Company Registration Number - 06780801
The Charity Registration Number is - 1129085
Jump Space Limited (A Company Limited by guarantee) Report and Accounts
31 May 2023
## Jump Space Limited
Trustees' Annual Report for the year ended 31 May 2023
The Trustees present their Report and Accounts for the year ended 31 May 2023, which also comprises the Directors' Report required by the Companies Act 2006.
## Reference and administrative details
The charity name.
The legal name of the charity is: - Jump Space Limited.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1129085.
The charity does not operate in any overseas jurisdictions.
## Legal structure of the charity
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The governing document is dated 29 December 2008
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
The Trustees present their Report and Accounts for the year ended 31 May 2023, which also comprises the Directors' Report required by the Companies Act 2006.
## The principal operating address
Unit 2 Hardman Street, Stockport Cheshire, SK3 0BJ
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
The Trustees in office during the year and on the date the report was approved were : Danielle Jones
Thomas Keen (Resigned November 2023)
Elinor Philip
Martin Isherwood Smith
Claudia Ricketts-Royle
Nasreen Longden
Jessica Norbury
## Secretary
Marie Fisher
## Independent Examiner
James Wheelan FCCA
James Wheelan Accountancy Limited
Minshull House,67 Wellington Road North
Stockport
SK4 2LP
Bankers
The Co-operative Bank PO Box 250, Delf House
Southway, Skelmersdale
WN8 6WT
## Solicitors
Hale Solicitors
Octagon House, 8a Fir Road
Bramhall
Stockport
SK7 2NP
## Trustees annual report
## Structure, Governance and Management
Background
Jump Space registered as an incorporated private company limited by guarantee on 29th December 2008, gaining charitable status on 8th April 2009 in England and Wales. In October 2010 the charity secured suitable premises in the Edgeley ward of Stockport to deliver it objects and aims and to develop its programme of activities. Between June 2022 and March 2023 user numbers at the centre grew slowly. Jump Space is open six days per week, once open the hours increased back to around 52 per week, but with reduced numbers per session. As of 31st May 2023 Jump Space employed 8 members of staff. Most of the staff are focussed on delivery of the services in the gym with one full time lead coach and three part time coaches, two apprentices and one new development manager who leads the outreach programme and development of new services within the charity
The office is run by the Chief Executive and a part time Office Manager. Jump Space is governed by memorandums and articles of association which are lodged with the charity commission.
The management of the charity is undertaken by the board of trustees who are drawn from a wide range of professions in the local community. Trustees are appointed by the board. Where trustee positions are available the board may invite new members to join to make up the numbers, these individuals must then stand down at the next AGM and be voted on by the board. The board of trustees has been made up of seven full members this year. There are no maximum numbers for the board, however. The board needs a minimum of two unrelated members present to be quorate. Decisions are made by majority vote with the chair having a casting vote where required. The trustees delegate the day to day running of the charity to the Chief Executive and staff, any decisions around major expenditure (over £2500) and those which affect the operation and development of the charity are made by the board. In 2022 a new member of the board was appointed – Nasreen Longden as treasurer. She has a wealth of business and financial experience which will benefit the charity enormously.
The major risk to the charity remains the high running costs, due to the nature of the work and support given to users staffing costs are high. As it is difficult to attain funding through grants for staffing costs this provides a challenge to fundraising. High staffing ratios are maintained in order to provide necessary support to users and to provide opportunities for parents who can often be socially isolated to access respite and social interaction with other parents.
The biggest risk to the charity remains to be Covid 19 epidemic as a future outbreak which results in closure for any period is seriously detrimental to the charity. The charity survived the previous lockdown with support from the National Lotery Covid emergency fund and since reopening the National Lottery reaching communities fund.
## Objectives & Activities
Jump Space’s objects are to promote community participation in healthy recreation by providing a range of physical activities capable of improving physical health in an inclusive manner, enabling members to learn and develop as individuals; and to provide and assist in providing facilities for sport, recreation or other leisure time occupation for such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances and specifically those members of the community with a disability or for the public at large in the interests of social welfare and with the object of improving their conditions of life; and to advance the education of children and young people and to provide opportunities for them to develop their full capacities and enable them to become responsible members of society and to educate coaches working in a range of sports, specialising in the provision of inclusive activity .
The specific aims of the charity for this year have been:-
1. To grow income back to pre-pandemic levels
2. To consult with members about future development of the charity
3. To redevelop the centre to maximise available income streams
4. To strengthen the board
5. To continue to invest in staff development and support the growth in staff leadership skills throughout the team.
## Meet the team
The Trustees
Danielle Jones – Chair
Danielle joined the board of trustees in 2012. She became associated with the charity through her children’s participation in sessions run by Marie & Lynsey in their community based club. She has a background in Social work and is employed as a Senior Social worker for Manchester Adult Mental Health Services.
Elinor Philp - Trustee
Elinor joined the board in 2019. She is a parent of an adult participant at Jump Space. Elinor brings her experience of the health system and of her family journey to the board which gives the board another angle of expertise. She has worked as a Paediatric physiotherapist for over 20 years. Additionally, she is a registered adult nurse. She has been qualified for 35 years and over the years have worked in a variety of settings.
Thomas Keen- Secretary
Thomas joined the board in 2017. He has been a participant at Jump Space since
it opened.
Martin Isherwood Smith – Trustee
Martin is a Senior Probation Officer for the National Probation Service who's son Kyan has been attending Jump Space for about 7 years. Over the years Martin and his family have really embraced Jump Space. Martin brings his knowledge of safeguarding through his employment as well as his experience through having a child with disabilities himself to the Jump S p a c e t r u s t e e s . M a r t i n i s a l s o t h e s a f e g u a r d i n g l e a d f o r t r u s t e e s
Claudia Ricketts Royle - Trustee
Claudia joined the trustees in 2021. She works for the probation service and volunteers with a number of local organisations. This year Claudias took over leaf responsibility on the board for Health & Safety
Jessica Norbury – Trustee
Jessica joined the trustees as a junior member in 2021 as a participant representative for the organisation. Jessica has been a participant at Jump Space for several years and wants to support the development of the charity. Jessica also volunteers at sessions with younger children at Jump Space.
