Charity Registration Number : 1125382 Company Registration Number: 06634048
THE EMILY JORDAN FOUNDATION
A COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
:
THE EMILY JORDAN FOUNDATION
CONTENTS
FOR THE YEAR ENDED 31 JULY 2025
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|Legal and|Administrative|Information|...........sssssssssssscesssssssssssssssessrssssssssnsssnssseseeescsescncarerssessssacacscosccasaces|1|
|Trustees’|Report|ou......sesssessssscsccessersossssorsssasssssssesacecesusassaescescueessseussserseessossacsessesscsavssseeenssssesensesesscesseses|2|
|Independent|Examiner's|Report|...........-ssssssssssssssssssssensessesssenessersseresesssrensersseeseerseerssssseseserseasstasenencesseees|7|
|Statement|of|Financial|Activities|............cccesssssssesseceseceececeersesesseeseecscstessesesssssssssssesesssesssseseersestateseseees|8|
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THE EMILY JORDAN FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 JULY 2025
Trustees
Christopher Jordan Richard Mander James Gammond Louise Goldsmith Vaibhav Modgil Michael Jeffries David Etherington QC Phillipa Hall Helen Jordan James Price Lucy Slater
Charity Number
1125382
Company Number
06634048
Registered Office
Valley House Trimpley Bewdley DY12 1PG
independent Examiner
TaylorHobbs Limited Cherry Trees Barn Walcot Lane Pershore WR10 2AL
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THE EMILY JORDAN FOUNDATION TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2025
The trustees present their annual report and financial statements for the year ended 31 July 2025.
Trustee's report and financial statements
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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).
Objectives and activities
TheFoundationAims
The Foundation was started in 2008 to support people with moderate teaming disabilities to learn new skills, with the aim of eventually enabling them to enter employment. It does this through a variety of work-based projects. Many of these people are capable of work if given the right opportunity, but unfortunately this rarely happens.
The Trustees remain focused of the need for this to become a higher priority for both central and local government, and society in general.
To this end the Charity has expanded its work-based projects to obtain contracts from local and national businesses. From the revenue of these contracts, it can pay those individuals with moderate learning disabilities who do the work, with staff and volunteer support, a ‘wage’. This transforms the life of these people - their self- esteem is dramatically improved. In addition, they are able to contribute to society, like everyone else.
Since 2008 the Foundation has also expanded to support people with more complex needs. People who qualify for Adult Social Care come to the projects we run as a ‘day opportunity’, being supported through their ‘personal budget’ that they receive from Worcestershire County Council (WCC). This is based on an assessment for funding that everyone with a disability receives, to enable them to support themselves with housing and other basic living requirements. It is a legal requirement for councils to provide this support, under the Care Act.
The funding that we receive from the personal budgets (and of course the items we refurbish and sell), enables us to employ qualified staff to support this group, enabling them to learn new skills to their level of ability, and develop social skills within a ‘work’ type environment.
Unfortunately, there has been a significant reduction in the amounts of money available for personal budgets over the past few years as the money received by county councils from central government has decreased. Because of this WCC now only provide personal budgets to the legally required level - those who have ‘severe or critical’ needs.
From the day the Foundation started we have had individuals with more moderate learning disabilities who come to us, who at one time received a personal budget but who now do not qualify. This group continues to grow in number, only qualifying for ‘employment support’ from the Job Centre, which enables them to live. We receive no funding from any source for this group.
We continue to support these individuals as best we can, using the monies raised through trading and fund raising, and utilising our volunteers. This is a very disadvantaged group in our society, without doubt.
We continue to work hard on expanding our volunteer numbers, ensuring that they are properly trained and supported. All of them work with the people with learning disabilities in some way, providing a very valuable resource that enables us to do much more that we would otherwise be able to do.
The Foundation Projects
To achieve its aims The Foundation runs, through its subsidiary, The Emily Jordan Foundation Enterprises CIC (previously Spokes CIC) several ‘work-type’ projects. These activities are undertaken to achieve our objectives:
¢ Spokes
This is a bike project that has operated since the Foundation was established in 2008. It was originally set up by Chris Jordan, Chair of the Trustees, in 2005 and became a wholly owned subsidiary of the Foundation in 2009.
