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2021-12-31-accounts

Just Youth

Annual Report and Accounts

31 December 2021

Charity Registration Number 1072491 (England and Wales)

Contents

Reports
Legal and administrative information 1
Trustees’ report 2
Independent auditor’s report 13
Accounts
Statement of financial activities 18
Balance sheet 19
Statement of cash flows 20
Principal accounting policies 21
Notes to the accounts 25

Just Youth

Legal and administrative information

Trustees Father Ugochukwu Ikwuka C.S.Sp (Chairperson from 1 September 2021) Father Michael Desmond Wilson C.S.Sp (appointed 1 September 2021) Father James Flynn C.S.Sp (First Assistant) (appointed 1 September 2021) Father Joseph Melchior Kiwango C.S.Sp (appointed 1 September 2021) Father Paul Antwi-Boasiako C.S.Sp (appointed 1 September 2021) Father Kenneth Okoli C.S.Sp (Chairperson) (resigned 1 September 2021) Father James Mchamangu C.S.Sp (resigned 1 September 2021) Father John Kitchen C.S.Sp (First Assistant) (resigned 1 September 2021) Father Thomas Wilberforce C.S.Sp (resigned 1 September 2021) Principal Address The Spiritan Centre Northallerton Road Lower Kersal Salford M7 3TP Charity registration 1072491 number 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 2021

The trustees present the report and accounts of Just Youth (the “charity”) for the year ended 31 December 2021.

The accounts have been prepared in accordance with the accounting policies set out on pages 21 to 24 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 2021

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.

Just Youth 3

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

General overview (continued)

Just Youth Team

Just Youth Mission

Since the start of the Covid-19 pandemic in 2020, we have been living through a very challenging time. For many people, it was a time of so much isolation and loneliness, of sadness and death, and yet of creativity and shining generosity.

Covid-19 has impacted not only the basic nature of social interactions but has also had a significant economic impact at every level in ways that have been outside of the charity’s control.

As the Government announced reopening of the activities, some of the schools Just Youth is working with were did not allow many people to go in and, therefore, the charity’s activities were heavily affected. While strictly observing the Government’s advice on health and safety, Just Youth continues to encourage 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 continued to affect the charity financially, as some of school ministries and other fundraising events were cancelled.

Just Youth 4

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Just Youth Ministry

The ongoing pandemic continued to affect the charity’s ministry but with the easing of the restrictions, the charity was able to visit schools again. Also, some schools were able to bring the pupils to our Spiritan Centre in Salford. In schools with chapels, the pupils were reintroduced to the chapel and many of these expressed interest in joining the School’s Chaplaincy team.

Mass in one of our schools

Pupils visiting the Spiritan Centre

Just Youth 5

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Exploring important themes with schools

As an example of our work, Just Youth had a retreat day for the reception, year one and year two of a school. The pupils had lessons based on the theme of serving others. They were able to understand what it meant to serve others especially their peers. They were eager to answer and ask questions whilst participating in the activities provided. There was also a brief session with some of the year 5 who were being prepared to serve as mentors to others. The brief session was based on discipleship and following Jesus. The day ended with a brief assembly with the closing prayer and blessings. They very much enjoyed the day.

Remote support

Just Youth is aware that the full impact of the aftermath of the pandemic on finances, spiritual health, mental health is still uncertain. Hence, Just Youth continues to use digital platforms to reach the service users. For the schools which are not yet able to invite back the Just Youth team to run activities, we have continued to keep in touch with those schools through:

Staff training

The pandemic also presented 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 6

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Just Youth gap year programme

The gap year programme returned to action after almost two years of Covid-19 pandemic which disrupted our entire activities. The academic year, September 2021 began with three of our volunteers all from Germany. For the first time we had one of the volunteers staying with us for six weeks. She completed her six week experience with us successfully. Just Youth continued with the support of our other Spiritan students.

