Charity Regislralion Number 1141883 CAFÉ JJ FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 PaARCH 2023 3S Accountancy Services Chartered Accountants -- -- - - ## **CAFEJJ** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2023** |**CONTENTS**|**Page**| |---|---| |**Members of the board and professional advisers**|**1**| |**Annual repor of the trustees**|**2**| |**Independent examiner's repor**|**4**| |**Statement of fnancial activities (incorporating income**|**5**| |**and expenditure account)**|| |**Balance sheet**|**6**| |**Notes to the financial statements**|**7**| CAFÉ JJ MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Trustees Darryl Gregory Valerie HLrtchinson Joseph Hutchinson Louise HirKlmarth Cheryl cOrd￿r Stuart Reginald Cord Mark Roberts Sharon Walls Peter Hetcher Dorothy Griffilh$ Maureen Elizabeth Presthy Julie Ann Nichols (resigned 21.7.23) Dennis Mthael Brookbanks (resigned 2.8.23) Soeretsry Vaerlo Hutthlnson Maln olllc• 4 LwKlen Court Hurworth Plxe Darlington nty Durham DL2 2DL Trddlng address CI[ft￿ Centre Ccrfnmunity AsxKiatv)n cirfton Darlington Co Durham DL15EE Chartered Amntants Pnestgats Dartingtc DL1 1NL 8ankern HSBC Bank PLC 1 Prosp&X P D￿lIngtOn Co Durham DL3 7LQ Charity numb¢r 1141883 CAFÉ JJ ANNUAL REPORT OF THE TRUSTEE8 YEAR ENDED 31 MARCH 2023 The trustees present their report together with the financial ststements of the tharity for the year ended 31 March 2023. The finarKial statements have been prepared in accordan￿ with the accounting policies set out in note 1 to the accounts and comply with the charitys trust deed. the Charities Act 2011 and Accounting and Re[￿ing by Charilies: Statement of Recommended Practw apphcable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Iretand published on 16 Juty 2014. Legal and administrative informatM)n set out on page 1 fomis part of thls repo RUCTURE GOVERNANCE AND MANAGEMENT The chaiity was established in 2007, and has been a registered chartty since May 2011. The trustees meet at least 3 times a year. in addÉbon a weekty Management Meeting takes piace eaGh Monday (vthen the Café is operating) whth is 814vays attended by Trustees. None of the trust￿ reCeI￿d remuneratmin for dulles carfled out as a trustee. HC*￿V￿ trustees dalmed out of pc¢ket exr*nses while undertaking volunteer duties during the Operat￿￿ of the Café and reimtyjrsement of any expendttwe vThirred wJrchasiTrJ arKI swices required by the Café. OBJECTIVES The objectives of the Charity are: The advancemenl of educalion and $k￿lS of alutts with Leaming Di1fM￿ttle$ in the Area of Benefft through: The provision of a Communty Café and Delivery SeThice, gmng opwrtuntties to gan catering skllls arKI develop mentsl and physical capa￿[￿S in a catering environment. And to acquire relevant experien￿ and trainK)g through approwots extemal adivities by the use of Small avrards given by the tharity to suilable servKe user& ACHI EMENTS AND PERFORMANCE The excellent reputatK)n and work of charity continues to grow. We nrxv have Iwelve adults V￿th leaming impaiments training in trf)th catering and vrdiling on skills. All trainees participate on a rota basis in shopping. preparing the food ser4ed In the cafe and are alhxated sp8Cffi￿ duties when the cafe is open. All continue lo shcw improved skills and shu•Y an increased confKlence dealing Y￿th the publ We continue to ccwperate with Dartington Coi*e and the Edu¢ation Ifillage to provide work exFerien for their students. We also liase with Darling￿ Youlh Employment Iniliatsve offering advi￿ and short term secondment& rallon We are pleased to report a near unintemipted trading year. Folkmlng the dISruptK￿ of the pandemic, Café JJ appear5 to be retuming to pre levels. The year stsrted quietPy ￿1th 51 and 56 customers during the first Tuesdays. H(Y&Yever, follo%Ylng the planned Eastsr break footfall Increased and despite a few low 7hEeks during peak hofiday peri(xls we averaged 70 customers per Tuesday over the 44 trading weeks. Also, thanks to support from Darling￿ kn￿latiOn on Oisability, funded by the Household Support Fund, we were able to provide, over four vReks. free meals to over 300 of our c#Jstcrf)￿s affected by the ￿$t of living