The JOIN Project
Charity number 1117217
Annual Report and Financial Statements
for the year ended 31 March 2026
The JOIN Project
Annual Report and Financial Statements
for the year ended 31 March 2026
| 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
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The JOIN Project
Trustees' report for the year ended 31 March 2026
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 Jenny Scott Chair Beverley Pepper Vice Chair April Melvin Nigel Ward Dougal Amos Angela Ward Alexandra Bates Appointed 28 April 2026 Shirley Burge Appointed 23 April 2026
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.
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The JOIN Project
Trustees' report (continued) for the year ended 31 March 2026
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:
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Improve their health and well being
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Boost their confidence and self esteem
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Develop life skills
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Make new friends and benefit from peer support
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Reduce stress and social isolation
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Achieve greater independence
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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
JOIN has had a busy and successful year running 5 days of activities each week for 37 JOIN members, who all have learning disabilities. During the year JOIN provided 251 days of activities and had 3,793 attendances to those activities. All of JOIN’s activities have helped people with learning disabilities to have fun whilst being safe, meet new people, learn new skills, feel valued, develop confidence and achieve greater independence.
Financial review
The net expenditure for the year was £24,905, 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 £46,500 and £139,500 based on budgeted expenditure of approximately £279,000.
The charity's free reserves, excluding fixed assets, at the year end were £87,853.
Approved by the board of trustees on 2/9/2026
Angela Ward (Trustee)
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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 2026, 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
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:
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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
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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
2/9/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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The JOIN Project
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2026
| Notes 2026 Unrestricted funds £ Income from: Grants and donations (2) - Direct payments 257,439 Other income 212 Bank interest 20 Total income 257,671 Expenditure on: Salaries, NIC and pensions (3) 217,650 Payroll charges 1,099 Travel 1,106 Training 540 Rent and room hire 21,122 Telephone 479 Postage 66 Stationery and photocopying 352 Insurance 2,722 Premises costs, repairs and maintenance 15,127 Special projects 1,302 Project equipment 3,609 Project materials 3,534 Cookery provisions 9,210 Other provisions 848 Accountancy and bookkeeping 523 Independent examination 742 Miscellaneaous items 1,368 Depreciation 1,177 Total expenditure 282,576 Net income / (expenditure) (24,905) Fund balances brought forward 114,826 Fund balances carried forward 89,921 |
2026 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
2026 Total funds £ - 257,439 212 20 257,671 217,650 1,099 1,106 540 21,122 479 66 352 2,722 15,127 1,302 3,609 3,534 9,210 848 523 742 1,368 1,177 282,576 (24,905) 114,826 89,921 |
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 60 705 720 602 1,177 265,388 38,119 76,707 114,826 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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The JOIN Project
Balance sheet
| as at 31 March 2026 2026 Unrestricted £ Fixed assets Tangible assets (3) 2,068 Total fixed assets 2,068 Current assets Debtors and prepayments (4) 4,368 Cash at bank and in hand (5) 85,779 Total current assets 90,147 Current liabilities: amounts falling due within one year Creditors and accruals (6) 2,294 Total current liabilities 2,294 Net current assets / (liabilities) 87,853 Net assets 89,921 Funds Unrestricted funds General unrestricted funds 89,921 Designated funds (7) - Unrestricted funds 89,921 Restricted funds - Total funds 89,921 |
2026 Restricted £ - - - - - - - - - - - - - - |
2026 Total £ 2,068 2,068 4,368 85,779 90,147 2,294 2,294 87,853 89,921 89,921 - 89,921 - 89,921 |
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 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 2/9/2026
Angela Ward (Trustee)
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The JOIN Project
Notes to the accounts
for the year ended 31 March 2026
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.
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The JOIN Project
Notes to the accounts
for the year ended 31 March 2026
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.
