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2023-08-31-accounts

COMPANY REGISTRATION NUMBER 04504738

JUST42 COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS 31 AUGUST 2023

CHARITY NUMBER: 1100831

JUST42

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

CONTENTS PAGE
The Trustees’ report 1-9
The Report ofthe Independent Examiner 10
Statement of Financial Activities 11
(including Income and Expenditure Account)
Balance sheet 12
Notestothefinancialstatements 13-19

JUST42 COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT

YEAR ENDED 31 AUGUST 2023

The trustees present their report and unaudited financial statements for the year ended 31° August 2023.

  1. STRUCTURE, GOVERNANCE AND MANAGEMENT 1.1. Objectives and activities

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities and setting grant making policy for the year.

Just42 aims to facilitate all aspects of children and young people’s development in their local community within a clearly Christian ethos.

Here is my servant, whom | uphold, my chosen, in whom my soul delights; | have put my spirit upon him; he will bring forth justice to the nations. He will not cry or lift up his voice or make it heard in the street; a bruised reed he will not break, and a dimly burning wick he will not quench; he will faithfully bring forth justice. He will not grow faint or be crushed until he has established justice in the earth. [Isaiah 42]

The charity's objectives have been set to allow the organisation to grow and develop in response to future needs and changes in demography, vision and what is identified as best practice.

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JUST42

COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2023

The trustees are responsible for ensuring that the charity is run to the best practice standards, according to the guidance of the appropriate professional bodies, in relation to the responsibilities of charitable companies and voluntary agencies working with children and young people. The trustees have adopted various policies and procedures to ensure their responsibilities are met and have provided training where necessary to enable all staff to implement good practice.

The trustees have undertaken a risk assessment process and implemented appropriate systems to mitigate any major risks identified. Staff for each project and programme also carry out regular risk assessments. Good practice, policies and procedures are monitored regularly. Organisational structure e Area - Just42 provides services for young people in Woodbridge, Suffolk and the surrounding rural communities. This currently comprises the catchment area of Farlingaye High School. The youth (0 to 19 years) population of this area is about 5,228, representing 20% of the total population.

1.5. Organisational structure

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JUST42 COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued YEAR ENDED 31 AUGUST 2023

Charity Membership - At 315‘ August 2023 there were 50 members.

Personnel

The Company employs one full time member of staff and a committed team of 11 part time paid staff and about 56 volunteers. This team bring many years’ experience in youth work, education and social welfare, counselling, training, prison work, mission and related fields. Other staff are either qualified in youth work or related fields or expected to undertake appropriate training. The company undertakes DBS checks and relevant background checks and supervises all staff.

During the year ending 31% August 2023, the team included:

Charity Manager: Caroline Rutherford
Schools Work & Mentoring
Coordinator: Kevin Woods
Lynette Halpin (From January ’23)
Youth Work Coordinator: Jacqui Goodwin
Children’s Work Coordinator: Joanne Cracknell
Administrator: Will Barber(From January ’23)
Lead Session Workers: May Raison, Bryan McManus, Milly Wright, Mark
Etheridge
SessionWorkers: JuliePlummer,KylieSmith,AlexWard,JessPalmer

The Trustees are grateful for the assistance of:

IT Advisors: Graham Allen and Graham Oliver

1.6. Related parties

There were no related party transactions during the year ended 31* August 2023.

The charity provides services for all young people in the county of Suffolk within a clearly Christian ethos without excluding those who do not necessarily hold the Christian belief.

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JUST42 COMPANY LIMITED BY GUARANTEE THE TRUSTEES’ REPORT Continued YEAR ENDED 31 AUGUST 2023

2. OBJECTIVES AND ACTIVITIES

2.1. Achievements and performance

Just42 has met the objectives, as defined our Memorandum and Articles of Association, during 2022/2023 in the following ways:

To advance the Christian faith in accordance with the statement of beliefs:

We have continued running our 5 children’s clubs in Bawdsey, Kyson, St Mary’s, Sandlings and Orford primary schools. We were able to run 157 weekly sessions and met with about 150 children in total. We also offered holiday club days at Easter in Hollesley and then during the Christmas break in Woodbridge, as well as a Messy Church session in Sutton Heath. These extra days were attended by 55 children.

Our Christian union lunchtimes offered an opportunity for a group of young people in Farlingaye High School the chance to meet up during their school day. This was attended by 16 different young people over 59 sessions throughout the year.

