan Centre
Northallerton Road
Lower Kersal
Salford
M7 3TP
Charity registration number 1072491
Auditor Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Bankers National Westminster Bank plc
10 Elephant Yard
Kendal
LA9 4LZ
Solicitors IBB Solicitors
Capital Court
30 Windsor Street
Uxbridge
Middlesex
UB8 1AB

Just Youth 1

Trustees’ report Year to 31 December 2020

The trustees present the report and accounts of Just Youth (the “charity”) for the year ended 31 December 2020.

The accounts have been prepared in accordance with the accounting policies set out on pages 20 to 23 of the attached accounts and comply with the charity’s trust deed, applicable laws and the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (Charities SORP FRS 102) (effective 1 January 2019).

Constitution

The charity was established by deed of trust in September 1998, which conferred the initial assets of the charity upon its trustees requiring them to apply the capital of and income from such assets for charitable purposes as set out in the objects clause of the deed of trust.

In February 2011, the charity became a subsidiary of the charity named The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province registered in England and Wales with Charity Registration Number 227350. The main charity is also known within the Catholic Church as ‘The Spiritans’ and the ‘Holy Ghost Fathers’.

Objectives and activities

Objects

According to our motto “Broadening horizons today for a just tomorrow” , Just Youth sees it as its mission to work with young people especially, but not exclusively, through formal and informal activities to develop their spiritual, moral, social and intellectual potential. We do this so the children and young people may grow to full maturity as individuals and members of society.

We do this by:

All the trustees are conversant with the Charity Commission’s guidelines concerning charities and public benefit and have considered them when assessing the charity’s aims and planning the work of the charity.

Just Youth 2

Trustees’ report Year to 31 December 2020

Activities, achievements and performance

General overview

Just Youth orientation is driven by the three values of faith, community and justice. Whereas it exists as a Registered Charity and equally operates as such, remaining faithful to these three values guarantees our determination to remain authentic to our missionary orientation.

In faith lies Just Youth’s identity as a Spiritan missionary project, founded on the basic orientation of ‘’bringing the good news to the poor” and the connection to this heritage is one aspect that is kept active in all the organisation. During this time of the pandemic, the faith aspect not only gave impetus to what is done but also became a strong source of strength for finding meaning and living through critical situations.

Another cardinal value upon which Just Youth is built is the value of community, which is practically woven into its way of living and operating as an organisation. Just Youth's team comes from nine countries around the globe - England, Germany, Sierra Leone, Cameroon, Nigeria, Ghana, Colombia, Senegal and Hungary - to live a shared life and make work a part of life as members of the same community. In the face of the pandemic, Just Youth saw the importance of community life grow and become a rich resource and source of strength.

Justice, which sits at the heart of Catholic Christian spirituality, is essentially the subject of Just Youth’s ministry. In a year coloured by the challenging conditions of the pandemic, it was indeed a time to live much of the various aspects of justice promoted over the years, as the charity practically engaged in contributing its quota to keeping and sustaining the local community.

Covid-19

The Covid-19 pandemic has changed the shape and nature of the world. It has impacted not only the basic nature of social interactions but has also had a significant economic impact at every level in ways which have been outside of the charity’s control.

With lockdown measures in place, most of the schools Just Youth is working with were closed and, therefore, the charity’s activities were heavily affected. While strictly observing the Government’s advice on health and safety, Just Youth has encouraged all its workers to use all means available to continue serving people in need, making use of online platforms to organise meetings and prayers.

This pandemic also caused a financial impact, as the school ministries and other fundraising events were cancelled due to school closure. In order to continue with activities and to be able to protect our workers, one of our staff was furloughed under the Coronavirus Job Retention Scheme, having 80% of their wages costs covered by the Government. As the Government tried to ease the lockdown, Just Youth put in place measures of health and safety to slowly welcome back service users, volunteers and staff.

Just Youth 3

Trustees’ report Year to 31 December 2020

Activities, achievements and performance (continued)

School ministry

The beginning of the year looked good until the pandemic forced many changes. At the beginning of the year, Just Youth was busy doing ministry in schools. However, this was short-lived as a number of restrictions and regulations began to be enforced by the month of March, limiting and changing the way the charity operated, inspiring it to be creative to overcome the challenges.

