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2023-12-31-accounts

Just Youth

Annual Report and Accounts

31 December 2023

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 17
Balance sheet 18
Statement of cash flows 19
Principal accounting policies 20
Notes to the accounts 24

Just Youth

Legal and administrative information

Trustees Father 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 number 1072491 Auditor Buzzacott LLP 130 Wood Street London EC2V 6DL Bankers National Westminster Bank plc 10 Elephant Yard Kendal LA9 4LZ Solicitors IBB Solicitors Capital Court 30 Windsor Street Uxbridge Middlesex UB8 1AB

Just Youth 1

Trustees’ report Year to 31 December 2023

The trustees present the report and accounts of Just Youth (the “charity”) for the year ended 31 December 2023.

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

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 2023

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 aftermath of 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. This as well contributed to a new way of life caused by social distancing which deteriorated community living and social comfort.

Just Youth 3

Trustees’ report Year to 31 December 2023

Activities, achievements and performance (continued)

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

Many young people have, in effect, been initiated into ‘self-satisfying socialisation’. Many young people do not move out to join others. In effect, young people who find themselves in a new culture find it challenging to integrate and grasp and acclimatizing their new culture. Just Youth’s Outreach project, therefore, comes in as a package where the gabs social distancing has created are bridged; children are brought together to interact with one another on an informal platform other than school setting. Various games are made available for interactive encounter as children mingle well through games. Just Youth has brought community live to their doorsteps making it easier for interaction among their peers.

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 offers a concern regarding finance. This has the potential to placing weight on our expenses like fuel cost and high cost of energy, which is a global concern currently. 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).

Just Youth 4

Trustees’ report Year to 31 December 2023

School Ministry

Across the length and breadth of England, Just Youth has ministered a number of young people since the beginning of the academic year. Over five thousand (5000) students within our chaplaincies of four (4) high schools we directly ministered to throughout the year. More than nineteen (19) different youth groups including schools (college, high schools, and primary schools), local community, parish youth groups and minority youth groups have all been ministered to by Just Youth throughout the year. Just Youth Centre has hosted many of these groups, whereas others welcomed the team (Just Youth) in their respective schools and venues.

Just Youth’s other activities are the Ad-Hoc Chaplaincy Programs, where we visit schools and parishes for retreats and staff training. In 2023, 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:

Just Youth in the last few years, served over

10,000 students in various schools and colleges across the United Kingdom. Currently, there are over 20 schools collaborating Just Youth and 4 chaplaincy schools. Just Youth also works in 3 different Dioceses including Salford Diocese, Shrewsbury Diocese and Westminster Diocese.

Just Youth 5

Trustees’ report Year to 31 December 2023

Activities, achievements and performance (continued)

School Ministry (continued)

Though challenging for parishes to experience the presence of the youth, Just Youth’s presence in the schools serves as bringing the Church to the children in the schools.

This is evident in the various activities Just Youth facilitate in the school which includes Mass for both staff and students; Adoration of the Blessed Sacrament; Reconciliation Services; Observation of the various Liturgical Events among other charitable works and piety groups

Outreach

As well as schools, we are also present in the life of Parishes, supporting their Young People through their journey of faith. In 2023, 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 conducted retreat for confirmation group of St Peter’s Parish in Hazel.

Moreover, Just Youth has also organized activities for St. Thomas of Canterbury Parish Youth, Bolton and St. Anne’s Catholic Church, Fairfield. .

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 6

Trustees’ report Year to 31 December 2023

Activities, achievements and performance (continued)

Outreach (continued)

A highlight of one of the events organised along with Sudanese group during one of the Islamic feasts.

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. This has been one major means most schools get to know us and contact us aside referral..

In 2023, 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.

It is handy to promote the Organisation by directing people to the Web, though this appears a bit challenging, our website is under review and renovation to update our current state of operation

Website: justyouth.co.uk

Instagram: @justyouthsalford ~~——~~ Twitter: @justyouth2

Just Youth 7

Trustees’ report Year to 31 December 2023

Activities, achievements and performance (continued)

Staff training

As part of efforts to building human capacity in the Organisation, frequent trainings are organised for the team. These include safeguarding training, training on young adults working in schools among others. The Salford Diocese youth office has always been available in training the volunteers on public speaking and presentation among familiarising a new culture. Our partnership with Salford CVS has been fulfilling.