Feedback from our volunteers on the gap year programme

Nora: “ My name is Nora I am 20 years old and from Germany. I finished school last year and am looking

Volunteers helping the students in our Centre

forward to going to University to study educational science next year. I decided to do a gap year to take a break from studying and to find out if working with Youths and Children is something I want to do in my future as well. To improve my English was, of course, also one of the reasons to come to England. I arrived in Manchester on the 30 December right before the second lockdown started. So, my start at Just Youth was not like I expected it to be. But they did their absolute best to let me feel welcome.

My first day at school was in February at St John Vianney. I was glad that we finally came back to the school. The first times we went there I was a bit nervous. English schools are quite different from German schools, but after some time I get to know the students and the teachers better. St John Vianney is a lovely school and I really enjoy going there once a week. In March we were able to get back to St Anne’s once a week as well. I am always looking forward to going there. They are really nice and clever students.

In my time in the community and also in the schools I learned a lot more about the Catholic faith. I am a Protestant and even when I visited for some years it is different and interesting to be part of a Catholic community.

I am not only improving my English. I am learning to prepare school lessons and to teach which is a challenge but a lot of fun too and I a learn a lot about different cultures which is always interesting for me and helps me to broaden my horizons. ”

Claudia: “ I have been part of Just Youth since 2019. It was a really good experience, I really enjoy my stay here. Working with children, was one of the best experiences I had in Just Youth. It was my first time to work with them. Community life was also one aspect in Just Youth I appreciated. Living with people from different countries made me see life differently. I learnt to accept and respect other peoples’ cultures and opinions. From my experience here, I grew up as individual, I also grew up spiritually .”

Just Youth 7

Trustees’ report Year to 31 December 2021

Activities, achievements and performance (continued)

Just Youth Community Outreach Programme

As part of our initiatives to serve our local community, and to meet more young people who are not in the school we visit, Just Youth introduced an Outreach Programme which seeks to bring together young people, in and around Salford to learn and socialise. The programme began few months ago and is organised every two weeks. Activities such as art and craft, music and dance, painting, presentations, making of bracelets, indoor games, team building games and activities, movies and reflections are organized and participated in by the Just Youth team and the young people. This project is meant to help young people around Salford and beyond as well as children of refugees and asylum seekers in order to integrate them into society. It is always exciting seeing young people interacting and sharing ideas through this project.

Spiritan Seminarians: Brother Michael: “ Coming to Just Youth has opened an interesting chapter of my life. The notion of working with children and young people has always been my passion. Just Youth serves as a platform where one can harness and nurture many possibilities. These possibilities could range from leadership opportunities to acquiring experience in different areas of life. The time spent here could be utilized in many ways as one prepares for the next phase of life. It could also be used as a time for major life decisions. My time thus far has been amazing in the sense that one is able to discover their inner selves and to decide on what next major step to take. I have very much enjoyed my time at retreats and school chaplaincies. One is amazed at the many life lessons that could be learned from children and even from toddlers during these school encounters. The joy and fulfilment that one derives from these encounters are genuine and lasting. The time spent thus far has been amazing and I look forward to more fruitful encounters .”

Financial review

There was an overall deficit for the year of £3,974 (2020 – surplus of £4,982), bringing the total net assets of Just Youth as at 31 December 2021 to £67,976 (2020 - £71,950).

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 £216,300 (2020 - £229,405) for the year in the form of a grant of £36,300 (2020 - £49,405), four Spiritan priests and three seminarian volunteers whose contribution equated in financial terms to £120,000 (2020 - £120,000) and the free use of the Spiritan Youth Centre which equated in financial terms to £60,000 (2020 - £60,000).

Just Youth 8

Trustees’ report Year to 31 December 2021

Financial review (continued)

Income

Total income for the charity for the year amounted to £142,852 (2020 - £142,141).

Teaching and seminar income delivered through service level agreements realised £28,337 (2020 - £17,954) and the Just Youth Lottery realised £7,244 (2020 - £7,575).