When the restrictions were eased, the charity was able to visit schools again. In St Peter’s, Gorton, for example, the pupils were introduced to the chapel and many of these expressed interest in joining the School’s Chaplaincy Team. Weekly Gospel reflections and daily prayers were constantly made available for pupils and staff. A Chapel for Rosary Prayer was organised in October and prayer requests, counselling and emotional support were offered to the bereaved members of the school community by the Chaplaincy.

Just Youth 4

Trustees’ report Year to 31 December 2020

Activities, achievements and performance (continued)

Remote support

The first and basic form of remote support was keeping in touch with the schools through calls and inspirational letters. Just Youth tried to reassure them of prayers and encourage them to keep strong in the midst of the uncertain times. This could not reach the children directly, but feedback shows the staff found it quite helpful and reassuring.

Just Youth offered recorded masses, liturgical services and sessions prepared at the centre by members of the staff and sent over to the schools.

Social media outreach was another means used. Live masses were broadcasted on Facebook, videos and blog posts on various topics and issues were shared on Facebook, Instagram and YouTube.

Staff training

The pandemic also came with needs for additional training in various areas. With the now popular virtual environment making it possible, Just Youth did its best to make sure the schools’ staff were able to receive the necessary training in order to meet up with the demands of the time. Staff attended training sessions on Covid-19 control and the impact on mental health. They also received training on the use of social media for evangelisation.

Just Youth gap year programme

The gap year program was badly hit by the pandemic and some major partners had to call off their volunteering program suddenly, meaning some of the volunteers had to return home immediately. Two of them were stranded as they could not secure flights back home and were supported by the community.

Just Youth 5

Trustees’ report Year to 31 December 2020

Activities, achievements and performance (continued)

Helping the most vulnerable

The pandemic placed a call on all to be there for each other, as so many in the society became very vulnerable. Just Youth responded quite well to this call, beginning this outreach from within. As mentioned earlier, volunteers who were left stranded were helped by Just Youth.

During the year, the Just Youth team took up various roles at various times to attend to the needs of the vulnerable members of the community. During the lockdown, the charity was in touch with a number of house bound, in order to assist them with things like shopping and picking up medication whenever needed. Members of the community were also available for call the sick in the local hospitals. Just Youth also aligned with the local Tesco to collect and distribute groceries to those in need around the area.

Just Youth 6

Trustees’ report Year to 31 December 2020

Financial review

There was an overall surplus for the year of £4,982 (2019 – deficit of £3,009), bringing the total net assets of Just Youth as at 31 December 2020 to £71,950 (2019 - £66,968).

The charity continues to rely on the support of the Spiritans in the day to day operation and delivery of the Just Youth services. The support given by the Spiritans equated to £229,405 (2019 - £200,953) for the year in the form of a grant of £49,405 (2019 - £20,953), four Spiritan priests and three seminarian volunteers whose contribution equated in financial terms to £120,000 (2019 - £120,000) and the free use of the Spiritan Youth Centre which equated in financial terms to £60,000 (2019 - £60,000).

Income

Total income for the charity for the year amounted to £142,141 (2019 - £149,047).

Teaching and seminar income delivered through service level agreements realised £17,954 (2019 - £51,696) and the Just Youth Lottery realised £7,575 (2019 - £8,061).

The Spiritans provided a cash grant of £49,405 (2019 - £20,953) to Just Youth.

Income generated from the charity's own work, gifts and fundraising amounted to 23% (2019 - 46%) of the total while the grant from the Spiritans and the estimated value for the use of the Spiritan Youth Centre amounted to 77% (2019 - 54%).

Expenditure

Total expenditure of the charity for the year amounted to £137,159 (2019 - £152,056).

Expenditure on salaries and associated costs totalled £8,280 (2019 - £8,280), rental of the Spiritan Youth Centre amounted to £60,000 (2019 - £60,000), maintenance of the premises and associated expenditure amounted to £18,322 (2019 - £14,071) residential workers’ food and living expenses were £17,582 (2019 - £26,234), team travel, fuel and motor expenses totalled £17,533 (2019 - £18,380), the cost of providing activities was £914 (2019 - £4,114) and materials, resources and training costs were £4,519 (2019 - £10,855).

Financial position

The financial position of Just Youth is dependent on the continuing support of the Spiritans.

