Charlty Reglstratlon Number 1141883 CAFÉ JJ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 3S Accountancy Swvlces Chartered Accwntants
cÉ JJ RNANCIAL STATEMEp¥rs YEAR ENDED 31 MARCH 2024 CONTEP Memtws ofthe toard and wofessional rn1 repcmt of the truslees Independent examThrfs rgplxt Slatemenl of financ1 acbvibes (WLYxFfrrvj Y¥>)m8 ar•J expw¥Jityre atyxmmt) Balance $heel Notes to the finandal stateMts
CAFÉ JJ MEMBERS OF THE BOARD AND PROFESSIOIIAL ADVISERS Trustèes Darryrf Grewy Valerie Hutchinson Joseph Hutchinson Lwise Hindmarth Cheryl Cordier Sluart Reginakl Clyd Mark Rtknrts Sharon Wallis (roswd 23.9.24} Peter Fletcher Dorothy Griffiths Maureen Elizabeth Pressley Julle Ann Nichds (re9gned 21.7.23) Dennis Michael Brookbanks (reSvJrd 2.8.23) Susan Lun¢Jy lapwknted 24.2.24) Valwie HLrtthinson Maln offic• 4 LirKlen Court HUArth Fla Darfin9ton County Durtm DL2 2DL Tradlng addrnss Clrfion A¥enu8 Darlington DL15EE countants 3S A(%nt3 SeTh Chwlwed Accwnlanls Priestgale DaTngton DL1 1NL Bankor5 HSBC Bank PLC Darfington Co Durham DL3 7LQ Charlty number 1141883
CAFÉ JJ ANNUAL REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2024 The tmstees present their report togelherith the financia statements of the charity for th8 year endod 31 March 2024. The financial statements have been prepared in accordance with the accounting pclicies set out in note 1 to the a¢UnIS and (xxnply the thantys tr1 deed. the Charities Act 2011 and Accountlng and Reporting by Charitses: Ststemenl of Rec4)mmended Practice applicable to charibes preparing their accounts in a¢¢Mlance with the Financial ReFKirting Slandard applicable sn the UK and Republic of Ireland published on 16 Juty 2014. Legal and admlnisirative knformatlon set ojt ¢)n page 1 fornis part of this reporL STRUCTURE GOVERNANCE AND MANAGEMENT The charity vrds estatdished In 2007. and has been a registered charity since May 2011. The trustees meet at least 3 times a ypar, in addition a weekly Manernent Kleeting takes place each Monday (when the Café is operating) whith is aiways aiiended by Trustees. None of the truslees reNed remuneration for duties carried out as a trustee. However trustees daimed out of pocket expenses while undertaking vdunteer dulles during the operatim of the Café and reimbursement of any experwjitwe in(JJrred punasing S armj services required by the Café. OWECTIVES The objectives of the Charity are: The advancement of educakn and skills of adulls with Learring DifficJJfis in the Area of Benefrt through: The provision of a Community Café and Delivery SeThice. gmng Op[rtltIeS lo gain catering skdls and develop mental and physical (apabilib'es in a catering environrnenL And to acqulre relevant experienc£ and trainiro through awropriata extemal a¢tivib85 by the use of small awards given by the charity to suitatAe serwce Lr ACHIEVEMENTS AND PERFORMANC Overview Café JJ has conbnued to thrive as a tI¢0m1j space for our wnmunty. miding not onty food and beverages but also a Mjb for sc4ial interactw suppcAt This rerMYt outlines our achievements, Challenges, and future goals for Ihe past sear. Key Achlevements 1. Customers We welcomed an average of over 73 Customers each ¥k an inwase of 14% compared to o)vid levels. Induded in this increase are customers with disabiliiies and they tell us feel safe. supported and induded by vistbng us. particularlyvhre they have had negative experi8nc8s in the past. We are fully indusive acCeSbIe and all are welcome. This and our offer of good home cooked fcbj al a reasonable price Flays a signiftsnl rde in maintning ow regular cu5tomer5 and attracting new ones. 2. Team JJ Our team members continue to develop their edu(tonal and Interporsonal skills. Notably. a new edition to the team in the past year has sh¢yovn significanl improvement in her confidence and interpersonal skills thrgh the suppM provided by Café . 3. Employees I voluntse Over the past year employees and volunteers have continued to w(Kk hard vthh the team to recover from the lingering detrimenlal effects of the covid pandemic. Improviru their wellbeing and lulty recover from the isclation and wofryll fears for the future felt during I¢down. We would also like lo Ihank the empto>ees of Jacobs who volunteer from time to time with both grpS tenefiknr*J from the experience.