We were invited to take part in the Spirituality Conference for year 10 students at Kesgrave High School. We delivered an introduction to Spirituality to the whole year group of 300 students, then 40 young people signed up to an optional workshop on Christianity.

To provide facilities for recreation or other leisure time occupation for young people:

Just42 run a number of recreation projects for young people. We provide youth clubs in 4 rural villages — Sutton Heath, Alderton, Grundisburgh and Hollesley. We offered youth clubs at each of the 4 village halls for the whole year other than in Sutton Heath, where it was decided to close the club after the Autumn term due to the low number of young people attending. We were able to offer a total of 103 sessions and our Youth Workers had contact with about 63 young people. The youth clubs offer a wide range of activities including sports, games, lots of different crafts and cooking.

We also offered a seaside themed activity day during the Summer holidays in Hollesley which was attended by 15 children and young people.

Following the results of a survey of young people at Farlingaye High school we started a new project during lunchtimes at Farlingaye and Kesgrave High schools this year. The sessions offered a Creative drop in space for young people that struggle during the long breaks at school, they find a safe space, someone to talk to and the opportunity to take part in craft activities. We ran 57 sessions which were attended by 58 different young people.

During the Summer holidays we ran 5 sessions that young people could sign up for offering a different craft activity each week. This was attended by 8 young people and they enjoyed learning lots of new skills, whilst meeting new young people and our team.

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THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2023

JUST42 LTD COMPANY LIMITED BY GUARANTEE

To advance education amongst young people:

We were delighted to offer a new Repair and Recycle project this year to local young people. We were joined by a few volunteers from Transition Woodbridge who worked alongside our team offering young people sessions on bike maintenance, electronics, woodwork and textiles. We offered 19 weekly sessions and met with 14 young people. We were pleased to be able to offer our babysitting course in Farlingaye High School again this year. It ran for 6 weeks and 4 young people completed the course, which included taking care of a virtual baby overnight.

To relieve persons, particularly young people, who are in conditions of need:

The main way in which we have met this objective is through our Compass mentoring project. We have actively mentored 110 young people over the course of the year and delivered 711 one to one sessions. We were really pleased to increase our team this year, welcoming a new Compass Mentoring and Schools work Coordinator to work in Kesgrave High School, leaving our established Coordinator to concentrate on Farlingaye High School. This is has meant that we have been able to increase our capacity to support more mentors and therefore more young people in both schools. The young people continue to be referred to us through their school and are then supported by our team of volunteers and staff who meet with them on a one to one basis. During the first term of the school year, our team supported the new year 7’s at Farlingaye High School, helping them find their way around and generally being an encouragement to them in those first few days at their new school. We were able to be present in school to meet them off the school buses during their first week and at their morning breaks during most of September.

During the Summer term we were able to visit 12 primary schools to deliver a full day with the year 6’s in each school. Through these sessions we introduced the young people to our team and helped them consider their transition to High School from a mental health and well-being perspective. We worked with 287 young people. The hope was to meet with most of those young people when they start school in Farlingaye in the new school year, helping them settle in during the first 2 weeks.

A number of children were able to attend our Christmas Holiday club day funded by the Holiday Activity and Food programme funding. We were able to offer these children a free place as they were eligible for free school meals. The day included a hot Christmas meal and the families were also given vouchers for a local butchers and greengrocers to help buy meals, helping to replace their free school meals during the school break.

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JUST42 LTD COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2023

Just42's vision statement is:

‘To make a positive impact on the lives of young people and children in rural Suffolk’.

Throughout our work this year we have made a positive impact on the lives of about 1275 different children and young people.

2.2. Chair’s Report

We would like to thank all Just42 staff and volunteers for their amazing efforts towards the work of Just42 in 2023.

For the coming year we will focus on developing the effectiveness and scope of our work within our existing teams. We continue to see the demand for our services and work increase.

Our finances continue to be in good shape, however we have a marked increase in our overall budget for 23/24 due to additional posts and inflation, we are prayerfully working hard to increase each and every revenue stream that we have.

With the ongoing cost of living crisis and the poor state of the UK public finances we believe that the charitable sector will be called upon more than ever to support our community.

We thank Bill Herbert (Trustee) and Bryan Macmanus (Lead session worker), who will be finishing their time with Just42 at the end of this year, for all their work and dedication to Just42 over many years and we wish them every blessing in their future plans. Bill has had a long association with Just42, right from the start in 2002, and we are very grateful for his wisdom and guidance over the years. Bryan has been a stalwart leading several different youth clubs in rural areas and his expertise and dedication will be very much missed.