Reserves policy

The trustees have a policy of ensuring that they hold in reserve funds equivalent to the running costs of Just Youth for six months. At 31 December 2020 free reserves were £71,950 (2019 - £66,968). The level of free reserves currently held is slightly above that required by the reserves policy.

Given the continued support of The Spiritans, the trustees believe that despite the challenges that will arise in the short to medium term as a result of Covid-19, this level of reserves is deemed appropriate and they are content that the charity is a going concern.

Just Youth 7

Trustees’ report Year to 31 December 2020

Plans for the future

The trustees will continue to keep both income and expenditure under review. Whilst there will undoubtedly be challenges ahead due to the ongoing pandemic, the trustees do not expect material concerns to arise over the charity’s financial position. The parent charity, the Congregation of the Holy Spirit, will continue to support Just Youth.

Structure, governance, and management

Statement of trustees' responsibilities

The trustees are responsible for preparing the trustees’ report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the relevant Charity (Accounts and Reports) Regulations and the provisions of the charity’s trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Key management personnel

The key management personnel in charge of directing and controlling, running and operating the charity on a day to day basis comprise the trustees.

The trustees received no remuneration or reimbursement of expenses in connection with their duties as trustees or members of key management during the year (2019 - £nil).

Just Youth 8

Trustees’ report Year to 31 December 2020

Structure, governance, and management (continued)

Appointment of trustees

All trustees are appointed by those members of The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province (the “Province”) who are in permanent vows.

Training of the trustees in their role is provided using materials provided by the Charity Commission of England and Wales, major conferences, the Association of Provincial Bursars, the Conference of Religious and also relevant literature and seminars from firms of solicitors and accountants specialising in charity practice and procedures.

The names of the trustees who served during the year are set out on page 1.

Organisational structure

Risk management

The trustees are responsible for overseeing risk assessment. All significant activities undertaken by Just Youth are subject to a risk review. The major risks are ranked in terms of their potential impact and probability.

With the exception of the challenges faced because of the Covid-19 pandemic (see above), the key risks affecting Just Youth and the means by which they are mitigated are described below:

Just Youth 9

Trustees’ report Year to 31 December 2020

Structure, governance, and management (continued)

Risk management (continued)

Economic conditions

Through its Schools Team, the charity works with schools and colleges to develop the spiritual, social and intellectual potential of students. As the economy continues to struggle, there is increasing pressure on schools to meet ever tighter financial constraints and targets. Inevitably, this leads to some reducing their expenditure on developing partnerships with external organisations and hence the charity has seen a reduction in the services being required of schools. This, to some extent, is mitigated through careful monitoring of expenditure and resource planning and by continuing to develop and build on the network of schools and colleges that have built up a relationship with the charity.

Safeguarding

The charity works with children and young people and takes its responsibility in respect to safeguarding extremely seriously.

Just Youth has a Child Protection Officer who reports to the board of trustees.

All personnel in Just Youth encountering children or vulnerable adults must conform to established guidelines and procedures in accordance with the principles and guidelines set out in the National Safeguarding Policy of the Catholic Church, as agreed by the Bishop's Conference of England and Wales and the Conference of Religious National Safeguarding Policy: Respect for the innate dignity of every person is a fundamental principle. Integral to this is the recognition of the right of all children, which must be respected, protected, cared for and nurtured - a right rooted in the Gospel and Christian tradition as well as in international, domestic and Canon law.

Just Youth will always liaise closely with statutory agencies to ensure that if a disclosure is made, procedures are in place that allow for transparent practices.

These include the completion of Disclosure and Barring Service (DBS) disclosure forms. Training sessions take place in-house regularly and in conjunction with the Diocese of Salford.

Fundraising policy

The charity aims to achieve best practice in the way in which it communicates with donors and other supporters. It takes care with both the tone of its communications and the accuracy of its data to minimise the pressures on supporters. It applies best practice to protect supporters’ data and never sells data, it never swaps data and ensures that communication preferences can be changed at any time. The charity manages its own fundraising activities and does not employ the services of Professional Fundraisers. The charity undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service. During 2020, the charity received no complaints about its fundraising activities.

Just Youth 10

Trustees’ report Year to 31 December 2020

Employees, volunteers and members of the Congregation

Finally, the trustees would like to record their recognition of the professionalism and commitment of all their staff, volunteers and members of the Congregation for their dedication and hard work in ensuring the continuing work of the charity. In particular, Just Youth wishes once again to express its appreciation of the continued support of the Spiritans who provide us with financial assistance, personal resources and premises.

