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2022-12-31-accounts

Just Youth

Annual Report and Accounts

31 December 2022

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 16
Balance sheet 17
Statement of cash flows 18
Principal accounting policies 19
Notes to the accounts 23

Just Youth

Legal and administrative information

Trustees Father Ugochukwu Ikwuka C.S.Sp (Chair)
Father Michael Desmond Wilson C.S.Sp
Father James Flynn C.S.Sp (First Assistant)
Father Joseph Melchior Kiwango C.S.Sp
Father Paul Antwi-Boasiako C.S.Sp
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 2022

The trustees present the report and accounts of Just Youth (the “charity”) for the year ended 31 December 2022.

The accounts have been prepared in accordance with the accounting policies set out on pages 19 to 22 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).

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 2022

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 the recent 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.

After Covid-19, the social impact of Russia – Ukraine Conflict

The Covid-19 pandemic era brought with it a change in the shape and nature of the world. It affected not only the basic nature of social interactions but also caused a significant economic impact at every level in ways, which were outside of the charity’s control.

Just Youth 3

Trustees’ report Year to 31 December 2022

Activities, achievements and performance (continued)

After Covid-19, the social impact of Russia – Ukraine Conflict (continued)

As we were glimpsing the end, the new wave of the Russian and Ukrainian conflict reared its head causing a mass wave of disruption all over the world, directly or indirectly. The conflict has created many refugees, which include young children. Some of these children are found in the schools where we work and some live in our locality. Their presence has encouraged Just Youth to come up with a project that seeks to engage and support such children outside the school environment to integrate in their new environment in line with the mission of the charity.

The Russian and Ukraine conflict of course has also caused a financial impact with inflation and the high cost of living. In order to continue with activities and to be able to protect our workers, we were able to secure a grant, which supports the new project (Outreach).

School Ministry

The beginning of this term saw some challenges for Just Youth with the loss of one of our chaplaincy schools, but we managed to overcome it and keeping the charity afloat by tripling our ad-hoc ministry to Parishes and non-chaplaincy schools.

The School Chaplaincies continued at St Peter’s, Gorton and St John Vianney and another 2 who have decided to work with us and join Just Youth’s family: Our Lady’s RC High School in Manchester and John Henry Newman. Discussions with St Matthew’s RC High School on the possibility of a full time chaplaincy are ongoing.

Just Youth 4

Trustees’ report Year to 31 December 2022

Activities, achievements and performance (continued)

School Ministry (continued)

Just Youth’s other activities are the Ad-Hoc Chaplaincy Programs, where we visit schools and parishes for retreats and staff training. In 2022, as we continued with the chaplaincy programs in several schools, some others in Greater Manchester have been interested and inspired by our values. They are:

As well as schools, we are also present in the life of Parishes, supporting their Young People through their journey of faith. In 2022, we conducted retreats in Parishes such as St Willibrord’s and Our Lady’s, and a special retreat for Altar Servers in St Michael. Just Youth has been contacted by St Peter’s Parish in Hazel Grove for a retreat day for their confirmation group that will take place in 2023.

Outreach

As stated earlier, looking at the reality of our neighbours and responding to the social impact caused both by the Russia-Ukraine conflict and the aftermath of the Covid-19 Pandemic, Just Youth has decided to expand its activities to include the Young People in our local community.

As the local demographics change, Just Youth’s Outreach Programme which started in the month of September aims to integrate the young newcomers into the community and be in a safe space for their holistic development. The project is possible thanks to a successful grant application to ‘Awards for All’ – the first of its kind for Just Youth!

Just Youth 5

Trustees’ report Year to 31 December 2022

Activities, achievements and performance (continued)

Outreach (continued)

Every 3rd Saturday of the month, young people and families alike, come to our Spiritan Centre for arts and crafts, music and dancing activities and sessions tailored to meet their evolving needs.

We are able to measure the positive impact of the Programme, as the users are now promoting the project and bringing families and friends around. With this confirmation from the community and the support of our always-available volunteers, we are confident to continue in this new adventure.

Our connection with the Filipino Community in Manchester continues to be strong and, as part of our outreach activities, we continue to support the young people from the Philippines. This year, we were happy to spend a full day with them in a fun-filled retreat.

Social Media

As a youth organization, we have realized that social media is one of the best ways to reach out to young people and advertise the work of Just Youth.