crisis. We have eased our covid testing requirement for staff. Team ￿ arKJ volunteers are ncAv only requlred. In line with recommendations. to take a Lateral FkAv Test rfthey have 8ny flu lkn symptoms and are requested not to attend rfthey prove posthve. CAFÈ dJ ANNUAL REPORT OF THE TAIL8TEES contlnu YEAR ENDED 31 MARCH 21Y23 Income ts the cuuenl year came Irom three maln sources: Direct PayTnonts. Cafe Operations and Donations. The Trustees woukj M(e to thank all of our supporters lor Iheir Contin￿ support SI￿1a1 thanks10 County Durham Communty Foundation tor their continued supp)rt In wov#lirKJ a grant towards our renL Thanks also to thè following for their donalions towards our Operating Costs: USDAW Laura Pass Darlington Borough Councl Sales % Incrnase 24,327 6.1% 25.983 8.2% na 2018r2019 201912020 202012021 202112022 202212023 12.268 20.982 na 71.0% Th8 café is regarded as a meel¥YJ place lor older people, people %llh rfisal%Tities and famlles gMrKJ them the opporttinity to enjoy a nutrithus meaj at a low prfc8. We have. like many others, seen increased ingre(f￿nt prlces . and have. lor as long as possNI e avoided Increasing Ihe Fyice ol our meals. However. il has been necessary lo n￿e an iraease ol around 10% which the customers have accepted without any adverse comments. The Trustees at thelr last meeling agreed to continue the policy of tyirrfJ lo maintain an affordable wlce lor our customers and the sltuaoon will be under constant revlew to ensure the wganlsatlon's vlabllity. Publlc benefit The trustees Iwe ffjmplled with Ihe duty In the Charides Act 201110 have due regard to pubftc Ixrth guldan(x publlshed ty the Charity Commlssl(AL Rèserves The Assoclalion's policy is to malntain free reserves at a18V811o enable continued oparation for a of 6 months. Whllst re88rves are not at the trust88s alm to ensure SUrp￿Se8 are achieved to reach thlg polnL R18k manageme The trustees have assessed the maior risks lo which charity is expos￿. are s&1s￿￿ Ihat systems are In place to mibgalg exposure to the rnaior [￿kS Slatom8nl of Trustees. Responslbllltl85 The charity trustees are responsbi le for preparfr¥J a trust88s' amual report al￿ fmancial statements in ac(x)rdance with appllcatle law ar￿ Unlted Kingdorn accounting standards for each tinancial year which give a true arKI lalr vlvrt of the state of affalrs of the charity and of the incoming resources and appllcation of resources of the charity for Ihat period. In preparing these financial statements the In￿lee5 are required to.. a) sdect suitatle accounttng poficies and then ath them consistenty, b) obserye ts methods arKI prln(#ples In the awlicable Charlties SORP: c) make j￿QMentS and estimates that are reasonable and wudent; d) state whett*r applicable accounting starKlath have been lollcA¥ed, wbiect to ary material depath Isdosed and explained In the financial statements; e) prepare the Flnanclal Statements on a golng conc8m basls unlèss it Is Iwprowlat8 to assume that th8 charty will continue operatin The tntstses are responsble for keeptng proper accountlng records byhich rfisclose wlth reasonable a￿uracY at any Th'me the financial position ol the charlty arKI lo enablg Ihem to ensure that the Flnanciaj Statements Cory￿y with the Charities Aci 2011 and the applicable Chaiity (Accounts and Reports) Regulatlons, and the provisions of the trust dee& They are also responsNI e for safeguarding tha assets of the company and hence for iaking reasonable steps for the prevention arKI detection of tra￿1 and other irregulari￿. Approved by the board on . . .1 $. . I I 2aZ.3. aTrJ s￿ned on Its behalf D Gregc Chair CAFÉ JJ INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAFÉ JJ YEAR ENDED 31 KWICH 2023 I report on the accounts of Ihe charity ts the year effjded 31 March 2023, are set out on pages 5 to 10. This report is wAde sokty to the lJustees of the c**ity. as a body. ¥1 acc4)rdance with section 145 of the Charities A£t 2011 (the 2011 A¢t). My examination has been uThlertaken so that I mKJht state to the trustees of the charity those mattets l am required to slate to them in an ￿dependent eXaMine￿S report and for no other wrpose. To the fijllest exient pemiited by