2021-03-31-accounts

JusB Limited

Registered Charity Number: 1099401 Company Registration Number: 04867114 Trustees' Report and Accounts for the year ended 31 March 2021

1

Working for the Young People of Bromley

The Trustees of JusB present their report and accounts for the period 1 April 2020 to 31 March 2021

Reference and Administrative Details

Trustees (who are also Directors of JusB Ltd )

Michael Deves (Chair) Revd William Cecil Heatley (until 17 March 2021) Stuart Andrew Lancaster Roger Brighton David Charles Hullah (from 17[th] March 2021) Helen Louise Oakes (from 17[th] March 2021) Rebecca Emily Hedges (from 28[th] July 2021)

Project Manager:

Ned McWhirter

Registered Charity Number: 1099401

Company Registration Number: 04867114

Principal Address/Registered Office:

Bankers:

51 College Road Bromley Kent BR1 3PU

Barclays Bank 3 Beckenham Road Beckenham BR3 4ES

Independent Examiner:

Anne Clements M.A. (Oxon)

52 Ravensbourne Avenue

Bromley

BR2 0BP

Contents

Page

3-10 Trustees’ Report

Page 3 - Project Manager’s Review of the Year 2020-21

Page 5 - Staff Training

• Volunteering in JusB

• Communications and Fundraising

Page 6 - The Future for JusB

• Financial Review

Page 7 - Public benefit

• Risk Management

Page 8 - Employment

• Structure, Governance and Management

11 Independent Examiner’s report to the Trustees of JusB Limited

12 Statement of financial activities for the year ended 31 March 2021 13 Balance sheet as at 31 March 2021

14-20 Notes to the accounts

2

Trustees’ Report

Project Manager’s Review of the Year 2020-21

In an exceptionally different year this will be a very different report. Normally I report on all the different projects and highlight special successes from each club. Very few of those clubs happened through the pandemic but we did keep operating as a service and a business through the year and, for that, I am extremely proud of all my staff for making that happen.

When the COVID19 lockdown began in March 2020 we started providing video group activities three afternoons a week (on Zoom). These meetings included quizzes, games, breakout rooms, music events and dress-up (or dress-down) Fridays. These sessions enabled us to keep contact with our young people and gave them an opportunity to share their experiences and stresses during a very difficult time. In addition, we supported young people by phone and provided help and information for them and their parents on our website and Facebook pages. When restrictions eased at the end of June, we started running sessions outside. Gatherings of 6 were increased to a maximum of 15 young people with social distancing. We extended our normal 4-week summer programme and met every weekday throughout July and August in local parks which were selected to make it easier for the users to attend without or with minimum use of public transport. Risk assessments were undertaken prior to each event, and all items handled were cleaned before and after use. Young people were briefed on using sanitisers. To ensure that numbers were within the regulations the young people were required to book a space each day or week and were informed of the weekly schedule through social media and the website. A varied programme included debates, music, games, sports, photography and poetry competitions, art, drama, cycling as well as mindfulness and other skills for coping with the stress of the current pandemic. A light, pre-packed lunch was also provided daily.

In September we restarted (observing all guidelines & restrictions) regular after school youth groups each weekday in our building with reduced hours and numbers, and with restrictions on the type of activities we can provide to avoid contact. So, no cooking, craft, and sadly very limited use of our music studio. In “normal” times we help young people manage the difficult transition from primary to secondary school and support them with issues such as managing homework, being bullied and building friendships. These challenges have been even greater following many months of missed schooling. In particular, mental health and wellbeing has been a concern as they have shared their experiences of being cooped up in dysfunctional families, arguments with siblings and parents, being out of touch with friends, their fears for the future and how this year will mark the rest of their lives. Falling behind on schoolwork is an added worry and our volunteers are providing help with Maths and English. Throughout this time, young people have told us how much they depend on these sessions.

During lockdown 2 (November) we again adapted the service and invited young people to attend either one-to-one or in very small numbers, either to talk with a youth worker over a specific issue or because they had no other means of completing their school studies. This was very regulated and done following all restrictions.

