Roglstered number: 07617748 Charlty numb•r: 1144431 JEREMIAH'S JOURNEY IA COMPANY LIMITED BY GUARANTEE) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 ? Bishop Fleming JEREMIAH'S JOURNEY IA COMPANY LIMITED BY GUARANTEE) coKrENTS Refèroncè and Admlnlstrntivo dtttslls of tho Company, Its Trustees and Advlsers Chairfs Statement TrurAoos' R•port Trustsgs. Rèsponsibilitios Stat•ment 10 Independent Examinerfs Report 11 Statorn8nt of Financial Activities 12 Balance Sheet 13 Motes to the FiMn¢io1 Ststsments 14-28 JEREMIAH'S JOURNEY (A COAIPANY UMITED BY GUARANTEEI REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARif<, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2024 Trust8os Mr8 Hel8n Taylor, Chair Mr lan Gordon Dr Jacqueline Stedmon Mr Eric Cowsill Dr Paul Jarvis Mr Alan Pearson Mrs Tam-Jane Physick Ire8igned 14 March 20251 Mrs Joanne Hayward Company regi¥ter•d numbgr 07517748 Charity r•gw4t•r number 1144431 Rogrster•d offi¢0 Unit 10 HQ Building 237 Union Slra8t stonehouse Plymouth PLI 3HQ Account•nts Bishop Fleming LLP Charterod Accountants Satt Quay House 4 North East Quay Sutton Harbour Plymouth PL4 OBN Page 1 JEREMIAH'S JOURNEY IA COW>ANY UMITED BY GUARANTEE CHAIR'S STATEMENT FOR THE YEAR ENDED 30 JUNE 2024 The chair presents her statement for the year. This has been a very positNe year for Jeremiah's Journey in many resp8ds.' the financial position of tha Charfly is more buoyant., supporter engagwnent has increased $ignfv8nlly with key contacts established across voluntary, statutory and business groups within Plymouth and a¢ross the South Wesl," volunteer recruitment has enhanced both the clinical and fundraising team; a wide range of events, including a complete r￿13nd of the Charity. have ral8ed awareness as well as oeneraling income. Th8 CEO lappoinl8d in March 2022} has Continu￿ to exportiy 18ad day-tC￿aY operations, consolKlating ond developing the fina￿la1 and organisational strength of Jeremiah's Journey. In addiknon. her strong l&ad8rship has ensuied cohesion and collaboration across the bereavemenl and fundraising teams. A network of specialists have been used effectively lo out-source aspects of the Charity's cper8tional aclmlies.. development tsf the str8tegie business plan, bookkeeping. Hmian Resources support and the process of re-branding. The new branding launcw in March 2024 with a su¢Ge55ful event attended by supporters from the voluntary 8ector, local bUSin￿s. P￿Outh City Council and local MPS. The Chaiity continu•s lo implement the fundraising strategy that was initHled in the prewous reporting period. Grant applications are now completed in-house wilh some notable 8ucce8ses including a furthei grant from the Big Lottery Fund to devebp our outre&h and communty work. There has also been progress in securing slatulory bjnding for the first time in the Ch?rty$ history wh￿h ease$ the previous relkqnce on grants and foundations. A signthcanl 8vents programm8 throughout the reporb.ng period has contributad lo our incr8asingly robust rinancial position. the re4aunch of our annual Ball as an 80$ themed night has proved hugely popular". partner$hip witt) the Plymouth Running Festival has ￿en both profftable and helped to raise the profile of the Charity across the cty., there has been an increase in businesses adopting Jeremiah's Joumey as their Charty of the year, and support from the Plymouth Waterfront Partnership has been another welcome bc*)St wth events such as the Pirate Fun Run adding lo our income stream for the reporting period, as well as rts adoption of our founder Trustee and clinical lead, Dr Jacqui Sledmon, as Community Champion for 2024. These activitias, and the receipt of a 18gacy dortalion, have enabled the Charity lo restore mosl of the res8rves that were necessari deployed during the Covid pandemic lo maintsin essential services. It is the aim of the Board to maintain our reseryes posrtion going forward. Th& Board of Trustees contlnues to be 8Ctive in the strategic developwnt of the Charity wth the system of su groups ensuring effective partnetship work with key members of staff to expedite decision making and thg delwery of core objectives. Quarterly board meetings continued to t￿e place throughout the reporting period, a$ well as specific sub4Jroup meetings as and when required. Lady Bianca Ellot eonlinues as a Patron of Jeremiah's Journey, offering the Port Eliot E$late for fvndraising evenl$ as weN aB inviting the Charity to have significonl presence al major events such 0$ Tune$ in the Park. Her adive engagement with Jerem¢ah's Journey is very much appreciated by the Board. In atJdthon to the work of our patron, we have begn dglighled by the successful introdu¢lwJn of a leam of Ambassadors have been invited to tsko on the role due to their signrficant SUPPt)rt for the Charity, both in their generous offer of time and their Contributions lo fundraising and Ihar championing of the work we do. Three of Our new Ambassadors a￿ members of 8 family that