Nasreen Longden - Treasurer
Nas joined the board of trustees in 2022 as treasurer. Nas’s son, who has complex additional needs, attends Jump Space weekly and this is where her passion for the charity originated. Nas is a Tax Director at a management consulting firm and has an accounting and tax background.
## Staff & Volunteers
Marie Fisher Chief Executive Officer and Founder
Marie is the driving force behind Jump Space. With a career base in disability sports development at National level and sports coaching. Marie has used all her experience and expertise to develop Jump Space and is dedicated to seeing the centre grow into a community hub for the local community showcasing disability sport.
Ashlea Kirby Richardson- Office Manager
Ashlea joined the team as Office Manager in December 2022. She is a mum of 2 young boys and also a part time care worker.
Craig Edmondson Lead Coach & Health & Safety Manager
Craig heads up the coaching team at the centre. He joined Jump Space shortly after the centre opened, having been a volunteer coach in the past. His background in leisure and his commitment to the charity has been instrumental to its success to date.
Lynsey McIntosh Part Time Senior Coach and Founder
Lynsey and Marie coached together for many years prior to establishing Jump Space. Lynsey formerly worked as a secondary school teacher, coaching at the centre on a Saturday morning. However, from May 22 Lynsey joined the staff team on a more formal footing becoming the development manager and outreach lead for the charity.
Nathan Prior - Coach
Nathan joined the team in September 2013. He works at the Jump Space centre as a coach. Nathan is a confident coach who has a quiet empathy with the participants he works with. He is a valued member of the coaching team.
Ryan O’Sullivan – Coach
Ryan joined the coaching team in 2016 and is a key member of the coaching team. He is enthusiastic and knowledgeable and encourages all participants to take part and have fun.
Stephen Isherwood Smith - Coach
Stephen joined the staff after several years as a volunteer and parent of a member, he is continuing to grow in confidence with every session he coaches.
Sid Camino – Apprentice
Sid joined Jump Space in September 2022 as an apprentice Rebound Therapy Coach
Ryan Newman – Apprentice
Ryan joined Jump Space in September 2022 as an apprentice Rebound Therapy Coach
## Volunteers
Jump space continues to attract volunteers of all ages and abilities, we welcome young people to train up as play leaders and some move on to train to teach Rebound Therapy. Our adult supporters assist individuals at a variety of sessions giving as much time as they have available. We also have links to local school who we support by providing work experience which supports our volunteer development and recruitment. We encourage young people to volunteer from the age of 14 years teaching them to be play leaders. At 16 if they are interested, we encourage them to start coaching rebound therapy and put them through their coach training. We actively recruit volunteers from our members and through this year have had 4 individuals with impairments working as volunteers at sessions.
## How we achieved our Aims
## **Danielle Jones (Chair)**
After the many and varied difficulties experienced by Jump space during Covid it has been wonderful to be fully open once more and to hear the happy sound of our service users once again filling our building.
Of course, it has taken a little time to be fully up and running and there have had to be some adjustments made to the timetable and our way of working whilst our service users settle back into their routines.
We have been delighted to secure major funding from the National Lottery which will provides us with secure core funding though until September 2023 and will help us to realise some of our development goals such as revamping and improving our gym space using other funding resources. The centre has been in great need of refurbishment and we are planning to change the way in which we use the space so that we can better meet the needs of our service users. This will include improving our provision for one to one sessions in a way that means that we no longer have to close the gym to other users whilst the one to one sessions are taking place. The current system is financially punitive to us and with our new plans we will be able to hold group sessions whilst maintaining privacy for those who require it.
We are also planning to refurbish and reopen our upstairs cafe space and encourage our parents and carers to use it as a place to relax, chat and perhaps support each other by sharing experiences and knowledge. It can also be used for more formal meetings and information sessions.
This year we have been fortunate to welcome a new office manager who is taking on the much needed task of organising and streamlining our administration.
We have also welcomed two apprentices who are working alongside our experienced staff whilst they learn new skills and work toward formal qualifications. They have already proved to be very popular with the service users, parents and carers.
Looking to the future we are busy planning our refurbishment and we are aware that we must continue to develop our service in a way that ensures that we are moving along with ever changing demands so that we ensure that the needs of those who use Jump Space continue to be met.
Most of all we hope to continue to provide a joyful space for all who come to our building.
## **Martin Isherwood Smith (Safeguarding Lead)**
"It's been another wonderful 12 months being a trustee for Jump Space and overseeing a challenging yet rewarding period. The organisation has been through some necessary changes and welcomed new staff and new clients. As safeguarding trustee I have had a few issues to
deal with this year however they have been dealt with professionally and swiftly by all those involved and have resulted in new practices being put in place improving the safe environment we thrive for. Going forward my aim is to ensure all safeguarding practices are as robust as possible and continue to support Marie and the organisation in any way possible continuing Jump Space as the fantastic and well needed space for families across the North West."
## **Elinor Philp - trustee**
At Jump Space we aim to promote inclusive participation in physical recreation through a variety of activities for adults and children, particularly those with a disability, in a safe and supportive environment. This supports physical health, mental well being, social interaction, communication and positive behaviour; all of which contribute to helping individuals to learn and develop as individuals.
Our coaches are highly trained and skilled to specialise in providing inclusive programmes to meet the needs of individuals.
This year we aimed to:
- Secure new premises - this was delayed due to the pandemic. However, we have now secured a new lease for the current building for a further 10 years meaning we can concentrate on refurbishment rather than relocation.
- Boost volunteer programme numbers as part of our post pandemic recovery.
- Introduce a direct debit payment system to all pre-booked class sessions. This will help to balance the books more effectively, accounts will be more up to date and it will reduce the amount of admin time spent chasing outstanding payments.