At Spokes the Trainees with learning disabilities team the skills to rebuild bikes that have been donated by the public. They also get involved in bike repair for the local community. They do this with support from both staff and
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volunteers, learning new skills that will be of use to them in the future when trying to move into the workplace. The volunteers who work with our trainees do an amazing job, with many of them from an engineering background.
Seven of the trainees have now achieved bike assembly qualifications, achieving their Mytek Level One National award. Three are now moving towards the Level two qualification. This is an incredible achievement for these individuals. They can rebuild bikes from scratch to saleable standard, on their own!
°¢ Twigs
This is our horticultural project based at Brinton Park, where trainees with learning disabilities learn skills within a garden centre environment. They are involved in all parts of this project; They plant ‘flower plugs’ and vegetable seeds, water and maintain plants as they grow, and are then involved with the sale of these to the public.
The Twigs project is also involved in working in Brinton Park, supporting the District Council staff. Twigs has continued the maintenance of the ‘Senses Garden’ - this was started in 2019. This garden was established for the benefit of the sensory impaired, and was opened in 1995, being dedicated to the 13 teenagers who lost their lives in the Hagley minibus crash in 1993. This is a very rewarding experience for the Trainees and has changed the Senses Garden form a dilapidated state to its current beautiful form.
In November 2024, after continual chasing, we were told by WFDC that we were not going to get any funding from the £2.6 million that it has received from the Lottery. This has created a major problem. As the Third Sector partner with WEFDC in this bid we are still waiting for an explanation as to why we have been excluded, as we were promised - approx. £120k to assist in the urgent maintenance work that is required on the site. Chris Jordan and Ruth Krivosic spent many hours in meetings supporting the Council in this bid as this sum was promised throughout the process.
The Toilets in particular need a major refurbishment, as they are not up to the required hygiene standards that we want to give our Trainees, Staff and Volunteers. In addition, the asbestos roofs of the Toilet block and main building need replacing. All this work, plus a new water supply and other items were promised.
This issue will now be discussed with the Lottery, as we believe we have been unfairly treated, and there may be a legal obligation from the Council to do what was promised to us, as a signed partner.
On a more positive note, Twigs continues to attract new Trainees, although the plant sales continue to be difficult, with many people seeing plants as a ‘luxury’ in these difficult financial times. Autumn Bedding has become difficult, as people get their summer bedding to extend into the Autumn months.
« GroundworX
This project was established some five years ago, to enable those individuals with moderate learning disabilities who should be in work to eam some money, by working on the ground maintenance projects that the Foundation has obtained. From the monies that are obtained from these contracts the Trainees are paid minimum wage. Some of the types of contracts that we now have include:
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The ground maintenance industrial estates, including mowing, strimming, litter picking and hedge cutting.
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Work at Trimpley Reservoir and Parks Hall in Netherton. These are both projects for Severn Trent, again with the guys mowing, litter picking, strimming and planting throughout the year. Through the winter months they are involved with putting up bird and bat boxes, etc, purchased from out Woodworks project.
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Carrying out the ground maintenance at local care homes and Alms House Charities.
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Doing flower planting at retail parks with plants supplied by Twigs.
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Carrying out maintenance work to local apartment blocks, including gravel and bark laying.
This project has proved to be very successful and continues to move forward, supplying genuine work to people with moderate learning disabilities. However this Project is directly affected by the Labour Government policy of raising minimum wage continually and increasing NI contributions. This policy makes the running of this project very difficult, as we must continually go back to our customers to try and get increases on the work we do, to ensure that we do not lose money. The Labour Government talk about helping ‘working people’, but in fact they are making things more difficult!
But we will battle on. The people with moderate learning disabilities who come to the Foundation are eaming some money themselves, which makes a huge difference to their lives. Their self-esteem is dramatically improved - a winwin for everyone!