experieneed our bereavèment support programme and have 8eMessty shared thèir story to raise awareness of the work we do and the services we provide. A key objective 81 the beginning of this réporting period was a recruilmenl drivg fgr new volunteers wh￿h ha5 Seen us welcoming a range of highly*killed. mgtivaled people that have enhanced all aspacts of our operations. Throughoth the reportiryJ period, the Charty has worked on the developm￿1 of opportunit￿$ for increased 8eNice-user involvement in the clinical and strateg￿ devebpment of Jeremiah's Journey. A Young Per80n's Focus Group aims lo work with both the Bereavemenl Semces Team and the Board of Trustees to present ideas, initiatives and feedback al meetings and formal ¢onsult*ions. The Charity ¢ontinues lo explore ways in which resilient networks ean be created to ensure ¢hildren. young people and their families receNe the support they need, for as long 88 they need, beyond their initial engagement ￿th our be￿avement support pregrammes. Page 2 JEREMIAH'S JOURNEY (A COPIIPANY LIMITED BY GUARANTEE} ¢HAIR'S STATEMENT {CONTINUEDI FOR THE YEAR ENDED 30 JUNE 2024 To conclude, the Bo8rd of Tw$tees its truty grateful for the genertYJg support that we have received frcffl indiwduals. ¢xganisations and the wider comunity throughout the current reporting period. We are also keen to ackrwledge the superb lèadership of our CEO. Tanya Wocxlland. which has ensured Ihal Jeremiah's Joumey is in a sustsinablg financial p9511ion and that there is a elear strategic plan for the fLrture development of our bereavement Sery￿e$. We onler our next reporting per*Jd with eonfthnce and ¢)Ptimi8m for the f4rture. Mrs Helen Taylor Date. Zf. c4.25 Page 3 JEREMIAH'S JOURNEY IA COMPANY UMITED BY GUARAp¥fEE) TRUSTEES. REPORT FOR THE YEAR ENDED 30 JUNE 2024 Tho Trustees presgnt thoir annual report together with the financial statements of the Jeremkqh's Joumey for the year 1 Juty 2023 to 30 JLtne 2024. The Annual Report serves the purp¢)se8 of both a Trustees, report and a direclor8' report under company law. The Tru$te8s confirm that the Annual Report and financkql slalemenls of the Ghgritable company compty wth the current statutory require￿nts, the requirements of th8 charttable companYs governing document and the provisions of the Statement of Recommended Practice {SORPI applicable lo Charities preparing their accounts in accordance wilh the Finan￿al Reporting Standard applicable in the UK and RepublK of Ireland {FRS11Y2118ffgdive 1 January 2019}. Since the Charty qualrfies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Comparsies Act 2006 {Strategi¢ Report and DireGtors' Report) Flegulalions 2013 ha5 been omitted. OWECTIVES AND ACTIVITIES a. Objects The Charty$ Stated objects ar&.. To provide frmotional. p5ychobgical and Cuttural￿ appropriate support for Children, young people and I￿1r families exp8rierKing the death or anticipated death of a relalNe or significant other. To develop and disseminate gotsy pr8Ctic8 and theoretical knowledge around childhood bereavement. In Setting objectives and planning for attivibès. the Board of Truste69 ha8 given due consideration to the general guidance contained within 'Publi¢ Benefrt.. Running a Charitrf IPB2). b. Strategles and maln acllvllles for a¢hlovlng obiKtIv9¥ Bereavèment Serwces.. In summary, we work with beneficiaries having rwnised that grt8f 1$ experienced uniquety by individuals. This means that they may receNe some or all of the 8￿ceS that we offer, listed here.. p￿￿bereaVemeTht support is offered to children, young people ond their families either by phone, in person or through a profey¥ional that works wrth individuals or the whde lamily. OUT Giief Journey Group works with Ch￿dren, young people and their parontslcar8rs. Tho frLus and contant of Ihls group is age-appropriale, wth chiklren, young p90ple and adutt5 grouped as Pgers. The group programme runs for 7 week8, 3 times a year during the sch¢x*l term and ends wllh 8 famity day out giving participants the opportunity lo enjoy spending time together and bringiry families tog8theT in a me the loam respond in a timdy and appropriate ￿dY according to the indiwdual needs of children, young people arKI their farn11￿. This is particulady hel)ful vthere familiès have been affected by a Sudden. Iraumalic trauma. EMDR group and indNidual work which is key in offering extra help when there high levels of trauma invofved. The aim of this group bs to reduce trauma and is offere(I lo adults and CYP$. our bereavernent services team also offers outreach support to local schools. This can range from the routine development of 8 school Staff s eonfidence in managing bereavement among their PLpil$ and staff lo the crisis management of sudden and traumatic deaths in the school community. In the latter cases. staff and pupils receNe direct c¢)unselling which is followed up with several planned sUbSeqL￿1 visits. Page 4 JEREMIAH'S JOURNEY {A COMPANY UMITED BY GUARANTEE) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 