Approved by the trustees and signed on their behalf

Father James Mchamangu

Trustee Approved on: 7 June 2021

Just Youth 11

Independent auditor’s report 31 December 2020

Independent auditor’s report to the trustees of Just Youth

Opinion

We have audited the accounts of Just Youth (the ‘charity’) for the year ended 31 December 2020, which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the accounts. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the accounts:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the accounts, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the accounts is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Just Youth 12

Independent auditor’s report 31 December 2020

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report and Accounts, other than the accounts and our auditor’s report thereon. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Just Youth 13

Independent auditor’s report 31 December 2020

Auditor’s responsibilities for the audit of the accounts

Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

How the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s accounts to material misstatement, including obtaining an understanding of how fraud might occur, by:

Just Youth 14

Independent auditor’s report 31 December 2020

Auditor’s responsibilities for the audit of the accounts (continued)

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

We did not identify any irregularities, including fraud.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Just Youth 15

Independent auditor’s report 31 December 2020

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and with regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Buzzacott LLP Statutory Auditor 130 Wood Street London EC2V 6DL

29 June 2021

Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Just Youth 16

Statement of financial activities Year to 31 December 2020

Notes Total
funds
2020
£		 Total
funds
2019
£
Income from:
Donations
1
Other trading activities: fundraising events
2
Interest receivable
Charitable activities
. Youth education
3
Miscellaneous income
. Coronavirus Job Retention Scheme
. Surplus on disposal of tangible fixed assets
Total income
Expenditure on:
Raising funds
. Fundraising
4
Charitable activities
. Youth activities
5
Total expenditure
Net income (expenditure) for the year and net
movement in funds
7
Reconciliation of funds:
Fund balances brought forward at 1 January 2020
Fund balances carried forward at 31 December 2020		 62,730
8,965
1,110
67,359
1,977
—		 61,862
13,213
1,093
72,649
—
230
142,141 149,047
4,600
132,559		 2,820
149,236
137,159 152,056
4,982
66,968		 (3,009)
69,977
71,950 66,968

All of the charity's activities derived from continuing operations during the above two financial periods.

The charity has no recognised gains and losses other than those shown in the statement of financial activities and therefore no separate statement of total recognised gains or losses has been presented.

All income and expenditure in both periods related to unrestricted funds.

Just Youth 17

Balance sheet 31 December 2020

Notes 2020
£		 2019
£
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Short term deposits
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one year
12
Net current assets
Total net assets
The funds of the charity
Unrestricted funds
. General fund		 1,875 —
1,156
68,437
12,207		 3,474
67,327
7,810
81,800

(11,725)		 78,611

(11,643)
70,075 66,968
71,950 66,968
71,950 66,968

The accounts were approved by the trustees and signed on their behalf by:

Father James Mchamangu

Trustee

Approved on: 7 June 2021

Just Youth 18

Statement of cash flows Year to 31 December 2020

Notes
2020
£		 2019
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Cash flows from investing activities:
Interest received
Proceeds from the disposal of tangible fixed assets
Purchase of tangible fixed assets
Net cash (used in) provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January 2020
B
Cash and cash equivalents at 31 December 2020
B

6,897		 (3,988)


1,110
—
**(2,500) **		 1,093
230
—
**(1,390) ** 1,323

5,507


75,137
 (2,665)
77,802

80,644		 75,137

Notes to the statement of cash flows for the year to 31 December 2020.