¢ Woodworks
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This is the woodwork project where people with leaming disabilities learn how to build wooden items, including bird boxes, bat boxes, log stores, planters, and other wood items. The skills that the trainees learn will support them to move towards paid employment. They are invoived in the complete process, from order taking, through design, manufacture of the wood products to selling to the public. Woodworks also has a contract with Bewdley Town Council, with refurbishment work for their street furniture. This is mainly carried out through the winter months and should go on for several years to come.
¢ Go Green
This is the recycling project, where people with more complex needs carry out a variety of recycling involving cans, glasses, and a variety of plastic material. They are also involved in light manufacturing projects, which are enjoyed by all. The people who come to this project get involved in clay work, learning how to make items and fire them before painting them for sale to the public. This part of Go Green is called ‘Pots’ and has proved to be very successful.
This project has moved forward from strength to strength, despite the challenges faced over the past few years.
The Foundation now employs fifteen peopie with learning disabilities doing paid work in its projects, Spokes and Twigs, alongside the ground maintenance projects at Groundworx.
In addition to the projects we run, we also offer some development projects as a Charity. One of these, mentioned previously, is our Reading Project. This was started some 5 years ago working alongside Read Easy, a national Charity. However, we have realised that people with learning disabilities, especially those trying to enter the workplace, need a variation to the standard model Read Easy use, so now we have decided to move this forward with our own volunteer support people, who work with our readers.
This is proving to be very successful, both in Kidderminster and Dudley. | fully expect this to continue to develop over the next year.
Achievements and performance
Review of Trading year August 2024 - July 2025
The year under review has seen the Foundation continue to expand with its subsidiary, EJF Enterprises CIC being the trading entity. The reserves of the Foundation have remained static through the period, which is a comparative good result bearing in mind the financial pressures that have increased over the period. The Trustees are satisfied that going forward the Foundation will remain a viable entity, although the finances of the Charity will remain under constant review.
Public Benefit
The Trustees have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's published general and relevant sub-sector guidance concerning the operation of the Public Benefit requirement under that Act.
Our sister charity : ‘The Emily Jordan Foundation Projects’
In 2020 the Foundation started a sister charity for the Foundation, The Emily Jordan Foundation Projects. This was the outcome of a partnership with Dudley Council (DMBC), with a Heritage lottery bid. This was eventually successful in 2019, with a payment of £1.4 million to DMBC, as lead partner. This money was spent on refurbishing Stevens Park in Lye, and the rebuild of a Victorian house on the park, Tintern House, that is now being used by our new Charity.
The new charity has deliberately been set up as a separate legal entity, to ensure complete separation of into the future. This ensures financial security for both operations.
!n June 2020 a new Twigs project opened on a separate fenced area in the park, and at the same time at Tintern House a Spokes and Go Green project started.
The first three years (2020 - 2023) of the new Charity was very difficult, with many delays leading to losses as not enough Trainees could be attracted to the projects. However these have now been resolved, and | am pleased to report that EJFP is now running with many Trainees across its projects of Spokes, Twigs and Go Green. We have brought new ideas to the Black Country, which are starting to be a great success.
In addition, a new project has been started, Create, where the trainees are encouraged to develop their painting skills. Through the hard work of the staff and volunteers some amazing skills have been found in many of our trainees, with some incredible work now being produced. The first Art sale in April sold out - this will now be an annual event. | would like to thank everyone at EJFP for the work that has taken place. We are all looking forward to a continued growth of the projects to benefit the local population of people with learning disabilities in the Quarry Bank area.
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Financial
The Foundation continued its fund-raising activities throughout the year, with a combination of events and donations coming in.
The reserves of the Charity remained stable, with the CCLA reserves continuing to show good returns.
The Foundation will continue to develop its own projects and when necessary, offer suitable support to other charities that are involved in similar aims to its own.
Net movement in the funds during the year totalled to £9,913. Unrestricted funds totalfed to £888,746 and Restricted funds totalled to £878.