30 JUNE 2024 OBJECTIVES AND ACTivmES (CONTINUED? We swrflly, in response to traumatic events that affects a communty or school communty. We train organisalions around pre and post bereavement and how to talk to children and young peoplè about daalh and grief. acknowledging their own &xpo1iences and views in ￿re81ng what every child should re￿ve from trusted adult¥. ¢. Voluntse We h8ve continued to recrurt and retain skilled and experienced volunteers that help us deliver our bereavement $eM¢es. OUT CO•founder and Trustee. Emeritus Profe$5QT Jacqui Sledmon, continue$ to le*J our parent and carer group programme, as well as running our fami￿ therapy clinics. Our ch¥ir of Trustees, Helen Taylor, brings neaTly 30 years of experiencg to our grief gTOUP programme Since it bagan, and has been pivotal in expanding the role of volunteers to tak8 the lead in groups Rcentty. Wo hove 12 actwe volunteers during this reporting period completing an average of 67 voluntary h￿r8 each. Our Trusteès very much appreuale our volunteering their lime and expertiso to support both the bgrgavement services and fvndrgi$ing efforts of the Charity.. The Board of Trustfjes recognises that it I￿Uld bg hugety challenging lo deliver on our mre objectives wrthout thwn. Volunteer quotes.. 'The wort( Ih8t th8 to&m do to support bernaved children and families at such a difficult time is amazing and I am horwfed to be a part ofil. 'As a bereaved child myseK, it was important lo me lo be the peT¥Jn I needed, but never had growing up, to show the children and young people that what they are fg91ing 1$ Complete￿ nomal. I feel blessed lo help them on this joumey and to be part of Jerwniah's Joume ACHIEVEMENTS AND PERFORMANCE . Maln achlevemonts of the Charlty G•neral 0￿ratIons. Rgbrand launched in April 2024 Ngw website launthed April 2024 Completed our 3-&year strategy wrth the support of the Cranfield Trust. Insight and dèta capture through our new Lampligm system gave us the opportunty to better understsnd OUT impact and tangible outcomes for beneficiaries. Increased our serwce promsion lo enablg longer lenn 'lighter touch, services. We launched our Iherapeut weekly singing gfoup 'JeremHh's Jol which is open lo recently bereaved chiltjren and young Peop￿ as well a8 adults bereaved as children. Recnjited a new Trustee to the board with signfficanl netsyorks and relevant skill Set lo lead on the devebpmenl of our new HQ. Key Areas of Focus for Next Year Continug to diversify income streams. Rekjcate our HQ lo a more easity a¢¢esst*le and visibl8 location. Increase our capacity through our new volunteer develcpm&nl project. Launch our new Youlh Team who, w((h their lived experience, will be pivotal lo the development of our services and community programmes. Migrate to a new CRM system (Bexon) which wll mergé our sèrvices and supporter data into one software App. This will support our insKJhts and enhance our ability lo effectivety streamline 'contacts' and how we Steward supporters. Page S JEREMIAH'S JOURNEY IA COMPANY UMITED BY GUARANTEE) TRVSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 ACHIEVEMENTS AND PERFORMANCE (CONTINUED} D•ta l Evaluatlon: Hgadllnos: Referrals broakdown.. 37% Parents I carw5 43% Schools l educational settlng 13% Social ￿Te setting CAMHS I GPS 7% Cause of death breakdown.. Cancer 25% SuicKle 9% Addiction-relate(17% Sudden death 50Vè Road traffic collision Number of CYPS supported wthin the reporting pgriod is 407 wrih wijgr beneficiarie$ of 700. To evaluate the effectiveness of our gioup programme and ensLtre it meets the needs of bereaved families, we use a combination of quanlitsllve 8nd qualitalNe a38e88menl tools.. PartlcSpant Qugstlonnalrg$: All benefi¢iories wmplete a questionnaire at the start and end of our programmes. These questionnaires measure how individuals feel about their bereavemgnl and track any changes due to our inleNents"ons. The que$lion$ are based on tods dgVgk>pgd through a national project by the Childhood Bereavement Network, ensuring 8ligrnnenl wth UKvwide ewdence, and we have shortened our questionnaire5 in response lo feedback from families. Qualitallve Measures.. BenofKiari8s also ￿gage in pgrsonol goal sotting, provKling deeper insvdht into their individualjoumeys and feedback on their experience. Beneficiaries are regulaty invited to share feedback. alknying continuous rwew and improverrent by our bereavement SeNi￿S team. Outcom• headlines: Based on our current data and insights over 90% of our beneficiaries report: A reduction in adverse omotv)nal, ps￿hok)y1¢a1, and social ￿n$¥qUenceS of grief They have leamt new coping strategie$ to deal with their griaf They feel confident to t8lk Open￿ a￿ul their experiences of gr￿f and share their sknlls FINANCIAL REVIEW . Overvlew The Charity is entirety self-funded, despite ils ¢￿tribUtIOn to the emotional welkbging of childrgn. young people and their famil￿$ and rt$ potentkal for the prevention of more conylex