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← Just42

2025-08-31-accounts

COMPANY REGISTRATION NUMBER 04504738

JUST42

COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS

31 AUGUST 2025

CHARITY NUMBER: 1100831

JUST42 COMPANY LIMITED BY GUARANTEE

REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 AUGUST 2025

Company Name: Just42
Company Number: 04504738
Charity Number: 1100831
Registered Address: 24 St. John’s Hill
Woodbridge IP12 1HS
OfficeAddress: 24 St. John’s Hill
Woodbridge 1P12 1HS
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 February 2007) Ms Jackie Foden (Appointed August 2010 St John’s nominee) Mrs S Jones (Resigned September 2025) Mrs L Judge (Appointed March 2021 — St John’s nominee) Mr M Lawson (Appointed September 2023 — St John’s nominee) Rev C Trefusis (Appointed March 2024 — St John’s nominee)

Bankers: Bank of Scotland

PO Box 1000. 33 Old Broad Street, London BX2 1LB

Monmouthshire Building Society

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

Independent Examiner: Ensors

Connexions 159 Princes Street, lpswich Suffolk, IP1 1QJ

JUST42

COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025

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 13-20

JUST42 COMPANY LIMITED BY GUARANTEE

THE TRUSTEES'REPORT

YEAR ENDED 31 AUGUST 2025

The trustees present their report and unaudited financial statements for the year ended 3P[1 ] August 2025.

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 I uphold, my chosen, in whom my soul delights; I have put my spirit upon him; he will bring forth justice to the nations. He wi not cry or lift up his voice or make it heard in the street; a bruised r d he will not break, and a dimly burning wick he wi 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.

The principal activity of the charity during the year was the development of young people in the local community within a clearly Christian ethos.

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JUST42 COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2025

The trustees have 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 and reviewed on an annual programme.

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JUST42 COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2025

Charity Membership - At 31% August 2025 there were 55 members.

Personnel

The charity employs one full time member of staff and a committed team of 13 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 2025, the team included:

Charity Manager: Caroline Rutherford
Schools Work& Mentoring
Coordinator: Lynette Halpin
Lydia Luetchford (From February ’25)
Youth Work Coordinator: Jacqui Goodwin
Children’s Work Coordinator: Joanne Cracknell
Administrator: Will Barber
Lead Session Workers: Tamara Gauthier, Jess Palmer, May Raison
Session Workers: Joanne Butler, Alina Dolgopolova, Siobhan Farley, Julie
Plummer,CharlotteWeaver.

The Trustees are grateful for the assistance of:

IT Advisors: Graham Oliver

1.6. Related parties

Other than unconditional donations from trustees, there were no related party transactions during the year ended 31% August 2025.

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JUST42 COMPANY LIMITED BY GUARANTEE THE TRUSTEES’ REPORT Continued YEAR ENDED 31 AUGUST 2025

1.7. Public benefit

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.

2. OBJECTIVES AND ACTIVITIES

2.1. Achievements and performance

Just42 has met the objectives, as defined our Memorandum and Articles of Association, during 2024/2025 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 135 weekly sessions and met with about 95 children in total.

In addition to the regular clubs our Children’s Worker delivered 3 Walk Through the Bible sessions to support RE lessons in Bawdsey Primary School with a group of year 5 & 6 pupils. She also delivered 2 Open the Book assemblies in Orford Primary School. Through these sessions we worked with another 64 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 50 different young people over 35 sessions throughout the year.

We were excited to offer a community outreach project in Woodbridge again this year as we ran an alternative Halloween event called “Treat or Treat” at Peterhouse Cresent. Here we offered a safe space and light on an otherwise dark night, providing light focussed crafts and activities and very welcome cups of hot chocolate to local families as they were out and about. We met with about 150 children and some of their parents throughout the evening.

We started a new club this year offering children in the Peterhouse Crescent area a monthly club where they can learn about God and the bible through storytelling, games, challenges and crafts. Working in partnership with Quay church we ran 9 sessions throughout the year and the club was attended by 15 children.

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JUST42 COMPANY LIMITED BY GUARANTEE THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2025

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 villages for the whole year. These clubs offer a safe space for young people to spend time with friends and our leaders whilst providing a wide range of activities including sports, games, lots of different crafts and cooking. We were able to offer a total of 135 sessions and our Youth Workers had contact with 61 young people.

We were delighted to be asked to be an activity provider at Operation Camouflage again this year. This is a 4 week Holiday Activity and Food funded programme run by East Suffolk Council and the Army Welfare Service. A number of our team supported this over the summer, one day each week they ran various themed craft activities for an average of 50 young people each day and then the other 2 days each week was spent supporting the young people during all the activities. Through this project we worked with another 144 young people.