Thank you
We would like to say a huge thank you to all of our staff and volunteers, who have been such a major part of making what we do successful. They manage some very difficult situations, with people who often find it very difficult to express their true feelings.
Financial review
Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concem basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Reserves Policy
The Charity Trustees have agreed to maintain a reserve of £150k, to allow for any drop in revenue and to enable an orderly wind down of projects if necessary. This money can only be spent on this taking place. The remainder of funds available can be utilised to enable the aims of the Charity to be achieved.
Structure, governance and management
Constitution
The Emily Jordan Foundation is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.
Methods of appointment or election of Trustees
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
Plans for future periods
This financial year has been challenging for us, as it has been for many other charities. However, we believe that at year end the reputation and financial integrity of the Charity remain strong.
The Charity will continue to move forward with its aims over the next 12 months, both developing its own projects and those with similar aims.
Trustees
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Christopher Jordan
Richard Mander (Appointed On: 01/01/2025) James Gammond
Louise Goldsmith Vaibhav Modgil Michael Jeffries David Etherington QC Phillipa Hall Helen Jordan James Price Lucy Slater
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Trustee's responsibilities statement
The trustees, who are also the directors of Charity For The Emily Jordan Foundation for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
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« select suitable accounting policies and then apply them consistently;
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e observe the methods and principles in the Charities SORP;
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° make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees and signed on its behalf by:
C MJordan
Christopher Jordan Trustee
Date : 17 April 2026
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THE EMILY JORDAN FOUNDATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 JULY 2025
Independent Examiner's Report to the Trustees of The Emily Jordan Foundation
| report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 July 2025 which consists of the statement of financial activities,balance sheet and the related notes
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 charity's accounts carried out under section 145 of the 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
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of AAT
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- « the accounting records were not kept in accordance with section 130 of the Charities Act; or
« the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements conceming 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.
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« | have no concems 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.
Name: Laura Carter
for and on behalf of TaytorHobbs Limited
Date: 20 April 2026
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THE EMILY JORDAN FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2025
| Recommended categorles by activity |
Notes | Unrestricted funds £ |
Restricted funds £ |
TotalFunds 2025 £ |
TotalFunds 2024 £ |
|---|---|---|---|---|---|
| Income and endowments | |||||
| from: | , | ||||
| Donations and legacies | 2 | 25,506 | 15,500 | 41,006 | 88,684 |
| Othertrading activities | 3 | 3,196 | - | 3,196 | 59,058 |
| Investments | 4 | 32,723 | - | 32,723 | 14,541 |
| Total | 61,425 | 15,500 | 76,925 | 162,283 | |
| Expenditure on: | |||||
| Raising funds | 5 | 980 | - | 980 | 19,772 |
| Charitable activities | 6 | 54,936 | 14,622 | 69,558 | 36,687 |
| Other | 8 | 1,754 | - | 1,754 | - |