Next year we hope to:
- Upgrade/redesign our building so that it is fit for purpose and to future proof ideas for diversification. This will support growth and sustainability. In the short term we plan to re-open the cafe and provide additional community access / meeting spaces - this will support outreach to the local community and provide income generation. We are hopeful this will happen within the next 12 months. We will work in partnership with staff and our service users for contributions to design ideas and planning.
- Continue to explore additional funding and grant opportunities to also support growth and sustainability.
- Continue to work to boost attendee numbers.
- Continue to invest in our staff to promote development and leadership.
## **Nas Longden - treasurer**
I am pleased to have joined the board of trustees at Jump Space during such a period of positive transition. As a parent of a jump space member I really felt the impact of the Covid period closure and so was keen to become involved in supporting the charity to flourish post Covid.
The finances were well managed by the existing board members and Jump Space management and I am pleased to be involved in supporting any financial decision making.
I foresee our challenge for the next year will be to generate enough income to cover the ever increasing operating costs. However, I am encouraged by the ongoing discussions on how to increase and diversity revenue generation. I look forward to continuing on the board.
## Public Benefit
## What difference did we make this year?
Jump Space continues to re-establish itself post covid as a major community provider for physical activity for disabled people in Stockport, Greater Manchester and the Northwest.
Many community resources haven’t reopened since covid making the work of Jump Space even more crucial in providing opportunities for disabled people of all ages to be active and have social opportunities.
The Rebound Therapy programme offers one of the only types of physical activity which can be accessed by people with severe and complex needs this helps to improve individual’s health and wellbeing and reduce incidence of illness which in turn reduces pressure on medical services. This element of our programme has grown significantly through this year with increased demand influencing our plans for the redevelopment of the centre.
With 56 hours of activities across all ages and abilities Jump Space has been able to offer something to everyone, this includes parents and carers who get to meet others in similar situations, reducing social isolation and providing opportunities to share ideas and support.
## What we hope to achieve in the future.
Jump Space wants to continue to grow and become self-sustaining. As we finally have confirmation that we are secure in our current venue we have been able to plan and consult with participants, carers and parents on what they want to see from Jump Space in the future, this is enabling us to be responsive and make changes that meet our community's needs.
The next year will see the charity making much needed renovation and improvements to the centre, enabling an expansion of services and introduction of new activities.
## Financial Review
The charity's financial position at the end of the year ended 31 May 2023
The financial position of the charity at 31 May 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows, net income for the year was £37,521 (2022: £113,305), of which £20,186 was unrestricted. Total unrestricted funds at the year end amounted to £212,629 (2022: £177,807) of which £14,636 (2022: £14,636) were designated funds.
The Directors determine that the level of reserves held by the charity are suitable to support the ongoing running costs of the charity.
Corporate Supporters & Grant Providers The National Lottery Community Fund
TNL community fund provided 2 years funding post covid to help the charity recover. This amounted to over £180k over two years supporting core costs enabling the charity to re-establish and regain financial security. 2022-23 is the second and final year of this funding.
## Music Agency
Community Supporters
The Village Chippy
## Statement of the Directors Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act.
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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
## Method of preparation of accounts - Small company provisions
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102,
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees.
Danielle Jones
Director and Trustee
Date: 26/02/2024
## **Jump Space Limited**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 May 2023**
I report to the Trustees on my examination of the financial statements of the charitable company for the year ended 31 May 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out later in these accounts.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
## **Jump Space Limited**
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
## **Independent Examiner's Statement, Report and Opinion**
Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), . I concur with this approach, and any references in my report to the regulations should be read subject to this comment.
I have completed my examination and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 31 May 2023 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of FCCA;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
## **Signed:-**
James Wheelan - Independent Examiner
FCCA
Minshull House 67 Wellington Road North Stockport SK4 2LP
This report was signed on
26/02/2024
## **Jump Space Limited - Statement of Financial Activities for the year ended 31 May 2023**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 May 2023, as required by the Companies Act 2006)**_
|**Income & Endowments from:**
Donations & Legacies
20
Charitable activities
21
Other trading activities
23
**Total income**
**Expenditure on:**
Raising funds
29
Charitable activities
28
**Total expenditure**
**Net income for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**
**16**
**Notes**
**Net movement in funds**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
7,255
184,065
-
**191,320**
1,641
169,493
**171,134**
**20,186**
**20,186**
**20,186**
192,443
**212,629**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
81,169
-
-
**81,169**
-
63,834
**63,834**
**17,335**
**17,335**
**17,335**
15,495
**32,830**|**Current year**
**Total Funds**
**2023**
**£**
**88,424**
**184,065**
**-**
**272,489**
**1,641**
**233,327**
**234,968**
**37,521**
**37,521**
**37,521**
**207,938**
**245,459**|**Prior Year**
**Total Funds**
**2022**
**£**
172,473
151,159
4|
|---|---|---|---|---|
|||||**323,636**|
|||||3,706
206,625|
|||||**210,331**|
||||||
|||||**113,305**|
|||||**113,305**|
|||||**113,305**
94,633|
|||||**207,938**|
All activities derive from continuing operations
**The notes attached form an integral part of these accounts.**
## **Jump Space Limited - Statement of Financial Activities for the year ended 31 May 2023**
## **Jump Space Limited - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
Charitable activities
Other trading activities
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
**Net income for the year**
**Transfers between funds**
**Net income after transfers**
**Reconciliation of funds:-**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
Net gains on investments|**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
17,602
151,159
4
168,765
2,908
64,738
**67,646**
-
101,119
12,572
113,691
**113,691**
92,122
**205,813**|**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
154,871
-
-
154,871
798
141,887
**142,685**
-
12,186
(12,572)
(386)
**(386)**
2,511
**2,125**|**Prior Year**
**Total Funds**
**2022**
**£**
**172,473**
**151,159**
**4**
**323,636**
**3,706**
**206,625**
**210,331**
-
113,305
**-**
113,305
**113,305**
**94,633**|
|---|---|---|---|
||||**207,938**|
**All activities derive from continuing operations**
**The notes attached form an integral part of these accounts.**
## **Jump Space Limited - Statement of Financial Activities for the year ended 31 May 2023**
**Jump Space Limited - Resources applied in the year ended 31 May 2023 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2023**
**£**
37,521
(1,649)
**35,872**|**2022**
**£**
113,305
(4,957)|
|---|---|---|
|||**108,348**|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
## **Movements in revenue and capital funds for the year ended 31 May 2023**
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
Recognised gains and losses before
transfers|**Unrestricted**
**Funds**
**2023**
**£**
192,443
20,186
**212,629**
**212,629**|**Restricted**
**Funds**
**2023**
**£**
15,495
17,335
**32,830**
**32,830**|**Total**
**Funds**
**2023**
**£**
207,938
37,521
**245,459**
**245,459**|**Last year**
**Total Funds**
**2022**
**£**
**94,633**
113,305|
|---|---|---|---|---|
|||||**207,938**|
|||||**207,938**|
## **Designated revenue funds included within the unrestricted funds above**
|At 1 June
Transfer (to)/from revenue accumulated funds
**At 31 May**|**Total**
**Funds**
**2023**
**£**
14,636
-
14,636|**Last year**
**Total Funds**
**2022**
**£**
14,636
-|
|---|---|---|
|||14,636|
The purposes for which these funds have been designated are described in Note 18 to the accounts.