In January we again went back to Zoom sessions three times a week and set aside two afternoons a week where those vulnerable young people who needed one-to-one could book that time with our youth workers. Like in the previous lockdowns our workers rose to the challenge enormously. Each day had a theme, debate, quiz, Art/drama and the sessions were designed and lead by the young people. And like previous lockdown these were also invaluable to the health and wellbeing of those young people.

The local council are making changes to Bromley Town high street and in January we held workshops, by zoom to create poems that will be fixed on pieces of permanent art displayed on the high street bringing positive and uplifting messages to the local community.

3

The last year has been a real learning curve and we have had to adapt quickly to a very changing and challenging environment. We’ve learned that in all the difficult changes young people still need consistency and it’s very important that we try to be a constant, even if it is just through zoom meetings.

What worked very well was starting zoom sessions the first week we went into lockdown in the middle of March. This was vital to maintaining contact with our young people and supporting them through a very difficult time. We also had just (the day before lockdown was announced) moved all our systems to an online cloud which meant we could operate at home with access to all the files we needed to keep the business end of our charity running.

In closing I would like to take this opportunity to thank all the staff at JusB who have risen to the difficult task the last year and kept in touch with our young people, providing much need support and those who worked hard through all those business zoom meeting to ensure that we continued to operate smoothly as a charity.

I would also like to thank our supporters who we have needed even more this year and, as always, without you we could not continue to provide services to those young people who need it.

Ned McWhirter

Project Manager

4

Staff Training

We continue with our ethos of ensuring that staff and volunteers are as fully equipped as possible to fulfil their roles by offering appropriate training where possible. The staff team attended relevant training events including Anxiety in Children & Young People, COVID-19, Working in partnership with Clarion Housing, Fundraising, Trustee Recruitment, Risk Assessments and Lead Recruiter DBS training.

Some of this training is funded by our training budget but we do try to use other resources where possible and we are grateful for those who provide this.

Volunteering in JusB

Our volunteers continue to be a valuable asset to the work of JusB and we are hugely grateful to them and want to support them. We are committed to ensuring that they are equipped to perform the task they volunteer for, so not only do we provide in-house induction for every volunteer, but we have also offered external training as well. Volunteers attended inductions covering Health and Safety, Safeguarding, Behaviour Management, Risk Assessments, Equal Opportunities and Data Protection.

Volunteers at JusB undertake the following activities:

Volunteer Type	Number
Youth Work	1
Administration	1
Trustee	6
Pastoral Care Team	1
Youth Volunteers	0(due to lockdown)
Church Reps	24
Community Reps	5
Prayer Reps	20
Total	58

Note: Volunteers have been listed according to their role, and it should be noted that a number of volunteers have at least two voluntary roles with JusB.

Communications and Fundraising

In addition to using more traditional communication methods we make extensive use of our website and social media platforms such as Facebook, Instagram and Twitter. This networking helps us to spread the word on JusB events and our workshops.

We continue to rely mainly on grants for the running of JusB. In addition, we were supported by a local company for 2 years to March 2020 and we hope to find a new corporate partner. We enjoy building relationships with those who want to find out more about what they are funding. JusB also has a good relationship with local churches, schools and businesses who regularly support us and promote our work because of our good reputation and the effective work which is done with young people.

5

The Future for JusB

With the continued reduction of youth and family provision by local councils the services of JusB are more important than ever. Although we have not received statutory funding for a number of years we are indirectly affected by local council cuts. As the number of groups no longer receiving council funding increases, they look for funding from other sources, i.e. charitable trusts and corporate groups. This puts a strain on those resources which makes it harder for all charities to find funding.

As we come out of the COVID19 pandemic the future is uncertain, both in terms of what services we are able to provide as well as fundraising opportunities. The only other youth provision in the area has had to close due to a lack of funding, and if we were to close there would be no youth provision in the Bromley North area at all.