To advance education amongst young people:

Creative Thursdays ran for the whole school year. Here young people were offered a weekly session where they could learn skills in various crafts. Most of the group were neuro-diverse and struggle in school, they continued to be a community for each other, towards the end of the year we pushed them out of their comfort zones and took them out on a trip in Woodbridge and then on the bus to Ipswich. We ran 36 weekly sessions and met with 8 young people.

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 107 young people (60 in Farlingaye high school and 47 in Kesgrave) over the course of the year and delivered 682 one-to-one sessions. The young people continue to be referred to us through their school and are then supported by our wonderful team of volunteers and staff who meet with them on a one-to-one basis. We were particularly pleased with the number of young people we supported this year as we had a change of Coordinator in Farlingaye High school, which resulted in us having to stop accepting new referrals for over 2 months.

Our lunchtime drop-in sessions in both secondary schools have been popular this year. The sessions offered a 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 games, discussions and craft activities. We ran 137 sessions which were attended by 210 different young people.

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THE TRUSTEES’ REPORT Continued

JUST42 COMPANY LIMITED BY GUARANTEE

YEAR ENDED 31 AUGUST 2025

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 on their first day and at their morning breaks during the first week of school.

During the Summer term we were able to deliver our Transitions project to children from 12 primary schools across 9 days with the year 6’s from each school. We also supported the day they all spent at Farlingaye High 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 279 young people. The hope was to meet with the majority of those young people when they start school in Farlingaye in the new school year, helping them settle in during the first 2 weeks.

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 1185 different children and young people.

2.2. Chair’s Report

On behalf of all the trustees | would like to thank everyone involved in delivering our projects and work during the past year. Our thanks go to everyone involved, core team, session staff and volunteers. The dedication and skills of everyone has enabled another successful and impactful year for Just42.

The charity continues to deliver effectively against its objectives, there is more detail about this in the Charity Manager’s report.

Following our strategic planning day in March, trustees and core team together identified the following areas to develop in the future:

The financial position of the charity remains strong and this year we have increased our staffing for fundraising work by expanding Will Barber's role to include 5 hours per week fundraising work.

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JUST42 COMPANY LIMITED BY GUARANTEE THE TRUSTEES’ REPORT Continued YEAR ENDED 31 AUGUST 2025

In the last few months Sandra Jones decided to stand down as trustee. Sandra joined as a trustee in 2017 and her connections with, and employment in Farlingaye High School have been very beneficial in promoting and developing the mentoring programme that is now well established. Her common sense attitude and strong Christian faith have been a valuable input on all aspects of running Just42 for the past 8 years. My thanks go to Sandra for her service to Just42.

Thank you to all who supported the annual dinner in November whether attending or sponsoring. It was great evening and it raised an excellent sum (circa £16,000) for the charity.

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

Thank you to the following funders who have supported Just42 this year:

Suffolk Community Foundation - Langtons Tudwick Foundation Hope House & Gippeswyck educational trust Albert Hunt Trust

Matthews Wrightson Charitable Trust Belstead Ganzoni Charitable Settlement East Suffolk Council Kesgrave area Community Partnership funding East Suffolk Council — Melton and Woodbridge area Community Partnership funding Enabling Communities Budget Stephen Molyneaux Suffolk Community Foundation - Centenary Fund Tesco Stronger starts

Hollesley Parish Council Suffolk Community Foundation - Maurken Fund Suffolk Community Foundation - Suffolk Giving fund Ropes Trust SPARK 29th May 1961 Suffolk Community Foundation - Davies Family fund Suffolk Community Foundation - Wider Horizons Fund The Belacqua Charitable Trust Enabling Communities Budget - Colin Hedgley Suffolk Community Foundation Port Community fund

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JUST42

COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2025

2.4. Financial Review

Overview

For the financial year ended 31 August 2025 the charity achieved a surplus of £18,058 (2024: deficit £10,090).

The total funds at that date were £128,611 (2024: £110,553) of which £126,634 was unrestricted and £1,977 was restricted.

The total incoming resources from all charitable activities was £205,965 (2024: £182,879) and the total resources expended was £187,907 (2024: £192,969).

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 £85,000 which represents up to 5 months committed expenditure.

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JUST42

COMPANY LIMITED BY GUARANTEE

THE TRUSTEES’ REPORT Continued

YEAR ENDED 31 AUGUST 2025

  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. 4, TRUSTEES’ RESPONSIBILITIES The trustees are satisfied that the charity is entitled to exemption from audit under section 477 of the Companies Act 2006, and that no member has required an audit under section 476.