|**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2023**
**£**
Revenue accumulated funds
197,993
Revenue designated funds
14,636
**Total funds**
**212,629**|**Restricted**
**Funds**
**2023**
**£**
32,830
-
**32,830**|**Total**
**Funds**
**2023**
**£**
**230,823**
**14,636**
**245,459**|**Last Year**
**Total Funds**
**2022**
**£**
193,302
14,636|
|---|---|---|---|
||||**207,938**|
## **Jump Space Limited - Balance Sheet as at 31 May 2023**
|Notes
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
17,522
Cash at bank and in hand
242,369
**Total current assets**
259,891
**Creditors: amounts falling due within**
**one year**
12
(20,621)
**Net current assets**
**The total net assets of the charity**
**Restricted funds**
Restricted Revenue Funds
16
32,830
**Unrestricted Funds**
Unrestricted Revenue Funds
16
197,993
**Designated Funds**
Designated Revenue Funds
16
14,636
**Total charity funds**
**The total net assets of the charity are funded by the funds of the**|17,522
242,369|**2023**
**£**
6,189
16,719
202,696
219,415
(26,894)
239,270
**245,459**
15,495
32,830
177,807
197,993
14,636
14,636
**245,459**
**charity, as follows:-**|16,719
202,696|**2022**
**£**
15,417
192,521|
|---|---|---|---|---|
||259,891
(20,621)||219,415
(26,894)||
|||||**207,938**|
|||||15,495
177,807
14,636|
|||||**207,938**|
## **Jump Space Limited - Balance Sheet as at 31 May 2023**
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner included after the trustees annual report.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Danielle Jones**
Trustee Approved by the board of trustees on 26/02/2024
**The notes attached form an integral part of these accounts.**
## **Jump Space Limited**
## **Cash Flow Statement for the year ended 31 May 2023**
|**Cash flows from operating activities**
**A**
**_Cash flows from investing activities_**
Purchase of property, plant and equipment
**Net cash provided by investing activities**
**B**
**_Cash flows from financing activities_**
Net cash provided by operating activities as shown below|**2023**
**£**
41,322
(1,649)
**(1,649)**|**2022**
**£**
124,177
(4,957)
**(4,957)**|
|---|---|---|
||||
|**Net cash provided by financing activities**
**C**
**Overall cash provided by all activities**
**Cash movements**
Change in cash and cash equivalents from activities in the
year ended 31 May 2023
Cash and cash equivalents at 1 June 2022
**A+B+C**
**Cash at bank and in hand less overdrafts at 31 May**|**-**
**39,673**
39,673
202,696
**242,369**|**-**
**119,220**
119,220
64,333
**183,553**|
## **Jump Space Limited**
## **Cash Flow Statement for the year ended 31 May 2023**
## **Reconciliation of net income to net cash flow from operating activities**
|Net income as shown in the Statement of Financial Activities
**_Adjustments for :-_**
Depreciation charges
Decrease in debtors
Increase in creditors, excluding loans
**Net cash provided by operating activities**
**A**
**Analysis of cash and cash equivalents**
Cash in hand at for the year ended 31 May 2023
**Total cash and cash equivalents**
**_At start_**
**_of year_**
Cash
202,696
**Total**
202,696
**Analysis of change in net debt**|37,521
10,877
(803)
(6,273)
**41,322**
**2023**
**£**
242,369
**242,369**
**_Cash_**
**_Flows_**
39,673
39,673|113,305
10,464
(3,313)
3,721|
|---|---|---|
|||**124,177**|
|||**2022**
**£**
202,696|
|||**202,696**|
|||**_At end_**
**_of year_**
242,369|
|||242,369|
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023**
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Dividends are accrued when the shareholder’s right to receive payment is established.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## **Donated goods, facilities and services**
**Donated fixed assets** are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.
**Donated goods that are not fixed assets** are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.
In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.
If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.
The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.
The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in _'legacies and donations_ '. Goods donated for resale are included in _'Income from other trading activities'_
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023**
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.
**Donated services and facilities** (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.
All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Leasehold premises Plant and machinery
10% over the life of the lease 25% straight line
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023**
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Leasing and hire purchase contracts and commitments**
Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **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 or as implied by law.
There are no endowment funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of financial instruments on the charity's position.