We were delighted to secure funding from the National Lottery Community Fund which has been partly funding JusB for three years from April 2019.We continue to look to charitable trusts as our main additional source of funding but also keep links with local supporters, churches and business to help support our cause.

We work in partnership with agencies where we can, which include statutory groups, churches and other voluntary groups sharing resources working for the welfare of young people.

Financial Review

Income received was £121,366 compared with ££166,509 in the previous year. Much of this was in the form of grants from charitable trusts and the National Lottery with donations from individuals, businesses and groups amounting to £13.619 (2019/20 £49,913). Although planned fundraising events were cancelled due to COVID-19, local fundraising raised £72 (2019/20: £2,909) through a variety of fundraising schemes (e.g. collecting used stamps and other collectable items).

Overall a surplus of £4,843 (2019/20: surplus of £47,702) was secured in the year.

The Trustees would like to acknowledge the support and assistance that JusB has received from all of their supporters and look forward to working with them in the future. Donors and funders have included:

	The Aubrey Orchard-Lisle Charitable Trust BNY Mellon Beckenham Rotary Club Bromley Baptist Friday Evening Fellowship Bromley Parish Church Clarion Housing Group Community Links Bromley Coronavirus Community Support Fund Direct Line Group Effinity Charitable Foundation Franco Finishes Ltd Jack Petchey Foundation Links Estate Residents’ Association The Mageni Trust Makers of Playing Cards charity	National Lottery Community Fund (Reaching Communities) Orpington Methodist Church The Prince’s Trust St John the Evangelist Church, Bromley St Mary’s Church, Plaistow, Bromley St Nicholas Church, Chislehurst Trinity Bromley United Reformed Church Usborne Publishing Ltd Wax Chandlers’ Company (William Kendall’s charity) And many individuals.

6

Reserves policy

The Trustees have agreed to maintain the policy that was in place last year, namely to have minimum reserves of £30,000. This amount would be sufficient to ensure that, in the event of a shutdown, JusB has the means to settle all of its outstanding liabilities.

As at 31 March 2021 the reserves carried forward of £109,697 included £588 fixed assets (leaving net current assets of £109,109). The current reserves result from our successful fundraising campaigns but are also intended to give us flexibility in our fundraising activities.

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

The ongoing cutbacks of the Bromley Council Youth Service mean that only those services which are a statutory requirement are now being provided, namely those targeting young people with particular needs. This means that there is now an even greater need for voluntary groups like JusB to provide generic youth groups which are no longer provided by the local council. There are few other services for young people in the area where JusB is located. This is in a locality where families broadly cope but where there are few or no resources to provide young people with stimulation and developmental opportunities beyond those available at school or expensive leisure activities. The net result is that a significant number of young people ‘hang out’ on the streets where they are perceived as a nuisance at best and dangerous at worst. It is not insignificant that, again this year, we continued to see an increase in referrals from the statutory sector as they struggle to meet targets.

All of our projects are created in direct response to young people’s stated needs and wishes for specific forms of provision. Furthermore, all of our work is based around the principles of “Help Children Achieve More” (the Government’s strategy for children and young people). JusB has worked with and provided services to other agencies such as Bromley Changes Young People’s Drug and Alcohol Services, Bromley Y, CAMHS, Clarion Futures Digital, Safer Neighbourhood Panel, Social Services, the Jack Petchey Foundation and local schools.

Risk Management

Control systems

JusB’s Trustees have the overall responsibility for ensuring that there are appropriate control systems, financial and otherwise, which provide reasonable assurance of:

• efficient and effective operation;

• protection against unauthorised use or disposition of assets;

• maintenance of proper records with the provision of reliable financial information;

• compliance with relevant legislation and regulation.

Risk Factors

The Trustees consider that risk falls into two overall areas - finance and infrastructure (income, expenditure, buildings, equipment, ICT and security), and personnel and operational issues (youth work, recruitment, training, health and safety, management systems, employment issues, child protection and confidentiality).