Law. I do not awt or assume responsibilty to anyDne other than the ch*ity arKI the trustees of the dwity as a body for my examw*tTh. for this reF*J1 or the opinions I have fomed Rè8poetlv• responslbilitios of IT￿te0¥ and oxamin•r The trustees a￿ responsible for the Pfeparation of the accounts. The INstees Mnsider that an audit K8 fKrt required ft)r this year under section 144 of the 2011 Act and that an independent exarnination is needed. Having satisfied myself that the charity is not suwt to a￿lIt undw company law and is eligible for Independent examinalton, it Is my resF*JBibilty to.. examine accounts urKler section 145 of the 2011 Act to follow the procedures laid do¥m in Ihe general Direr*ons given by the Charrty Commtssion under seclion 145{5)(b) of th8 2011 Act and to stste vthether parttcular matteryJ have c%*me to my attention. Basls of Independènt oxamlnevs rèport My examinatton was cal￿d out in accordance Thryth the general Directions given by the Ch¥ity CommipAion. An examination includes a oftrE aCcoUntw￿ records kept by the charity and a Comparison of the ac(x)unts Exesented w5th those records. It also indudes cx)nspJeratth of any unusual ttems or di%dosures in the accounts, and seeking explanatN)ns from w)u as twstees ccmcerning any matters. The procedures undertaken do not ￿YO¥1de all Ihe evideno Ihat M)uld be required in an audit arvj consequently no opinion is given as lo whether the acuunts wesent a and fair the report Is fjmiied to those matters set out in the statement below. Independont 0xamin0￿6 8tstemont In connection my examination. matter has come to my attention: {1) which gives me reax*nable ￿uSe to be￿e¥e that in any material res￿ the requirements: to keep accounting re(ths in accordance wilh seckn 130 ofthe 2011 Art and to prepare a￿Unts whth a(xxxd the a(uunting reoyds arKI cornpty wilh the accounting requirements of the 2011 Act have not been mrt or (2) to which, in my opink￿. attention Sh￿k1 be dra*n in order to enable a woper under*anding of the accounts to be reached. cathe￿ MITr Ank• FC4 Darflwon DL11NL CAFÉ JJ STATEMENT OF FI4ANCIAL ACTMTIES (IneoryK•ratlng In¢ome and Expondlture Account) YEAR ENDED 31 MARCH 2023 2023 2022 In¢om• Income from: Donations and kgaues 49.6TI 8,329 68,006 59,568 Other trading actsvibes 20.982 20,982 Investment in(xxne 120 120 Total 8A29 79.108 71038 Expendlture ExFenditurn on: Raising funds Charitsble activttss 580 64,085 580 77A05 163 59,958 13.320 Total 13.320 77,985 60,121 Net Income I lexpendlturg) 6.114 (49911 1.123 11.717 Transfern between fund$ Net mov•mont In funds 6.114 14,991) 1.123 11,717 Fund balancos brought at 1 APRIL 2022 5.570 28hn 16,761 Fund balan¢es ¢onied fornard at 31 MARCH 2023 10 29.022 29,601 28,478 The statement of finanryal actbvilps I￿￿leS all gains and losses recognised in the year. The notes on pages 7 to 10 fonn part of these financial statements. ## **CAFEJJ** ## **BALAN�E SHEET** ## **AS AT 31 MARCH 2023** |||**2023**||**2022**|| |---|---|---|---|---|---| ||**Note**|**£**|**£**|**£**|**£**| |**Current assets**|||||| |**Stock**||**120**||**120**|| |**Debtors and prepayments**|**8**|**7,340**||**6,256**|| |**Cash at bank and in hand**||**32,249**||**30,654**|| |||**39,709**||**37,030**|| |**Creditors**|||||| |**Amounts falling due within one year**|**9**|**(101108}**||**(8,552}**|| |**Net current assets**|||**2,601**||**28,478**| |**Net assets**|||**29,601**||**28,478**| |**Funds**|||||| |**Unresticted Funds**|||**29,022**||**22,908**| |**Restricted funds**
**Total charity funds**|**10**||**579**
**29,601**||**5**~~**1**~~**570**
**28,478**| **•.** > **These financial statements were apR[oved and signed by the trustees and authorised for issue on** _**I I**_ , . **2_0'23, ft.** **D Gregory Chair** **The notes on pages 7 to 10 form part of these financial statements.** **6** CAFÉJJ NOTES TO THE FINANCIAL SYATEMEirrs YEAR ENDED 31 IAARCH 2023 Accounilng ￿licIeS The follov4ing [d￿aeS have been cts)sista)ty in dealTr3 tAllh Items whk* are The acmunts have been Fyared kn aCOyd￿ the Slateff*rrt of Rwxjmmended Pr¥Aice: Ar%ounbng and ReFQrting by Charilies applicaik to charibes prewing thelr ac££AJnts In ac{￿81)ce with Fr￿n￿81 Re[￿￿1ng Slandard appwle n the UK and Republic of IreLqnd {FRS102> and *fyth the Ch*ille8 Ad2011. 