Finally, thank you to all who supported the annual dinner in November whether attending or sponsoring. It was great evening, with much good cheer, and it raised an excellent sum (£15,750) for the charity.

As a board of trustees we continue to pray for the children and young people in our area and aim for the work of Just42 to shine the love of Jesus into their lives.

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JUST42 COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2023

2.3. Financial Review

Overview

At the end of the financial year the excess of expenditure over income amounted to a loss of £20,072 (2022: surplus £14,033).

The total funds at that date were £120,643(2022: £140,715) of which £118,698 was unrestricted and £1,945 was restricted.

The total incoming resources from all charitable activities was £151,752 (2022: £143,228) and the total resources expended was £171,824 (2022: £148,169).

Investment policy

The trustees endeavour to maximise the return on all the funds at their disposal. Operating funds are held in an_ interest-bearing investment account with Monmouthshire Building Society and a current account with the Bank of Scotland. Trustees regularly consider alternative providers to ensure that the best return is secured whilst retaining sufficient fluidity to meet revenue demands.

Reserves policy

The trustees acknowledge with thanks all the generous donations and grants received from supporters. These funds are used in the provision of the objects of the charity; however, trustees consider it prudent to maintain a reserve of approximately £80,000 which represents up to 4.5 months committed expenditure.

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JUST42 COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2023

ae REFERENCE AND ADMINISTRATIVE INFORMATION REFERENCE AND ADMINISTRATIVE INFORMATION
Company Name: Just42
Company Number: 04504738
Charity Number: 1100831
Registered Address: 24 St John’s Hill
Woodbridge IP12 1HS
Office Address: Woodbridge Youth Centre
The Avenue Kingston Road
Woodbridge IP12 4BA
Telephone: 01394 380992
Email: info@just42.org.uk
TRUSTEES
The trustees who served the company during the year were as follows:
Mr G M Buchanan (Chair, founding trustee and St John’s
nominee)
Mrs E Mayhew (Appointed 22"? February 2007)
Ms J Foden (Appointed August 2010 St John’s nominee)
The RevdW Herbert (Appointed 19° November 2014 - St John’s nominee)
Mrs S Jones (Appointed July 2017)
DrA Spalding (Resigned September ’23)
Mrs L Judge (Appointed 25" March 2221 — St John’s nominee)
Mr M Lawson (Appointed 14th September ’23 — St John’s nominee)
Bankers: Bank ofScotland
POBox1000.33OldBroadStreet,LondonBX21LB

Monmouthshire Building Society

Monmouthshire House, John Frost Square, Newport South Wales NP20 1PX

Independent Examiner: Ensors Accountants LLP, Connexions, 159 Princes Street, |pswich Suffolk, IP1 1QJ

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JUST42 COMPANY LIMITED BY GUARANTEE THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2023

  1. PLANS FOR FUTURE PERIODS The trustees have faith that there will be a long and sustainable future for Just42, delivering against our objectives, growing and developing and making a positive impact on the lives of young people.

  2. TRUSTEES’ RESPONSIBILITIES

The trustees are satisfied that the company charity is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or trustees have requested an audit pursuant to section 476 of the Act.

The trustees acknowledge their responsibilities for:

The trustees will seek to re-appoint Ensors Chartered Accountants as Independent examiners to the charity at the annual general meeting in accordance with section 415 of the Companies Act 2006.

The accounts have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the Charity's constitution, the Charities Act 2011 and the Statement of Recommended Practice, "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 (FRS102).

The Trustees’ Report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Signed by order of the trustees

\ Mr G M Buchanan Trustee

Trustee Approved by the trustees on 20 {12 |tne

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JUST42

COMPANY LIMITED BY GUARANTEE

THE REPORT OF THE INDEPENDENT EXAMINER

YEAR ENDED 31 AUGUST 2023

| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 August 2023.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

| report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

| 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.