7

• The Trustees have mitigated the finance and infrastructure risks by:

• ensuring there is no over-reliance on any one funding source or fixed term income;

• ensuring systems exist to combat the threat of computer viruses and loss of information;

• ensuring appropriate insurances are in place for buildings and staff.

• The Trustees have mitigated the personnel and operational risks by:

• maintaining appropriate insurance;

• having appropriate policies and training to cover employment and health and safety legislation, and child protection and confidentiality – all staff are required to be familiar with these policies;

• ensuring that JusB ‘benchmarks’ its activities by reference to external measures, e.g. Quality Mark and other standards.

We have been able to report that there have been no serious incidents this year.

Employment

The Trustees are grateful to the staff and volunteers who work for JusB. The success of the Charity relies on their expertise and energy.

The Charity is committed to a policy of equal opportunity in its employment practices. It is the Charity's policy to offer equal opportunity to persons applying for vacancies from all sections of the community, regardless of race, colour, ethnic or national origin, marital status, age, gender, sexual orientation, disability or religious beliefs and having regard to their aptitudes and abilities in relation to the positions for which they apply. Appropriate training and implementation of best practice is used to ensure we do not discriminate in making employment decisions.

JusB continues to pay at least the London Living Wage (as set by the Living Wage Foundation) to all staff and will aspire to do this in future years.

Structure, Governance and Management

JusB is registered with the Charity Commission and was incorporated as a company limited by guarantee on 14[th] August 2003. It is governed by a Memorandum of Association and Articles of Association which include guidance on how Trustees are appointed. The Charity’s objects are to advance the education of young people in and around the Bromley North area through leisure time and educational activities, so as to develop their physical, mental and spiritual capacities that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved. JusB has a Christian foundation that is expressed appropriately before trustee and staff meetings, at an annual public meeting, and by a pastoral support team. JusB’s services are for all young people in the community.

The Board of Trustees is responsible for the management of the Charity, with operational control delegated to the Project Manager who attends the Board meetings. The Trustees review finance and fundraising, planning and human resources at each trustee meeting.

8

Trustees and their responsibilities

The Trustees, who are Directors for the purpose of company law, who served during the year and since, are:

Michael Deves Revd William Cecil Heatley (until 17[th] March 2021)) Stuart Andrew Lancaster Roger Lloyd Brighton David Charles Hullah (from 17[th] March 2021) Helen Louise Oakes (from 17[th] March 2021) Rebecca Emily Hedges (from 28[th] July 2021)

The Trustees bring a wide range of professional and voluntary experience, including youth work, health and safety, finance, HR, management, ministerial and voluntary activities. From time to time the Trustees consider the mix of skills and experiences represented amongst them and, when appropriate, actively seek suitable individuals to meet identified needs.

None of the Trustees has any beneficial interest in the Charity. All of the Trustees are members of the Charity and guarantee to contribute £10 each, if required, in the event of a winding up. The Trustees receive no remuneration or fees for their services.

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP (Statement of Recommended Practice);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charitable company will continue in operation.

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions for small companies under Part XV of the Companies Act 2006.

Trustees’ confirmation

Each of the Trustees (who are also the directors for the purpose of company law) who held office at the date of approval of these accounts has confirmed that there is no relevant information of which they are aware but of which the Independent Examiner is unaware, and that they have taken all the appropriate steps that they ought to have taken as Trustees in order to make themselves aware of any relevant information and to establish that the Charity’s Independent Examiner is aware of that information.

9

Independent Examiner

The Independent Examiner, Anne Clements has indicated her willingness to continue in office, and a resolution that she be reappointed will be proposed at the annual general meeting.

By order of the Board

Michael Deves 26[th] October 2021 Chair

10

Independent Examiner’s report to the trustees of JusB Limited

I report on the accounts of the company for the year ended 31 March 2021, which are set out on pages 12 to 20.

