## 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**
1
## 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.
2
## 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)
3
## 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
4
## 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.
5
## 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)
6
## 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.
7
## 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.
8
## 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.
9
## 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|
|---|---|---|---|
10
## 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.
11
## 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|
|---|---|---|---|---|
12