CAFÉ JJ ANNUAL REPORT OF ThE TRUSTEES contlrnwd YEAR ENDED 31 AIARCH 2024 4. In¢om• Income has rem•ned staN8. with thg bgsl part woY•Jed ty Llre( Paymgnts frcqn Team . The athJilp)nal Ming from )ntribution from the café ¢)peration and ¢Jonat1$ from local organisabons and customers. The Trustees wwld like lo thank all of our SuprterS fortheir iy)ntinued supwt ith a spe(?al Itwks to County Dutham Fou¢atiOn for1[ continued support tn pmwding furKds try4Yards costs. Challenges Faced 1. Riing CMts- We contiThJe to face inwsed c£)sts f(Y suppfies utilfties, vthith impa (Mjr margin. and atthough inflation is reduong prw remain high from pre Covid. Efforts to Optimi expenses are ongoiThJ. I Communlty Needs. The dnd forour supwt seThices has iNJea5ed. hijhlhIin9 the need for addilional resources to meet the commmtrfs needs effeCtiy. Fuknre Goals 1. Sustalnabillty Inltlall¥es- We have iwi gjccessful n seoJiiThJ a Naliwl Lottery Communty Fund Grant over the nexl five years to ernY a Prqect Ccordinator aTrJ o)ver r rentforthe nexl fve years. We pleased to rewt have suc£essfuly appointed the post and are alreJYy enpyirg the befftS ol her initiatrves. 2. Enha11¢ Progrnms. Cevd¢Jpmenl of new wgrnms targetiThJ speafic cofflmur¥ty reeds. such as mental heallh support and skills training. to providg fvrtw aStanCe to patrons arthj staff. 3. Fundralslng Stratsgy- A e£nwels1ve fundraising plan is in development to dl¥rslfy SIrn0 slreams and Sere long.terni finala1 stsbility. Outrea¢h Efforts. Wè Vlill enhanL martekng aThJ efforts kn rnse awarnn¢s$ of(wr servics and attra¢ broader audi. COlusIon The Café has Mle signfficant slrides over the past year. fosleiiNJ lmM[Mty spirit and pwovtding essential servie8s. As tnJslee5. we remain o)mmitted to addres&ng challenges and purswng OPFty)rturMlie$ for ty¥th. We thank our dedicated volunteers, staff. and oJmmitY rrmbers for theirc(rfrtIrd 9p Public b•n•fft The trustees have c¢nWityJ wilh the duty in th¢ chwill A¢a 2011 to have thje regard to pubfjc benèfft •Mdan¢x pubshed by the Charity CommissiM. R•sep4es The Assooation's policy is to maintain free reseNes at a level to enable cont11d operation fora period of 6 month& Whllst reserves arg not at this level. the trustees aim to ensure SlXFluses are athithd to this point Rbk management The trustees have assessed the Mai rfsks lo cjwty is ex. and are satisfied that systems are in pla to mitigate exposure to the ma1 rths ststtm•ntof Trust8•s' Responsibililieg The charity trust are responsible for prepariTrJ a trustees. reFNt aKI finantial sL2temgnts in a¢thrdan¢ with appli¢xble law and United lQngdom accoLmtirg starthrds for finan(ial Y1th give a Irue and fair view of the state of affairs of the (arity and of the irx))mirwJ resrceS and aFplicalKm of StyJrCes of the charity for thal period. In preparing these finarKyal statemerbts the Iruslees are requirtrj to: a) select suitable accounting FdKies and then aOythem cThsi51enUy. b) obseNe the MetS and principles in the appIlble Chaiilies SORP; c) rnake judgements and estimales thal are sonable and wudenL d) state whether applicable aCCunting standards have been to any materi* departures disclosed and explained in the finanoal statements; e) prepare thè Financial Statements on a g)iThJ o)ncem basis wless il is in4[xoIa18 to assume that th8 tharity vlill continue operating. time the financ#al pOtIon of thè charity aTrJ to enable them to eft$u that the Financial Stalernents wmpty ¥th the Charitiès Act 2011 and the apPIe Charity (Acc(yJnts and ReFMNlsl Regulalv)ns. and the PTOVi5ions of the trust deed. They are also reSble for safegu8rding the assets of thè company and henc8 for taking reasonable steps for the prevention and detection of fraud other iffegularthes. Approvejj ty the board on. . . arwj sh3 cffi its lJelHII D Gregory Chair