## **5 Net surplus before tax in the financial year**
|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Depreciation of owned fixed assets|10,877|10,464|
|Pension costs|3,600|2,696|
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023**
## **6 Staff costs and emoluments**
|**_Salary costs_**
**2023**
**£**
Gross Salaries excluding trustees and key management personnel
143,446
Employer's National Insurance for all staff
5,021
Employer's operating costs of defined
contribution pension schemes
3,600
**Total salaries, wages and related costs**
**152,067**
The estimated full time equivalent number of all staff employed in the year was
**7**
**_The estimated equivalent number of full time staff deployed in different activities in the year was:-_**
Engaged on charitable activities
5
Engaged on management and administration
2
**_The estimated full time equivalent number of all staff employed as above_**
7
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
Key management personnel
The remuneration in the year year was
63,309
Pension contributions paid by the employer
2,017
**_Total remuneration package included in_**
**_total salaries above_**
**65,328**
Neither the trustees nor any persons connected with them have received any remuneration from the charity
entity, either in the current or prior year.|**2023**
**£**
143,446
5,021
3,600|**2022**
**£**
121,965
3,718
2,696|
|---|---|---|
||**152,067**|**128,379**|
|||**7**
5
2|
||7|7|
|||63,860
2,059
or any related|
||**65,328**|
**65,919**|
## **7 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
## **8 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **Jump Space Limited**
**Notes to the Accounts for the year ended 31 May 2023 9 Deferred income - Unrestricted and Designated funds**
|**_Current Year_**
Deferred income
**Total**
**These deferrals are included in creditors**|**Opening**
**Deferrals**
**£**
14,878|**Released**
**from prior**
**years**
**£**
14,878|**Received**
**less released**
**in year**
**£**
5,957|**Deferred**
**at year end**
**£**
5,957|
|---|---|---|---|---|
||14,878|14,878|5,957|5,957|
||||**2023**
**£**
5,957|**2022**
**£**
14,878|
|**_Prior Year_**
Deferred income
**Total**
**These deferrals are included in creditors**|**Opening**
**Deferrals**
**£**
14,878|**Released**
**from prior**
**years**
**£**
-|**Received**
**less released**
**in year**
**£**
-|**Deferred**
**at year end**
**£**
14,878|
|---|---|---|---|---|
||14,878|-|-|14,878|
||||**2,021**
**£**
14,878||
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023**
## **10 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 June 2022
Additions
**At 31 May 2023**
**Depreciation**
At 1 June 2022
Charge for the year
**At 31 May 2023**
**Net book value**
**At 31 May 2023**
**At 31 May 2022**
**_Prior Year_**
**Cost**
01 June 2021
Additions
**31 May 2022**
**Depreciation**
01 June 2021
Charge for the year
**31 May 2022**
**Net book value**
**31 May 2022**
**31 May 2021**|**Plant &**
**Machinery**
£
124,298
1,649|**Short**
**leasehold**
**alterations**
£
49,880
-|**Total**
£
174,178
1,649|
|---|---|---|---|
||**125,947**|**49,880**|**175,827**|
||110,546
9,552|48,215
1,325|158,761
10,877|
||**120,098**|**49,540**|**169,638**|
||**5,849**|**340**|**6,189**|
|||||
||**13,752**|**1,665**|**15,417**|
||**Plant &**
**Machinery**
£
119,341
4,957|**Short**
**leasehold**
**alterations**
£
49,880
-|**Total**
£
169,221
4,957|
||**124,298**|**49,880**|**174,178**|
||101,407
9,139|46,890
1,325|148,297
10,464|
||**110,546**|**48,215**|**158,761**|
||**13,752**|**1,665**|**15,417**|
|||||
||**17,934**|**2,990**|**20,924**|
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023**
## **11 Debtors**
|**11 Debtors**|**11 Debtors**|**11 Debtors**|||
|---|---|---|---|---|
|Trade debtors
Prepayments and accrued income
**12 Creditors: amounts falling due within one year**
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
PAYE, NIC VAT and other taxes
Other creditors
**13 Financial commitments under operating leases**
**At the year end the charity had annual**
**commitments under non-cancellable**
Operating leases which expire:
within one year
within two to five years
**14 Income and Expenditure account summary**
**At 1 June 2022**
Surplus after tax for the year
**At 31 May 2023**
**15 Particulars of how particular funds are represented by assets and liabilities**
**At 31 May 2023**
**Unrestricted**
**Designated**
**funds**
**funds**
**£**
**£**
Tangible Fixed Assets
6,189
-
Current Assets
212,425
14,636
Current Liabilities
(20,621)
-
**197,993**
**14,636**
**At 1 June 2022**
**Unrestricted**
**Designated**
**funds**
**funds**
**£**
**£**
Tangible Fixed Assets
15,417
-
Current Assets
189,284
14,636
Current Liabilities
(26,894)
-
**177,807**
**14,636**|||**2023**
**£**
4,418
13,104|**2022**
**£**
9,339
7,380|
||||**17,522**|**16,719**|
||||**2023**
**£**
5,846
6,801
5,957
569
1,448|**2022**
**£**
5,585
4,008
14,878
1,412
1,011|
||||**20,621**|**26,894**|
||||**2023**
**£**
31,200
10,400|**2022**
**£**
31,200
10,400|
||||**41,600**|**41,600**|
||||**2023**
**£**
207,938
37,521|**2022**
**£**
94,633
113,305|
||||**245,459**|**207,938**|
||||**Restricted**
**funds**
**£**
-
32,830
-|**Total**
**Funds**
**£**
**6,189**
**259,891**
**(20,621)**|
||**197,993**|**14,636**|**32,830**|**245,459**|
||**Unrestricted**
**funds**
**£**
15,417
189,284
(26,894)|**Designated**
**funds**
**£**
-
14,636
-|**Restricted**
**funds**
**£**
-
15,495
-|**Total**
**Funds**
**£**
**15,417**
**219,415**
**(26,894)**|
||**177,807**|**14,636**|**15,495**|**207,938**|
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023**
**16 Change in total funds over the year as shown in Note 15 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
Designated Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
National Lottery
Department for Work and Pensions
**Total restricted funds**
**Total charity funds**|**Funds brought**
**forward from**
**2022**
**£**
177,807
14,636|**Movement in**
**funds in 2023**
**See Note 17**
**£**
20,186
-|**£**
**-**
**-**
**Transfers**
**between**
**funds in 2023**|**Funds carried**
**forward to**
**2024**
**£**
**197,993**
**14,636**|
|---|---|---|---|---|
||**192,443**|**20,186**|**-**|**212,629**|
||15,495
-|17,335
-|-
-|**32,830**
**-**|
||**15,495**|**17,335**|**-**|**32,830**|
||||||
||**207,938**|**37,521**|**-**|**245,459**|
||||||
**Change in total funds over the year as shown in Note 15,analysed by individual funds - prior year**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
Designated Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