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 continues to give opportunities to young adults between the ages of 18-25 who wish to have experience working with young people.

Financial review

There was an overall surplus for the year of £2,738 (2022 – surplus of £4,494), bringing the total net assets of Just Youth as at 31 December 2023 to £75,208 (2022 - £72,470).

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 £209,220 (2022 - £199,160) for the year in the form of a grant of £29,220 (2022 - £19,160), four Spiritan priests and three seminarian volunteers whose contribution equated in financial terms to £120,000 (2022 - £120,000) and the free use of the Spiritan Youth Centre which equated in financial terms to £60,000 (2022 - £60,000).

Income

Total income for the charity for the year amounted to £144,918 (2022 - £134,343).

Teaching and seminar income delivered through service level agreements realised £47,083 (2022 - £34,935) and the Just Youth Lottery realised £5,404 (2022 - £6,645).

Just Youth 8

Trustees’ report Year to 31 December 2023

Financial review (continued)

The Spiritans provided a cash grant of £29,220 (2022 - £19,160) to Just Youth and though no new restricted grants were received in this financial year, the charity continued to manage the restricted grant received in 2022 (2022 – £9,000).

Income generated from the charity's own work, gifts and fundraising amounted to £55,698 – 38% (2022 - £55,183 – 41%) of the total while the grant from the Spiritans and the estimated value for the use of the Spiritan Youth Centre amounted to £89,220 – 62% (2022 - £79,160 – 59%).

Expenditure

Total expenditure of the charity for the year amounted to £142,180 (2022 - £129,849).

Expenditure on salaries and associated costs totalled £10,947 (2022 - £9,559), rental of the Spiritan Youth Centre amounted to £60,000 (2022 - £60,000), maintenance of the premises and associated expenditure amounted to £22,906 (2022 - £19,649), residential workers’ food and living expenses were £19,060 (2022 - £12,866), team travel, fuel and motor expenses totalled £9,909 (2022 - £13,470), the cost of promoting activities was £81 (2022 - £656) and materials, resources and training costs were £9,999 (2022 - £6,686).

Financial position

At 31 December 2023, the charity held net assets totalling £75,208 (2022 - £72,470). 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 2023 free reserves were £75,208 (2022 - £64,323) and the current level of free reserves meets the 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.

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).

Just Youth 9

Trustees’ report Year to 31 December 2023

Structure, governance, and management (continued)

Statement of trustees' responsibilities (continued)

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

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

Key management personnel

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

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

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 2023

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’ report Year to 31 December 2023

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 allow for transparent practices.

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

Fundraising policy

The charity aims to achieve best practice in the way in which it communicates with donors and other supporters. It takes care with both the tone of its communications and the accuracy of its data to minimise the pressures on supporters. It applies best practice to protect supporters’ data and never sells data, it never swaps data and ensures that communication preferences can be changed at any time. The charity manages its own fundraising activities and does not employ the services of Professional Fundraisers. The charity undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service. During 2023, 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

—<=

Trustee: Fr Ugo Ikwuka CSSp

Approved on: 15/10/2024

Just Youth 12

Independent auditor’s report 31 December 2023

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 2023, 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 13

Independent auditor’s report 31 December 2023

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 statement of trustees’ responsibilities contained within the trustees’ report, 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 14

Independent auditor’s report 31 December 2023

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 15

Independent auditor’s report 31 December 2023

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.

