## **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. 

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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<br>BNY Mellon<br>Beckenham Rotary Club<br>Bromley Baptist Friday Evening Fellowship<br>Bromley Parish Church<br>Clarion Housing Group<br>Community Links Bromley<br>Coronavirus Community Support Fund<br>Direct Line Group<br>Effinity Charitable Foundation<br>Franco Finishes Ltd<br>Jack Petchey Foundation<br>Links Estate Residents’ Association<br>The Mageni Trust<br>Makers of Playing Cards charity|National Lottery Community Fund (Reaching<br>Communities)<br>Orpington Methodist Church<br>The Prince’s Trust<br>St John the Evangelist Church, Bromley<br>St Mary’s Church, Plaistow, Bromley<br>St Nicholas Church, Chislehurst<br>Trinity Bromley United Reformed Church<br>Usborne Publishing Ltd<br>Wax Chandlers’ Company (William Kendall’s charity)<br>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**<br>**improvements**<br>**Fixture &**<br>**fittings**<br>**Office &**<br>**computer**<br>**equipment**<br>**Centre**<br>**equipment**<br>**£**<br>**£**<br>**£**<br>**£**<br>**Cost**<br>At 1 April 2020<br>42,563<br>149<br>5,957<br>37,174<br>Additions<br>-<br>-<br>521<br>-<br>Disposals<br>-<br>-<br>-<br>-|<br> <br>**Total**<br> <br>**£**<br> <br>85,843<br> <br>521<br>-|
|---|---|
|**At 31 March 2021**<br>**42,563**<br>**149**<br>**6,478**<br>**37,174**|<br>**86,364**|
|**Accumulated depreciation**<br>At 1 April 2020<br>42,236<br>149<br>5,957<br>37,174<br>Charge for the year<br>245<br>-<br>15<br>-<br>Disposals<br>-<br>-<br>-<br>-|<br>85,516<br> <br>260<br>-|
|**At 31 March 2021**<br>**42,481**<br>**149**<br>**5,972**<br>**37,174**|<br>**85,776**|
|**Net book amount**<br>**At 31 March 2021**<br>**82**<br>**0**<br>**506**<br>**0**|<br>**588**|
|Net book amount<br>At 31 March 2020<br>327<br>0<br>0<br>0|<br>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|-<br>|**560**|
|Aubrey Orchard Lisle Charitable Trust|-|3,420|-<br>|**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**|<br>2020|
||**£**|<br>£|
|Expiringin oneyear|**-**|<br>-|



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