REGISTERED COMPANY NUMBER: 04236414 (England and Wales) REGISTERED CHARITY NUMBER: 1088591
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
THE JOURNEY OF A LIFETIME TRUST (JOLT)
THE JOURNEY OF A LIFETIME TRUST (JOLT)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 12 |
| Detailed Statement of Financial Activities | 13 |
THE JOURNEY OF A LIFETIME TRUST (JOLT)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report (which, for the purposes of company law, includes the directors' report), with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Charities Act 2011 and the requirements of the Companies Act 2006.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The stated objects of the Trust are:
"To advance the education of young persons between the ages of 14 and 21 years by provision of journeys, expeditions and holidays and in the interests of social welfare to provide those facilities for young persons who would benefit by reason of their disability, poverty or social or economic circumstances so as to improve the conditions of life of such young persons".
Significant activities
The Trust fulfils these objects by organising a challenging month-long expedition every two years (even years), taking disabled, disadvantaged, abused and neglected young people on their "journey of a lifetime". By helping and supporting each other on their "journey of a lifetime", each youngster begins to grow in confidence, self-esteem and independence. Having been jolted out of their old lives and with newfound confidence and pride in themselves, they are better able to cope with the many problems that lie ahead.
However, the timing of each expedition is considered by the trustees and they have decided the next one is likely to be in 2027.
Public benefit
The Trustees have referred to the guidance in the Charity Commission's general guidance on Public Benefit when reviewing the aims and objectives of the Trust and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities and public benefit
In 2024 the Trust successfully ran a trip to Cambodia and Vietnam. A group of 18 young people and 6 leaders undertook a 21-day journey during July and August 2024. The 3-week trip took them from Siem Reap in the north of Cambodia via the magnificent temples of Angkor Wat, homestays in the mountains, jungle trails and journey by boat further into the interior. The group stayed with local communities, working the land and sleeping in hammocks. Trekking further across Cambodia they visited the capital Phnom Penh, met with the UK Ambassador, fed rescued bears at a sanctuary and toured palaces and temples before crossing the border into Vietnam.
The journey across Vietnam was by bus, train, plane and boat, taking in the floating markets on the Mekong River and snorkelling in the clear waters of Nah Trang before flying to Hanoi. They then trekked further into the mountains to stay with local communities, explore underground caves and immerse themselves in village life. They finished in the world famous Halong Bay, sailing around the islands on a traditional junk boat before their return via Singapore.
Every expedition is reviewed by the leaders, the youngsters and the trustees so that the Trust is constantly learning and improving.
The Trust aims to keep in touch over the years with youngsters who participate in a "journey of a lifetime" (JoLters"). The trustees are therefore able to monitor the significant positive changes in the youngsters as a result of participating in a JoLt expedition as a demonstration of public benefit. JoLters help with the work of the charity, often nominating other youngsters to come on an expedition, assisting at interviews for leaders or youngsters; fundraising etc.
Any young person between the ages of 14-21 years and who has a major disadvantage (medical, physical, emotional etc) can apply or be nominated for a place on a 'journey of a lifetime'. Letters or emails inviting nominations are sent to virtually every school, social services department and paediatric consultant in the UK. Young people who would not normally afford to travel are particularly targeted. Most JoLters come from low- income families. Youngsters who are selected are asked to raise a minimum of £750 towards the cost of expeditions. On rare occasions their fundraising does not reach this target, the youngsters still participate in the expedition. Most youngsters raise more than £750 and because they have helped with the fundraising, get even more from their 'journey of a lifetime'.
Fundraising activities
Fundraising appears to become more difficult each year, but the trust is fortunate to have many loyal supporters. In 2024 various people, many known to us and many not, raised money for the Trust. Several individuals and Charitable Trusts have continued to be extremely generous in their donations and support. Each youngster participating on an expedition is also given the challenge of raising at least £750 towards the cost of the expedition.
FINANCIAL REVIEW
Financial position
The charity's financial position is set out in the statement of financial activities, together with the balance sheet and notes to the financial statements.
As mentioned above, the expeditions normally run every two years, although this was disrupted by the Covid-19 pandemic. The charity's income and expedition increases significantly in the years when the expeditions run.
Donation and investment income for the year amounted to £48,820 (2023: £9,572) and costs amounted to £86,004 (2023: £46,885). The overall deficit for the year was £37,184 (2023: £37,313). The accumulated unrestricted funds at 31 December 2024 were £71,536 (2023: £108,720). Of these funds, £60,000 (2023: £140,000) has been designated as an Emergency Fund and this has been referred to later in this report.
Investment policy and objectives
As the charity is run on a completely voluntary basis and does not rent or own property, non-charitable expenditure is kept to a minimum. Money not immediately needed but which might be needed if an emergency arises, is invested in a 90-day notice CAF account.