mentsl health needs in the fLrture. Page 6 JEREMIAH'S JOURNEY IA COMPANY UMITED BY GUARANTEEI TRUSTEES. REPORT {coTr¥nNUEDI FOR THE YEAR ENDED 30 JUNE 2024 b. policy Al the end of the reporting period, the Charity had lolal reseNes of £112,380 12023.. £83,805>, wrth restricted seNes of £20.243 12023.. £22,181) and unr8slrict8d free re8eNes (excluding fixed assets and designated funds> totalling £59,630 (2023.. £56,￿3). Reserves are needed to bridge the gap between the spending and receipt of ineome to cover unplanned repairs and other expenditure. The Trustees Gon$idered that the *Jeal level of reserves as of 30 June 2024 would be £125,000 The adual level of free reseNes in the current yeaf is lower than the target reserves for the year. In ord9r to increas8 the level of f￿e reserves, the Charity plan$ to continua lo commission support to develop the Charity fundraising team and strategy so that income is generated al an appropriate kvel. Trustees conswjerthal the ideal level of reseNes for the reporting period ending 30 June 2025 would be £145,000. c. Golng con￿rn The accounts have been prepared on the going concem basis. Tho Charity h8$ mainlain8d relationships wi(h stskeholders during this timo to plan for future phygtsl events. The Charity has also been abl& lo ￿886 grants lo continue its 0￿ratiOnS. Managemerbt have remthved budgets and forecasts and aro confident that the Chaty Ylll contlnue to trade. Based upon this. the Trustees are confident the going concern ba518 Is correct. d. Fundlng and ralslng publ1¢ awarwnos$ W& have a continual programme of events running throughout the year and encourage the local corrfflunity lo raise funds and awareness on our behalf. We prtch lo local businesses in the hope that they will support us a5 their Charity of the year and submit a constant pipeline of speerf￿lty adapted grant and trust applications. The use of s(Kial media 8nd word of mouth 18 our main fowm used lo advertise t)ur work, inGrease awareness and funds. We keep Cjurwebsrt" e up to date. Strong links continue lo be built wrth local businesses to support their CSR programme$. We have secured thg P￿nOUth Half Marathon headline Charity partnarship for the next 3 year5, with over 9,OOOk runners taking part and estirnaled triple this amount in spectators this 15 a very high%*rofile evenl for us to be involved in. STRUCTURE, GOVERNANCE AND MANAGEMENT a. OryaTrisational structure and declslon-maklng poll¢les The Board of Trustees meet on a quartedy basis. The Board o$tsblishes an overal framèwork for the governance of th8 Charity. In addrtton, the Board may, from lime to time, establish working groups to perfom specffic tasks ￿thIn a limrted time. The Trustee board has allocated Su￿rOupS to maximise the impact of expertise. Finance and Resources are presented quartoty at board meetings wlh Trustees responsible for monitoring, evaluating. and rewewing policy and performance in relation to finanual management. compliance with reporting and reguL410ry requirements. The follth¥ing decisions are the responsibillty of the Board d Twstees.. To consider any prowsals for Changes to the status or constitution of the Charity and its committee slnjcture. To appoint or remove the Chair anivor IfrE Chair To approve the annual plan and bLKlgel Setting gengral policy P8g¢ 7 JEREMIAH% JOURNEY IA COMPANY UMITED BY GUARANTEE) TRUSTEES. REPORT {coiifiNUEDI FOR THE YEAR ENDED 30 JUNE 2024 STRUCTURE, GOVERNANCE AND MANAGEP•lENT {CONTINUED Approving the statutory accounts mon1￿"n9 the Status and OLrtcomes of the Charity Making major decision8 about the direction of the Charlty. capltal expeftditu￿ and staff appointrnents Areas of focus for n•xt year (Trust￿8) Support the CEO to delNer our r*w strategic plan Focus on financial suslain8bilty Recruitment of a new Trustee lo extend thè skill set of the board.. Njeal Candidates woukl include those %tho offer a strong nefvlork, exper¢ence wrthin the busines$ community and seNce US8TS. b. Kèy Man*gom¢nt Pwsonnel The 18adership of 811 Charity operation$ is by our CEO. The CEO and Trustee Bo8￿ are jointy responsible forthe $trategi¢ direction of the Charity and ensuring that suitable planniryJ and finanaal forecasting tskes place. ¢. R•lated party relatl¢>nshlp8 None of the Truste8s receive remUn8￿tiDn or other b8n8fft from their work with the Charity as Trustees. Trustees working in a daity operational role outside of the scope of an ordinary Trustee's responsibilty recewe payThenls as aulhorised, vthich are recorded in meeting minLrtes by the Chair of Board of Tw8tee81 Trustee Board members. d. Flnanci•l risk managemont Thg Trustees have assessed the major risks lo which the Charity is exposed. in particular those related to the operations and finances of the Charty, ond are Satisfi￿ that 8yslem8 and procedures are in place to mit exposure to the major risks. The principal risks faced by the Charity are as follows. Operatlonal Rlsk.. We are a smaN staff team of less than 5.4 FTE. so