----- Start of picture text -----
es iy a— =
Malcolm McGready FCA ‘ Date
Ensors Accountants LLP
----- End of picture text -----

Member of the Institute of Chartered Accountants in England and Wales

Ensors Accountants LLP

Connexions

159 Princes Street Ipswich Suffolk IP1 1QJ

10

STATEMENT OF FINANCIAL ACTIVITIES [INCLUDING INCOME AND EXPENDITURE ACCOUNT] YEAR ENDED 31 AUGUST 2023

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted| |Unrestricted|Restricted|Funds|Funds|Total|Funds| |Funds|Funds|Total|Funds|fs|Restated|As|Restated|As|Restated| |2023|2023|2023|2022|2022|2022| |Note| |INCOMING|RESOURCES| |Incoming|resources|from|generated|funds| |Voluntary|income:| |Donations|116,267|-|116,267|105,709|-|108,709| |Activities|for|generating|funds| |Subscriptions/Club|income|-|4,788|4,758|-|11,214|11,214| |Fund|raising|events|11,139|-|11,129|4,128|-|4,128| |Investment|income|316|-|316|244|-|244| |Incoming|resources|from|charitable|activities| |Grants|received|-|other|4,122|15,1£0|18,272|2,701|34,206|36,907| |Total|incoming|resources|131,844|18,08|181,752|116,782|45,420|162,201| |RESOURCES|EXPENDED| |Cost|of|generating|funds| |Fund|raising|costs|1,480|-|1,490|-|-|-| |Furtherance|of Charitable|Objects|9|181,407|18,927|”|170,334|108,228|42,941|148,169| |Total|resources|expended|152,897|18,927|171,824|105,228|42,941|148,169| |Net movement|in|funds|(21,053)|931|(20,072)|11,554|2,479|14,032| |Total|funds|brought fonvard|134,915|5,800|140,715|122,361|3,321|126,682| |Total|funds|carried forward|113,862|6,781|120,643|134,915|5,800|140,715|

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All incoming resources and resources expended are derived from continuing activities. All gains and losses recognised in the periods are included in the Statement of Financial Activities.

The notes on pages 13 to 20 form part of these financial statements

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JUST42 COMPANY LIMITED BY GUARANTEE BALANCE SHEET As at 31 AUGUST 2023

2023 2022
Note e £
FIXED ASSETS
Tangible assets 4 4,836 5,163
CURRENT ASSETS
Debtors 5 3,406 5,015
Deposits and Cash at bank and in hand 117,792 137,018
121,198 142,033
Creditors: Amounts falling due within one year 6 (5,391) (6,481)
NET CURRENT ASSETS 115.807 135,552
TOTAL ASSETS LESS CURRENT LIABILITIES 120.643 140,715
FUNDS
Unrestricted funds 113,862 134,915
Restricted funds 6,781 5,800
Totalfunds 120,643 140,715

For the year ended 31 August 2023, the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. . IZ... 2023 and are These financial statements were approved by the Trustees on the 20.| signed on their behalf by:

G M BUCHANAN [Chair]

The notes on pages 13 to 20 form part of these financial statements

Company Registration No: 04504738

Charity Registration No: 1100831

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JUST42 COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2023

4: ACCOUNTING POLICIES

The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Act 2011, the Statement of Recommended Practice for Charities (FRS 102), the Companies Act 2006 and applicable accounting standards (FRS 102) except where detailed below. The financial statements have been prepared in pounds sterling and have been rounded to the nearest pound.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2011 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations, but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

Just42 is a public benefit entity.

Just42 is a private company limited by guarantee incorporated in England and Wales, and a registered charity. The registered office is 24 St John’s Hill, Woodbridge, IP12 1HS.

General funds are unrestricted which are available for use at the discretion of the trustees in furtherance of the general objects of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

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JUST42 COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS Continued YEAR ENDED 31 AUGUST 2023

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Grants have been recognised in the Financial Statements in the period in which they are receivable and are reflected in restricted or unrestricted funds depending on the conditions attached to them.

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature to support them. Grants are included in the Statement of Financial Activities once authorised and there is a resulting obligation for payment.

All costs allocated between expenditure categories of the Statement of Financial Activities are allocated directly, others are apportioned on an appropriate basis.

17 Fixed assets

Tangible fixed assets costing more than £400 are capitalised and included at cost, including any incidental expenses of acquisition.

1.8 Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment - 25% reducing balance Portacabins - 10% straight line.

1.9 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.

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JUST42 COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS Continued

YEAR ENDED 31 AUGUST 2023

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets Classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of activities from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as noncurrent liabilities. Creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10 Operating leases Rentals payable under operating leases are charged against income ona straight-line basis over the period of the lease.

1.11. Pensions The pension costs charged in the accounts represent the contributions payable by the charity during the year.