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The JOIN Project
Notes to the accounts continued
for the year ended 31 March 2026
| 2 Grants and donations Ambler Way Support Service Charity Fund City of Bradford Met. Dist. Council (CBMDC) People's Postcode Lottery Workforce Development Funding 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2026 Unrestricted funds £ - - - - - |
2026 Restricted funds £ - - - - - |
2026 Total funds £ - - - - - 2026 £ 192,904 23,913 (10,500) 11,333 217,650 |
2025 Total funds £ 1,000 4,034 30,000 1,100 36,134 2025 £ 175,708 16,496 (5,000) 10,092 197,296 |
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The average number of employees during the year was 7.4, being an average of 5.2 full time equivalent (2025: 6.9, 5.5 FTE). There were no employees with emoluments above £60,000.
| **3 ** | 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 Tangible assets Cost £ £ £ At 1 April 2025 - - - Additions - - - At 31 March 2026 - - - Depreciation At 1 April 2025 - - - Charge for year - - - At 31 March 2026 - - - Net book value At 31 March 2026 - - - At 31 March 2025 - - - Class 4 Class 3 Motor vehicles |
2026 £ 11,333 1,552 - £ 4,709 - 4,709 1,464 1,177 2,641 2,068 3,245 Project equipment |
2025 £ 10,092 - - Total £ 4,709 - 4,709 1,464 1,177 2,641 2,068 3,245 |
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The JOIN Project
Notes to the accounts continued
for the year ended 31 March 2026
| 4 Debtors and prepayments Prepayments Other debtors 5 Cash at bank and in hand Cash at bank Cash in hand 6 Creditors and accruals Accruals Other creditors 7 Designated funds Premises fund Fund name Premises fund |
2026 2025 £ £ 388 699 3,980 2,146 4,368 2,845 2026 2025 £ £ 85,691 109,538 88 88 85,779 109,626 2026 2025 £ £ 742 890 1,552 - 2,294 890 Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ 10,000 - 10,000 - - 10,000 - 10,000 - - Reason for designation Towards the cost of moving premises and any related improvements. The work is now mostly complete. |
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8 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
| Trustee remuneration and benefits Angela Michaela Ward Gross pay inc benefits Reason for remuneration The trustee was employed in the role of Support Manager. |
2026 £ 48,504 48,504 |
2025 £ 46,050 46,050 |
|---|---|---|
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.
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The JOIN Project
Notes to the accounts continued
for the year ended 31 March 2026
| 9 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: |
2026 £ 20,385 66,667 - 87,052 |
2025 £ 20,660 80,385 6,667 107,712 |
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The JOIN Project
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2026
| 2026 2025 Unrestricted Unrestricted funds funds £ £ Income Grants and donations - 31,000 Direct payments 257,439 265,956 Other income 212 1,417 Bank interest 20 - Total income 257,671 298,373 Expenditure Salaries, NIC and pensions 217,650 193,262 Payroll charges 1,099 1,022 Travel 1,106 - Training 540 125 Rent and room hire 21,122 17,400 Telephone 479 369 Postage 66 69 Stationery and photocopying 352 87 Insurance 2,722 2,275 Premises costs, repairs and mainten 15,127 28,478 Special projects 1,302 821 Project equipment 3,609 824 Project materials 3,534 4,051 Cookery provisions 9,210 8,207 Other provisions 848 60 Coronavirus (COVID-19) expenses - - Accountancy and bookkeeping 523 705 Independent examination 742 720 Miscellaneaous items 1,368 602 Depreciation 1,177 1,177 Total expenditure 282,576 260,254 Net income / (expenditure) (24,905) 38,119 Fund balances brought forward 114,826 76,707 Fund balances carried forward 89,921 114,826 |
2026 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
2025 Restricted funds £ 5,134 - - 5,134 4,034 - - 1,100 - - - - - - - - - - - - - - - - 5,134 - - - |
2026 Total funds £ - 257,439 212 20 257,671 217,650 1,099 1,106 540 21,122 479 66 352 2,722 15,127 1,302 3,609 3,534 9,210 848 - 523 742 1,368 1,177 282,576 (24,905) 114,826 89,921 |
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 - 705 720 602 1,177 265,388 38,119 76,707 114,826 |
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