CAFÉ JJ INDEPENDEKf EXAMINEifs REPORT TO THE TRUSTEES OF CAFÉ JJ YEAR ENDED 31 MARCH 2024 I report on the accounts ofthe charity for the year ended 31 Mar¢h 2024. whh we set out on pages 5 to 10. This report is made sokty to the trustees of the charity. as a bcty. in a(ance with section 145 of the Charikn'es Act 2011 (the 2011 Act). My examination has been uTrJertaken so that I mKJhl state to Ihe trustees Df the charity those Matte l am required to state to them in an independent examinerfs rewrt and for no other PUfP)se. To the fullest extent permitted by law. I do not accept or assume sponsibl11fy lo anyore other than the charity and the trustees of the charity a$ a bc¥Jy for my examination. for this reFK>rt or the opinitingl Reswctlve responsibiliti•s of Intste•s and examlntr The trustees are resp)nsible for the preparntion of acrounts. The trustees consKler that an audrt is not required for this year under tiOn 144 of the 2011 Act and that an independent examinaknn is needed. HavirKJ satisfied myself that the charity is not subject to audrt under company law and ts eIltsIe for independent examination, it is my pOnsibIl to: examine the accounts under section 145 01 the 2011 Ac to follow the procedures laid down in the general DeCtIonS given by the Cl Commission under section 145{5llb) of the 2011 . artd to stale whether particular mattets have come to my attentp)n. Ba$is of independent examlnerfs report My examination was carried out in accordanc with the general Directions gpien by the Charity CommissDn. An examinat]on includes a revie4V of the accounting recoryis kept by the charity and a ¢ompari%)n of the accounts pented with those records. It also incIjeS cons¥Jeration of any uftusual items or di8ckJsures in the accounts. and seeking expLqnations fr(Kn you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that ¥•k1 be required in an audit and consequenty no opinton is given as to whether accounts present a Irue and fair aThJ the report is limlled to those matters set out in the statement telow. Independent examinerfs stalement In connection my examination, no matter has come to my attention". {1) which gNes me reasonable cause to bdieve that in any malwial respect the reqUIents. to keep accounbng records in accordance with section 130 of the 2011 A¢ and to prepare accounts which ac£ord wth the a¢(>)unkng rOrdS and compty wilh the coUnting reqU1mertts of the 2011 A have not been metr, or (2) to wthich. in my o&¥nion. attentKJn shwld dra1 in cKder to enable a PmFer understanding of the o)unts to be reached. Calherine Mibafike FCA Prie51gat• Daitington tL1 1NL
CAFÉ JJ STATEMENT OF FINANCIAL ACTMTIES (Incwporatlffj In¢om• aDd Exp•ndllur• Account) YEAR ENDED 31 MARCH 2024 Not? Unrestrkled Restrlcted 2024 2023 Incom• Income Irom: Donatio and legacl8$ 47.102 9,076 5&178 58.006 21.620 21.620 20,982 Inyeslment Income 499 120 Total 69221 9.076 78,297 79.108 Expendlture Exp8ndiknre on: Raising fvnds Charitable acbvilies 580 77.405 9.405 77,761 Tolal ,190 9,405 77.985 Not Inme l {expondi¢ure) 31 (329) (298) 1.123 Transfern bOtn funds Net movement In fvnds 31 (329) (298) 1,123 Fund balances brought forward at 1 APRIL 2022 29,601 28.478 Fund balan¥ carrlgd forward at 31 MARCH 2023 10 29.053 250 29.303 29.601 The statement of financial acbbibes indudes all gains a7KI losses recogni5ed in Ihe year. The notes on pages 7 to 10 fomi part of these financial slalernents.
CAFÉ JJ BALANCE SHEET AS AT 31 PaARCH 2024 2024 2023 Current assets Stock Deblors and prepayments Cash al bank in hand 120 &721 32,713 38.554 120 39,709 Credlto Amounts falling due vAthin ono )par 9,251 10,108 Not currtrnt ass•ts 29.303 29,601 Net assets 29,303 29,601 Funds Unreslricted Funds Restricted funds Total charity funds 29.053 250 29.303 29,022 579 29,601 10 These financial statements were appr] and s¥Jned try the tru*es and authorwl for issue on 1.11.zf D Gregory Chair The notes on pages 7 to 10 fonn part of these financBI statements.