  3. The trustees acknowledge their responsibilities for: - keeping adequate accounting records in accordance with section 386 of the Act: and

    • preparing financial statements that give a true and fair view in accordance with section 393 of the Act and otherwise comply with the requirements of the Act as applicable to the charity.

  5. INDEPENDENT EXAMINATION The trustees intend to reappoint Ensors as independent examiners to the charity for the following year.

  6. SMALL COMPANY PROVISIONS The financial statements have been prepared in accordance with the accounting policies set out in Note 1 and comply with the charity's constitution, the Charities Act 2011 and the Charities SORP (FRS 102). The Trustees’ Report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Signed by order of the trustees

Mr G M Buchanan Trustee Approved by the trustees on AZ.|eo2e

9

JUST42 COMPANY LIMITED BY GUARANTEE

THE REPORT OF THE INDEPENDENT EXAMINER

YEAR ENDED 31 AUGUST 2025

I report to the trustees on my examination of the accounts of Just42 ("the Trust") for the year ended 31 August 2025.

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").

I 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, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales (ICAEW).

I have completed my examination. I 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:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

11 February 2026

Malcolm McGready FCA Date Ensors

Member of the Institute of Chartered Accountants in England and Wales

Ensors Connexions 159 Princes Street Ipswich Suffolk IP11QJ

10

COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES [INCLUDING INCOME AND EXPENDITURE ACCOUNT] YEAR ENDED 31 AUGUST 2025

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |linrestricted|Restricted|Total|Unrestricted|Restricted|‘Tota!| |Funds|Funds|=|Funds|Funds|Funds|= Furids| |Note|2025.|2025|«= 2025|2024|2024-2024| |INCOMING RESOURCES|,| |‘incoming|resources from generated funds| |Voluntary|income:|| |Denations|112,526:|605|443,434|100,550|250°|100,800| |Activities for generating funds| |-Subscriptions/Club|income|503|1365.|«1,868|1,389.|3,152|64,521| |Fundraising|everits|21,987|pat|21,987|16,510|uote|16,510| |Jnvestment income|2,258||2,258|3,052|”|3,052| |Incoming resources from|charitable|activities| |Grants recelvéd- other|60,464|6257|66,724|44,700|13,296.|57,996| |‘Total|incoming|resources|497,738|8.227|205,965.|466|4184|46,698|182,879| |RESOURCES EXPENDED.| |Cost of generating|funds| |Fund raising costs|2172|:|2A72|4,605;|=|4,605| |Furtheranceof|Charitable Objects.|9|157,029|“28,706|185,735.|458,833|32.634|194,364.| |Totat resources expended|159,204|‘28,706,|187,907-|160,438|32,531|192,969| |Net movement in funds|38,537|(20,479)|18,058|Bra|(15,833)|(40,090)| |Transfer between funds|(19,339)|419,239|.|(12.169)|12,469| |Total|funds|brought|forward|407.436|3417)|440,553:|113,862|6781|120.643| |Totalfunds carried forward|426,634|‘OTT:|128674|407,436|3,117).|440553"|

----- End of picture text -----

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

11

JUST42 COMPANY LIMITED BY GUARANTEE

BALANCE SHEET

As at 31 AUGUST 2025

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Note|2025E:|2024.£| |FIXED ASSETS| |Tangible|assets|4|2,474|3,895| |CURRENT|ASSETS|.| |‘Debtors|.|.|§|3,389|10,674| |Deposits|and|Cash|at bank and in hand|128,017|100,976| |434,406|114,650| |Creditors: Amounts falling due within one year|&|{5,266%:|{4.9925| |NET CURRENT ASSETS|126,140|106,658:| |TOTAL ASSETS LESS CURRENT|LIABJLITIES|428,614|410,553| |FUNDS| |Unrestricted funds|126,634|107,436| |Restricted funds:|4,977|As?| |Total funds|128,614|...|110,553|

----- End of picture text -----

For the year ended 31 August 2025, 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. These financial statements were approved by the Trustees on the A tf. z.... 2026and are 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 2025

  1. ACCOUNTING POLICIES

  2. 1.1 Basis of accounting

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, Suffolk, IP12 1HS.

The charity has made a profit this year of £18,059 (2024: deficit £10,090). The unrestricted reserves are at the upper end of the target level; therefore, the trustees consider that the charity has adequate reserves to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4 Fund accounting 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.

13

JUST42 COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS Continued YEAR ENDED 31 AUGUST 2025

  1. ACCOUNTING POLICIES Continued

  2. 1.5 Incoming resources

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.