In 2022, we have been more active on social media, especially on the platforms of Twitter and Instagram. Some schools such as St Peter’s RC, Stonyhurst & John Henry Newman, use these platforms to interact with us and deepen their relationship with Just Youth, as they have access to what we do beyond their own school walls.

To increase our visibility, we have decided to update our website and make it more interactive.

Website: justyouth.co.uk Instagram: @justyouthsalford Twitter: @justyouth2

Just Youth 6

Trustees’ report Year to 31 December 2022

Activities, achievements and performance (continued)

Staff training

Just Youth is doing its best to make sure the staff and the volunteers receive adequate training in order to help them provide quality and appropriate sessions in schools. We now work in partnership with Salford CVS and one of their staff members has been helpful giving us constant support.

With the retirement of Teresa, Just Youth has also decided to train Claudia to be our Safeguarding Officer.

Just Youth gap year programme

The travel restrictions and uncertainties of the last couple of years has affected the volunteering program directly. This year, we started to overcome these issues and reconnected with a former volunteer, who was not able to finish his gap year program in 2020, and expressed the desire to come back. He comes all the way from Colombia and we are happy to have him on our team!

Just Youth 7

Trustees’ report Year to 31 December 2022

Financial review

There was an overall surplus for the year of £4,494 (2021 – deficit of £3,974), bringing the total net assets of Just Youth as at 31 December 2022 to £72,470 (2021 - £67,976).

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 £199,160 (2021 - £216,300) for the year in the form of a grant of £19,160 (2021 - £36,300), four Spiritan priests and three seminarian volunteers whose contribution equated in financial terms to £120,000 (2021 - £120,000) and the free use of the Spiritan Youth Centre which equated in financial terms to £60,000 (2021 - £60,000).

Income

Total income for the charity for the year amounted to £134,343 (2021 - £142,852).

Teaching and seminar income delivered through service level agreements realised £34,935 (2021 - £28,337) and the Just Youth Lottery realised £6,645 (2021 - £7,244).

The Spiritans provided a cash grant of £19,160 (2021 - £36,300) to Just Youth and the charity secured a restricted grant of £9,000 (2021 – £nil).

Income generated from the charity's own work, gifts and fundraising amounted to 41% (2021 - 33%) of the total while the grant from the Spiritans and the estimated value for the use of the Spiritan Youth Centre amounted to 59% (2021 - 67%).

Expenditure

Total expenditure of the charity for the year amounted to £129,849 (2021 - £146,826).

Expenditure on salaries and associated costs totalled £9,559 (2021 - £8,313), rental of the Spiritan Youth Centre amounted to £60,000 (2021 - £60,000), maintenance of the premises and associated expenditure amounted to £19,649 (2021 - £21,896), residential workers’ food and living expenses were £12,866 (2021 - £21,581), team travel, fuel and motor expenses totalled £13,470 (2021 - £17,131), the cost of providing activities was £656 (2021 - £2,824) and materials, resources and training costs were £6,987 (2021 - £7,023).

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 2022 free reserves were £64,323 (2021 - £67,976). 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, Russian and Ukrainian conflict and the high cost of living, 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.

Just Youth 8

Trustees’ report Year to 31 December 2022

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:

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 (2021 - £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.

Just Youth 9

Trustees’ report Year to 31 December 2022

Structure, governance, and management (continued)

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.

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 10

Independent auditor’s report 31 December 2022

Structure, governance, and management (continued) Risk management (continued)

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 allows 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 2022, the charity received no complaints about its fundraising activities.

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

Just Youth 8

Independent auditor’s report 31 December 2022

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 2022, 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.

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.

Just Youth 12

Independent auditor’s report 31 December 2022

Other information (continued)

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.

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.

Just Youth 13

Independent auditor’s report 31 December 2022

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

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:

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

Just Youth 14

Independent auditor’s report 31 December 2022

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

How the audit was considered capable of detecting irregularities including fraud (continued)

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.