National Lottery
Stockport Local Fund
Manchester Aiming High
Department for Work and Pensions
**Total restricted funds**
**Total charity funds**|**Funds brought**
**forward from**
**2021**
**£**
77,486
14,636|**Movement in**
**funds in 2022**
**See Note 17**
**£**
100,321
-|**£**
**-**
**-**
**Transfers**
**between**
**funds in 2022**|**Funds carried**
**forward to**
**2023**
**£**
**177,807**
**14,636**|
|---|---|---|---|---|
||**92,122**|**100,321**|**-**|**192,443**|
||-
2,511
-
-|15,495
(2,511)
-
-|-
-
-
-|**15,495**
**-**
**-**
**-**|
||**2,511**|**12,984**|**-**|**15,495**|
||||||
||**94,633**|**113,305**|**-**|**207,938**|
## **Jump Space Limited**
## **Notes to the Accounts for the year ended 31 May 2023 17 Analysis of movements in funds over the year as shown in Note 16**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
National Lottery
Department for Work and Pensions|**Income**
**2023**
**£**
191,320
70,676
1,493|**Expenditure**
**2023**
**£**
(171,134)
(53,341)
(1,493)|**Other**
**Gains &**
**Losses**
**2023**
**£**
-
-
-|**Movement**
**in funds**
**2023**
**£**
**20,186**
**17,335**
**-**|
|---|---|---|---|---|
||**272,489**|**(234,968)**|**-**|**37,521**|
## **18 The purposes for which the funds as detailed in note 16 are held by the charity are:-**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
Designated Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
Management have allocated the valueof specialist equipment to a designated fund, to ensure that the Charity can replace this essential equipment.
## _**Restricted funds:-**_
National Lottery Department for Work and Pensions
Grant funding for project Jump Space up and away
Funding towards a Kickstart apprentices
## **19 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
## **Jump Space Limited**
**Detailed analysis of income and expenditure for the year ended 31 May 2023 as required by the SORP 2015**
_**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **20 Donations, Grants and Legacies**
|**Donations, Grants and Legacies**|||||
|---|---|---|---|---|
|**Donations and gifts from individuals**
**Revenue grants and donations**
**from non public bodies (Include**
**Gift Aid donations from**
**subsidiaries) - Prior Year analysis**
**Total public sector revenue grants**
Grants
**Revenue grants from government and**
**public bodies**
**Total donations and gifts from**
**individuals**
Donations|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
5,838|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current year**
**Total Funds**
**2023**
**£**
**5,838**|**Prior Year**
**Total Funds**
**2022**
**£**
5,602|
||**5,838**|**-**|**5,838**|**5,602**|
||**Unrestricted**
**Funds**
**2023**
**£**
-|**Restricted**
**Funds**
**2023**
**£**
81,169|**Total Funds**
**2023**
**£**
**81,169**|**Total Funds**
**2022**
**£**
166,871|
||**-**|**81,169**|**81,169**|**166,871**|
||||||
|**Total Donations, Grants and Legacies**
**Total Donations, Grants and**
**Legacies**
**A1**
Non public grants
**Total Revenue grants and donations**
**from non public bodies (Include Gift Aid**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
1,417|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current year**
**Total Funds**
**2023**
**£**
**-**|**Prior Year**
**Total Funds**
**2022**
**£**
-|
|---|---|---|---|---|
||**1,417**|**-**|**-**|**-**|
||||||
||||||
||||||
||**7,255**|**81,169**|**87,007**|**172,473**|
## **Jump Space Limited**
**Detailed analysis of income and expenditure for the year ended 31 May 2023 as required by the SORP 2015**
|**21 Income from charitable activities - Trading Activ**
**_Current year_**
**Primary purpose and ancillary trading**
**_Prior year_**
**Primary purpose and ancillary trading**
**Total Primary purpose and ancillary trading**
**Total Primary purpose and ancillary**
**trading**
Sale of goods and services in accordance
with the charity's objects
Grants|**ities**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
184,065|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current year**
**Total Funds**
**2023**
**£**
**184,065**|**Prior Year**
**Total funds**
**2022**
**£**
151,159|
|---|---|---|---|---|
||**184,065**|**-**|**184,065**|**151,159**|
||**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
-|**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
-|**Prior Year**
**Total Funds**
**2022**
**£**
**-**||
||**151,159**|**-**|**151,159**||
## **Jump Space Limited**
**Detailed analysis of income and expenditure for the year ended 31 May 2023 as required by the SORP 2015**
## **22 Total Income from charitable activities**
|**_Current year_**
Total income from charitable trading
**Total from charitable activities**
**A2**
**Income from charitable activities - Prior Year analysis**
**_Prior year_**
Total income from charitable trading
**23 Income from other, non charitable, trading activit**
**Total from other activities**
**A3**
Income from fundraising events|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
184,065|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current year**
**Total Funds**
**2023**
**£**
**184,065**|**Prior Year**
**Total Funds**
**2022**
**£**
151,159|
|---|---|---|---|---|
||**184,065**|**-**|**184,065**|**151,159**|
||**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
151,159|**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
-|**Prior Year**
**Total Funds**
**2022**
**£**
151,159|**Prior Year**
**Total Funds**
**2022**
**£**
4|
||**151,159**|**-**|**151,159**||
||**ies**
**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
-|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current year**
**Total Funds**
**2023**
**£**
**-**||
||**-**|**-**|**-**|**4**|
## **Jump Space Limited**
**Detailed analysis of income and expenditure for the year ended 31 May 2023 as required by the SORP 2015**
## **24 Investment income**
|**24 Investment income**|||||
|---|---|---|---|---|
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
Bank Interest Receivable
-
**Total investment income**
**A4**
**-**
**25 Expenditure on charitable activities - Direct spending**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
-|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-|**Current year**
**Total Funds**
**2023**
**£**
**-**|**Prior Year**
**Total Funds**
**2022**
**£**
-|
||**-**|**-**|**-**|**-**|
||||||
|**_Current Year_**
**Total direct spending**
**B2a**
All the expenditure in the prior year was unrestricted.
