just t ejo dig cut learn grow Annual Report 2021-22
Introduction
Another year dominated by the Covid-19 pandemic. The whole team has worked hard to manage our work with the restrictions that have been in place. Working in designated groups and keeping to ‘zones’ has been tough especially for those based down at the gardens with the separation of people having the biggest impact on us all. Although restrictions have been reduced managing staff and sickness continues to be difficult. Despite all these difficulties Just the Job has flourished and demand for our service continues to grow with new Team Members joining us this year.
Work team Members
It’s difficult to remember exactly when all the Team Members returned but the delight they showed when getting back is easy to remember and we could see how much they had missed their time at Just the Job. They adjusted brilliantly to the new routines but there were noticeable changes to some of our Team Members and it has been a gradual process to get them back to where they were pre-covid. We have been joined by a couple of new Team Members and there is a continued demand for our services from NYCC. We now have 26 Work team Members accessing 56 days of service per week. We are also seeing increased requests for services such as supported volunteers, we continue to keep a balance with this and currently support two individuals on work placements.
Gardening Services
The summer found us back out and about doing gardens in the local area with slightly smaller teams to help reduce the covid risks. We kept with our policy to garden for elderly and vulnerable customers and demand for gardening continued to keep us busy.
Wood Fuel
The new wood stores have been fully utilised and we had a busy winter selling logs. Catterick Garrison continues to be our main source of timber but we have invested in some bulk timber to get a stock ready for next winter. Selling logs in bags has become an issue as we will need to register with the Ready to Burn scheme to be able to sell by the bag the cost of which makes the sales hardly worthwhile. Our van loads are exempt from the scheme and continue to be the main source of sales. The Team Members continue to enjoy the process and new members have been attracted to the work.
Gardens & Orchard
The gardens and orchard have proved to be a valuable resource being a safe open environment for our teams. They have worked really hard to create a welcoming and productive site and a great benefit to wildlife at the same time. It has been an unusual time with the groups down at the gardens feeling a little isolated from the rest of the work groups, this has eased as we could relax some of the rules and everyone starting and ending the day at Unit 30. We held our first Spring Open Gardens day with the Team Members beings heavily involved as we did it mid-week. There was a good response and will be repeated next year. The woodland area has seen some action with an area cleared for use by a local Forest School tutor and some green woodworking. The access has been improved and the circular walk reinstated. The end of the year has seen our Horticultural Supervisor retire. We thank Jane for her amazing work over the last few years to make the Gardens into the space that it now is and wish her well for the future.
Carpentry Project
Our new carpentry group has proved to be very popular and the work team have learnt many new skills, grown in confidence and increasingly produce items independently. Fluctuations in material costs has been interesting to work with but a donation has enabled us to improve our tools and machines and make the work process a bit more efficient. Orders for stores and planters have started to come in and we look forward to growing this project in the coming years.
Occupational Therapy
Returning to a new layout in our main room has meant some changes in delivery of the activities but the Team Members have been challenged in new ways with a wide variety of activities including, art, crafts, music and language. A great big thank you to Clare who moved on to a new post in the New Year. She has been a stalwart of Just the Job and had such a positive impact on everyone here. We wish her well in her new job. All the staff did a great job covering this role until a new supervisor could start, with us all using our various talents to try different activities.
Volunteers
We have seen the return of our volunteers at Just the Job but with space restrictions we have kept it to a manageable number. The trustee board continue to give great support to the organisation.
Big Green Build
A major donation of £50,000 was made and used to create a ‘Double Donation’ campaign where this amount was matched with individual donations creating a fund to enable the first phase of work on the site to go out to tender. We continue to apply
for grants and further donations but the grant funding landscape for capital projects continues to be difficult.
Developments
With Brigitte taking on the supervisor role at the Community Gardens & Orchard, Nicole the Activities Coordinator and Emma a Work Team Supervisor we can look forward to another good year. We also aim to expand our capacity with another unit next door to Unit40 as a short term solution until we have the new building up and running. The non-regulated provider list is to be renewed this year with a 5 year contract giving slightly longer security than previously. Our activities continue to be an essential element of our work at Just the Job but it is the lives of our team members that remain our focus and they are at the heart of Just the Job.