A
B		 Reconciliation of net income (expenditure) and net movement in funds to net cash provided by
(used in) operating activities
2020
£
2019
£
Net income (expenditure) and net movement in funds (as per the
statement of financial activities)
4,982
(3,009)
Adjustments for:
Interest receivable
(1,110)
(1,093)
Depreciation
625
—
Surplus on disposal of tangible fixed assets
—
(230)
Decrease in debtors
2,318
1,367
Increase (decrease) in creditors
82
(1,023)
Net cashprovided by (used in) operating activities
6,897
(3,988)
Analysis of cash and cash equivalents
2020
£
2019
£
Cash at bank and in hand
12,207
7,810
Short term deposits (less than three months)
68,437
67,327
Total cash and cash equivalents
80,644
75,137		 Reconciliation of net income (expenditure) and net movement in funds to net cash provided by
(used in) operating activities
2020
£
2019
£
Net income (expenditure) and net movement in funds (as per the
statement of financial activities)
4,982
(3,009)
Adjustments for:
Interest receivable
(1,110)
(1,093)
Depreciation
625
—
Surplus on disposal of tangible fixed assets
—
(230)
Decrease in debtors
2,318
1,367
Increase (decrease) in creditors
82
(1,023)
Net cashprovided by (used in) operating activities
6,897
(3,988)
Analysis of cash and cash equivalents
2020
£
2019
£
Cash at bank and in hand
12,207
7,810
Short term deposits (less than three months)
68,437
67,327
Total cash and cash equivalents
80,644
75,137		 Reconciliation of net income (expenditure) and net movement in funds to net cash provided by
(used in) operating activities
2020
£
2019
£
Net income (expenditure) and net movement in funds (as per the
statement of financial activities)
4,982
(3,009)
Adjustments for:
Interest receivable
(1,110)
(1,093)
Depreciation
625
—
Surplus on disposal of tangible fixed assets
—
(230)
Decrease in debtors
2,318
1,367
Increase (decrease) in creditors
82
(1,023)
Net cashprovided by (used in) operating activities
6,897
(3,988)
Analysis of cash and cash equivalents
2020
£
2019
£
Cash at bank and in hand
12,207
7,810
Short term deposits (less than three months)
68,437
67,327
Total cash and cash equivalents
80,644
75,137		 Reconciliation of net income (expenditure) and net movement in funds to net cash provided by
(used in) operating activities
2020
£
2019
£
Net income (expenditure) and net movement in funds (as per the
statement of financial activities)
4,982
(3,009)
Adjustments for:
Interest receivable
(1,110)
(1,093)
Depreciation
625
—
Surplus on disposal of tangible fixed assets
—
(230)
Decrease in debtors
2,318
1,367
Increase (decrease) in creditors
82
(1,023)
Net cashprovided by (used in) operating activities
6,897
(3,988)
Analysis of cash and cash equivalents
2020
£
2019
£
Cash at bank and in hand
12,207
7,810
Short term deposits (less than three months)
68,437
67,327
Total cash and cash equivalents
80,644
75,137		 Reconciliation of net income (expenditure) and net movement in funds to net cash provided by
(used in) operating activities
2020
£
2019
£
Net income (expenditure) and net movement in funds (as per the
statement of financial activities)
4,982
(3,009)
Adjustments for:
Interest receivable
(1,110)
(1,093)
Depreciation
625
—
Surplus on disposal of tangible fixed assets
—
(230)
Decrease in debtors
2,318
1,367
Increase (decrease) in creditors
82
(1,023)
Net cashprovided by (used in) operating activities
6,897
(3,988)
Analysis of cash and cash equivalents
2020
£
2019
£
Cash at bank and in hand
12,207
7,810
Short term deposits (less than three months)
68,437
67,327
Total cash and cash equivalents
80,644
75,137
Net income (expenditure) and net movement in funds (as per the
statement of financial activities)
Adjustments for:
Interest receivable
Depreciation
Surplus on disposal of tangible fixed assets
Decrease in debtors
Increase (decrease) in creditors
Net cashprovided by (used in) operating activities		 4,982
(1,110)
625
—
2,318
82
6,897
Analysis of cash and cash equivalents 2020
£
Cash at bank and in hand
Short term deposits (less than three months)
Total cash and cash equivalents		 12,207
68,437
7,810
67,327
80,644 75,137

Just Youth 19

Principal accounting policies 31 December 2020

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Basis of preparation

These accounts have been prepared for the year to 31 December 2020. Comparative information is provided in respect to the year to 31 December 2019.

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts.

The accounts have been prepared in accordance with 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 United Kingdom and Republic of Ireland (Charities SORP FRS 102) (effective 1 January 2020) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the accounts requires the trustees and management to make significant judgements and estimates.

The items in the accounts where these judgements and estimates have been made include:

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.

Whilst acknowledging the effects that Covid-19 will continue to have on the charity’s operations with regards to the next accounting period, the trustees have concluded that there will be minimal impact on the charity’s net income. The trustees are mindful of the impact of economic pressures on schools and colleges and their budgets, and the consequent affect budgetary cuts may have on demand for the charity’s services, but they do not believe there are material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern.