The Spiritans provided a cash grant of £36,300 (2020 - £49,405) to Just Youth.

Income generated from the charity's own work, gifts and fundraising amounted to 33% (2020 - 23%) of the total while the grant from the Spiritans and the estimated value for the use of the Spiritan Youth Centre amounted to 67% (2020 - 77%).

Expenditure

Total expenditure of the charity for the year amounted to £146,826 (2020 - £137,159).

Expenditure on salaries and associated costs totalled £8,313 (2020 - £8,280), rental of the Spiritan Youth Centre amounted to £60,000 (2020 - £60,000), maintenance of the premises and associated expenditure amounted to £21,896 (2020 - £18,322) residential workers’ food and living expenses were £21,581 (2020 - £17,582), team travel, fuel and motor expenses totalled £17,131 (2020 - £17,533), the cost of providing activities was £2,824 (2020 - £914) and materials, resources and training costs were £7,023 (2020 - £4,519).

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 2021 free reserves were £67,976 (2020 - £71,950). Therefore, the current level of free reserves is below target. It is the intention of the trustees to continue to try to build up reserves through careful financial management and by aiming to achieve small surpluses year by year.

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 aftermath of the 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:

Just Youth 9

Trustees’ report Year to 31 December 2021

Structure, governance, and management (continued)

Statement of trustees' responsibilities (continued)

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 (2020 - £nil).

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.

Just Youth 10

Trustees’ report Year to 31 December 2021

Structure, governance, and management (continued)

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.

The key risks affecting Just Youth and the means by which they are mitigated are described below:

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.

Just Youth 11

Trustees, rèport Year to 31 December 2021 Structurnp govornanc•, and manag•m•nt (￿ntInued} Rlsk managemont (continu8d) Safeguardlng The charlty works With children and young poople and tskes Ils r8sponslbllity In respect to safeguardlng extremety s8rlou85y. Ju8t Youth has a Chlld Protectlon Offl¢¢i who reports to th8 b08rd of trustees. All personnel In Just Youth encountsrlng chlldren or vulner8ble 8dult8 must conform lo established guidelines and procedures in accordance with the principles and guSdellneB 58t out in the Natlonal Safe9uardlng Pollcy of the Calhollc Church. as agreed by tho Blshop's Conf8r8nce of England and Wales and Ihg Conference of Rellglous Notional Safagu8rding Policy.. Respect lor the innate dignity of every person is a fvndamenlal principle. Integral to th18 Is the recognlllon of the rSghl of all chlldren, whlch mu81 be ra8pecled, protacted, c8red forand nurtured- a rlght rooted In tha Gospal and Chrlslan tradI￿on as well as In inl8mational, domostic and Canon law. Ju81 Youth wlll always 158588 closely wSth slalulory agencSas lo ensur8 that If o dl$¢108urg18 made, proGedures are In place that allow for transparent praGIi¢gs. These Include the completlon of Disclosure and BarrSng Servico IDBSI dlsc108ure fomis. Trainlng sesslons take place In-house regularly and In conjunctton wilh the Dlocese of Salford. Fundrnl8lng pollcy The charity aims to achieve best practice In the way in which il communicates with donor8 and other 8UPPOrter8. It lak88 care wlth both the tone of118 communlcallon8 and the accur8Cy of Ils data lo minlrnise the pressures on supportgrs. It applie5 best pr8¢lice to protect 8UPPOrter8' data and never sells data, it nover swaps da18 and en$ure$ Ih8t Communica￿On preference8 can be changed al any Ilme. The ch8rlty manages It8 own fundra181ng actlvilles and doe$ not employ the services of Professional Fundraisers. The charity undertakes lo react lo and Investigate any complalnts reg8rdlng Ils fundraS$lng actlvilles and lo learn from Ihem 8nd improve Its $8rvlce. Durlng 2021, the chartty recelved no complalnts 8bout118 fundralslng activitigs. Employ￿•. volunto8rn and mombern of th• Congrogatlon Flnally. th8 Iruslaes would Ilk8 to record Ihelr r8cognKlon of the profe881onall8m and commitment of all their staff, volunloers and members of the Congregation for their dedication and hard Work in ensuring thg continuing work of tho tharity. In particular. Just Youth wishes once again lo expr8ss ib appreci811on of the continued support of lh8 Splrflans who provlde US wlth financial esslstsnca, parsonal rasources and premises. d ty the trusteos and si n thoir behalf Trustee Approved on.. Just Youth 12