| Total | 57,670 | 14,622 | 72,292 | 56,459 | |
| Net income | 3,755 | 878 | 4,633 | 105,824 | |
| Other recognised | |||||
| gains/(losses): | |||||
| Gains and tosses on | |||||
| revaluation offixed assets | 5,280 | - | 5,280 | 42,069 | |
| forthe charity’s own use | |||||
| Net movement in funds | 9,035 | 878 | 9,913 | 147,893 | |
| Reconciliation offunds: | |||||
| Total funds broughtforward | 879,711 | - | 879,711 | 731,818 | |
| Total funds carried forward |
888,746 | 378 | 889,624 | 879,711 |
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THE EMILY JORDAN FOUNDATION
BALANCE SHEET FOR THE YEAR ENDED 31 JULY 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Recommended|categories by|Notes|Total|Funds 2025|Total|Funds 2024|
|activity|£|£|
|Fixed|assets|
|Tangible|assets|10|253,165|252,472|
|Investments|11|441,079|435,799|
|Total|fixed|assets|694,244|688,271|
|Current|assets|
|Stocks|3,473|1,384|
|Debtors|12|127,924|88,879|
|Cash|at|bank and|in|hand|13|70,214|103,729|
|Total|current assets|201,611|193,992|
|Creditors:|amounts falling due|within|14|6,230|2,552|
|one|year|
|Net|current|assets/(Habllittes)|195,381|191,440|
|Total|net|assets|889,625|879,711|
|Funds|of the|Charity|
|Unrestricted|funds|15|888,746|879,711|
|Restricted|funds|15|878|-|
|Endowment|funds|15|-|-|
|Total funds|889,624|879,711|
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For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 17 April 2026 and signed on its behalf by:
C M Jordan
Christopher Jordan
Trustee
Date : 17 April 2026
Page 8 of 16
THE EMILY JORDAN FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation. These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The Emily Jordan Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Income from donations or grants
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing. If a donation or grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.4 Government grants
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
1.5 Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
1.6 Investment income
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
1.7 Investment gains and losses
This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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1.8 Expenditure
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent. All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
1.9 Fund accounting
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. 1.10 Tangible fixed assets Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity. Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Name Rate (%) Method Freehold Property 4% Straight Line Plant and Machinery 10% Straight Line Motor Vehicles 25% Reducing Balance Fixtures and Fittings 10% Straight Line
1.11 Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at fair value (their market value) at the year end, The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments in subsidiaries are valued at cost less provision for impairment.
1.12 Role of Volunteers The charity relies on its volunteers. The impact of these volunteers is not reflected in the accounts.
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2. Income from Donations and Legacies
Analysis Unrestricted funds Restricted funds Total funds 2025 Total funds 2024
£ £ £ £
Donation and gifts 25,506 - 25,506 73,184
General grants
provided by
Government/other - 15,500 15,500 15,500
charities
Total 25,506 15,500 41,006 88,684
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3. Income from Other Trading Activities
| Analysis | Unrestricted | funds | funds | Total funds 2025 | Totalfunds 2024 | |
|---|---|---|---|---|---|---|
| £ | £ | £ | ||||
| 100 Ciub | 2,195 | 2,195 | 2,530 | |||
| General Fundraising | 926 | 926 | 56,465 | |||
| Merchandise Sales | 75 | 75 | 63 | |||
| Total | 3,196 | 3,196 | 59,058 | |||
| 4. Income | from Investments | |||||
| Analysis | Unrestricted | funds | Totalfunds 2025 | Totalfunds 2024 | ||
| £ | £ | £ | ||||
| investment Income | 123 | 123 | 141 | |||
| Rental and leasing income | 32,600 | 32,600 | 14,400 | |||