Just The Job Environmental Enterprise Ltd. Charity No. 1142496 Company No. 05542689 Trustees, Report and Unaudited Accounts 30 November 2021
Just The Job Envlronmental Enterprlse Ltd. Trustees Annual Report The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 November 2021. REFERENCE AND ADMINISTRATIVE DETAILS Company No. 05542689 Charity No. 1142496 Reglstered Offlce 11 Finkle Street Richmond North Yorkshire DLIO 4QA Directors and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year.. L.A. Arnold S.C. Ganderton-jackson H.M. Grant B.W. Hunter R. Phillips M.P. Thompson (Resigned 26 May 20211 Accountants Hindsight Accountants 11 Finkle Street Richmond North Yorkshire DLIO 4QA The Trustees are responsible for keeping proper accounting record5 that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP IFRS 1021. Signed on behalf of the board B.W. Hunter Trustee 271une 2022 Page I
Just The Job Envlronmental Enterprlse Ltd. Statement of Financial Activitles for the year ended 30 November 2021 Unrestricted funds Total funds Total funds 2021 2021 2020 Notes Income and endowments from: Donation5 and legacies Charitable activities Other trading activities Investments Other 126 126 1,551 23,259 20,612 211 60,559 21,290 45 60,559 21,290 45 175,076 175.076 198,438 Total 257,096 257,096 244,071 Expenditure on: Raising funds Charitable activities Other 3,959 68,118 206,869 3,959 68,118 206,869 959 io 11,616 177,225 li Total 278,946 278,946 189,800 Net gains on investments Net lexpenditurellincome Transfers between funds 12 121,8501 121,8501 54,271 Net lexpenditurellincome before other gainslllossesl 121,8501 121,8501 54,271 Other gains and losses Net movement in funds 121,8501 121,8501 54,271 Reconclllatlon of funds: Total funds brought forward 256,296 256,296 202,025 Total funds carried forward 234,446 234,446 256,296 Page 2
Just The Job Envlronmental Enterprlse Ltd. Summary Income and Expenditure Account for the year ended 30 November 2021 2021 2020 Income 257,051 243,860 Interest and investment income 45 211 Gross income for the year 257,096 244,071 Expenditure 266,384 176,584 Depreciation and charges for impairment of fixed assets 12,562 13,216 Total expendlture for the year Net lexpenditurellincome before tax for the year 278,946 189,800 121,8501 54,271 Net (expenditure l/income for the year 121,8501 54,271 Page 3
Just The Job Envlronmental Enterprlse Ltd. Balance Sheet at 30 November 2021 Company No. 05542689 Notes 2021 2020 Fixed assets Intangible assets Tangible assets 14 1,013 58,863 59,876 1,519 63,485 65,004 15 Current assets Stocks 16 1,700 25.988 170,739 198,427 123,8571 2,750 25,527 166,253 194,530 13,2381 Debtors Cash at bank 2nd in hand 17 Creditors: Amount falling due within one year Net current assets 18 174,570 191.292 Total assets less current liabilities 234,446 256,296 Net assets excluding pension asset or liability 234,446 256,296 Total net assets 234,446 256,296 The funds of the charity Restrlcted funds Unrestricted funds General funds 19 19 234.446 256,296 234,446 256,296 Reserves 19 Total funds 234,446 256,296 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 30 November 2021 the company was entitled to exemption under settion 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 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. As permitted by section 44415AI of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account. Approved by the board on 27 lune 2022 And signed on its behalf by.. B.W. Hunter Trustee 271une 2022 Page 4
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts for the year ended 30 November 2021 l Acwuntlng pollcles Basis of preparation The financial statements have been prepared in accordance with AccoLJnting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20151 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include 3 revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted fund5 Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charitv becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. legacies Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts giftldonation to which it relates. Donated services These are only included in income Iwith an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable. measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income Thi5 15 included in the account5 when receivable. Gains/llossesl on This includes any gain or105s resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gainslllossesl on investment assets This includes any gain or loss on the sale of investments. Page S