**_Prior Year_**
**Total direct spending**
**B2a**
Defined contribution pension costs -
charitable activities
Card machine and Gocardless costs
Repairs and renewals
Employers' NI - Charitable activities
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Electricity, gas and general rates
Card machine and Gocardless costs
Defined contribution pension costs -
Rent
Subscriptions - PRS, TV, PPL, CRB
Subscriptions - PRS, TV, PPL, CRB
Insurance
Rent
Gross wages and salaries - charitable
activities
Temporary Staff - Charitable Activities
Repairs and renewals
Equipment - under £100
Electricity, gas and general rates
Temporary Staff - Charitable Activities
Insurance
Equipment - under £100|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
41,646
5,021
3,600
-
1,106
4,092
-
29,098
6,293
6,201
178|**Current year**
**Restricted**
**Funds**
**2023**
**£**
62,980
-
-
-
-
-
-
854
-
-
-|**Current year**
**Total Funds**
**2023**
**£**
**104,626**
**5,021**
**3,600**
**-**
**1,106**
**4,092**
**-**
**29,952**
**6,293**
**6,201**
**178**|**Prior Year**
**Total Funds**
**2022**
**£**
**87,734**
**3,718**
**2,696**
**3,962**
**959**
**4,304**
**159**
**30,301**
**5,985**
**4,891**
**1,864**|
|---|---|---|---|---|
||**97,235**|**63,834**|**161,069**|**146,573**|
||**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
33,111
1,790
1,750
3,962
959
2,762
159
11,716
3,888
3,201
1,629|**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
54,623
1,928
946
-
-
1,690
235|**Prior Year**
**Total Funds**
**2022**
**£**
**87,734**
**3,718**
**2,696**
**3,962**
**959**
**4,304**
**159**
**30,301**
**5,985**
**4,891**
**1,864**||
||**64,927**|**59,422**|**146,573**||
## **Jump Space Limited**
**Detailed analysis of income and expenditure for the year ended 31 May 2023 as required by the SORP 2015**
## **26 Support costs for charitable activities**
|**26**
**Support costs for charitable activities**|**26**
**Support costs for charitable activities**||||
|---|---|---|---|---|
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**2023**
**£**
**£**
**_Employee costs not included in direct costs_**
38,820
-
590
-
259
-
**_Premises Expenses_**
1,248
-
1,868
-
136
-
2,036
-
262
-
1,073
-
258
-
**_Administrative overheads_**
1,994
-
1,232
-
2,243
-
-
-
_5,137_
_-_
**_Professional fees paid to advisors other than the auditor or examiner_**
146
-
**_Financial costs_**
10,877
-
**Support costs before reallocation**
**71,508**
**-**
**Total support costs - Current Year**
**71,508**
**-**
The basis of allocation of costs between activities is described under accounting policies
As detailed in Note 27
Rates and water charges
Stationery and printing
Travel and subsistence - staff
Salaries - Administrative staff
Training and welfare - staff
Cleaning and waste management
Other Premises Costs
Rent payable under operating leases
Property insurance
Light heat and power
Premises repairs, renewals and
maintenance
**_Professional fees paid to the Auditor or Independent Examiner in addition t_**
**_fees_**
Hire of equipment
Telephone, fax and internet
Sundry expenses
Depreciation & Amortisation in total for
Other legal and professional||**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
_-_
**_aminer_**
-
-
**_r in addition t_**|**Current year**
**Total Funds**
**2023**
**£**
**38,820**
**590**
**259**
**1,248**
**1,868**
**136**
**2,036**
**262**
**1,073**
**258**
**1,994**
**1,232**
**2,243**
**-**
**5,137**
**146**
**10,877**
**_o audit and e_**|**Prior Year**
**Total Funds**
**2022**
**£**
**30,269**
**2,306**
**986**
**1,263**
**2,376**
**154**
**1,625**
**249**
**247**
**204**
**1,311**
**521**
**1,756**
**577**
**4,981**
**13**
**10,464**
**_xamination_**|
||**71,508**|**-**|**71,508**|**59,302**|
||**71,508**|**-**|**71,508**|**59,302**|
||bed under accounting policies||||
## **Jump Space Limited**
**Detailed analysis of income and expenditure for the year ended 31 May 2023 as required by the SORP 2015**
|**Current year**
**Current year**
**_Prior Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**2023**
**£**
**£**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
9,171
21,098
Training and welfare - staff
2,306
-
Travel and subsistence - staff
986
-
**_Premises Expenses_**
Rent payable under operating leases
1,263
-
Rates and water charges
2,376
-
Light heat and power
154
-
Cleaning and waste management
1,625
-
249
-
247
-
**_Administrative overheads_**
Telephone, fax and internet
949
362
Postage
-
-
Stationery and printing
294
227
Courier Services
-
-
Information and publications
-
-
Subscriptions to periodicals
-
-
Membership subscriptions
-
-
Equipment expenses
-
-
Hire of equipment
855
901
Sundry expenses
577
-
-
-
-
13
10,464
-
**31,720**
**22,601**
**31,720**
**22,601**
The basis of allocation of costs between activities is described under accounting policies
**_Financial costs_**
Depreciation & Amortisation in total for
Other legal and professional
**Total support costs - Prior Year**
**_Support costs before reallocation_**
**_Professional fees paid to the Auditor or Independent Examiner in addition t_**
As detailed in Note 27
Premises repairs, renewals and
Other Premises Costs
**_Professional fees paid to advisors_**|**Current year**
**Current year**
**_Prior Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**2023**
**£**
**£**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
9,171