111) Fund accounllng General funds are ￿Tr￿striC￿ed funds *thich are avallthe for use at ts di%xetion of the trustees in by do￿ ha4E been rased tytr* thaiityftr parti￿r pU￿18e5. 1111) Incomlng Yosourc•* In￿me is ac£￿nted for on an a¢)>uds basis. Grants are recogrrised as an im)ming reswff wthen the 9￿dItIonS forts have been met and are for ￿ ac*xrdan￿ with the head1r￿ have been alkKagJ to on a basts aXNStenl with the use ofthe restyJff*s. (Iv) Ewndlthr• LIab￿]beS are retsjgnbsed as eyThJibJre as scrt>n as there is a legal or c#)nslnJdi¥e obligation ￿)mmit￿n9 the charity lo the exFenditiJ￿, il is wob*e seldementwl be required and anlwnl of the oblMJatK can be measured reliabty. 47.6 1.981 49.677 56.025 58.163 1,40S SB.IM16 59,568 Donations 8.329 ## **CAFEJJ** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2023** ## **3. Other trading activities** |||**Unrstrcted**|**Restcted**||**2023**|**2022**| |---|---|---|---|---|---|---| |||**£**|**£**||**£**|**£**| ||**Income fom activites**
**Cafe**
**Bufets and deliveries**
**Trining**|**20,344**
**638**|||**20,34**
**638**|**12,123**
**145**| |||**20,982**|||**20,982**|**12,268**| |**4.**|**Analysis of total rsources expended**|**Unrstrictd**|**Restricted**||**2023**|**2022**| |||**£**|**£**||**£**|**£**| ||**Cost of generating fnds**|||||| ||**Opening stock**|**120**|||**120**|| ||**Ingredients**|**13,027**|**1,601**||**14,628**|**8,024**| ||**Stock for resale**|||||**84**| ||**Closing stock**|**{120}**|||**{120}**|**{120}**| |||13,027|**1,601**||**14,628**|**7,988**| ||**Operatng cost**|||||| ||**Rent**|**3,076**|**4,433**||**�7,509**|**6,530**| ||**Staf Wages**|**35,497**|**3,000**|**'**|**38,497**|**37,446**| ||**Volunteer Expenses**
**Travelling Expenses. **|**4,722**
**1,264**|||**4,722**
**1,26**|**3,570**
**847**| ||**Promotion Costs**|**580**|||**580**|**163**| ||**Fees & Insurance**|**460**|||**460**|**381**| ||**Operating Expenses**
**Ofce Expenses**|**1,721**
**1,038**|**50**||**1,771**
**1,038**|**542**
**1,003**| ||**Special Events**|||||| ||**Project Costs**|**2,266**|||**2,266**|**334**| ||**Equipment**|**217**|**4,236**||**4,453**|**500**| ||**Donations**|||||| ||**Independent examination & governance**|**640**|||**640**|**660**| ||**Trustee Costs**|**157**|||**157**|**157**| |||**51,638**|**11,719**||**63,357**|**52,133**| |||**6,665**|**13,320**||**77,985**|**60,121**| ||**In 2022 restricted total resources expended amounted to £12,985.**|||||| |**5.**|**Goverance**||||**2023**|**2022**| ||||||**£**|**£**| ||**Accountancy and professional fees**||||**660**|**660**| ||||||**660**|**660**| ## **6. Truste s' remuneration** **The trustees received £nil (2022: £nil) worth of emoluments during the period.** **8** ## **CAFEJJ** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2023** |**7.**|**Staff costs**|**2023**|**2022**| |---|---|---|---| |||**£**|**£**| ||**Wages and Salaries**|**38,497**|**37,446**| |||**38,497**|**37,446**| **Wages and salary costs include re-charged costs from Trust121 for the directly attributable services of their employees.** **The average employee headcount for the year was 10 (2022: 10).** ## **8. Debtors** |**8.**|**Debtors**||| |---|---|---|---| |||**2023**|**2022**| |||**£**|**£**| ||**Trade debtors**
**Other debtors**|**7,340**|**6,256**| |||**7,340**|**6,256**| |**9**|**Creditors: amounts falling due within one year**||| |||**2023**|**2022**| |||**£**|**£**| ||**Accruals and deferred income**|**9,300**|**7,903**| ||**Other creditors**|**808**|**649**| |||**10,108**|**8,552**| **9** CAFÉ NOTES TO THE FINANCIAL STAT&MEiirs YEAR ENDED 31 MARCH 2023 10 Statqmènt of Funds I￿AxhIng Ckrtgolng Trnnsfern Balanco 70,719 (64,665) 29.022 Total unrestslctfjd fvrKIs 22.908 64.665 29,022 ReS￿rceS 5.570 (13,320) Total rostrlcted fund# 5.570 8.329 13.320 579 TOTAL FUNI)S 28A78 79 108 Made up of. 2023 2022 Total urrgnt assots 120 7J40 31.670 39.130 120 120 6.256 25.084 31,460 120 6.2S6 30.654 37,030 Debtors and prepa>Thents Cash at bank aNJ in hand 579 579 32.249 39,709 5.570 5,570 Creditors (10.108) 110,108) (8,552> 18,SS2 579 29.022 29.601 5,570 22.908 10