il is possible Ihol o Virusllrrfecl￿n could infect the entire teamloffice and resutt in us rth haviro enough staff to deliv8r our day404ay operation for a short period, especialty when thero are members of the team on holiday. However. we have a highty exper￿nCed Trustèe Board who would be able lo lend support Mlh basic operational task5 for a short peric#J of time. W) element of our seNi¢e delNery model 15 based on us being an emergency $8Mce and. in the worstw scenarb, we coukj postpone some seNces until we were able to deliver again (which is what happened when staff were diverted lo assist the community folkming the Pthoulh shooting51. Reputational Rl$k: It 1$ important to our reputalion thal the Chanty can manage demand from seryice-users as effectivety as possible and keep waiting lists to a minimum. We continually review our setmce delivery slralegy lo ensure that we can increase our capacity sthoui arby significant impact on our ￿$ts. We regularly rewew wr online 8ecurity mea8ure8 and soci81 mgdia logryon's lo keep OUT medk4 channels as secure as possibbe from hackers. Flnan¢lal Rhk: Every effort is mad8 to secure the financial fvlure of the Charity. We continue lo explore potential future grant opportunities, ma￿Mis1ng warm supporters and diversty'n9 our income stre8ms to support our contlnued sustainabilty. Our CEO and bookkeeper meet monthty lo ensure accurate and tim8 farecastlng. StMtegi¢ Rlsk: Tho $ki118 mix wrthin the Trustee board is regularty re￿•Ved. The Board has a goc•J cross- 8ectton of expertise from clinical, educxtional, 1gg8I $8rvic8s. proieci m8nagemenl, risk assessm￿1. Pago 8 JEREMIAH'S JOURNEY IA COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT ICOPrnNUEDI FOR THE YEAR ENDED 30 JUNE 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT ICONTINUEDI financpl, marketing and fundr£ising backgrounds. Compllanc8 Risk: All reporting throughout this pericd was on time. A¢￿Unti￿ continuos to be monbtorgd to ensure linEty audrting and reporting to the Charrties Commission. PolKies continue lo be revi8wed lo ensure they remain fil for Purpose. All Trustees. staff and volunteers are subject to enhanced DBS checks, with safeguarding training undertaken by all those dlrecuy invofved with children. young Peop￿ and their families. The Trustees have a rlsk management stratsgy *hkh comprlses: Annual review of the daY-t¢￿eY Tvnning of the Charity by Ihg CEO and btsard. Business strategy and plan for the next ￿ years. Continual rwews which respond lo the oThJoing sustainabillty risks to the Charity. with an opli¢)n of appraisal which indudes best-ca8e to worst- case scenarios. Plans ft>r future perlods To diversfy our Income streams and &xpk)re areas of potenlkal. Inlroduetion of a fit for purpose CRM system and the integfation of any dota ¢urrenlty hekj into the new system. Focus on 'Joumey lo 30. as we approach our 30th anniversary. Approvgd by order of the members of the Board of Trustees and signed on their behalf by. rs Hglen Taylor (Chair of Trusleesl Z*. C& 25 Page 9 JEREMIAH'S JOURNEY {A COMPANY Um￿ED BY GUARANTEE) STATEMEKf OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2024 Th8 Trust88s (who ar8 also the directors of tho Chanty for th8 purposes of ￿MPanY lawl ar8 responsible for preparing the Trustees. Report and the finanoal statements in a¢¢ordance wrth applKable I￿ and United Kingdom Accounting Standards (Unrted Kingdom Generally Accepted Accounting Practice). Company law requires the Tru6t8es lo prepare financial slalements for each financial ￿aryear. Under company law, the Trustees must not approve the financial slalemènts unless they are satisfied that they give a true and fèir view of the slate of affairs of the Ch8rty 8nd of incomin9 rosources and application of resour¢es, inclLhding ils in¢¢)me and expenditure, for that period. In preparing these finarKial slalements, the Trustees are required to.. select suitable a¢wunting polKie8 and then appty Ihem wnsi$tenlty'. obs8rv6 the methods and principles of the Charities SORP {FRS 102}'. make judgements and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards IFRS 102) have been followed. Subject to any maerial departures disclosed and explained in the financial slalements., prepare the financial slalemenls on the going concem basis unle$$ il 1$ inappropriate lo presume that the Charty will continue in busines5. The Trustees are responsible for keeping adoqu*e accounting records that are sufficient lo shthv and explain the Charty's tran￿tionS and disclose wlth reasonable accuracy at any time the financial position of the Charty and gnable them lo ensure that the financial statements Comp￿ with the Compan￿$ Act 20C6. They are ais0 responsible for safeguarding the assets of the Charity and hence for taking rgasonable steps for the preventi?n and detection of fraud and other irr8gu18rities. Approved by order of the merrt)ers of the board of Trustees arKI srgned on ils beham by.. MYS H•1 Tayloi {Chair of Trusleesl 