21,098
Training and welfare - staff
2,306
-
Travel and subsistence - staff
986
-
**_Premises Expenses_**
Rent payable under operating leases
1,263
-
Rates and water charges
2,376
-
Light heat and power
154
-
Cleaning and waste management
1,625
-
249
-
247
-
**_Administrative overheads_**
Telephone, fax and internet
949
362
Postage
-
-
Stationery and printing
294
227
Courier Services
-
-
Information and publications
-
-
Subscriptions to periodicals
-
-
Membership subscriptions
-
-
Equipment expenses
-
-
Hire of equipment
855
901
Sundry expenses
577
-
-
-
-
13
10,464
-
**31,720**
**22,601**
**31,720**
**22,601**
The basis of allocation of costs between activities is described under accounting policies
**_Financial costs_**
Depreciation & Amortisation in total for
Other legal and professional
**Total support costs - Prior Year**
**_Support costs before reallocation_**
**_Professional fees paid to the Auditor or Independent Examiner in addition t_**
As detailed in Note 27
Premises repairs, renewals and
Other Premises Costs
**_Professional fees paid to advisors_**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
21,098
-
-
-
-
-
-
-
-
362
-
227
-
-
-
-
-
901
-
-
13
-
**_r in addition t_**|**Prior Year**
**Total Funds**
**2022**
**£**
**30,269**
**2,306**
**986**
**1,263**
**2,376**
**154**
**1,625**
**249**
**247**
**1,311**
**-**
**521**
**-**
**-**
**-**
**-**
**-**
**1,756**
**577**
**4,981**
**13**
**10,464**
**59,302**
**59,302**
**_o audit and examination_**|
|---|---|---|---|
||**31,720**|**22,601**||
||**31,720**|**22,601**||
||bed under accounting policies|||
## **Jump Space Limited**
**Detailed analysis of income and expenditure for the year ended 31 May 2023 as required by the SORP 2015**
## **27 Other Expenditure - Governance costs**
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
Fees paid to the examiner's firm
-
Other financial services
5,137
**Total additional fees included in**
**support costs at Note 26**
**5,137**
Independent Examiner's fees
750
**Total Governance costs**
**750**
**28 Total Charitable expenditure**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**2023**
**£**
Total direct spending
**B2a**
97,235
Total support costs
**B2d**
71,508
**Total charitable expenditure**
**B2**
**169,493**
**Prior Year**
**_Prior Year_**
**Unrestricted**
**Funds**
**2022**
**£**
Total direct spending
**B2a**
64,927
Total support costs
**B2d**
31,720
**Total charitable expenditure**
**B2**
**97,397**
**_Professional fees paid to the Auditor or Independent Examine_**
**_fees_**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
Fees paid to the examiner's firm
-
Other financial services
5,137
**Total additional fees included in**
**support costs at Note 26**
**5,137**
Independent Examiner's fees
750
**Total Governance costs**
**750**
**28 Total Charitable expenditure**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**2023**
**£**
Total direct spending
**B2a**
97,235
Total support costs
**B2d**
71,508
**Total charitable expenditure**
**B2**
**169,493**
**Prior Year**
**_Prior Year_**
**Unrestricted**
**Funds**
**2022**
**£**
Total direct spending
**B2a**
64,927
Total support costs
**B2d**
31,720
**Total charitable expenditure**
**B2**
**97,397**
**_Professional fees paid to the Auditor or Independent Examine_**
**_fees_**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-
**_r in addition t_**|**Current year**
**Total Funds**
**2023**
**£**
**-**
**5,137**
**_o audit and e_**|**Prior Year**
**Total Funds**
**2022**
**£**
**-**
**4,981**
**_xamination_**|
|---|---|---|---|---|
||**5,137**|**-**|**5,137**|**4,981**|
||750|-|**750**|750|
||**750**|**-**|**750**|**750**|
||**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
97,235
71,508|**Current year**
**Restricted**
**Funds**
**2023**
**£**
63,834
-|**Current year**
**Total Funds**
**2023**
**£**
**161,069**
**71,508**|**Prior Year**
**Total Funds**
**2022**
**£**
**146,573**
**59,302**|
||**169,493**|**63,834**|**233,327**|**206,625**|
||**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
64,927
31,720|**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
59,422
22,601|**Prior Year**
**Total Funds**
**2022**
**£**
**146,573**
**59,302**||
||**97,397**|**82,023**|**206,625**||
## **Jump Space Limited**
**Detailed analysis of income and expenditure for the year ended 31 May 2023 as required by the SORP 2015**
**29 Expenditure on raising funds and costs of investment management**
|**_Current Year_**
Marketing & advertising of fundraising
Training course expenses
Vending costs
**Total fundraising costs**
**B1**
**_Prior Year_**
Marketing & advertising of fundraising
Training course expenses
**Total fundraising costs**
**B1**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
96
1,545
-|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-
-|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2023**
**2022**
**£**
**£**
**96**
**119**
**1,545**
**3,573**
**-**
**14**|
|---|---|---|---|
||**1,641**|**-**|**1,641**
**3,706**|
||**Prior Year**
**Unrestricted**
**Funds**
**2022**
**£**
(487)
3,381|**Prior Year**
**Restricted**
**Funds**
**2022**
**£**
606
192|**Prior Year**
**Total Funds**
**2022**
**£**
**119**
**3,573**
**3,706**|
||**2,908**|**798**||