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2022-04-30-accounts

REGISTERED CHARITY NUMBER: 1148156

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2022

FOR

JOINING JACK

NRB 1st Floor Waterside House Waterside Drive Wigan Lancashire WN3 5AZ

JOINING JACK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 9
Report of the Independent Auditors 10 to 11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Cash Flow Statement 15
Notes to the Financial Statements 17 to 22
Detailed Statement of Financial Activities 23

JOINING JACK

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 APRIL 2022

Trustees

Mr J Whitworth Ms A Kent Mr K Radlinski

Principal address

Registered charity number

Auditors

c/o ADM Leisurewear Ltd Unit 1 Appleton Street Wigan Lancashire WN3 4BZ 1148156 NRB 1st Floor Waterside House Waterside Drive Wigan Lancashire WN3 5AZ

Page 1

JOINING JACK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

The trustees present their report with the financial statements of the charity for the year ended 30 April 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

Objectives and activities for the public benefit

The principal objective of the charity is to relieve the needs of sufferers of Duchenne Muscular Dystrophy (DMD), speed up treatments for all children and adults living with DMD by funding research into methods of treatment and a cure of the condition.

Significant activities

On 22 April 2016 Joining Jack joined forces with Duchenne UK, another parent-led charity formerly called The Duchenne Children's Trust, set up by Emily and Nick Crossley.

Joining Jack remains a separate charity and holds stand-alone fundraising events but now shares a research strategy, scientific advisory board and Director of Research with Duchenne UK.

Research

An end of year project report, dated December 2022, from Alessandra Gaeta, Director of Research for Duchenne UK & Joining Jack, (JJ End of Year Project Report-DUK Dec 2022 - attached) provides an end-of-year progress update on all the projects funded by Joining Jack in the Duchenne UK portfolio. This is an overview of new funding opportunities in the pipeline. The report covers active projects and projects that have completed in 2022. Historical projects which have closed in 2021 and before are not included. For each funded project, a status, update on progress and update on funding is included.

Our research strategy has now expanded to include six key elements to it, all of which are integral to accelerating and advancing research. Funding the research is the first crucial step. But on its own it isn't enough. We need to look at the overall landscape of research and drug development, and our strategy has been developed to reflect this.

1) Fund and accelerate research for early stage clinical trials

Our approach is 100% focused on advancing research and getting treatments into clinic and to patients as quickly as possible. Working alongside co-founder of Duchenne UK Emily Crossley, our co-founder, Alex Johnson, actively seeks out projects and potential therapies which could benefit the current generation of patients. We run an international grant call. We invest globally in basic science, translational research and clinical trials.

2) Facilitate and accelerate research

We are committed to accelerating the pace of research, ensuring that we remove potential obstacles and roadblocks that lie in the path of drug development. It is vital that the research we fund has the potential to translate into clinical trials, and so we fund the doctors, nurses and physiotherapists necessary to conduct trials in the UK. We created and expanded the DMD Hub which has the ambition that every child born with Duchenne in the UK has the opportunity to take part in research. We also support and encourage national and international collaboration to allow researchers and clinicians to collaborate and progress research. We are proud to support the Treat-NMD network and their bi-annual TACT meetings to review potential clinical trials for Duchenne muscular dystrophy.

3) Implementation of the Standards of Care (SoC) in the UK

The updated SoC were published in The Lancet of Neurology in 2018. They are ambitious and significantly advance on the 2010 version. While this is welcomed by families and clinicians, it presents challenges at a national level where the health care systems need to increase or change provision, and in many cases increase resources in order to deliver the fully updated SoC. We have launched a new project DMD Care UK to tackle this issue. The project will ensure everyone in the UK living with Duchenne has access to the best care.

4) Work alongside industry

We work with industry, advising on clinical trial designs. We have advised on the protocols of a number of different trials. We work with Project Hercules and their industry partners to help collect the data they need to aid reimbursement decisions of drugs.

5) Continued engagement with regulators and policy makers

We are engaging with policy makers and regulators on many issues, from campaigning for Early Access to Medicines to engaging with the Health Technology Appraisal system.