28,09.25 Page 10 JEREMIAH'S JOURNeY IA COMPANY UMITED BY GUARANTEE) INDEPENDEKf EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JEREMIAH'S JOURNEY I'the ¢¢)mpany'l I report to the charity Trust88s on my examination of the accounts of the Charty for the year ended 30 June 2024. RESPONSIBIUTIES AND BASIS OF REPORT As the Trustees of the Charty land its directors for the purpose8 of Company law} you are responsible for Ihe preparatwJn of the accounts in attordante ￿th the requiremènts of the Companies Act 20C6 {Ihe 20C6 Acl'l. Having Satisfied myseff that the accounts of the Charty are not required to be audited under Part 16 of the 20C6 Act and are for iTrdependenl examination, I r8P¢Yt in respect of my examination of thè Charivs 8eeounts e8rrièd out under 8eclK)n 145 of the Charities Act 2011 nhe 2011 Act'l. In carrying out my examination I have followed the Directions givèn by the Charity CormiiSs￿n under section 145151{bl of the 2011 Act. INDEPENDEirr EXAMINER'S STATEMENT Since th¥ Chartys gross incorne exceeded £250.000 your examiner must be a member of a boty listed in section 145 of the 2011 ACL I confiryn that l am qualrfied lo undertake the examination because l am a member of Inst￿￿te of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my ex8mination. I confirm that no matter8 have come to my attention in connect￿￿ with the examinalton giving me cause to believe.. aGwunting records were not kept in respect of th8 Chanty as required by Section 386 of the 2006 Act,. or the acccwnls do not awd with those records.. or the accounts do not ￿mplY with the accounting requirements of section 396 of the 20C6 Act other than any requirement that the accounts gNe a 'true and fair. Mew whKh 15 not a maiter cgn$idered as part of an independent examination., or the accounts have not been prepared in accordance wrth the methods and principles of the Statement of Recommended Practice for aecounting and reporting by charit*s {applicabl8 to charili8s preparing thgir accounts in accordonce with the Financial Reporting Standard applicable in the UK and Republic of Ire￿nd IFRS 1021). I have no concerns and have come across no other matters in connection wth the examination to which attention 8￿Uld dravm in Ihis report in order Ir) enable a prcper understanding of the accounts lo be reached. Signed.. A16son Ollver BISHOP FLEMING LLP Chartered Accountants Salt Quay House 4 North Ea$1 Quay Sutton Harbour Ptymouth PL4 OBN Dated.. 29 April 2025 Page 11 JEREMIAH'S JOURNEY {A COMPANY LII4TED BY GUARAKfEEI STATEMEp¥f OF FINANCIAL ACTIVITIES IINCORPORAllNG INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 30 JUNE 2024 Unrestrlcted fuDd$ 2024 Rostrlct fund8 2024 Ti>tal funds 2024 Total fvnds 2023 Note INCOME FROM: Donations and lega￿e$ Other tr￿ling actmt Investments 159.477 105,096 264,573 43,998 234,441 9.301 other irtome 1,652 1,652 TOTAL INCOME 205.127 105,096 310,223 243,743 EXPENDITURE ON: Raising funds charitab￿ actNftie8 15.743 9.560 15.743 265,906 2,127 2SO,558 256,345 TOTAL EXPENDITURE 25,303 256.345 281.648 252,685 NET INCOMEIIEXPENDITURE) Transfers betrmen fvnds 179,824 {149,311} 11S1.2491 149.311 28,575 (8,942) 16 NET MOVEMENT IN FUNDS 30,513 {1.938) 28.575 (8,942) RECONCIUATION OF FUNDS: T¢)tal fvnd5 brought forward Net movenEnt in fvnds 61,024 30,513 22.181 {1,938) 83.805 28.675 92,747 18,942) TOTAL FUNDS CARRIED FORWARD 16 92.137 20,243 112.380 83,805 The Slatement of Financial Adivitigs in¢ludgs all gains and lovtses r•¢ognis8d in the y8ar. The r￿leS on pages 14 10 28 form part of these financial statement8. P*38 12 JEREMIAH'S JOURNEY IA COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER:07517748 BALANCE SHEET AS AT 30 JUNE 2024 2024 2023 Note FIXED ASSETS Tangible assets CURRENT ASSETS 13 5,507 4.721 14 1.100 116,972 1,649 85,184 Cash al bank and in hand CURREpif UABIUTIES 117,072 86.833 Credlors: amounts falling due within one year 15 110.1991 (7,7491 NET CURRENT AssErs TOTAL ASSETS LESS CURRENT UABIUTIES 106,873 79,084 112,380 83,805 TOTAL NEf ASSETS 112.380 83,805 CHARITY FUNDS Restricted funds Un￿strICted fvnds 16 20.243 92.137 22.181 61.624 16 TOTAL FUNDS 112,380 83,805 The Chanty was entit￿d to exemption fr￿n audit under section 477 of the COmpan￿S Ad 2006. Thè members have not required the company to obtsin an audit for the year in question in accordan￿ with sadion 476 of Companies Ad 2006. The Tru81888 ackrthykdge their responsibilities for Complying with the requirements of the Act with r68pect to accounting records and preparation of financial statemgnls. The financial statements have been prepared in accordance with the provisions appluble lo entit*s subject to the small companies regime. The financial statements were approvgd and aulhorijed for issue by the Tiuslees and signed their behalf by.. Mrs Helen Taylor {Chair of Tr Stee81 Dale.. The notes on pages 14 to 28 fomi part of these financial statements. Page 13 JEREMIAH'S JOURNE IA COMPANY UMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 GENERAL INFORMATION The Charty is a company limited by guarantee Icompany number.. 