1.6 Resources expended Expenditure is recognised on an accrual basis asa liability is incurred. Expenditure includes VAT which cannot be fully recovered and is reported as part of the expenditure to which it related.

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.

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

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.

14

JUST42 COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS Continued YEAR ENDED 31 AUGUST 2025

  1. ACCOUNTING POLICIES Continued

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

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

1.13 Operating leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense ona straight line basis over the term of the relevant lease. 1.14 Judgements and key sources of estimation uncertainty In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

15

JUST42 COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS Continued YEAR ENDED 31 AUGUST 2025

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.

  1. NET INCOMING RESOURCES FOR THE YEAR

This is stated after charging:

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Independent|examiner's|remuneration|2,130|2,048| |Depreciation|of owned|fixed|assets|1,424|1,599|

----- End of picture text -----

  1. STAFF COSTS AND NUMBERS

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Salaries|and|wages|141,449|148,306| |Social|security|cost|6,089|6,098| |Pensions|6,448|6,970| |Total|153,986|161,374| |The|average|number|of employees|in|the|year|is:|Full|time|1|1| |Part|time|13|13| |Volunteers|56|68|

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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 2025

4. TANGIBLE FIXED ASSETS

----- Start of picture text -----
|||||| |---|---|---|---|---| |Equipment| |£| |COST| |At|1|September 2024|19,421| |At 31|August|2025|19,421| |DEPRECIATION| |At|1|September 2024|15,526| |Charge|for the|year|1,424| |At|31|August|2024|16,950| |NET|BOOK VALUE| |At|31|August 2025|2,471| |At|31|August 2024|3,895|

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  1. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Trade|debtors|50|~| |Gift Aid|Tax|refund|2,595|9,607| |Accrued|income|-|323| |Prepayments|744|744| |3,389|10,674| |CREDITORS:|AMOUNTS|FALLING|DUE WITHIN WITHIN|ONE YEAR YEAR| |2025|2024| |£|£| |Trade|creditors|519|-| |Accruals|and|deferred|income|3,183|3,057| |Taxation|and|social|security|1,564|1,679| |Other|creditors|-|256| |5.266|4,992|

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  1. CREDITORS: AMOUNTS FALLING DUE WITHIN WITHIN ONE YEAR YEAR

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NOTES TO THE FINANCIAL STATEMENTS Continued

JUST42

COMPANY LIMITED BY GUARANTEE

YEAR ENDED 31 AUGUST 2025

  1. FUNDS
Summary of Balance Balance
movements on all at 1 at 31
funds by Category
ofFund		 September
2024		 Income Expenses __ Transfers August
2025
£ £ £ £ £
Unrestricted
Restricted		 107,436
3,117		 197,738
8,227		 (159,201)
(28,706)		 (19,339)
19,339		 126,634
1,977
110,553 205,965 (187,907) - 128,611
Summary of Balance Balance
movements on all at 1 at 31
funds byCategory
of Fund		 September
2023		 Income Expenses’ Transfers August
2024
£ £ £ £ £
Unrestricted
Restricted		 113,862
6,781		 166,181
16,698		 (160,438)
(32,531)		 (12,169)
12,169		 107,436
3,117
120,643 182,879 (192,969) - 110,553

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.

  1. ANALYSIS OF NET ASSETS BETWEEN FUNDS
As at 31 August 2025 Unrestricted Restricted Total
£ £ £
Tangible fixed assets 494 1,977 2,471
Net current assets 126,140 - 126,140
126 634 1,977 128,611
As at 31 August 2024 Unrestricted Restricted Total
£ £ £
Tangible fixed assets 779 3,117 3,896
Net current assets 106,657 - 106,657
107,436 3,117 110,553

18

JUST42 COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS Continued

YEAR ENDED 31 AUGUST 2025

9. EXPENDITURE

Furtherance ofCharitable
Objectives		 Direct
costs		 Support
costs		 Total
2025		 Total
2024
£ £ £ £
Salaries & NI 111,487 42,499 153,986 161,374
Training & travel 4,446 - 4,446 3,776
Club activities & purchases 9,690 - 9,690 6,990
Governance costs—auditand i: 17,613 17,613 19,224
125,623 60,112 185,735 191,364
  1. OPERATING LEASE COMMITMENTS

At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025 2024
£ £
Within oneyear 1,488 1,488
Between two and five years 1,116 2,604
2,604 4,092
  1. RELATED PARTY TRANSACTIONS

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

Noneofthe 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 £1,000 (2024: £1,000).

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JUST42

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS Continued YEAR ENDED 31 AUGUST 2025

  1. 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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