Just Youth 20

Principal accounting policies 31 December 2020

Assessment of going concern (continued)

Consequently, their belief is that Covid-19 will not cast any significant doubt on the ability of the charity to continue as a going concern and that its reserve levels will be sufficient to withstand any continued reduction in income or increase in expenditure. In reaching this conclusion, the trustees have taken into consideration the undertaking given by the trustees of the charity’s parent, The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province (The Spiritans), to provide financial support to the charity to enable it to meet its liabilities as they fall due.

The trustees of The Spiritans have confirmed that they are willing to continue to provide financial and other support to the charity as and when needed for the medium term.

Income recognition

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Income comprises donations, income from fundraising events, interest receivable, fees and grants towards the provision of youth education and other income including the surplus on the disposal of tangible fixed assets and monies from the Coronavirus job Retention Scheme.

Donations and grants are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations or grants pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Grants are included within income from charitable activities where these amount to the provision of a specific service but as donations where the grant has been given for general purposes.

Donated services and facilities provided to the charity as gifts in kind are recognised in the period when it is probable that the economic benefits will flow to the charity, provided they can be measured reliably. This is normally when the service is provided or the facilities are used by the charity. An equivalent amount is included as expenditure. Donated services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain facilities or services of equivalent economic benefit on the open market.

In accordance with the Charities SORP FRS 102 volunteer time is not recognised.

Income from the charity’s lottery is included in the accounts when the lottery is drawn with income being deferred until such time as the draw takes place. Income from other fundraising events and appeals is included in the accounts when the income is received or when it is probable that income will be received and when it can be measured reliably.

Just Youth 21

Principal accounting policies 31 December 2020

Income recognition (continued)

Fees and related income in respect to the provision of charitable work are measured at the fair value of the consideration received or receivable, excluding discounts or rebates.

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.

Gains on the disposal of tangible fixed assets represent the difference between the net proceeds (after deducting sale costs) and the net book value of the asset immediately prior to disposal. Such gains are accounted for at the point at which title to the asset moves from the charity.

Monies from the Coronavirus Job Retention Scheme are recognised in the statement of financial activities when the funds have been applied for and the amount receivable has been quantified.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows:

All expenditure is stated inclusive of irrecoverable VAT.

Allocation of support and governance costs

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment.

Governance costs comprise the costs involving the public accountability of the charity (including audit costs) and costs in respect to its compliance with regulation and good practice. It also comprises a proportion of the wages of one member of staff.

Support costs, including governance costs, are allocated to the charity’s sole charitable activity.

Just Youth 22

Principal accounting policies 31 December 2020

Tangible fixed assets and depreciation

All assets costing more than £1,500 and with an expected useful life exceeding one year are capitalised.

Motor vehicles are capitalised and depreciated over a four-year period on a straight line basis, in order to write off the cost of each vehicle over its estimated useful life.

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Funds structure

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Leased assets

Rentals applicable to operating leases where substantially all the benefits and risks of the ownership remain with the lessor are charged on a straight line basis over the lease term.

Pension costs

Contributions in respect of the charity’s defined contribution pension scheme are charged to the statement of financial activities when they are payable to the scheme. The charity’s contributions are restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end. The charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

Just Youth 23

Notes to the accounts 31 December 2020

1 Income from donations

Income from donations
Unrestricted funds
Total
2020
£		 Total
2019
£
Gifts in kind (note 14)
Other donations		 60,000
2,730		 60,000
1,862
62,730 61,862

2 Income from other trading activities: fundraising events

Income from other trading activities: fundraising events
Unrestricted funds
Total
2020
£		 Total
2019
£
Lottery receipts
Other fundraising income		 7,575
1,390		 8,061
5,152
8,965 13,213

3 Income from charitable activities: youth education

Unrestricted funds
Total
2020
£
Total
2019
£
15,854
37,064
2,100
14,632
17,954
51,696
49,405
20,953
67,359
72,649		 Unrestricted funds
Total
2020
£
Total
2019
£
15,854
37,064
2,100
14,632
17,954
51,696
49,405
20,953
67,359
72,649
Total
2019
£
37,064
14,632
51,696
20,953
72,649
Service level agreements –
. Chaplaincy agreements with schools
.. Regular
.. Ad-hoc
Grants
. The Spiritans
Total funds