07517748) registered in England and Wales. The Charty is also a ￿gistered charity (charity number: 11444311 in England and Wales. The registered addross for the Charty is Unit 10, Hq 8uikling 237, Union Street, Stonehou5e, Pl￿nOuth. Devon, England, PL13HQ. AccouTr¥nNG POLICIES 2.1 BASIS OF PREPARATION OF HNANCIAL STATEMENTS The financial statements have been prepared in accordanee with the Charities SORP {FRS 1021 Accounting and Rgporting by Charities.. Ststemenl of RecomrrÈnded Praetice applicable to charflies preparing their accounts in accordance with the Financial Reporting Standard applicable in UK and Republic of Ireland IFRS 102} (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republ￿ of Ireland {FRS 1021 ond thg Companie5 Act 2006. Jer8miah's Journ8y m88ts the definition of a pubiK benefft entity under FRS 102. Assets and liabilities are inrtialty recognised al hi$ton"eal eost or Iransactton value un￿5 othemise staled in the relevant accounting policy. 2.2 GOING CONCERN The accounts have been prepared on the going concem basis. Income from fvndfai$ing e￿nIS and activities is stable. Online fundraising has continued to increase in comparison with previous years. The Charity has increased il'8 face to face relationships with stskehdders during this lime and continues to plan for future events. Post year end, grants totalling £87k have been recewed. with grants awarded and not yet rKgivod of £75k due eady 2025. Further grant appIl￿tionS of £20k have boen made, should these b8 awarded they will be f8COiv8d by Jun8 2025. Short-temi strategic planning ha8 conlinued. and ma￿gement are reviewing minimal cost neutral reStr￿turIng options to ensure that the Charity is a>la to deliver the service effeclively. Management have revEwed budgéts and forecasts and are confident that the Charty will continue lo trade. Based uwn this. the Trustees are wnfident the going concem basis is correct. 11 ￿ COn￿1v3b1e that a $ignffi¢ant dc)wn$id8 SC8nario coukl occur, and if this were the case this would ind￿ate the existence of a material uncertainty that woukl cast significant doubt over the Charitys ability to continue 8$ 8 going ￿ncern. 13 INCOME Al income is recognised orKe the Chafity has entitleM￿t to the in¢ome, il 1$ probable that the income w511 be received 8nd the amount of Income receNable can be measured reliably. The rgcognitiorb of income from *acies is dependent on establlshing entitl￿ent. the probabilty of receipt and the ability lo estimate with $uffi¢ient accuracy the amount receivab￿. Ev*Jence of enbllemenl to a laga￿ gxi$l$ when th8 Charity has suff￿lent evidence that 8 gfft has been lo them Ilhrough knowlodge of the e￿Sten￿ of a valid wll and the death of the benefaetor} ènd the executor is satisfied that the propety in question will not be required lo satisfy claims in the estsle. Receipt of a legacy must be recognised when rt is probable that it will be received and the fair value of the amount receNable. which will generally be the expect•J cash amount lo be distributed to the Charrty. can be reliably measured. Gfanls are in¢Suded In the Statement of Fin8nci81 Activities on a receNable basis. The balance of income received for spttifie purposes not expended dursng the period is shown in the relevant funds on the Baknce Sheet. Where income is received in advance of entitlement of receipt, its recognitson is deferred and i￿l￿ded in credrtors as deferred income. Where enti(￿ment ¢Jccurs before inwme is received, the incom8 is accruad. Pagg 14 JEREMIAH'S JOURNEY IA COMPANY UMITED BY GVARANTEEI NOTES TO THE FINANCIAL STATEMETrrrs FOR THE YEAR ENDED 30 JUNE 2024 ACCOUNTING POLICIES Icontlnued 2.3 INCOME IcoTr¥nNUEDI Grfts in kind d(Thted for distribLrtiC￿ are included al vdualion and r8cognised as income when they are distrlbuted to the projects. Gifts donated fof resalg are induded as income when they are sokl. Whare the donatod good is a fLxed 8s$et, it is measured al fair value, unless il is impractical to measure this rÈli*ly, in which case the cost of the Item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the gppropriate fixed aggel clas8 and depreciated over the useful economic lrfe in accordance wth the Chartys accounting policies. On r8ceipl. donated profession81 and facilit￿ are recognised on the basis of the value of the grrt to the Charity which is the amount it would have been willing to pay to obtain services or fa￿lIt￿S of equtvalent economic benefft on the cpen markal", a eorre8ponding amount is then recc4Jnised in exp8ndibJre in the period of receipt. Income tax recoverable in re￿lIOn to investment incom• is re¢ognised at the time the investment income is receivable. IA EXPENDITURE Expenditure is recc#Jnised once there is a legal or constructive obligation to tTansfgr Oconom￿ benèfit to a third paty, il is probable that 8 transfer of economic b8nefrts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is