Charity Registration Number 1141883 CAFÉ JJ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3S Accountancy Chartered Accountants CAFÉ JJ FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 CONTENTS Page Membern of the board and professNinal advis￿$ Annual rep)rt of the trustees Independent examinefs reFX)rt Slalemenl of finan￿al activities (incorForating income and expenditure a¢¢ount) Balance sheet Notes to the finanaal statements CAFÉ JJ MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS Trustees Darryl Gregory Valerie Hutthinson (deceased 11212025) Joseph Hutchinson Louise Hindmarch Cheryl Cordier Stuart Reginald Cordier Mark Roberts (resigned 111912025) Peter Fletcher Dorothy Griffrths Maureen Elizabeth Pressley Susan Lundy Se¢retary Main office 4 Linden Court HuTWQrth Place Darlington County Durham DL2 20L Trading address Clifton CMtre CommuntyAssocialion Clrfton Avenue Darfington Co Durham DL15EE Accountsnts 3S Accountancy Chartered AcC￿ntants $8 Priestgate Dadington DL11NL Bankers HSBC Bank PLC 1 Prospect Place Darlinglon Co Durham DL3 7LQ Charity number 1141883 CAFÉ JJ ANNUAL REPORT OF THE TRUSTEES YEAR ENOED 31 MARCH 202S The tTUStees present their report Ic•Jether vthh the financk41 ststements of the Charity for the year e￿Ied 31 March 2025. The financi￿ slalemenl$ have been Prepared in accordance wlh the accounting policies set out in note 1 to the accounts and c(mpty wth the chari￿5 trust deed. the Charities Act 2011 and Attounling and Reporting by Charibes.. Statement of Reeommended Pr￿1￿ applicablg to charities preparing their accounts in ￿￿rdarte knryth the financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 Juty 2014. Legal and •Jmini5tTati¥e inforniat￿ set Ixrt on pagè 1 forms part of Ihis report. CT RE GOVERNANCE AND MANAGEMENT The charity was established in 2￿7, aNI has been a registered eharity since May 2011. The trustees meet at least 3 times a year. in addthon a weekly Management MeetirKJ takes place each Monday {when the Cafè is operating) wh￿h is aw attended by at least ¢￿e Tnrstee. The TTUStees reg￿ttab￿ announce the sudden death of one of our founders Valerie Hutchinson. Val was an inspirational woman who dedicated herself lo Cafe JJ and hef cc*nmitment to developing Ihe skills, confidence and self*steem of peopte with leamirg disakn.1lt￿ will have a lasting impxt on u5 all. She will be missed immensely and all involved wilh Ihe project wll strive to continue her legacy. We received generous cash d¢)nalions along with the donatv)n of the eard paymenl rn￿h1ne in mèmory of Val. we Ihank all who donaled. OBJECTIVES The objeclives ofthe Charity are." The advancement of education and thlls of adults with LeamiTr3 Drffthlties in the Area of Berefrt through: The provision of a Communty Caté and DelNery SeryKe, gniirKJ opportunilies to gain Catering skills and develop mental and physi¢al Capabilities in a c81ering environmenL And lo acquire relevant experience and training thrtyjgh appropriate exlemol aclrvities by tho use of small awards gwen by the chaTty to suitable Se￿￿e users. ACHIEVEMENTS AND PERFORMANCE OYer¥5ew Café JJ is thriving as a weekty community café. ran by our dedKated ￿, volunteer5 and ¢Jrtstanding team of 13 adults with leaming disabilitses. This rek>Jt detaiL8 the achievements and challervJe5 of the past year. Key Achievements 1. Custome We have fed 3.849 pecple betsw March 2024 and April 2025. seeing a 10% increase in customers from the previous year. Our average weekty CuSt(￿rI0t0I 15 87 pec*)le perweek whieh is remarkable as we onty operate for a period of 90 minutes. We ¢onsislently receive F#)sitive feedback from our customers about our fcÉ4I and the servi¢e we delNer. We warynty wekY244S in th• Pubtk benefft Rlsk ffl•rng•rn* ewosvre to ts*mai¢f risks staleff*nl olTwslee¥' Respon￿1￿1•* Lqw and Unded ac￿u￿tiry Sta￿jaid$ lty eath rmanc1￿ farviv*olbkn slat•ot attars ol th• £1 mak8A**emenis a￿1 eslThalesthat aJo reaso)*48aThl the ￿aleMents,. il (•rrinue opwaDw. are ￿50 respJn5è1e for saleouarliw Ihe assei$ol ￿¢￿¥>8nya￿I $19Ps IIKg ry&venib)n and dete¢bon ol fraud ￿ Cther￿0gUl&rl￿fr .q).IzfA5... DGrt CAFÉ JJ INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAFÉ JJ YEAR ENDED 31 MARCH 2025 I report on the accounts of the charity for the year ended 31 March 2025, vthi¢h are sel out on pages S to 10. This report is made solely to Ihe trustees of the charity. as a bc#Jy. in accord2n¢e wth section 145 of the Charities Act 2011 (the 2011 Act). My examination has been undertaken so that I might state to the trustees of the charity Ihose matters l am required to state to them in an indeperKfent examinerfs report and for no other purwse. To the fullest extent pennitted by law. I do not accept or assume responsibility to anyone other than the charity and the trustees of the charity as a body for my examination, for this report or the opinions I have fomed. Respective responsibilities of trustees and examiner The trustees a￿ responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the 2011 Aci and that an independent examination is needed. Having satisfied myself that the charity is not subject to audtt under company kqw and is eligible for independent examination. it is my resFKJnsibility to: examine the accounts under section 145 of the 2011 Act to follow the prO￿ureS laid down in the general Directions given by the Charity Commission under section 145{5)(b) of the 2011 Art and to state whether particular matters have corne to my attention. Basis of independent examlnerfs report My examination was carried out in accordance the general DirectK>ns given by the Charity Commission. An examination includes a ￿vIeW of the accounting records kept by the charity and a comparison of the accounts presented vlith those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opIn￿n is given as to whether the accounts present a 'true and fair viev/ and the re[￿ is limited to those matters set out in the statement below. Independent examlnerfs statement Sn connection with my examination. no matter has cfjme to my attention". {1 > which gNes me reasonable cause to believe that in any material respect the reqU1￿ments.. to keep accounting records in accordance section 130 of the 2011 Act: and to prepare a¢¢ounts whi¢h a¢xord the a¢¢ounting records and compty the accounting requirements ofthe 2011 Act have not been met or 12} to which. in my opinion. attention shoukj be dra4Yn in order to enabte a proper understanding of the accounts to be reached. Catherine Milbanke FCA 3S Accountancy. Chartered Pwwntants Priesigale Oarfington DL1 1NL Date.. CAFÉ JJ STATEMEprr OF FINANCIAL ACTMTIES (Incorporaling Income and Expendlturn A¢count) YEAR ENDED 31 MARCH 2025 Not• Unmtrfd¢d R•strlcted 2025 2024 Income Income from.. Donations and legacies 50.852 33.943 84,795 58,178 Other trading activrties 22.638 22,638 21,620 Investsnenl income 540 499 Total 74,030 33,943 107,973 78,297 Expenditure Expenditure on.. Raising funds Charitable acbvitres 368 7T,472 368 100.959 834 77,761 23.487 Total 23887 101.327 78.595 Net incorne l (expenditure) 13,810) 10.456 6,646 (298) Transfers between funds Net movement In funds (3M10) 10N56 6.646 (298) Fund balances brnught forward at 1 APRIL 2024 29.053 250 29.303 29.601 Fund balances carried forward at 31 MARCH 2025 10 25,243 10.706 35,949 29.303 The statement of finanoal activites indudes al gains and losses recognised in the year. The notes on pages 7 to 10 fomi part of these financial ststements. CAFÉ JJ BALANCE SHEEr AS AT 31 MARCH 2025 2025 2024 Note Currenl assets Stock Deblors and prepayments Cash at bank and in harKI 120 120 5.721 32.713 554 CredltOTS Amounts falling due wlhin one year Net current assets 3&949 29203 Net assets 29.303 Funds Unrestricled FurKIs Restricted lur¥Js Total charfty fund$ 25.243 10.706 29,053 10 These finartial Statements were aFvoved signed by the trustees and aullK)iised for issue on fli. DWIy°"1 D Gregory Char Th& notes on pagos 7 to 10 lom) part ol lh￿ financial $tatement& CAFÉ JJ NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 A¢¢ountin9 poIi¢i•s Thè folloMng acc4Junling poli￿ have been used o)nsist8ntty kn de￿Ir￿j wlth items wknrch are consider•J maI￿al in relakn to Ihe