4 Expenditure on raising funds: fundraising

Expenditure on raising funds: fundraising
Unrestricted funds
Total
2020
£		 Total
2019
£
Lotterycosts 4,600 2,820

Just Youth 24

Notes to the accounts 31 December 2020

5 Expenditure on charitable activities: youth activities

Expenditure on charitable activities: youth activities
Unrestricted funds
Total
2020
£		 Total
2019
£
Activities’ leaders and coordinators
Residential workers’ food and expenses
Rent
Premises costs and rates
Materials, resources and training
Travel and motor
Cost of activities and outings
Promotion of youth activities
Governance costs (note 6)
Total funds		 9,135
17,582
60,000
18,322
4,519
17,533
914
36
4,518		 9,291
26,234
60,000
14,071
10,855
18,380
4,114
1,981
4,310
132,559 149,236
6
7
8		 Governance costs 2020
£

2019
£
Legal andprofessional fees 4,518
4,310


2019
£
Staff costs (note 8)
Depreciation
Operating lease rentals
Auditor’s remuneration
. Statutory audit services
.. Prior year
.. Currentyear		 8,280
625
8,848
(528)
2,600
8,280

—

5,047

(92)

3,000
Staff costs and remuneration of key management personnel
2020
£

2019
£
Staff costs during the year were as follows:
Wages and salaries		 8,280
8,280

No employees earned more that £60,000 per annum (including benefits) during the year (2019 - none).

The average number of employees during the year was 1 (2019 - 1).

The key management personnel in charge of directing and controlling, running and operating the charity on a day to day basis comprise the trustees.

The trustees received no remuneration or reimbursement of expenses in connection with their duties as trustees or members of key management during the year (2019 - £nil).

Just Youth 25

Notes to the accounts 31 December 2020

9 Taxation

Just Youth is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

The charity is not registered for VAT and therefore expenditure includes irrecoverable VAT where applicable.

10 Tangible fixed assets

Tangible fixed assets
Motor
vehicles
£
—
2,500
2,500
—
625
625
1,875
—


2019
£
Cost or valuation
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 20120
Charge for the year
At 31 December 2020
Net book values
At 31 December 2020
At 31 December 2019
Debtors 2020
£
Other debtors
Prepayments		 300
856
2,633

841
1,156
3,474

11 Debtors

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2020
£

2019
£
Deferred income
Accruals
Other creditors		 375
4,750
6,600
375

5,268

6,000
11,725
11,643

Deferred income comprises grant and lottery income received in advance.

2020
£		 2019
£
Deferred income brought forward at 1 January 2020
Amount released to income
Amount deferred in year
Deferred income carried forward at 31 December 2020		 375
(375)
375		 375
(375)
375
375 375

Just Youth 26

Notes to the accounts 31 December 2020

13 Operating leases

At 31 December 2020, the charity had total future commitments under non-cancellable operating leases relating to office equipment as follows:

Office equipment Office equipment Motor vehicles Motor vehicles
2020
£		 2019
£		 2020
£		 2019
£
Amounts payable:
Within one year
After one but within five years		 —
—		 932
—		 6,628
7,421		 5,061
6,957
— 932 14,049 12,018

14 Ultimate control and related party transactions

Just Youth is a subsidiary of the charity named The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province (The Spiritans) registered in England and Wales with Charity Registration Number 227350 and known also within the Catholic Church as ‘The Spiritans’ and the ‘Holy Ghost Fathers’. This is due to the trustees of The Spiritans being the trustees of the charity and hence having ultimate control over the charity. The Spiritans also provide key financial support to the charity.

During the year, Just Youth received £49,405 (2019 - £20,953) from The Spiritans as core funding. In addition, The Spiritans provided free use of the Spiritan Youth Centre which equated to a gift-in-kind of £60,000 (2019 - £60,000). During the year, four Spiritan priests and three seminarian volunteers gave their time to the charity. An estimate of the value of this time, which is not reflected in these accounts, is £120,000 (2019 - £120,000). At the year-end there was no indebtedness between Just Youth and The Spiritans (2019 - none).

There were no other related party transactions requiring disclosure in the year (2019 – none).

Just Youth 27