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

19 September 2023

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

Just Youth 15

Statement of financial activities Year to 31 December 2022

Notes
Income from:
Donations
1
Other trading activities:
fundraising events
2
Interest receivable
Charitable activities
. Youth education
3
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 2022
Fund balances carried
forward at 31 December 2022		 Unrestricted
funds
£		 Restricted
funds
£		 Total
funds
2022
£		 Unrestricted
funds
£		 Restricted
funds
£
Total
funds
2021
£
63,210
7,695
343
54,095
—
—

—

9,000
63,210
7,695

343


63,095		 66,283
11,684
248
64,637
—
66,283
—
11,684

—
248

—
64,637
125,343
9,000
134,343		 142,852
—
142,852
1,100
127,896
—

853


1,100


128,749		 2,700
144,126
—
2,700

—
144,126
128,996
853
129,849		 146,826
—
146,826
(3,653)
67,976		 8,147
—
4,494


67,976		 (3,974)

71,950		 —
(3,974)
—
71,950
64,323 8,147
72,470		 67,976 —
67,976

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.

Just Youth 16

2022 2021
Notes
Fixed assets
Tangible assets 10 625 1 ,250
Current assets
Debtors 11 617 1,771
Short term deposits 69,028 68,684
Cash at bank and in hand 10,041 3,517
79,686 73,972
Liabilities
Creditors: amounts falling due within one year 12 (7,841) (7,246)
Net current assets 70,570 66,726
Totalnet assets 72,470 67,976
The funds of the charity
Restricted funds 13 8,147
Unrestricted funds
General fund 64,323 67,976
72,470 67,976

Statement of cash flows Year to 31 December 2022

Notes
2022
£		 2021
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Cash flows from investing activities:
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 January 2022
B
Cash and cash equivalents at 31 December 2022
B

6,525		 (8,691)


343		 248
343 248

6,868


72,201
 (8,443)
80,644

79,069		 72,201

Notes to the statement of cash flows for the year to 31 December 2022.

A Reconciliation of net income (expenditure) and net movement in funds to net cash provided by (used in) operating activities

(used in) operating activities
2022
£		 2021
£
Net income (expenditure) and net movement in funds (as per the
statement of financial activities)
Adjustments for:
Interest receivable
Depreciation
Decrease (increase) in debtors
Increase (decrease) in creditors
Net cashprovided by (used in) operating activities
4,494
(343)
625
1,154
595		 (3,974)
(248)
625
(615)
(4,479)
6,525 (8,691)

B Analysis of cash and cash equivalents

Analysis of cash and cash equivalents
2022
£		 2021
£
Cash at bank and in hand
Short term deposits (less than three months)
Total cash and cash equivalents		 10,041
69,028		 3,517
68,684
79,069 72,201

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 18

Principal accounting policies 31 December 2022

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 2022. Comparative information is provided in respect to the year to 31 December 2021.

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 19

Principal accounting policies 31 December 2022

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.

Just Youth 20

Principal accounting policies 31 December 2022

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.

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.

Just Youth 21

Principal accounting policies 31 December 2022

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 22

Notes to the accounts 31 December 2022

1 Income from donations

Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£
60,000
3,210
**63,210 **		 Unrestricted
funds
£

60,000

6,283

66,283		 Restricted
funds
£		 Tota
2021
£
Gifts in kind (note 14)
Other donations		 60,000
3,210		 —
—		 —
—		 60,000
6,283
63,210 — — 66,283

2 Income from other trading activities: fundraising events

Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£		 Unrestricted
funds
£		 Restricted
funds
£		 Total
2021
£
Lottery receipts
Other fundraising
income		 6,645
1,050		 —
—		 6,645
1,050		 7,244
4,440		 —
—		 7,244
4,440
7,695 — 7,695 11,684 — 11,684

3 Income from charitable activities: youth education

Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£


Unrestricted
funds
£		 Restricted
funds
£		 Total
2021
£
Service level agreements
. Chaplaincy agreements
with schools
.. Regular
.. Ad-hoc
Grants
. The Spiritans
. Other
Total funds		 23,905
11,030		 —
—		 23,905
11,030
25,297

3,040		 —
—		 25,297
3,040
34,935
19,160
—		 —
—
9,000		 34,935
19,160
9,000
28,337

36,300

—		 —
—
—		 28,337
36,300
—
54,095 9,000 63,095
64,637		 — 64,637
Unrestricted
funds
£		 Restricted
funds
£
—		 Total
2022
£		 Unrestricted
funds
£
Restricted
funds
£
Total
2021
£
Lottery costs 1,100 1,100 2,700
—
2,700

Just Youth 23

Notes to the accounts 31 December 2022

5 Expenditure on charitable activities: youth activities

Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£
10,429
12,866
60,000
19,649
6,987
13,470
656
—
4,693
128,749