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recogni5ed on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet Paid. These include those costs associated with meeting the Constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Grants payable Governance costs Other expenditure These are support costs not allocated to a particular activity. Taxation The charity is exempt from corporation tax on its charitable activities. Tangible fixed assets and depreciation Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.. Plant and Machinery Motor vehicles 15% Reducing balance 20% Reducing balance Fixtures, fittings and equipment 15% Reducing balance Freehold investment property Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. Stocks Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recogni5ed at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 6
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a p3St event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their Settlement amount after allowing for any trade discounts due. Research and development Expenditure on research and development is written off in the year in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencie5 Other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net incomelexpenditure. Leased as5et5 Where the charity enters into a lease which entails taking substantially all the risks and reward5 of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. A5set5 held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or. if lower. at the present value of the minimum lease payments. The corresponding liability to the lessor is inclLJded in the balance sheet date as 3 finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a strai8ht-line basis. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pay5 fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan ère held separately from the company in independently administered funds. Page 7
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts Recelpt of donated goods, facllltles and serylces All donated goods, facilities and Services received are recogni5ed within incoming resources and expenditure at an estimate of the value to the charity. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. 3 Statement of Flnanclal Actlvltles- prlor year Unrestrlcted funds Total funds 2020 2020 Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments 1,551 23,259 20,612 211 1,551 23,259 20,612 211 Other 198,438 198,438 Total 244,071 244,071 Expenditure on: Raising funds Charitable activities 959 11,616 959 11,616 177,225 Other 177,225 Total 189,800 189,800 Net Income 54,271 54,271 Net income before other gainslllosses) Other gains and10sses: Net movement in funds 54,271 54,271 54.271 54.271 Reconciliation of funds: Total funds brought forward Total funds carried forward 202,025 202,025 256.296 256.296 4 Income from donations and legacies Unrestricted Totsl Totsl 2021 2020 Fundraising and donations 126 126 1,551 1,551 126 126 Page 8
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts 5 Income from charitable activities Unrestricted Total Total 2021 2020 Quarry Road site Action Towards Inclusion 2,045 2,045 2,041 81 The Big Green Build 7,828 9,873 7,828 9,873 15,132 17,254 6 Income from other trading activities Unrestricted Total Total 2021 2020 Activities for generating funds 21,290 21,290 20,612 21,290 21,290 20,612 7 Income from investments Unrestricted Total Total 2021 2020 Deposit account interest 45 45 211 45 45 211 8 Other income Unrestrlcted Total Total 2021 2020 Sundry receipts Charitable contracted 317 317 705 income Ring-fenced grants 165,759 165,759 182,733 9,000 175,076 9,000 175,076 15,000 198,438 9 Expendlture on ralslng funds Unrestricted Total Total 2021 2020 Fundraising trGding costs Purchases 2,803 2,803 14251 1,384 Loose tools and equipment 1,156 1,156 3.959 3.959 959 Page 9