| Total | 32,723 | 32,723 | 14,541 | |||
| 5. Expenditure on Raising Funds | ||||||
| Analysis | Unrestricted | funds | Totalfunds 2025 | Totalfunds 2024 | ||
| £ | £ | £ | ||||
| Fund Raising Expenses | - | - | 18,992 | |||
| 100 Club Prize | Fund | 980 | 980 | 780 | ||
| Total | 980 | 980 | 19,772 | |||
| Support Costs | - | - | - | |||
| 980 | 980 | 19,772 | ||||
| 6. Expenditure on Charitable Activities | ||||||
| Analysis | Unrestricted funds | Restrictedfunds | Totalfunds2025 | Totalfunds 2024 | ||
| £ | £ | £ | £ | |||
| Employee costs |
. | 14,622 | 14,622 | , | ||
| Premises Expenses |
5,691 | - | 5,691 | 235 | ||
| Internet | ||||||
| Fees for Online |
. | ° | ° | 45 | ||
| Giving | ||||||
| Total | 5,691 | 14,622 | 20,313 | 280 | ||
| Support Costs |
49,245 | - | 49,245 | 36,407 | ||
| 54,936 | 14,622 | 69,558 | 36,687 |
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7. Support Costs
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||||||||
|---|---|---|---|---|---|---|
|Total|funds|2025|Total|funds|2024|
|Analysis|£|£|
|Support|Costs|
|Profit/Loss|on|Disposal|of Fixed|Assets|1,987|-|
|Repairs|and|Maintenance|2,454|787|
|Consultancy|2,921|3,021|
|Website|and|Computer|Costs|829|1,008|
|Rent and|Service|Charges|2,606|2,388|
|Rates|and|Utilities|10,082|6,691|
|Insurance|2,902|1,843|
|Sundry|Expenses|4,981|356|
|Telephone|1,550|2,066|
|Bank Charges|169|161|
|Management|Charge|-|1,389|
|Depreciation|16,255|14,682|
|Governance|Costs|
|Accountants fees|2,509|2,015|
|49,245|36,407|
|8.|Other|Expenditure|
|Unrestricted|funds|Total funds|2025|
|Analysis|£|£|
|Material|item|expense|1,736|1,736|
|Donations|18|18|
|Total|1,754|1,754|
----- End of picture text -----
9. Details of certain Items of Expenditure
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----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|This|year|Last year|
|£|£|
|independent examiner’s|fees|650|2,000|
|Assurance|services|other than|audit|or|independent|
|examination|
|Tax|advisory|fees|
|Other fees|(for example:|financlal|advice,|consultancy,|1.000|
|accountancy|services)|paid|to the|independent examiner|’|
----- End of picture text -----
Page 13 of 17
10. Tangible Fixed Assets
| enepulidings | Machinery | MotorVehicles, | "7 | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| 10.1 Cost or valuation | ||||
| At01 August 2024 | 368,568 | 15,436 | 21,009 | 56,084 |
| Additions | - | 1,050 | 14,650 | 3,235 |
| Disposals | - | (1,485) | - | (26,501) |
| Revaluations | - | - | - | - |
| Transfers | - | - | - | - |
| At31July 2025 | 368,568 | 15,001 | 35,659 | 32,818 |
| 10.2 Depreciation and | impairments | |||
| At01 August2024 | 138,181 | 7,538 | 12,885 | 50,021 |
| Charge forthe year | 9,212 | 1,383 | 4,778 | 882 |
| Disposals | - | (321) | - | (25,678) |
| Revaluations | - | - | - | - |
| Transfers | - | - | - | - |
| At31July 2025 | 147,393 | 8,600 | 17,663 | 25,225 |
| 10.3 Net book value | ||||
| At01 August 2024 | 230,387 | 7,898 | 8,124 | 6,063 |
| At31July2025 | 221,175 | 6,401 | 17,996 | 7,593 |
Page 14 of 17
11. Investments
| Cash & Cash Equivalents | Cash & Cash Equivalents | Other | |||||
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| Carrying(fair) value | atbeginning ofperiod | 435,779 | 20 | ||||
| Add / (deduct): netgain / (loss)on revaluation | 5,280 | - | |||||
| Carrying(fair) value atend | end ofyear | 441,059 | 20 | ||||
| Principle subsidiaries | |||||||
| The following was a subsidiary undertaking ofthe | the Company: | ||||||
| Registeredofficeor | |||||||
| Name | Company Number | principle | place | of | Class ofshares | shares Holding |
|
| business | |||||||
| EJF EnterprisesCIC | 06423134 | ValleyHouse, Timpley, Be ey > |
Ordinary | 100% | |||
| 1PG | |||||||
| The financial results ofthe subsidiary forthe year were: | |||||||
| Name | income | Expenditure | Netassets | ||||
| £ | £ | £ | |||||
| EJF Enterprises CIC | 411,349 | (452,798) | (29,720) | ||||
| 12. Debtors: Amounts falling due within oneyear | |||||||
| Analysis ofDebtors | Totalfunds 2025 | Total funds 2024 | |||||
| £ | £ | ||||||