The Association is a registered charity and its activities are exempt United Kingdom Income and Corporation Taxation.

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JUST42 COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS Continued

YEAR ENDED 31 AUGUST 2023

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Depreciation

The charity estimates the rates of depreciation used to write down the different classes of assets the charity owns. This is based on prior experience of asset lives while taking into account any additional circumstances. Once fully depreciated over its useful life the asset should be stated at its residual value or £Nil if there is no residual value.

2. NET INCOMING RESOURCES FOR THE YEAR

This is stated after charging:

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||||||| |---|---|---|---|---|---| |2023|2022| |£|£| |Independent|examiner's|remuneration|1,950|2,030| |Depreciation|of owned|fixed|assets|1,614|1,417|

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  1. STAFF COSTS AND NUMBERS

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|||||| |---|---|---|---|---| |2023|2022| |=|£| |Salaries|and|wages|132,860|108,496| |Social|security|cost|4,172|25311| |Pensions|7,718|4,451| |Total|144,750|115,478|

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |The|average|number|of employees|in|the|year|is:|Full|time|1|1| |Part|time|11|10| |Volunteers|56|48|

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No employee received emoluments of more than £60,000.

No Trustee received any remuneration or expenses during the year.

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JUST42

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS Continued

YEAR ENDED 31 AUGUST 2023

4. TANGIBLE FIXED ASSETS
Equipment
£
COST
At
1 September 2022		 17,476
Additions 1,287
At 31 August 2023 18,763
DEPRECIATION
At
1 September 2022		 12,313
Charge for the year 1,614
At 31 August 2022 13,927
NET BOOK VALUE
At 31 August 2023 4,836
At 31 August 2022 5,163
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
Gift Aid Tax refund 2,662 2,515
Accrued income - 2,500
Prepayments 744 ‘i
3,406 5,015
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
Accruals and deferred income 2,877 2,617
Taxation and social security 1,503 1,123
Other creditors 1,011 2,741
5,391 6,481

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JUST42 COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS Continued YEAR ENDED 31 AUGUST 2023

qa FUNDS

Summary of Balance Balance
movements on all at 1 at 31
funds by Category September August
of Fund 2022 Income Expenses 2023
£ £ £ £
Unrestricted
Restricted		 134,915
5,800		 131,844
19,908		 152,897
18,927		 113,862
6,781
140,715 151,752 171,824 120,643
Summary of Balance Balance
movements on all at 1 Expenses at 31
funds by Category
ofFund		 September
2021		 Income As
Restated		 August
2022
£ £ £ £
Unrestricted
Restricted		 123,361
3,321		 116,782
45,420		 105,228
42,941		 134,915
5,800
126,682 162,202 148,169 140,715

Fund Category Description

Restricted

The restricted funds are kept to help achieve the objectives of the charity, which aims to facilitate all aspects of children and young people’s development in their local community within a clearly Christian ethos.

8. ANALYSIS OF NET ASSETS BETWEEN FUNDS

As at 31 August 2023 Unrestricted Restricted Total
£ £ z
Tangible fixed assets 967 3,869 4,836
Net current assets 112,895 2,912 115,807
113,862 6,781 120,643
As at 31 August2022 Unrestricted Restricted Total
& £ £
Tangible fixed assets - 5,163 5,163
Net current assets 134,915 637 135,552
134,915 5,800 140,715

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JUST42

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS Continued

YEAR ENDED 31 AUGUST 2023

  1. EXPENDITURE
Furtherance of Charitable
Objectives		 Direct
costs		 Support
costs		 Total
2023		 Total
2022
£ E a £
Salaries & NI 105,083 39,667 144,750 115,478
Training & travel 3,604 - 3,604 2,935
Club activities & purchases 7,020 - 7,020 8,302
Governancecosts—auditand
admin		 - 44,960 14,960 21,454
115,707 54,627 170,334 148,169

  1. RELATED PARTY TRANSACTIONS

  2. No transactions with related parties were undertaken such as are required to be disclosed under FRS102.

None of the Trustees (or any persons connected with them) received any remuneration during the year, there were also no trustees that reclaimed expenses during the year for costs that they had incurred on behalf of the charity.

Total unconditional donations made from Trustees to the charity in the year total £1,435 (2022: £1,260).

11. VOLUNTEERS

Volunteers have, and continue to make, a significant contribution to Just42 and to wider society.

The company is limited by guarantee given by the trustees of £10 per member.

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