Independent auditor’s report 31 December 2021

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 2021, 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 13

Independent auditor’s report 31 December 2021

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 14

Independent auditor’s report 31 December 2021

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 15

Independent auditor’s report 31 December 2021

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 16

Independent auditor’s report 31 December 2021

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 13 July 2022 Statutory Auditor 130 Wood Street London EC2V 6DL

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

Just Youth 17

Statement of financial activities Year to 31 December 2021

Notes Total
funds
2021
£		 Total
funds
2020
£
Income from:
Donations
1
Other trading activities: fundraising events
2
Interest receivable
Charitable activities
. Youth education
3
Miscellaneous income
. Coronavirus Job Retention Scheme
Total income
Expenditure on:
Raising funds
. Fundraising
4
Charitable activities
. Youth activities
5
Total expenditure
Net (expenditure) income for the year and net
movement in funds
7
Reconciliation of funds:
Fund balances brought forward at 1 January 2021
Fund balances carried forward at 31 December 2021		 66,283
11,684
248

64,637

—		 62,730
8,965
1,110
67,359
1,977
142,852 142,141



2,700

144,126		 4,600
132,559
146,826 137,159

(3,974)


71,950		 4,982

66,968

67,976		 71,950

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 18

Balanc• shoet 31 December 2021 2021 2020 Note8 Flxed 888•ts Tangibl8 assets 10 1,250 1,875 Currènt a•i•t• Debtors Short twm deposlts Co$h al bank and kn hand 11 1,771 68,084 3,517 73,972 1,156 68.437 12,207 81,800 Llabllltl•• Creditor8: amounts fallSng due wtthln one year N•t curr•nt assots 12 17,246} {11.725} 66,726 70.075 Total net a•••t8 67.976 71,950 Th8 funds of th• charlty Unreslrlcled funds . Genoral fund 87,976 71.950 The accounts were approved by the trustees and slgned on Ihelr behalf by: Tru8tee Approved on: Just Youth 19

Statement of cash flows Year to 31 December 2021

Notes
2021
£		 2020
£
Cash flows from operating activities:
Net cash (used in) provided by operating activities
A
Cash flows from investing activities:
Interest received
Purchase of tangible fixed assets
Net cash provided by (used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January 2021
B
Cash and cash equivalents at 31 December 2021
B

**(8,691) **		 6,897


248
—		 1,110
(2,500)
248 (1,390)

(8,443)


80,644
 5,507
75,137

72,201		 80,644

Notes to the statement of cash flows for the year to 31 December 2021.

provided by operating activities
2021
£		 2020
£
Net (expenditure) income and net movement in funds (as per the
statement of financial activities)
Adjustments for:
Interest receivable
Depreciation
(increase) decrease in debtors
(Decrease) increase in creditors
Net cash(used in) provided by operating activities
(3,974)
(248)
625
(615)
(4,479)		 4,982
(1,110)
625
2,318
82
(8,691) 6,897
Analysis of cash and cash equivalents
2021
£		 2020
£
Cash at bank and in hand
Short term deposits (less than three months)
Total cash and cash equivalents		 3,517
68,684		 12,207
68,437
72,201 80,644

No separate reconciliation of net debt has been prepared as there is no difference between the net cash (debt) of the charity and the above cash and cash equivalents.

Just Youth 20

Principal accounting policies 31 December 2021

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 2021. Comparative information is provided in respect to the year to 31 December 2020.