Respective responsibilities of trustees and examiner

The trustees (who are also directors of the company for the purposes of company law) are responsible

The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 386 of the Companies Act 2006;

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102)

have not been met: or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Anne Clements M.A. (Oxon) 52 Ravensbourne Avenue

Bromley BR2 0BP

Date: 26[th] October 2021

11

JusB Limited Company Registration Number: 04867114

Statement of Financial Activities for the year ended 31 March 2021

			2021			2020
		Unrestricted	Restricted		Unrestricted	Restricted
		funds	funds	Total	funds	funds	Total
	Note	£	£	£	£	£	£
Income
Income from
charitable	3	300	107,313	107,613	33,903	79,500	113,403
activities
Donations and	4	13,619	0	13,619	49,913	0	49,913
legacies
Other trading		72	0	72	3,031	0	3,031
activities
Investment	5	62	0	62	162	0	162
income
Total income		14,053	107,313	121,366	87,009	79,500	166,509
Expenditure
Raising funds		0	0	0	369	40	409
Charitable		12,467	104,056	116,523	37,677	80,721	118,398
activities
Total	6	12,467	104,056	116,523	38,046	80,761	118,807
expenditure
Net income	8	1,586	3,257	4,843	48,963	(1,261)	47,702
(expenditure)
Transfers		-	-	-	-	-	-
between funds
Net		1,586	3,257	4,843	48,963	(1,261)	47,702
movement in
funds
Total funds		104,049	805	104,854	55,086	2,066	57,152
brought
forward
Total funds		105,635	4,062	109,697	104,049	805	104,854
carried
forward

The Charity has no recognised gains and losses other than those shown above and therefore no separate statement of total recognised gains and losses has been presented. There is no difference between the net movement in funds stated below and their historical cost equivalent.

12

JusB Limited Company Registration Number: 04867114

Balance Sheet at 31 March 2021

		2021	2020
	Note	£	£
Fixed assets
Tangible assets	11	588	327
Current assets
Debtors	12	2,870	1,954
Cash at bank and in hand		124,478	118,789
Total current assets		127,348	120,743
Creditors – amounts falling due within one	13	18,239	16,216
year
Net current assets		109,109	104,527
Net assets		109,697	104,854
Funds
Restricted funds	15	4,062	805
Unrestricted funds		105,635	104,049
Total funds		109,697	104,854

For the year ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The accounts on pages 12-20 were approved by the Board on 21[st] September 2021 and were signed on its behalf by:

Michael Deves Chair

13

JusB Limited Company Registration Number: 04867114

Notes to the JusB accounts for the year ended 31 March 2021

1 Accounting policies

Basis of preparation

The financial statements are prepared under the historical cost convention and in accordance with the Companies Act 2006. The accounts are also prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP) 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 2015.

The detailed accounting policies are set out below.

Income

Donations and other forms of voluntary income are recognised as income when receivable. Assets donated to the Charity are recognised upon receipt and included in the accounts at estimated market value.

Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

Grants receivable are included in the accounts on an accruals basis. Any balance of income received for specific purposes and not utilised is included in restricted funds as detailed on the balance sheet.

Income from service level agreements where related to performance and specific deliverables, and project income is recognised as earned as the services are provided.

Interest income is included in the accounts as received.

Expenses

All expenses are accounted for on an accruals basis and the irrecoverable element of VAT is included in the expense to which it relates.

Employee entitlements and pensions

Employee entitlements to salaries and wages, annual leave and other benefits are recognised when they accrue to employees.

Until November 2016, JusB’s pension policy was that employees who have been with the Charity for six months are entitled to a level of matched funding to each individual employee's nominated approved personal defined contribution pension scheme or personal defined contribution pension scheme with the Charity’s nominated stakeholder pension provider (Virgin Money). In November 2016 a new scheme was set up with NEST Pensions to meet the requirements of automatic enrolment. Contributions are recognised when they accrue.

The cost of contributions in the year amounted to £3,034 (2019/20: £2,248), being 5% of eligible pensionable salary for staff in the scheme. There were no outstanding contributions (2019/20: £ 0) at the year end.