class¢fied by aclwrty. The ￿$ts of each activty are made up of the total of direct costs and shared costs. including support costs involved in undertaking each admty. Direct Costs attiibutable to a single activity are allocated direct to that acb'vty. Shared cost$ which wntribute to more than one actimty and Support costs which are not attributable to a single 8CtNity are apportioned bekn¥een those actNrtie$ on a basis consistent vjlth the use of resources. Central staff costs are allocated on the basis of lime spent, and depwiatDn charge8 alocated on the portion of the asset's use. ExpeThlitur8 on raising funds indudes all experHliture incurred by the Charity to raise ftjnds for its charitable purposes and includes eosts of all fundraising actmiies event8 and non NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 16. STATEMENT OF FUNDS STATEMENT OF FUNDS. CURRENT YEAR Balance at 30 June 2024 Balance at 1 Juty 2023 Transfers inlout Incomo Exponditur• UNRESTRICTED FUNDS DESIGNATED FUNDS Fixed Asset Funds Ptymouth Clty Council 4.721 {1.266) {13,000) 2.062 5.507 27,000 40,000 4,721 114,266} 2.052 32,507 GENERAL FUNDS General Funds 56,903 166,127 111,0371 1161,3631 59,630 TOTAL UNRESTRICTED FUNDS 61.624 205,127 (25J03) (149.3111 92.137 RESTRICTED FUNDS National Lottery Communty Fund 14.917 1.638 263 3.759 1.614 83.696 1247.1341 149.311 D8von Communty Grarrt Elmgrant Trust Fund True Colours Trusl Alex Ferry Foundatlon The Clemas TNst L￿Ve11 1.838 263 {3.759) {3.2021 (2,250) 6.350 4.762 31x1 12,500 12.500 22,181 105,096 1256,3451 149,311 20,243 TOTAL OF FUNDS 83.805 310.223 1281.6481 112,380 Paga 25 JEREMIAH'S JOURNEY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 16. STATEMENT OF FUNDS {CONTINUED} Dosignatgd Funds Fixed Asset Funds - this represents funds that have been designateil by the trustees for the purpose of purcha81ng computer ￿UIpMent Ro$trlGtgd Fund$ Natwal Lottery Communty Fund - this represents funding that has b8en granl8d on the basis of ongoi support wth operational costs including saL8ries. Devon Communty Grant - this represents funding for th8 provision of a Famity Ro(4n to offer a omfortable spaca for support. Ekngranl Trust Fund - this represents fvnding granted towards the provision of craft suppli8s for gr￿P activities. Tr￿ Colours Trust- this represents funding granted on the basis of prowding Memory Day8. Alex Fgrry Foundatb)n- this represents funding granted towards the provisK)n of group re$¢xrces. The Clomas Tru81- this represents funding granted for resources for a grtef group piegramme. Livewelk Ihls represents funding to o)ver wsts of the Teferals roceNed from CAMHS {a livewell sgrvicel. Ptymouth Cty Councik this represents fvnding granted for fundraising and marketing costs. Page 26 JEREMIAH'S JOURNEY (A COMPANY UMITED BY GUAFiAKfEE NOTES TO THE FINANCIAL STATEMEpirs FOR THE YEAR ENDED 30 JUNE 2024 16. STATEMEiif OF FUNDS ICONTINUED} STATEMENT OF FUNDS - PRIOR YEAR Balance al 30 June 2023 Ba19nce at 1 July 2022 Transfers inlout Income Expendrture UNRESTRICTED FUNDS DESIGNATED FUNDS Fixed Assel FurKIs 4,858 {1,5751 1,440 4,721 GENERAL FUNDS General Fund$ 86,253 118,113 {146,0231 {1,440) 56.903 TOTAL UNRESTRICTED FUNDS 91,109 118,113 (147.5981 61,624 RESTRICTED FUNDS National Lottery Communty Fund Devon Community Grant Elmgrant Trust Fund Truo Colours Tru$t Alex Fery Foundation 115.351 {100.4341 14,917 1.638 253 3,759 1,614 1.638 $20 3,759 12671 (4,386) 1,638 125,630 1105.0871 22,181 TOTAL OF FUNDS 92.747 243,743 1252.6851 83.805 Page 27 JEREMIAH'S JOURNEY (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRETrif PERIOD Unre¥trfctod Restrlcted funds funds 2024 2024 T¢)tal funds 2024 TangibFe fixed asseis Current asset$ Creditors due within one year 5,507 96,829 110,199> 5.507 117,072 (10,199) 20,243 TOTAL 92,137 20,243 112.380 ANALYSIS OF NET ASSETS 8EfwEEN FUNDS- PRIOR PERIOD Unreslrieted funds 2023 Restrided funds 2023 Total funds 2023 Tangible fixed assets Current assets c￿ditorS due within one year 4,721 64.652 17.749) 4,721 86,833 17,7491 22,181 TOTAL 81,624 22,181 83,805 18. PENSION COMMITMEKrs The Charity operates a defingj contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an indepgndenlty adMiniste￿d fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £4,062 12023,. £3,417>. Contributions lotalling £828 12023.. £6831 were payable to the fund al the Balance Shegt dale and are Icludad in credllors. 19. RELATED PARTY TRANSACTIONS During the year. donations lotalling of £2,121 12023.. £350) were receNed from 5 Trustees of the Charty and one company where a Trustse is the sole director. One donation was used as a contribution to a new healing Ihiough singing sthice, four were ticke15 bought for a charity ball and another is a monthly contribution of £100. At the year end. £Nil {2023.. £Nill way due to the Charty. CONTROLLING PARTY The Charrty has bean under the control of the Trustoes throughout the current an¢J prior years. Page 28