Unrestricted
funds
£		 Restricted
funds
£		 Total
2021
£
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		 10,429
12,466
60,000
19,649
6,561
13,442
656
—
4,693		 —
400
—
—
425
28
—
—
—
9,053

21,581

60,000

21,896

7,023

17,131

2,824

192

4,426		 —
—
—
—
—
—
—
—
—		 9,053
21,581
60,000
21,896
7,023
17,131
2,824
192
4,426
127,896 853
144,126
—		 144,126

6 Governance costs

Governance costs
Unrestricted
funds
£		 Restricted
funds
£
—		 Total
2022
£		 Unrestricted
funds
£
Restricted
funds
£
Total
2021
£
Legal and professional fees 4,693 4,693 4,426 —
4,426

7 Net income (expenditure) for the year and net movement in funds

This is stated after charging (crediting):

Total
2022
£		 Total
2021
£
Staff costs (note 8)
Depreciation
Operating lease rentals
Auditor’s remuneration
. Statutory audit services
.. Prior year
.. Currentyear		 9,559
625
6,462
2,360
(440)
2,800		 8,313
625
7,496
2,520
(80)
2,600

8 Staff costs and remuneration of key management personnel

Staff costs and remuneration of key management personnel
2022
£		 2021
£
Staff costs during the year were as follows:
Wages and salaries		 9,559 8,313

No employees earned more that £60,000 per annum (including benefits) during the year (2021 - none).

The average number of employees during the year was 1 (2021 - 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 (2021 - £nil).

Just Youth 24

Notes to the accounts 31 December 2022

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
Furniture
and Fixtures
£
Cost or valuation
At 1 January 2022 and 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
Net book values
At 31 December 2022
At 31 December 2021		 2,500
1,250
625
1,875
625
1,250

11 Debtors

Debtors
2022
£		 2021
£
Other debtors
Prepayments and accrued income		 —
617		 300
1,471
617 1,771

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2022
£		 2021
£
Deferred income
Accruals
Other creditors		 375
6,466
1,000		 375
3,971
2,900
7,841 7,246

Deferred income comprises grant and lottery income received in advance.

2022
£		 2021
£
Deferred income brought forward at 1 January 2022
Amount released to income
Amount deferred in year
Deferred income carried forward at 31 December 2022		 375
(375)
375		 375
(375)
375
375 375

Just Youth 25

Notes to the accounts 31 December 2022

13 Restricted funds

The income funds of the charity include the following unexpended balances of donations held on trusts to be applied for specific purposes.

At 1
January
2022
£



Income
£
Expenditure
£

At 31
December
2022
£
Outreachprogramme fund **— **
9,000
(853)		 8,147
At 1
January
2021
£



Income
£
Expenditure
£

At 31
December
2021
£
Outreachprogramme fund —
—
—
—

The outreach programme fund comprises grants towards the integration of young people into the local community and to provide a safe space for their holistic development.

14 Analysis of net assets by fund

General
funds
£		 Restricted
funds
£		 2022
Total
£
Balances at 31 December 2022 are
represented by:
Tangible fixed assets
Current assets
Current liabilities due in one year		 625
71,539
(7,841)
—

8,147
—		 625
79,686
(7,841)
64,323
8,147		 72,470
Balances at 31 December 2021 are
represented by:
Tangible fixed assets
Current assets
Current liabilities due in one year		 General
funds
£		 Restricted
funds
£		 2021
Total
£
1,250
73,972
(7,246)
—

—
—		 1,250
73,972
(7,246)
67,976
—		 67,976

Just Youth 26

Notes to the accounts 31 December 2022

15 Operating leases

At 31 December 2022, the charity had total future commitments under non-cancellable operating leases relating to office equipment as follows:

operating leases relating to office equipment as follows:
Motor vehicles
2022
£		 2021
£
Amounts payable:
Within one year
After one but within five years		 2,088
—		 5,333
2,088
2,088 7,421
Office equipment Office equipment
2022
£		 2021
£
Amounts payable:
Within one year
After one but within five years		 944
3,303		 —
—
4,247 —

16 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 £19,160 (2021 - £36,300) 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 (2021 - £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 (2021 - £120,000). At the year-end there was no indebtedness between Just Youth and The Spiritans (2021 - none).

There were no other related party transactions requiring disclosure in the year (2021 – none).

Just Youth 27