14

Operating leases

Leases in which a significant portion of the risk and rewards of ownership are retained by the lessor are classified as operating leases. Rental payments made under operating leases are charged on a straight line basis over the term of the lease.

Taxation

The Charity is a registered charity and accordingly exempt from taxation on its charitable activities which fall within the scope of section 505(1) of the Taxes Act 1988 and section 256 of the Taxation of Chargeable Gains Act 1992.

Tangible fixed assets and depreciation

The lower limit for depreciation is a purchase cost of £500 and all items are depreciated over three years on a straight-line basis. All tangible fixed assets less than £500 were expensed to the income and expenditure account.

Tangible fixed assets are stated at cost less depreciation. The cost of acquired tangible fixed assets is the value of the consideration given to acquire the assets and the value of other directly attributable costs which have been incurred in bringing the assets to the location and condition necessary for their intended service. Assets donated to the Charity are recognised upon receipt and included in the accounts at estimated market value.

Stocks

Stocks are stated at the lower of cost and net realisable value. Provision is made where necessary for obsolete or defective stocks.

Debtors

Debtors are carried at estimated realisable value after providing against debts where collection is doubtful.

Restricted funds

Restricted funds are subject to specific conditions by donors/grant making bodies as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

2 Related party transactions

There were no related party transactions during the year.

3 Incoming resources from charitable activities

	2021	2020
	£	£
Grant income	107,613	113,403
Service level agreements	0	0
Other	0	0
	107,613	113,403

15

4 Voluntary income

	2021	2020
	£	£
Other donations/awards	13,619	40,913
	13,619	40,913

5 Investment income

Investment income arises from interest bearing business savings accounts.

6 Total resources expended

		2021	2021		2020
	Staff costs	Depreciation	Other costs	Total	Total
	£	£	£	£	£
Cost of generating funds	0	0	0	0	409
Provision of youth work	82,914	260	33,349	116,523	118,398
	82,914	260	33,349	116,523	118,807

Governance costs of £699 (2019/20: £682) are included within support costs in accordance with the Charities SORP (FRS 102). Governance costs are an estimate of the staff costs of producing annual accounts. No other governance costs are incurred as all such activities were provided on a voluntary basis.

7 Support costs

All support costs are allocated to the Charity’s charitable activities. Support activities for costs of generating funds (both voluntary income and fundraising) and governance costs are provided on a voluntary basis.

8 Net movement in funds before transfers

Net movement in funds before transfers is stated after charging / (crediting):

	2021	2020
	£	£
-Operating lease: Premises rental	12,000	12,000
-Depreciation of tangible fixed assets	260	825

16

9 Trustees’ emoluments and donations

None of the Trustees received any remuneration or benefits from the Charity during the year. No expenses were reimbursed to any Trustees. Donations from Trustees amounted to £140.

10 Staff costs

The average monthly number of employees during the year was:

	2021	2020
	FTE	FTE
Management and administration/support	1.1	1.1
Youth work team	2	1.5
	3.1	2.6

Note that this has been applied on a ‘full time equivalent’ (FTE) basis so as to ensure comparison is possible as JusB employs part-time staff.

The average monthly headcount was 6 staff (2019/20: 6 staff).

The aggregate payroll costs were:

	2021	2020
	£	£
Wages and salaries	79,342	65,147
Social security costs	538	234
Pension costs (Note 1)	3,034	2,248
	82,914	67,629

No employee received in excess of £60,000 from the Charity. Social security costs are shown net of the NICs Employment allowance of £4,000 (2019/20: £3,000).