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts 10 Expenditure on charitable activities Unrestricted Total Total 2021 2020 Expenditure on choritoble ctivities Quarry Road site Work team Social fund 2,533 250 2,533 250 2,444 1,131 4,487 3,554 The Big Green Build 950 Trees Project RCEF 10,150 12,759 10,150 12,759 38,394 4,032 38,394 4,032 Carpentry Project 68,118 68,118 11,616 11 Other expenditure Unrestrlcted Total Total 2021 2020 Advertising 502 502 461 Employee costs Motor and travel costs 154,185 154,185 131,931 6.213 6.213 6.519 Premise5 Costs Amortisation, depreciation, impairment, profitlloss on disposal of fixed assets General administrative costs 14,421 14,421 13,062 12,562 12,562 13,216 15.229 15.229 10,091 Legal and profe5510nal costs 3,757 206,869 3,757 206,869 1,945 177,225 12 Net lexpenditurellincome before transfers 2021 2020 This is stated after charging.. Depreciation of owned fixed assets Amortisation of intangible fixed assets 12,056 506 13,287 506 Page 10
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts 13 Staff costs 2021 2020 Salaries and wages 152,636 152,636 130,573 130,573 No employee received emoluments in excess of £60,000. The average monthly number of full time equivalent employees during the year was as follows.. 2021 2020 Number Number 14 Intangible fixed assets Develop-me nt costs Total Cost At l December 2020 At 30 November 2021 2,025 2,025 2,025 2,025 Amortisation and impairment At l December 2020 Amortisation Charge for the year At 30 November 2021 506 506 506 506 1,012 1.012 Net book values At 30 November 2021 1,013 1,519 1.013 1,519 At 30 November 2020 Page 11
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts IS Tangible fixed assets Plant and Motor Fixtures. fittings and equipment vehicles Total machinery Cost or revaluation At l December 2020 40,794 5.373 46,167 50,768 30,323 2,061 32,384 121,885 7.434 129,319 Additions At 30 November 2021 50,768 Depreciation and Impairment At l December 2020 Depreciation charge for the year At 30 November 2021 22,790 22,421 13,189 58,400 3.507 5.670 2.879 12.056 26,297 28,091 16,068 70,456 Net book values At 30 November 2021 At 30 November 2020 16 Stocks 19,870 18,004 22,677 28,347 16,316 17,134 58,863 63,485 2021 2020 Raw materia15 and consumables 1,700 1,700 2,750 2,750 Carrying value analysed by artivities 2021 2020 Purchases 1,700 1,700 2.750 2,750 17 Debtors 2021 2020 Trade debtors 24,854 152 23,(K)7 1,548 972 Other debtors Prepayments and accrued income 982 25,988 25,527 18 Credltors: amounts falling due within one year 2021 2020 Trade creditors Other taxes and social security Other creditors Accruals 3,(X)6 3,299 17,555 131 23.857 360 2,055 822 3.238 Page 12
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts 19 Movement in funds Incoming resources {including other gains/losses At30 November Resources expended Atl 2021 December 2020 Restricted funds: Unrestricted funds: General fund5 256,296 257,096 1278,9461 234,446 Total funds 256,296 257,096 1278,9461 234,446 20 Analysis of net assets between funds Unrestricted funds Totsl Fixed assets 59,876 174,570 234,446 59,876 174,570 234,446 Net current assets 21 Reconciliation of net debt Atl December 2020 At30 November 2021 Cash tlows Cash and Cash equivalents 166,253 166,253 4,486 4,486 170,739 170,739 Net debt 166,253 4,486 170,739 22 Related party disclosures Controlling party The company is limited by guarantee and has no share capital,. thus no single party contro15 the company. Page 13
Just The Job Envlronmental Enterprlse Ltd. Detalled Statement of Financial A¢tlvities for the year ended 30 November 2021 Unrestricted funds 2021 Total funds 2021 Total funds 2020 Income and endowments from: Donations and legacies Fundraising and donations 126 126 126 126 1,551 1,551 Charitable activities Quarry Road site Action Towards Inclusion The Big Green Build 950 Trees Project RCEF 2,045 2,045 2,041 81 7,828 20,686 30,000 60,559 7,828 20,686 30,000 60,559 15,132 6,005 23,259 Other trading activities Activities for generating funds 21,290 21,290 21,290 21,290 20,612 20,612 Investments Deposit account interest 45 45 211 45 45 211 Other Sundry receipts Charitable contracted income 317 317 705 165,759 9,000 175,076 165,759 9,000 175,076 182,733 15,000 198,438 Ring-fenced grants Total income and endowments 257,096 257,096 244,071 Expenditure on: Cost5 of other trading activitie5 Purchases 2.803 1,156 3,959 2,803 1,156 3,959 14251 1,384 959 Loose tools and equipment Total of expenditure on raising funds 3,959 3,959 959 Charitable activities Quarry Road site Work team social fund 2,533 250 2,533 250 2,444 1,131 4.487 3,554 The Big Green Build 950 Trees Projert RCEF 10.150 12,759 38,394 4,032 68,118 10,150 12,759 38,394 4,032 68,118 Carpentry Project 11,616 Page 14