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Reserves policy (Emergency Fund)
During the year, the trustees reviewed the funds set aside as the Emergency Fund and decided that as the expeditions are fully insured, as are the agents that organise the trips, the level of this fund should be reduced to £60,000 and hence a transfer of £80,000 was made between the funds.Therefore, the balance on the Emergency Fund of £60,000 (which is a designated fund) represents the trustees' estimate of the amount required to cover their exposure to contingent liabilities. Contingent liabilities include contractual obligations when forward planning for journeys and in advance of fundraising and the unforeseen problems which might befall a group when travelling abroad in remote and inhospitable places.
OUR PLANS
Our plan is to run the next trip in 2027, but will keep this under review as circumstances allow.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, memorandum and articles of association, and constitutes a limited company, limited by guarantee with no share capital, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The directors of the company are also charity trustees. Under the requirements of the Memorandum and Articles of Association, trustees are elected to serve for two years after which they must stand for re-election at the Annual General meeting (AGM).
As the charity has no paid staff, the trustees not only govern the charity but also, with the help from volunteers, deliver the work of the charity. As a result, a huge commitment, especially of time, is demanded of each trustee. Potential trustees are identified from among volunteers or from people who have, in some way, shown their commitment to the charity. If at all possible, a youngster who has participated in one of the charity's "journey of a lifetime" is encouraged to become a trustee. As our beneficiaries are disadvantaged or disabled young people, the Trust has for several years ensured that there are young trustees on the board. All potential trustees are required to provide a CV and to undergo an enhanced DBS check.
Induction and training of new trustees
Most trustees are already familiar with the work of the charity. New trustees are briefed by the Chair both before and after appointment. Trustees receive training on the role, responsibilities and personal liabilities of trustees, and an away day is set aside to look at more strategic issues and to discuss possible new ways of working.
Risk management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Expeditions are normally carried out every two or three years, but the coronavirus forced the postponement of trips since 2020. A thorough review of risk is undertaken, and expedition risk audits are carried out during expedition recces. Overseas expeditions in developing countries carry risks that people normally take for granted when travelling closer to home. For example, the condition of roads, local transport, domestic aircraft, medical infrastructure, hotel fire regulations and security cannot be regarded as being on a par with those enforced in developed nations.
Not only are the safety standards usually lower than our expectations but also so is the enforcement of any such standards, if they exist at all. In addition, many countries face an uncertain political outlook and the potential for civil unrest is never far from the surface. Clearly, these risks cannot be ignored but nor can they be circumvented whilst maintaining a wish to travel to these far-flung locations in order to achieve our charitable objects. Trustees take steps to minimise the risks in several ways, for example: appointing very reputable and capable agents to do the detailed planning and organising of journeys; ensuring local experts run any potentially risky activities such as white-water rafting; following Foreign Office advice; ensuring we have clear policies on matters such as child protection which are publicly available and by ensuring high quality expedition leadership.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04236414 (England and Wales)
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
Registered Charity number 1088591
Registered office
66 Lincoln's Inn Fields London WC2A 3LH
Trustees
Simon Gruselle (Chairman) Olivia Hussey Emma Ridgeon Annabel Asole Natasha Davies
Independent Examiner
Jones Hunt & Keelings Chartered Certified Accountants and Chartered Tax Advisers 71 Knowl Piece Wilbury Way Hitchin Hertfordshire SG4 0TY
Solicitors
Farrer & Co 66 Lincoln's Inn Fields London WC2A 3LH
Bankers
The Co-operative Bank PO Box 250 Delf House Southway Skelmersdale WN8 6WT
COMMENCEMENT OF ACTIVITIES
The charity was incorporated on 18 June 2002. From 1 January 2002 the charity has undertaken the activities formerly carried on by Journey of a Lifetime Trust, a registered unincorporated charity which was founded in 1983.The charitable company passed a special resolution on 10 August 2007 changing its name from The JoLt Trust (Journey of a Lifetime) to Journey of a Lifetime Trust (Jolt).
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... Simon Gruselle - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE JOURNEY OF A LIFETIME TRUST (JOLT)
Independent examiner's report to the trustees of The Journey of a Lifetime Trust (JOLT) ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alfonso Del Basso FCCA, BA (Hons)
Jones Hunt & Keelings Chartered Certified Accountants and Chartered Tax Advisers 71 Knowl Piece Wilbury Way Hitchin Hertfordshire SG4 0TY
Date: .............................................