| Prepayments& accrued income | 1,798 | 4,024 | |||||
| Trade debtors | - | 160 | |||||
| IntercompanyAccount | - EJF Enterprises CIC | 112,116 | 75,084 | ||||
| intercompanyAccount | - EmilyJordan Foundation Projects Ltd | 14,010 | 9,544 | ||||
| VAT control | - | 67 | |||||
| Total | 127,924 | 88,879 | |||||
| 13. Cash at bank and in hand | |||||||
| Analysis | Totalfunds 2025 | Total funds 2024 | |||||
| £ | £ | ||||||
| Cash at bank and in hand | 70,214 | 103,729 | |||||
| Total | 70,214 | 103,729 | |||||
| 14. Creditors: Amounts falling due within one year | |||||||
| Analysis of Creditors | Totalfunds 2025 | Total funds 2024 | |||||
| £ | £ | ||||||
| Trade creditors | 1,318 | 552 | |||||
| VAT control | 3,148 | - | |||||
| Accruals and deferred | income | 1,650 | 2,000 | ||||
| Taxation and social security | 114 | - | |||||
| Total | 6,230 | 2,552 |
Principle subsidiaries
The following was a subsidiary undertaking of the Company:
Page 15 of 17
15. Charity funds
15.1 Details of material funds held and movements during the CURRENT reporting period
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----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Fund|Fund|
|balances|Income|Expenditure|Gains and|balances|
|Fund names|brought|P|losses|carried|
|forward|forward|
|£|£|£|£|£|
|Unrestricted|funds|
|879,711|61,425|57,670|5,280|888,746|
|Restricted|funds|
|-|15,500|14,622|-|878|
|Total|879,711|76,925|72,292|5,280|889,624|
|15.2|Details|of|material|funds|held|and|movements|during|the|PREVIOUS|reporting|
|period|
|Fund|Fund|
|balances|Gains|and|balances|
|Fund names|brought|income|Expenditure|losses|carried|
|forward|forward|
|£|£|£|£|£|
|Unrestricted|funds|
|Total|731,818|162,283|56,459|42,069|879,711|
|15.3|Designated|funds|
|This|year|
|Planned|use|Purpose|of the designation|Amount|
|Closing|down|fund|Monies|set aside|by Trustees|for closing|down|the|charity|£150,000|
----- End of picture text -----
This year
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----- Start of picture text -----
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Last year|
|Planned|use|Purpose|of the|designation|Amount|
|Closing|down|fund|Monies|set aside|by|Trustees|for|closing|down|the|charity|£150,000|
----- End of picture text -----
Page 16 of 17
16. Average Number of Employees
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----- Start of picture text -----
This year Last year
£ £
Average number of persons employed by the Company during the year 1 NIL
Total 1 NIL
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No employee received remuneration amounting to more than £60,000 in either year.
The key management of the charity consists of the Trustees and Ruth Krivosic (Chief Executive Officer). The total remuneration paid to the key management personnel was £NIL (2024: £NIL), as consultancy fees.
Ruth Krivosic charged consultancy fees to EJF Enterprises CIC, a wholly owned subsidiary of the Emily Jordan Foundation, for £42,853 (2024: £40,382), and had mileage reimbursed of £323 (2024: £322).
Ruth Krivosic also charged consultancy fees to The Emily Jordan Foundation Projects Limited of £28,571 (2024: £27,146), as well as mileage reimbursed of £822 (2024: £994).
Average number of employees during this year : 1 and fast year : NIL
17. Related Party Transactions
During the year The Emily Jordan Foundation charged rent to EJF Enterprises CIC, a wholly owned subsidiary, of £14,400 (2024: £14,400).
During the year The Emily Jordan Foundation charged rent for use of a vehicles to EJF Enterprises CIC, a wholly owned subsidiary, of £18,200 (2024: £NIL).
Included within debtors at the year end is an amount of £112,116 (2024: £75,084) owed from EJF Enterprises CIC, which relates to person budget income and consultancy, and an amount of £14,010 (2024: £9,544) owed from Emily Jordan Foundation Projects Ltd. 18. Financial Instruments
2025 2024 £ £ Financial assets measured at fair value through income and expenditure 511,293 539,528
Financial assets measured at fair value through income and expenditure comprise unlisted investments and cash at bank,
Page 17 of 17