Just The Job Envlronmental Enterprlse Ltd. Detalled Statement of Financial A¢tlvities Total of expenditure on charitable activities 68,118 68,118 11,616 Other expenditure Advertising 502 502 502 502 461 461 Employee costs Salarieslwages Staff training Staff welfare 152,636 450 152,636 450 130,573 726 1,099 154.185 1,099 154,185 632 131,931 Motor and travel costs Vehicles General costs Vehicles- Insurance and licences Travel and sub51Stence 4,264 1,705 244 4,264 1,705 244 5,022 1,256 241 6,213 6,213 6,519 Premises costs Rent 7,975 539 7,975 539 7,362 647 Rates Light, heat and power Other premises costs 2,756 3,151 14,421 2,756 3,151 14,421 1,617 3,436 13,062 General administrative costs, including depreciation and amortisation Amort15ation 506 506 506 Depreciation of Plant and machinery Depreciation of Motor vehicles Depreciation of Fixtures, fittings and equipment Loss on disposal of tangible fixed assets 3.507 3,507 3.177 5,670 5,670 7,087 2,879 2,879 3,023 15771 Bank charge5 Equipment leasing and hire charges Equipment repairs and maintenance 193 193 177 3.135 3,13S 1.551 4,151 4,151 1,775 General insurances 3,262 3,262 2,766 29 Postage and couriers Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband 1,282 1,155 667 1,282 1,155 667 1,087 927 154 1,384 27,791 1,384 27,791 1,625 23,307 Legal and professional costs Auditllndependent examination fees 900 900 Page 15
Just The Job Envlronmental Enterprlse Ltd. Detalled Statement of Financial A¢tlvities Accountancv Payroll and bookkeeping Consultancv 842 822 1,048 967 1,048 967 1,123 3,757 3,757 1,945 Total of expenditure of other costs 206,869 206,869 177,225 Total expenditure 278,946 278,946 189,800 Net gains on investments Net lexpenditurellincome 121.8501 121.8501 54,271 Net lexpenditurellincome before other gainslllossesl Other Gains 121.8501 121.8501 54.271 Net movement in funds 121,8501 121,8501 54,271 Reconciliation of funds: Total funds brought forward 256,296 256,296 202,025 Total funds carried forward 234,446 234.446 256,296 Page 16
Just The Job Environmental Enterprise Ltd. Charity No. 1142496 Company No. 05542689 Trustees, Report and Unaudited Accounts 30 November 2021
Just The Job Envlronmental Enterprlse Ltd. Trustees Annual Report The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 November 2021. REFERENCE AND ADMINISTRATIVE DETAILS Company No. 05542689 Charity No. 1142496 Reglstered Offlce 11 Finkle Street Richmond North Yorkshire DLIO 4QA Directors and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year.. L.A. Arnold S.C. Ganderton-jackson H.M. Grant B.W. Hunter R. Phillips M.P. Thompson (Resigned 26 May 20211 Accountants Hindsight Accountants 11 Finkle Street Richmond North Yorkshire DLIO 4QA The Trustees are responsible for keeping proper accounting record5 that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP IFRS 1021. Signed on behalf of the board B.W. Hunter Trustee 271une 2022 Page I
Just The Job Envlronmental Enterprlse Ltd. Statement of Financial Activitles for the year ended 30 November 2021 Unrestricted funds Total funds Total funds 2021 2021 2020 Notes Income and endowments from: Donation5 and legacies Charitable activities Other trading activities Investments Other 126 126 1,551 23,259 20,612 211 60,559 21,290 45 60,559 21,290 45 175,076 175.076 198,438 Total 257,096 257,096 244,071 Expenditure on: Raising funds Charitable activities Other 3,959 68,118 206,869 3,959 68,118 206,869 959 io 11,616 177,225 li Total 278,946 278,946 189,800 Net gains on investments Net lexpenditurellincome Transfers between funds 12 121,8501 121,8501 54,271 Net lexpenditurellincome before other gainslllossesl 121,8501 121,8501 54,271 Other gains and losses Net movement in funds 121,8501 121,8501 54,271 Reconclllatlon of funds: Total funds brought forward 256,296 256,296 202,025 Total funds carried forward 234,446 234,446 256,296 Page 2
Just The Job Envlronmental Enterprlse Ltd. Summary Income and Expenditure Account for the year ended 30 November 2021 2021 2020 Income 257,051 243,860 Interest and investment income 45 211 Gross income for the year 257,096 244,071 Expenditure 266,384 176,584 Depreciation and charges for impairment of fixed assets 12,562 13,216 Total expendlture for the year Net lexpenditurellincome before tax for the year 278,946 189,800 121,8501 54,271 Net (expenditure l/income for the year 121,8501 54,271 Page 3