18 October 2024

Buzzacott LLP 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 16

Statement of financial activities Year to 31 December 2023

Notes Un-
restricted
funds
£		 Restricted
funds
£		 Total
funds
2023
£		 Un-
restricted
funds
£		 Restricted
funds
£
Total
funds
2022
£
Income from:
Donations
1
Other trading activities:
fundraising
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 2023
Fund balances carried
forward at 31 December 2023		 61,198
7,072
345
76,303
—

—

—

—
61,198

7,072

345


76,303		 63,210
7,695
343
54,095
—
63,210
—
7,695

—
343

9,000
63,095
144,918
—
144,918		 125,343
9,000
134,343
3,900
130,133
—

8,147



3,900


138,280		 1,100
127,896
—
1,100

853
128,749
134,033
8,147
142,180		 128,996
853
129,849
10,885
64,323
(8,147)

8,147

2,738



72,470		 (3,653)

67,976		 8,147
4,494
—
67,976
75,208
—

75,208		 64,323 8,147
72,470

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 above.

Just Youth 17

Trustees’ report Year to 31 December 2023

2023 2022
Notes £ £
Fixed assets
Tangible assets 10 — 625
Current assets
Debtors 11 1,900 617
Cash at bank and in hand 78,527 79,069
80,427 79,686
Liabilities
Creditors: amounts falling due within one year 12 (5,219) (7,841)
Net current assets 75,208 71,845
Total net assets 75,208 72,470
The funds of the charity
Restricted funds 13 — 8,147
Unrestricted funds
. General fund 75,208 64,323
75,208 72,470

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

Trustee: Fr Ugo Ikwuka CSSp Approved on: 15/10/2024

Just Youth 18

Statement of cash flows Year to 31 December 2023

A
B		 Notes
2023
£		 2022
£
Cash flows from operating activities:
Net cash (used in) provided by 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 2023
B
Cash and cash equivalents at 31 December 2023
B

**(887) **		 6,525


345		 343
345 343

(542)


79,069
 6,868
72,201

78,527		 79,069
Notes to the statement of cash flows for the year to 31 December 2023.
Reconciliation of net income to net cash flows from operating activities
2023
£
Net income (as per statement of financial activities)
2,738
Adjustments for:
Interest receivable
(345)
Depreciation
625
(Increase) decrease in debtors
(1,283)
(Decrease) increase in creditors
(2,622)
Net cash(used in) provided by operating activities
(887)
Analysis of cash and cash equivalents
2023
£
Total cash and cash equivalents:Cash at bank and in hand
78,527		 2022
£
Net income (as per 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		 2,738
(345)
625
(1,283)
(2,622)		 4,494
(343)
625
1,154
595
(887) 6,525
Analysis of cash and cash equivalents 2023
£		 2022
£
Total cash and cash equivalents:Cash at bank and in hand 78,527 79,069

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 19

Principal accounting policies 31 December 2023

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 2023. Comparative information is provided in respect to the year to 31 December 2022.

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 20

Principal accounting policies 31 December 2023

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 21

Principal accounting policies 31 December 2023

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 22

Principal accounting policies 31 December 2023

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 has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

Just Youth 23

Notes to the accounts 31 December 2023

1 Income from donations

Unrestricted
funds
£		 Restricted
funds
£		 Total
2023
£		 Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£
Gifts in kind (note 16)
Other donations		 60,000
1,198
—

—		 60,000
1,198		 60,000
3,210		 —
—		 60,000
3,210
61,198
—		 61,198 63,210 — 63,210

2 Income from other trading activities: fundraising

Unrestricted
funds
£		 Restricted
funds
£		 Total
2023
£		 Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£
Lottery receipts
Other fundraising income		 5,404
1,668		 —
—		 5,404
**1,668 **
6,645

1,050		 —
—		 6,645
1,050
7,072 — **7,072 **
7,695		 — 7,695

3 Income from charitable activities: youth education

Unrestricted
funds
£		 Restricted
funds
£		 Total
2023
£		 Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£
Service level agreements
. Chaplaincy agreements
with schools
.. Regular
.. Ad-hoc
Grants
. The Spiritans
. Other
Total funds
32,683
14,400
—

—		 32,683
14,400
23,905

11,030		 —
—		 23,905
11,030
47,083
29,220
—
—

—
—		 47,083
29,220
—
34,935

19,160
—		 —
—
9,000		 34,935
19,160
9,000
76,303
—		 76,303
54,095		 9,000 63,095

