2025-03-31-accounts - The Join Project

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The JOIN Project

Charity number 1117217

Annual Report and Financial Statements

for the year ended 31 March 2025

The JOIN Project

Annual Report and Financial Statements for the year ended 31 March 2025

Contents	Page
Trustees' report	2 to 3
Examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the accounts	7 to 12

Prepared by West Yorkshire Community Accountancy Service CIO

The JOIN Project

Trustees' report for the year ended 31 March 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Jenny Scott Chair Beverley Pepper Vice Chair April Birch Treasurer Peter Burke Secretary April Melvin Nigel Ward Patricia Janecki Dougal Amos Angela Ward

Resigned 3 May 2024 Resigned 31 December 2024

Resigned 3 May 2024 Appointed 23 April 2024 Appointed 23 April 2024

Charity number

1117217

Registered in England and Wales

Registered and principal address Bankers St Annes Centre Lloyds Bank plc Spring Gardens Lane 45 Hustlergate Keighley Bradford BD20 6LH BD1 1NT

Independent examiner

Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is governed by a constitution adopted on 7 July 2006 as amended 17 November 2006.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

The JOIN Project

Trustees' report (continued) for the year ended 31 March 2025

Objectives and activities

The charity's objects

To provide or assist in the provision of facilities in the interests of social welfare for education, recreation or other leisure time occupation of individuals who have need of such facilities by reason of their learning difficulties, disability or social circumstance with the object of improving their conditions of life.

The charity's main activities

The JOIN Project is a local charity that runs educational and recreational activities for adults with learning disabilities who live in the Keighley area.

JOIN activities include cookery, social activity days, life skills, keep-fit, arts and crafts and self-help. All of the activities help people with learning disabilities to feel valued and to lead active and healthy lives. JOIN activities help members to:

Improve their health and well being
Boost their confidence and self esteem
Develop life skills
Make new friends and benefit from peer support
Reduce stress and social isolation
Achieve greater independence
Integrate into the local community.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

Achievements and performance

We have had another busy and successful year running 6 projects, 5 days each week, for 33 adults who have learning disabilities, (JOIN members). We provided 245 days of activities and had over 3,619 attendances to those activities, from our JOIN members.

All of JOIN’s activities have enabled adults with learning disabilities to feel valued, have fun, meet new people, learn new skills, develop confidence and achieve greater independence.

Financial review

The net income for the year was £38,119, all relating to unrestricted funds.

Reserves policy

The JOIN Project aims to keep at least two months, but no more than six months, running costs in reserve in order to enable the smooth running of the charity and to allow for an orderly winding up should the charity need to close. This would equate to £50,000 and £150,000 based on budgeted expenditure of approximately £300,000.

The charity's free reserves, excluding fixed assets, at the year end were £111,581.

Approved by the board of trustees on 2/9/2025

Jenny Scott (Trustee)

The JOIN Project

Independent examiner's report to the trustees of The JOIN Project

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025, which are set out on pages 5 to 12.

Responsibilities and basis of report

As the charity 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 charity's accounts as carried out under section 145 of the 2011 Act. 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

Since the charity's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.

I confirm that I am qualified to undertake the examination because I am a fellow of ACIE which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

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.

Simon Bostrom FCIE

2/9/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

The JOIN Project

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 31,000 Direct payments 265,956 Other income 1,417 Total income 298,373 Expenditure on: Salaries, NIC and pensions (3) 193,262 Payroll charges 1,022 Travel - Training 125 Rent and room hire 17,400 Telephone 369 Postage 69 Stationery and photocopying 87 Insurance 2,275 Premises costs, repairs and maintenance 28,478 Special projects 821 Project equipment 824 Project materials 4,051 Cookery provisions 8,207 Other provisions 60 Coronavirus (COVID-19) expenses - Accountancy and bookkeeping 705 Independent examination 720 Miscellaneaous items 396 Web hosting 206 Depreciation 1,177 Total expenditure 260,254 Net income / (expenditure) 38,119 Fund balances brought forward 76,707 Fund balances carried forward (4) 114,826	2025 Restricted funds £ 5,134 - - 5,134 4,034 - - 1,100 - - - - - - - - - - - - - - - - - 5,134 - - -	2025 Total funds £ 36,134 265,956 1,417 303,507 197,296 1,022 - 1,225 17,400 369 69 87 2,275 28,478 821 824 4,051 8,207 60 - 705 720 396 206 1,177 265,388 38,119 76,707 114,826	2024 Total funds £ Restated 7,851 237,579 275 245,705 183,722 885 66 810 10,949 735 76 202 1,206 32,162 1,896 4,567 3,811 4,193 3,323 289 506 567 67 367 287 250,686 (4,981) 81,688 76,707

All incoming resources and resources expended derive from continuing activities.