Just The Job Envlronmental Enterprlse Ltd. Balance Sheet at 30 November 2021 Company No. 05542689 Notes 2021 2020 Fixed assets Intangible assets Tangible assets 14 1,013 58,863 59,876 1,519 63,485 65,004 15 Current assets Stocks 16 1,700 25.988 170,739 198,427 123,8571 2,750 25,527 166,253 194,530 13,2381 Debtors Cash at bank 2nd in hand 17 Creditors: Amount falling due within one year Net current assets 18 174,570 191.292 Total assets less current liabilities 234,446 256,296 Net assets excluding pension asset or liability 234,446 256,296 Total net assets 234,446 256,296 The funds of the charity Restrlcted funds Unrestricted funds General funds 19 19 234.446 256,296 234,446 256,296 Reserves 19 Total funds 234,446 256,296 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 30 November 2021 the company was entitled to exemption under settion 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 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. As permitted by section 44415AI of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account. Approved by the board on 27 lune 2022 And signed on its behalf by.. B.W. Hunter Trustee 271une 2022 Page 4
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts for the year ended 30 November 2021 l Acwuntlng pollcles Basis of preparation The financial statements have been prepared in accordance with AccoLJnting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20151 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include 3 revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted fund5 Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charitv becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. legacies Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts giftldonation to which it relates. Donated services These are only included in income Iwith an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable. measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income Thi5 15 included in the account5 when receivable. Gains/llossesl on This includes any gain or105s resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gainslllossesl on investment assets This includes any gain or loss on the sale of investments. Page S
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recogni5ed on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet Paid. These include those costs associated with meeting the Constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Grants payable Governance costs Other expenditure These are support costs not allocated to a particular activity. Taxation The charity is exempt from corporation tax on its charitable activities. Tangible fixed assets and depreciation Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.. Plant and Machinery Motor vehicles 15% Reducing balance 20% Reducing balance Fixtures, fittings and equipment 15% Reducing balance Freehold investment property Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. Stocks Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recogni5ed at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 6
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a p3St event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their Settlement amount after allowing for any trade discounts due. Research and development Expenditure on research and development is written off in the year in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencie5 Other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net incomelexpenditure. Leased as5et5 Where the charity enters into a lease which entails taking substantially all the risks and reward5 of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. A5set5 held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or. if lower. at the present value of the minimum lease payments. The corresponding liability to the lessor is inclLJded in the balance sheet date as 3 finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a strai8ht-line basis. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pay5 fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan ère held separately from the company in independently administered funds. Page 7