17

11 Tangible fixed assets

Leasehold improvements Fixture & fittings Office & computer equipment Centre equipment £ £ £ £ Cost At 1 April 2020 42,563 149 5,957 37,174 Additions - - 521 - Disposals - - - -	Total £ 85,843 521 -
At 31 March 2021 42,563 149 6,478 37,174	86,364
Accumulated depreciation At 1 April 2020 42,236 149 5,957 37,174 Charge for the year 245 - 15 - Disposals - - - -	85,516 260 -
At 31 March 2021 42,481 149 5,972 37,174	85,776
Net book amount At 31 March 2021 82 0 506 0	588
Net book amount At 31 March 2020 327 0 0 0	327

12 Debtors

	2021	2020
	£	£
Gift aid tax recoverable	1,065	207
Prepayments and accrued income	1,805	1,747
Other debtors	0	0
	2,870	1,954

13 Creditors – amounts falling due within one year

	2021	2020
	£	£
Deferred income	17,510	15,500
Accruals	279	496
Other Creditors	450	220
	18,239	16,216

Deferred income at 31 March 2021 comprises grants received in advance for work in the next financial year from Wax Chandlers’ Company (William Kendall’s Charity), Clarion Futures Digital Grants and the Jack Petchey Foundation.

18

14 Share capital

JusB has no share capital being a company limited by guarantee. The Trustees will contribute a maximum of £10 each in the event of liquidation.

15 Restricted funds

	As at 1	Incoming	Resources		As at 31
	April	resources	expended	Transfers	March
	2020				2021
	£	£	£	£	£
Fixed assets	327	0	245	-	82
Jack Petchey Awards scheme	478	1,500	1,418	-	560
Wax Chandlers’ Company	0	15,000	15,000	-	0
Direct Line Group	0	10,000	10,000	-	0
Coronavirus Community Support Fund	0	10,000	10,000	-	0
Aubrey Orchard-Lisle Charitable Trust	0	3,420	0	-	3,420
Makers of Playing Cards Charity	0	2,000	2,000	-	0
Coronavirus Job Retention Scheme	0	1,643	1,643	-	0
National Lottery Community Fund	0	63,750	63,750	-	0
	805	107,313	104,056	-	4,062

Restricted funds received/used during the year were for the following purposes:

Fixed assets: This consists of income received from grant making bodies to purchase, and direct donations of, fixed assets for the various projects and the fit-out of the JusB office. Depreciation relating to these specific assets is charged to the fund.

Jack Petchey Awards scheme: Jack Petchey Foundation Awards for young people.

Wax Chandlers’ Company (William Kendall’s charity): Funding for Homework club.

Direct Line COVID-19 Emergency Response Fund: Emergency COVID-19 funding administered by Community Links Bromley for staff costs and rent.

Coronavirus Community Support Fund: Government funding distributed by the National Lottery Community Fund towards staff costs and youth centre rent during the COVID-19 pandemic.

The Aubrey Orchard-Lisle Charitable Trust: For the cost of the Music Tutor at the Tuesday evening project. Not used in 2020-21 due to COVID-19 so will be used in 2021-22.

Makers of Playing Cards charity: to provide services to the young people of Bromley.

Coronavirus Job Retention Scheme: Government funding towards the cost of one staff member on partial (flexible) furlough.

National Lottery Community Fund (Reaching Communities) - funding towards core costs (Year two of three).

19

Analysis of net assets between restricted funds:

	Tangible	Cash at	Other
	fixed	bank	net
Fund balances as at 31 March 2021 are	assets	and in	current	Total
represented by:		hand	assets
	£	£	£	£
Fixed assets	82	-	-	82
Jack Petchey Awards scheme	-	560	-	560
Aubrey Orchard Lisle Charitable Trust	-	3,420	-	3,420
	82	3,980	0	4,062

16 Operating lease commitments

At 31 March 2021 the Charity had annual commitments under operating leases as follows:

	Land &	Buildings
	2021	2020
	£	£
Expiringin oneyear	-	-

The lease on the premises expired on 31 March 2013. Although discussions have been held with the landlord with a view to negotiating a formal extension, the landlord prefers to leave matters on an informal basis. The trustees have received legal opinion which suggests that JusB continues to benefit from a good degree of security of tenure and are prepared to leave matters on the present footing.

20