thaiiV8 8ccowts. The accounts have been Wepa￿d in a0)Ydan￿ with the Siatement of Re(x)mmended Practice.. Accounting and Reporfing by Charities appliCa￿e to ¢harilies preparirrfj their aecounts in accordance wlth Financial Reporting Standafd applicabk in the UK and Republic of Ireland {FRS102> and vrith the Chawities Acl 2011. The accounts have been prepared under ￿ hislcxical cost tx)nvention with items recognised at cost or Iransaclion value unless otherwise staled in tho noles to these ac£¥xmts. The charity (￿nSIrtU1es a publK benefft entity as dEfined by FRS102. lill Fund a¢¢ounting General funds are unreslricted funds vthith are available for use at Ihe discrekn.on of the trustees in fvrtherar￿e of the general objeciives ol the charity and vthich ha￿ not been designated for other purposes. Restricted fvnds are fvfNJs wlith are lo be used n acclyd￿ spgifK restrictThts imposed by don0￿ or have been raised by the thaiity for PaIti￿1¥ purposes. riiil Incomlng resourc95 In(xJme is ac¢tyJnted for on an acuual$ basts. Grant$ are recognised as an incoming resource when the condiliorts for the rec*ipt have teen met aTrJ are *c4)unted for in aoxrdance vAlh th headings they have been alocaled to on a bays u)nsi51ent W￿1h the use of the resources. liv) Expendityrn Liabilities are recognised as expendrture as s(N)n as there is a legal or conslructNe obligatitin committing the charrty lo the expendiiure. 51 is probable seiyementwiu be requwed and the amount of the obligation can be measured ieliabty. Donatl¢)ns and legacles 2025 2024 Grants rec£ived Donations 49.303 1,549 50.852 33.943 33.943 83,246 S5.532 84,795 56.178 In 2024 restricted grants receive(1 We￿ £9.076 ￿$1￿￿ed dr￿￿$ CAFÉ JJ NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Other trading actlvitios Unrestrlcted Restrlctod 2025 2024 Income from actlvltles Café BuTfets and deliverie$ Training 22.598 40 22,598 21.122 498 22.638 22.638 21.620 Anatysis of total rosourc•s éxpènded Unrestr1￿ Restr5cted 2025 2024 Cost of generatlng fvnd$ OpeniThJ stock Ingredients Closing strKk 120 14.131 120 14.131 120 14.131 120 14,131 120 14,051 120 14.051 Operating costs Rent Stsff Wages Volunteer Expenses Travelling Expenses PrOMotK￿ Costs Fees & Insurance Operating Expenses Office Expefkses Special Events Project Costs Equipment Donations Independent examination & govemance Trustee Costs 1.322 49.182 6.19) 402 8.435 11.719 9,757 60,901 6.190 402 8.483 43,119 6.056 1,015 834 527 558 562 1.469 830 1.570 1,469 830 1.570 12 1.734 501 2.832 513 4.￿6 1,292 1.341 630 757 63.709 23,487 87.196 23.487 101,327 78.595 In 2024 restricted total resources exwthd amounted io £9,405. 5. Governance 2025 2024 Accountancy aTrJ profe5sh)nal fees 757 757 757 757 6. Trustees. remuneratlon The trustees received £nil (2024: £nil) worth of emoluments dufirHJ the Feriod for services as trustee$. One trustee receNed £1.140 12024.. £2,605) for other carried out for the charity. One trustee recewed expenses of £216 (2024: £801). CAFÉ JJ NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 staff costs 2025 2024 Wages and Salaries 60.901 43.119 60.901 43.119 The average employee headcount for the year was 10 (2024.. 10). Debtors 2025 2024 Trade debtors Other debtors 6.904 5.721 6.904 5.721 Creditors: amounts falling due within one year 2025 2024 A¢¢ruafs and deferred Inco￿ Other creditors 7,924 1,385 7.024 2.227 9,309 9,251 CAFÉ JJ NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 10 Statement of Funds Balan￿ Incomlng Outgolng lthvd Trdnsfers Balan¢9 clfwd Unrestrided fvnds- general 29.053 74.030 (77,840) 25,243 Total unr•strlcted funds 29.053 74,030 77,840 25.243 Restrlcted funds: Resources 250 33,943 (23,48n 10,706 Totsl restrfctsd funds 250 23.487 10,706 TOTAL FUNDS 29.303 107.973 101.327 35.949 Made up OP 2025 2024 Rgstrict￿ Unrnstrict•d Total R•strict•d Unrestrict•d Total Currgnt assets Stock Debtors and prepayments Cash at bank and in harxl 120 120 120 5,721 32,463 38.304 120 S,721 32.713 10.7C6 10,7( 27.528 38.234 34.552 45.258 250 250 Creditors (9,309) 19.3091 {9.2S1> 19.251) 10.7(6 25.243 35.949 250 29.053 29.303 io