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts Recelpt of donated goods, facllltles and serylces All donated goods, facilities and Services received are recogni5ed within incoming resources and expenditure at an estimate of the value to the charity. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. 3 Statement of Flnanclal Actlvltles- prlor year Unrestrlcted funds Total funds 2020 2020 Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments 1,551 23,259 20,612 211 1,551 23,259 20,612 211 Other 198,438 198,438 Total 244,071 244,071 Expenditure on: Raising funds Charitable activities 959 11,616 959 11,616 177,225 Other 177,225 Total 189,800 189,800 Net Income 54,271 54,271 Net income before other gainslllosses) Other gains and10sses: Net movement in funds 54,271 54,271 54.271 54.271 Reconciliation of funds: Total funds brought forward Total funds carried forward 202,025 202,025 256.296 256.296 4 Income from donations and legacies Unrestricted Totsl Totsl 2021 2020 Fundraising and donations 126 126 1,551 1,551 126 126 Page 8
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts 5 Income from charitable activities Unrestricted Total Total 2021 2020 Quarry Road site Action Towards Inclusion 2,045 2,045 2,041 81 The Big Green Build 7,828 9,873 7,828 9,873 15,132 17,254 6 Income from other trading activities Unrestricted Total Total 2021 2020 Activities for generating funds 21,290 21,290 20,612 21,290 21,290 20,612 7 Income from investments Unrestricted Total Total 2021 2020 Deposit account interest 45 45 211 45 45 211 8 Other income Unrestrlcted Total Total 2021 2020 Sundry receipts Charitable contracted 317 317 705 income Ring-fenced grants 165,759 165,759 182,733 9,000 175,076 9,000 175,076 15,000 198,438 9 Expendlture on ralslng funds Unrestricted Total Total 2021 2020 Fundraising trGding costs Purchases 2,803 2,803 14251 1,384 Loose tools and equipment 1,156 1,156 3.959 3.959 959 Page 9
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts 10 Expenditure on charitable activities Unrestricted Total Total 2021 2020 Expenditure on choritoble ctivities Quarry Road site Work team Social fund 2,533 250 2,533 250 2,444 1,131 4,487 3,554 The Big Green Build 950 Trees Project RCEF 10,150 12,759 10,150 12,759 38,394 4,032 38,394 4,032 Carpentry Project 68,118 68,118 11,616 11 Other expenditure Unrestrlcted Total Total 2021 2020 Advertising 502 502 461 Employee costs Motor and travel costs 154,185 154,185 131,931 6.213 6.213 6.519 Premise5 Costs Amortisation, depreciation, impairment, profitlloss on disposal of fixed assets General administrative costs 14,421 14,421 13,062 12,562 12,562 13,216 15.229 15.229 10,091 Legal and profe5510nal costs 3,757 206,869 3,757 206,869 1,945 177,225 12 Net lexpenditurellincome before transfers 2021 2020 This is stated after charging.. Depreciation of owned fixed assets Amortisation of intangible fixed assets 12,056 506 13,287 506 Page 10
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts 13 Staff costs 2021 2020 Salaries and wages 152,636 152,636 130,573 130,573 No employee received emoluments in excess of £60,000. The average monthly number of full time equivalent employees during the year was as follows.. 2021 2020 Number Number 14 Intangible fixed assets Develop-me nt costs Total Cost At l December 2020 At 30 November 2021 2,025 2,025 2,025 2,025 Amortisation and impairment At l December 2020 Amortisation Charge for the year At 30 November 2021 506 506 506 506 1,012 1.012 Net book values At 30 November 2021 1,013 1,519 1.013 1,519 At 30 November 2020 Page 11
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts IS Tangible fixed assets Plant and Motor Fixtures. fittings and equipment vehicles Total machinery Cost or revaluation At l December 2020 40,794 5.373 46,167 50,768 30,323 2,061 32,384 121,885 7.434 129,319 Additions At 30 November 2021 50,768 Depreciation and Impairment At l December 2020 Depreciation charge for the year At 30 November 2021 22,790 22,421 13,189 58,400 3.507 5.670 2.879 12.056 26,297 28,091 16,068 70,456 Net book values At 30 November 2021 At 30 November 2020 16 Stocks 19,870 18,004 22,677 28,347 16,316 17,134 58,863 63,485 2021 2020 Raw materia15 and consumables 1,700 1,700 2,750 2,750 Carrying value analysed by artivities 2021 2020 Purchases 1,700 1,700 2.750 2,750 17 Debtors 2021 2020 Trade debtors 24,854 152 23,(K)7 1,548 972 Other debtors Prepayments and accrued income 982 25,988 25,527 18 Credltors: amounts falling due within one year 2021 2020 Trade creditors Other taxes and social security Other creditors Accruals 3,(X)6 3,299 17,555 131 23.857 360 2,055 822 3.238 Page 12