4 Expenditure on raising funds: fundraising

Unrestricted
funds
£		 Restricted
funds
£		 Total
2023
£		 Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£
Lottery costs 3,900 — 3,900 1,100 — 1,100

Just Youth 24

Notes to the accounts 31 December 2023

5 Expenditure on charitable activities: youth activities

Unrestricted
funds
£		 Restricted
funds
**£ **
Total
2023
£
11,047

19,060

60,000

22,906

9,999

9,009

81

149

6,029

138,280		 Unrestricted
funds
£		 Restricted
funds
£		 Total
2022
£
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		 11,047
17,515
60,000
22,727
3,927
8,807
81
—
6,029		 —
1,545
—
179
6,072
202
—
149
—
10,429

12,466

60,000

19,649

6,561

13,442
656

—

4,693		 —
400
—
—
425
28
—
—
—		 10,429
12,866
60,000
19,649
6,986
13,470
656
—
4,693
130,133 8,147
127,896		 853 128,749
6 Governance costs Unrestricted
funds
£		 Restricted
funds
£

—		 Total
2023
£		 Unrestricted
funds
£
Restricted
funds
£
Total
2022
£
Legal andprofessional fees 6,029 6,029 4,693
—
4,693

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

This is stated after charging (crediting):

Total
2023
£		 Total
2022
£
Staff costs (note 8)
Depreciation
Operating lease rentals
Auditor’s remuneration
. Statutory audit services
.. Current year
.. Prioryear		 10,947
625
2,953
3,114
110
9,559

625

6,462

2,800

(440)

8 Staff costs and remuneration of key management personnel

Staff costs and remuneration of key management personnel
2023
£		 2022
£
Staff costs during the year were as follows:
Wages and salaries		 10,947
9,559

No employees earned more that £60,000 per annum (including benefits) during the year (2022 - none).

The average number of employees during the year was 1 (2022 - 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 (2022 - £nil).

Just Youth 25

Notes to the accounts 31 December 2023

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 2023 and 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Net book values
At 31 December 2023
At 31 December 2022		 2,500
1,875
625
2,500
—
625

11 Debtors

Debtors
2023
£		 2022
£
Prepayments and accrued income 1,900 617

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2023
£		 2022
£
Deferred income
Accruals
Other creditors		 375
3,144
1,700		 375
6,466
1,000
5,219 7,841

Deferred income comprises grant and lottery income received in advance.

2023
£		 2022
£
Deferred income brought forward at 1 January 2023
Amount released to income
Amount deferred in year
Deferred income carried forward at 31 December 2023		 375
(375)
375		 375
(375)
375
375 375

Just Youth 26

Notes to the accounts 31 December 2023

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.

Outreachprogramme fund At 1
January
2023
£
Income
£
Expenditure
£

At 31
December
2023
£
8,147
—
(8,147)		 —
Outreachprogramme fund At 1
January
2022
£
Income
£
Expenditure
£

At 31
December
2022
£
_— _
9,000
(853)		 8,147

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

Analysis of net assets by fund
General
funds
£
80,427
(5,219)
75,208		 Restricted
funds
£		 2023
Total
£
Balances at 31 December 2023 are represented by:
Current assets
Current liabilities due in one year
—
—		 80,427
(5,219)

—		 75,208
General
funds
£
625
71,539
(7,841)
64,323		 Restricted
funds
£		 2022
Total
£
Balances at 31 December 2022 are represented by:
Tangible fixed assets
Current assets
Current liabilities due in one year
—

8,147
—		 625
79,686
(7,841)

8,147		 72,470

Just Youth 27

Notes to the accounts 31 December 2023

15 Operating leases

At 31 December 2023, 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
2023
£		 2022
£
Amounts payable:
Within one year		 — 2,088
— 2,088
2023
£		 2022
£
Amounts payable:
Within one year
After one but within five years		 944
2,359		 944
3,303
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 £29,220 (2022 - £19,160) 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 (2022 - £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 (2022 - £120,000). At the year-end there was no indebtedness between Just Youth and The Spiritans (2022 - none).

There were no other related party transactions requiring disclosure in the year (2022 – none).

Just Youth 28