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 at least one year from the date of approval of these accounts.

The trustees of the charity believe there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. In reaching this view, the trustees acknowledge that the charity continues to receive support from its parent charity, The Congregation of the Holy Spirit and the Immaculate Heart of Mary, British Province.

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.

Just Youth 21

Principal accounting policies 31 December 2021

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.

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.

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Principal accounting policies 31 December 2021

Income recognition (continued)

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.

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.

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Principal accounting policies 31 December 2021

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.

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Notes to the accounts 31 December 2021

1 Income from donations

Income from donations
Unrestricted funds
Total
2021
£


Total
2020
£
Gifts in kind (note 14)
Other donations		 60,000
6,283
60,000

2,730
66,283
62,730

2 Income from other trading activities: fundraising events

Income from other trading activities: fundraising events
Unrestricted funds
Total
2021
£


Total
2020
£
Lottery receipts
Other fundraising income		 7,244
4,440
7,575

1,390
11,684
8,965

3 Income from charitable activities: youth education

Income from charitable activities: youth education
Unrestricted funds
Total
2021
£


Total
2020
£
Service level agreements –
. Chaplaincy agreements with schools
.. Regular
.. Ad-hoc
Grants
. The Spiritans
Total funds		 25,297
3,040
15,854

2,100
28,337
36,300
17,954

49,405
64,637
67,359

4 Expenditure on raising funds: fundraising

Unrestricted funds Unrestricted funds
Total
2021
£


Total
2020
£
Lotterycosts 2,700 4,600

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Notes to the accounts 31 December 2021

5 Expenditure on charitable activities: youth activities

6
7
8		 Unrestricted funds Unrestricted funds
Total
2021
£


Total
2020
£
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		 9,053
21,581
60,000
21,896
7,023
17,131
2,824
192
4,426
9,135

17,582

60,000

18,322

4,519

17,533

914

36

4,518
144,126
132,559
Governance costs 2021
£		 2020
£
Legal andprofessional fees 4,426 4,518
2020
£
Staff costs (note 8)
Depreciation
Operating lease rentals
Auditor’s remuneration
. Statutory audit services
.. Prior year
.. Currentyear		 8,313
625
7,496
(80)
2,600		 8,280
625
8,848
(528)
2,600
Staff costs and remuneration of key management personnel
2021
£		 2020
£
Staff costs during the year were as follows:
Wages and salaries		 8,313 8,280

No employees earned more that £60,000 per annum (including benefits) during the year (2020 - none).

The average number of employees during the year was 1 (2020 - 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 (2020 - £nil).

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Notes to the accounts 31 December 2021

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

Motor
vehicles
£
Cost or valuation
At 1 January 2021 and 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book values
At 31 December 2021
At 31 December 2020		 2,500
625
625
1,250
1,250
1,875

11 Debtors

Debtors
2021
£		 2020
£
Other debtors
Prepayments and accrued income		 300
1,471		 300
856
1,771 1,156

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2021
£		 2020£
Deferred income
Accruals
Other creditors		 375
3,971
2,900		 375
4,750
6,600
7,246 11,725

Deferred income comprises grant and lottery income received in advance.

2021
£		 2020
£
Deferred income brought forward at 1 January 2021
Amount released to income
Amount deferred in year
Deferred income carried forward at 31 December 2021		 375
(375)
375		 375
(375)
375
375 375

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Notes to the accounts 31 December 2021

13 Operating leases

At 31 December 2021, the charity had total future commitments under non-cancellable operating leases relating to office equipment as follows:

Motor vehicles Motor vehicles
2021
£		 2020
£
Amounts payable:
Within one year
After one but within five years		 5,333
2,088		 6,628
7,421
7,421 14,049

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 £36,300 (2020 - £49,405) 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 (2020 - £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 (2020 - £120,000). At the year-end there was no indebtedness between Just Youth and The Spiritans (2020 - none).

There were no other related party transactions requiring disclosure in the year (2020 – none).

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