Just The Job Envlronmental Enterprlse Ltd. Notes to the Accounts 19 Movement in funds Incoming resources {including other gains/losses At30 November Resources expended Atl 2021 December 2020 Restricted funds: Unrestricted funds: General fund5 256,296 257,096 1278,9461 234,446 Total funds 256,296 257,096 1278,9461 234,446 20 Analysis of net assets between funds Unrestricted funds Totsl Fixed assets 59,876 174,570 234,446 59,876 174,570 234,446 Net current assets 21 Reconciliation of net debt Atl December 2020 At30 November 2021 Cash tlows Cash and Cash equivalents 166,253 166,253 4,486 4,486 170,739 170,739 Net debt 166,253 4,486 170,739 22 Related party disclosures Controlling party The company is limited by guarantee and has no share capital,. thus no single party contro15 the company. Page 13
Just The Job Envlronmental Enterprlse Ltd. Detalled Statement of Financial A¢tlvities for the year ended 30 November 2021 Unrestricted funds 2021 Total funds 2021 Total funds 2020 Income and endowments from: Donations and legacies Fundraising and donations 126 126 126 126 1,551 1,551 Charitable activities Quarry Road site Action Towards Inclusion The Big Green Build 950 Trees Project RCEF 2,045 2,045 2,041 81 7,828 20,686 30,000 60,559 7,828 20,686 30,000 60,559 15,132 6,005 23,259 Other trading activities Activities for generating funds 21,290 21,290 21,290 21,290 20,612 20,612 Investments Deposit account interest 45 45 211 45 45 211 Other Sundry receipts Charitable contracted income 317 317 705 165,759 9,000 175,076 165,759 9,000 175,076 182,733 15,000 198,438 Ring-fenced grants Total income and endowments 257,096 257,096 244,071 Expenditure on: Cost5 of other trading activitie5 Purchases 2.803 1,156 3,959 2,803 1,156 3,959 14251 1,384 959 Loose tools and equipment Total of expenditure on raising funds 3,959 3,959 959 Charitable activities Quarry Road site Work team social fund 2,533 250 2,533 250 2,444 1,131 4.487 3,554 The Big Green Build 950 Trees Projert RCEF 10.150 12,759 38,394 4,032 68,118 10,150 12,759 38,394 4,032 68,118 Carpentry Project 11,616 Page 14
Just The Job Envlronmental Enterprlse Ltd. Detalled Statement of Financial A¢tlvities Total of expenditure on charitable activities 68,118 68,118 11,616 Other expenditure Advertising 502 502 502 502 461 461 Employee costs Salarieslwages Staff training Staff welfare 152,636 450 152,636 450 130,573 726 1,099 154.185 1,099 154,185 632 131,931 Motor and travel costs Vehicles General costs Vehicles- Insurance and licences Travel and sub51Stence 4,264 1,705 244 4,264 1,705 244 5,022 1,256 241 6,213 6,213 6,519 Premises costs Rent 7,975 539 7,975 539 7,362 647 Rates Light, heat and power Other premises costs 2,756 3,151 14,421 2,756 3,151 14,421 1,617 3,436 13,062 General administrative costs, including depreciation and amortisation Amort15ation 506 506 506 Depreciation of Plant and machinery Depreciation of Motor vehicles Depreciation of Fixtures, fittings and equipment Loss on disposal of tangible fixed assets 3.507 3,507 3.177 5,670 5,670 7,087 2,879 2,879 3,023 15771 Bank charge5 Equipment leasing and hire charges Equipment repairs and maintenance 193 193 177 3.135 3,13S 1.551 4,151 4,151 1,775 General insurances 3,262 3,262 2,766 29 Postage and couriers Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband 1,282 1,155 667 1,282 1,155 667 1,087 927 154 1,384 27,791 1,384 27,791 1,625 23,307 Legal and professional costs Auditllndependent examination fees 900 900 Page 15
Just The Job Envlronmental Enterprlse Ltd. Detalled Statement of Financial A¢tlvities Accountancv Payroll and bookkeeping Consultancv 842 822 1,048 967 1,048 967 1,123 3,757 3,757 1,945 Total of expenditure of other costs 206,869 206,869 177,225 Total expenditure 278,946 278,946 189,800 Net gains on investments Net lexpenditurellincome 121.8501 121.8501 54,271 Net lexpenditurellincome before other gainslllossesl Other Gains 121.8501 121.8501 54.271 Net movement in funds 121,8501 121,8501 54,271 Reconciliation of funds: Total funds brought forward 256,296 256,296 202,025 Total funds carried forward 234,446 234.446 256,296 Page 16