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| 2024 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 48,771 Investment income 3 49 Total 48,820 EXPENDITURE ON Raising funds 5,087 Charitable activities Charitable expenses 78,697 Other 2,220 Total 86,004 NET INCOME/(EXPENDITURE) (37,184) RECONCILIATION OF FUNDS Total funds brought forward 108,720 TOTAL FUNDS CARRIED FORWARD 71,536 |
2023 Total funds £ 9,539 33 9,572 5,106 39,997 1,782 46,885 (37,313) 146,033 108,720 |
|---|---|
The notes form part of these financial statements
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
BALANCE SHEET 31 DECEMBER 2024
| 2024 Unrestricted funds Notes £ CURRENT ASSETS Prepayments and accrued income 1,671 Cash at bank and in hand 73,867 75,538 CREDITORS Amounts falling due within one year 7 (4,002) NET CURRENT ASSETS 71,536 TOTAL ASSETS LESS CURRENT LIABILITIES 71,536 NET ASSETS 71,536 FUNDS 8 Unrestricted funds 71,536 TOTAL FUNDS 71,536 |
2023 Total funds £ 68,669 108,913 177,582 (68,862) 108,720 108,720 108,720 108,720 108,720 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
-
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Simon Gruselle - Trustee
The notes form part of these financial statements
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The charity meets the definition of a public benefit as set out in FRS 102.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for at least the next twelve months. Consequently, they believe it is correct to adopt the going concern basis in preparing these financial statements.
The presentation currency of the financial statements is the Pound Sterling (£).
Critical accounting judgements and key sources of estimation uncertainty
The preparation of the financial statements requires the trustees to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for income and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the trustees opinions, there are no significant judgements or key sources of estimation uncertainty.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Gifts and services in kind donated to the charity are recognised as incoming resources at the lower of the cost borne by the third party and the expense that the charity might otherwise have incurred. However, no amounts are included in the financial statements for the substantial assistance provided by volunteers.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Governance costs
Governance costs include all costs associated with the compliance of the legal framework of the Charity, including the independent examination and accountancy fees.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
There is a designated fund that has been named an Emergency Fund. This fund has been established from the unrestricted reserves to cover contingent liabilities that may arise during a planned expedition.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
continued...
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES - continued
Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. DONATIONS AND LEGACIES
3.
| Donations INVESTMENT INCOME Interest earned |
2024 £ 48,771 2024 £ 49 |
2023 £ 9,539 |
|---|---|---|
| 2023 £ 33 |
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Independent examiner's fee | 2,220 | 1,782 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
continued...
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Investment income Total EXPENDITURE ON Raising funds Charitable activities Charitable expenses Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accrued expenses 8. MOVEMENT IN FUNDS Net movement At 1.1.24 in funds £ £ Unrestricted funds General fund (31,280) (37,184) Emergency Fund 140,000 - 108,720 (37,184) TOTAL FUNDS 108,720 (37,184) |
Unrestricted funds £ 9,539 33 9,572 5,106 39,997 1,782 46,885 (37,313) 146,033 108,720 2024 2023 £ £ 1,782 67,080 2,220 1,782 4,002 68,862 Transfers between At funds 31.12.24 £ £ 80,000 11,536 (80,000) 60,000 - 71,536 - 71,536 |
|---|---|
continued...
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
8. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 48,820 TOTAL FUNDS 48,820 Comparatives for movement in funds At 1.1.23 £ Unrestricted funds General fund 6,033 Emergency Fund 140,000 146,033 TOTAL FUNDS 146,033 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 9,572 TOTAL FUNDS 9,572 |
Resources Movement expended in funds £ £ (86,004) (37,184) (86,004) (37,184) Net movement At in funds 31.12.23 £ £ (37,313) (31,280) - 140,000 (37,313) 108,720 (37,313) 108,720 Resources Movement expended in funds £ £ (46,885) (37,313) (46,885) (37,313) |
Resources Movement expended in funds £ £ (86,004) (37,184) (86,004) (37,184) Net movement At in funds 31.12.23 £ £ (37,313) (31,280) - 140,000 (37,313) 108,720 (37,313) 108,720 Resources Movement expended in funds £ £ (46,885) (37,313) (46,885) (37,313) |
|---|---|---|
| (37,313) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Emergency Fund TOTAL FUNDS |
At 1.1.23 £ 6,033 140,000 146,033 146,033 |
Net movement in funds £ (74,497) - (74,497) (74,497) |
Transfers between funds £ 80,000 (80,000) - - |
At 31.12.24 £ 11,536 60,000 |
|---|---|---|---|---|
| 71,536 | ||||
| 71,536 |
continued...
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 58,392 | (132,889) | (74,497) |
| TOTAL FUNDS | 58,392 | (132,889) | (74,497) |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024 nor for the year ended 31 December 2023.
10. LEGAL STATUS OF THE CHARITY
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.
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THE JOURNEY OF A LIFETIME TRUST (JOLT)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 |
||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 48,771 | 9,539 |
| Investment income | ||
| Interest earned | 49 | 33 |
| Total incoming resources | 48,820 | 9,572 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Fundraising expenditure | 5,087 | 5,106 |
| Charitable activities | ||
| Expedition and related costs | 78,697 | 39,997 |
| Support costs | ||
| Governance costs | ||
| Auditors' remuneration for non audit work | 2,220 | 1,782 |
| Total resources expended | 86,004 | 46,885 |
| Net expenditure | (37,184) | (37,313) |
This page does not form part of the statutory financial statements
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