The JOIN Project

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 3,245 Total fixed assets 3,245 Current assets Debtors and prepayments (6) 2,845 Cash at bank and in hand (7) 109,626 Total current assets 112,471 Current liabilities: amounts falling due within one year Creditors and accruals (8) 890 Total current liabilities 890 Net current assets / (liabilities) 111,581 Net assets 114,826 Funds Unrestricted funds General unrestricted funds 104,826 Designated funds (9) 10,000 Unrestricted funds 114,826 Restricted funds - Total funds 114,826	2025 Restricted £ - - - - - - - - - - - - - -	2025 Total £ 3,245 3,245 2,845 109,626 112,471 890 890 111,581 114,826 104,826 10,000 114,826 - 114,826	2024 Total £ Restated 862 862 77 76,518 76,595 750 750 75,845 76,707 71,707 5,000 76,707 - 76,707

The financial statements were approved by the board of trustees on 2/9/2025

Jenny Scott (Trustee)

The JOIN Project

Notes to the accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The basis of accounting has changed from cash basis to accruals basis. The comparative figures have been restated to reflect this change and details of specific changes have been provided in the notes.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Project and office equipment: over 4 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

The JOIN Project

Notes to the accounts

for the year ended 31 March 2025

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

The JOIN Project

Notes to the accounts continued

for the year ended 31 March 2025

2 Grants and donations Ambler Way Support Service Charity Fund City of Bradford Met. Dist. Council (CBMDC) People's Postcode Lottery Workforce Development Funding Dept Health and Social Care 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ 1,000 - 30,000 - - 31,000	2025 Restricted funds £ - 4,034 - 1,100 - 5,134	2025 Total funds £ 1,000 4,034 30,000 1,100 - 36,134 2025 £ 175,708 16,496 (5,000) 10,092 197,296	2024 Total funds £ - 7,551 - - 300 7,851 2024 £ 164,088 15,106 (5,000) 9,528 183,722

The average number of employees during the year was 6.9, being an average of 5.5 full time equivalent (2024: 6, 4.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end Amount of any contributions prepaid at the year end 4 Restricted funds Balance b/f Incoming £ £ CBMC - Healthy Ageing - 4,034 LCC Workforce Development - 1,100 - 5,134	Outgoing £ 4,034 1,100 5,134	2025 £ 10,092 - - Transfers £ - - -	2024 £ 9,528 - - Balance c/f £ - - -

Fund name

Purpose of restriction

CBMC - Healthy Ageing Towards the salary of a Healthy Ageing Project worker. LCC Workforce Development Towards the cost of staff training.

The JOIN Project

Notes to the accounts continued

for the year ended 31 March 2025

5 6 7 8	Tangible assets Cost £ £ £ At 1 April 2024 - - - Additions - - - At 31 March 2025 - - - Depreciation At 1 April 2024 - - - Charge for year - - - At 31 March 2025 - - - Net book value At 31 March 2025 - - - At 31 March 2024 - - - Debtors and prepayments Prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals Motor vehicles Class 3 Class 4	£ 1,149 3,560 4,709 287 1,177 1,464 3,245 862 2025 £ 699 2,146 2,845 2025 £ 109,538 88 109,626 2025 £ 890 890 Project equipment	Total £ 1,149 3,560 4,709 287 1,177 1,464 3,245 862 2024 £ Restated - 77 77 2024 £ 76,501 17 76,518 2024 £ Restated 750 750

The JOIN Project

Notes to the accounts continued

for the year ended 31 March 2025

9 Designated funds Premises fund Fund name Premises fund	Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ 5,000 - - 5,000 10,000 5,000 - - 5,000 10,000 Reason for designation Towards the cost of moving premises and any related improvements.

10 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

Details of remuneration and benefits Angela Michaela Ward Gross pay inc benefits Reason for remuneration	2025 £ 46,050 46,050	2024 £ - -

The trustee was employed in the role of Support Manager.

Legal authority for the payment

The legal authority for the payment is via a provision within the charity's governing document.

No other trustee received any remuneration or benefit during this or the previous year.

11 Operating leases

Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2025 £ 20,660 80,385 6,667 107,712	2024 £ 20,660 81,045 26,667 128,372

12 Changes to previous year's figures in the accounts due to change in accounting basis.

Fixed assets have been brought in at cost £1,149 less depreciation £287. Other debtors at the year end have been included at £77.

Creditors and accruals at the year end have been included at £750.

The JOIN Project

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 31,000 - Direct payments 265,956 237,579 Other income 1,417 275 Total income 298,373 237,854 Expenditure Salaries, NIC and pensions 193,262 175,871 Payroll charges 1,022 885 Travel - 66 Training 125 810 Rent and room hire 17,400 10,949 Telephone 369 735 Postage 69 76 Stationery and photocopying 87 202 Insurance 2,275 1,206 Premises costs, repairs and maintenance 28,478 32,162 Special projects 821 1,896 Project equipment 824 4,567 Project materials 4,051 3,811 Cookery provisions 8,207 4,193 Other provisions 60 3,323 Coronavirus (COVID-19) expenses - 289 Accountancy and bookkeeping 705 506 Independent examination 720 567 Miscellaneaous items 396 67 Web hosting 206 367 Legal and professional - - Total expenditure 260,254 242,835 Net income / (expenditure) 38,119 (4,981) Fund balances brought forward 76,707 81,688 Fund balances carried forward 114,826 76,707	2025 Restricted funds £ 5,134 - - 5,134 4,034 - - 1,100 - - - - - - - - - - - - - - - - - 5,134 - - -	2024 Restricted funds £ 7,851 7,851 7,851 - - - - - - - - - - - - - - - - - - - - 7,851 - - -	2025 Total funds £ 36,134 265,956 1,417 303,507 197,296 1,022 - 1,225 17,400 369 69 87 2,275 28,478 821 824 4,051 8,207 60 - 705 720 396 206 - 265,388 38,119 76,707 114,826	2024 Total funds £ 7,851 237,579 275 245,705 183,722 885 66 810 10,949 735 76 202 1,206 32,162 1,896 4,567 3,811 4,193 3,323 289 506 567 67 367 - 250,686 (4,981) 81,688 76,707