CAFÉ JJ NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 PIARCH 2024 Accountlng pollcles The fo11lIVj a¢xb rx)loes havÈ used rA)ngSt)lly In dealvb3 V&ith Ilwn5Vrtth 8r• KI8d mateiial in ti0ft to the th8riWs 8¢£our AcCjnfig and ReFxliig by Ch¥ibes aA)kable to charits preparirrfJ Iheir ants in nCE FinarK4al RewtirvJ aMAic8bl8 UK arnj Reputlic of Ireland IFFiS1021 and wth thg Charilies Act 2011. The tharlty c)ytsbttth a wt4ic berffttityaS defined by FRS101 Ill) Fund •wwTrtlng General funds are restriCts ¢ •afiab foruse at the distre11 of the tyust89s In fvrtherance ol Ihe gerwdl obj¢thes rAthg thwity ha rnt teen des•JJated f(Y olher 11111 Incomlry resowtts Irorne 13 8cr>2unted ts on an xcwais bag& C•nts a rwnised as an incomiry r850ur(e 7•then Ihè corKjrfio forthe Telpt hwe been a1 are nted ts in ac£ordancè wth the headirrfJs ltrw have been alkxated to on a bus ¢Jinsi#ertvthh the Ltse reSJ1ce$. Ilv) Expenditure Liabilith85 are reo)3ntsed as exr&Klith 85 scx)n as the is a legal orconstructive oblwJation 1X)nitng Ihe tharity to thè endre. it 15 PfDb&Y8 setUem8ntwl be required a1 the anNJJntof the ¢)Wtion an be moasur8d reliaNy. 2024 2023 46.456 9.076 55.532 S6.25 1.981 47.102 076
CAFÉ JJ NOTES TO THE FINPJICIAL STATEME14TS YEPA ENDED 31 MARCH 2024 Oth•r trnding actlvS1 Unrnstrlct•d R•strlct•d 2024 2023 In¢om• from actlyltkns Café BLrfels and delNeries Trairdng 21.122 498 21.122 20.344 638 *.620 21,620 20.982 Analysls of total v•souffes expended 2024 2023 Cost of generating funds Opening sl(xk Ingredients stock for resale Ckjsing stk 120 14.051 120 14.051 120 14.628 120 14.051 120 14.628 14051 Oporadng to•ts Rent Staff Wages Volunteer Expenses Traveifing Expense$ Promolion Costs Fees & Insurar Operating Expenses Office Expenses Speaal Events Project Costs Equipment Oon81ions Independent examinalk)n & govem Tnjslee Costs 3.483 41.519 4.651 1.015 8,483 43.119 056 1,015 7.509 38.497 4.722 1.264 580 460 1.771 1,038 1.405 527 527 558 442 120 12 1.341 1.292 2.266 4.453 757 757 640 157 63,357 55.139 9.405 6($44 69.190 9.405 78.595 77.985 In 2023 restrKted totsl res0W expeTrJed ar1Unted ¢0 £13.320. 2024 2023 757 757 660 6. TTUSte•s' remun•r4tlon Th& trustees re¢eived £nll (2023: worth of emolwlts durry t ¢fi0d lor seThlces as trustees. One tNstee rrf¢h¥ed £2.605 f(Y other worf( CrIed rwt fof the On& Iruste& received ¢ynses of£801.
CAFÉ JJ NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Staff costs 2024 2023 Wages arKJ Salaries 43.119 38.497 43.119 38,497 The average employee headCntfor ygar vrds 10 (2023: 101. Debtors 2024 2023 Trade debtcKs Other debtors 5.721 7,340 5.721 7.340 Credltors: amounls falling due wlthln one y 2024 2023 Acryuals and deferred irthme other creditors 7.024 2,227 9,300 808 9,251 10,108
CAFÉ JJ NOTES TO THE FINANCIAL STATEMENTS YEAR ENDEO 31 MARCH 2024 10 Statemenl of Funds Balan IrKomlng Outgokng bllwd Trnn$fw5 Balanco clfvid UnreslrKted furNl$. 29.022 69221 169,190) 29,053 Totsl unr•8trfctsd fund• 69.221 69.190 29.053 R•strlct•d fund•: 579 (9,405} Total rnstrkt•d funds 579 9.076 9,405 250 TOTAL FUNDS 29.601 78 Mad& up ol: 2024 2023 R•Strf¢¢ Unrmtrlthd Totsl R•strl¢l¢d Unr•slrlct•d Totsl Curr•nt ass•ts Stock Debt0 and wepay7rts Cash 81 bank in h8rM1 120 5.721 120 5.721 31713 38,304 34554 120 7.340 120 250 579 579 32.249 39,709 39.130 Credlto (9,251) 192511 (10.108} (10.1081 29.053 29.303 5.570 29.022 29,601 10