6) Collaborate with families and charities globally

We work with families to empower them to get the best access to care and treatments for their children. As a result of COVID-19 we could not hold our free patient information days. We decided to work with Duchenne UK to hold 14 free patient information

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webinars that have been watched by 300 people. Alex Johnson sits on the board of the World Duchenne Organization to ensure we collaborate with charities internationally.

Our Scientific Advisory Board (SAB) is a fundamental part of our project review process - and ensures our supporters' donations are being invested in the right projects to advance the DMD field. For several years now, we have been proud to work with the following experts:

Dr John Bourke, Newcastle University, UK

Prof Annemieke Aartsma-Rus, Leiden University Medical Centre, Netherlands Dr Eric Hoffman, ReveraGen Biopharma, Canada Prof Dame Kay Davies, University of Oxford, UK Steve Winder, University of Sheffield, UK Dirk Fischer, University Children's Hospital Basel, Switzerland Dr Dada Pisconti, Stonybrook University, USA

These are all researchers at the top of their field and are generous enough to share their expertise and knowledge, regardless of the huge demands on their time.

Given the expanding remit of our work and the variety of projects which we support, we are delighted to announce that four new researchers will be joining our SAB:

Frank Robertson, Whizz-Kidz, UK Dr Manuela Corti, University of Florida, USA Dr Valeria Ricotti, DiNAQOR, UK

Dr Olivier Dorchies, University of Geneva, Switzerland

Volunteers

The charity has an incredible ever-growing army of volunteers who enable the staging of the three main flagship fundraising multi-participant events.

An existing database of more than 150 names alongside local running and cycling clubs and Army Cadets, are called upon to help with pre-event preparation (goodie bag packing and race/ride packs) and on the day to hand out medals, water, refreshments marshal routes and support runners/riders at the start and finish.

Although in smaller numbers due to COVID measures, our volunteers continued to do this when events returned in the second half of 2021 and returned in full force in 2022 as events began to get back to normal with all restrictions lifted.

Achievement and performance Fundraising activities

Run Wigan Festival

2017 saw us launch two new flagship fundraising events the first of which was the Run Wigan Festival in March featuring a Half Marathon, a 5k and Family Mile run. The event celebrated its third year in 2019 and, after the disappointment of the 2018 Half Marathon cancellation due to weather conditions and runner safety, and a fall in registered runners for the Main Race, a fourth distance was introduced to the event in the shape of a 10 Miler. The race was a sell-out.

After the 4th Run Wigan Festival, due to take place on March 22, 2020, was cancelled with less than a week to go, the first of our events to be called off at the start of the first National Lockdown, the event eventually staged virtually with runners having their medals posted out or deferring their place to 2021. 1,500 runners took part virtually and the event managed to raise just over £28,000.

A date was never officially set for the 2021 event due to the ongoing restrictions and a third national Lockdown, meaning we were unable to stage the event for two years.

The Run Wigan Festival finally returned on March 20, 2022 and included 329 runners who had deferred their entries from back in 2020, while all runners who had taken part in the Virtual Run Wigan Festival of 2020 were offered a 25% discount to register as a gesture of goodwill for their support throughout the ongoing cancellations and to maintain engagement with the charity's established event network.

This did have an effect on fundraising and did mean that the event could have potentially run at a loss but the Trustees, along with co-founders, Alex and Andy Johnson, and the Race Director, Matt Johnson, were in agreement that it was important to stage the event and honour the deferrals and discount codes to maintain the charity and the event's reputation. This would be the final event to be affected financially as a knock on effect of COVID and Lockdowns

NUMBERS: 845 Half Marathon 293 10 Miler 608 5k 348 (& 150 on day) Family Mile TOTAL: 2,200

Under the continued Title Sponsorship of HW Moon Toyota Wigan, the event raised £10,000, a worthy total which should be considered a success, producing a profit despite all the costs/discounts hanging over from 2020, and the concerns as to whether the event may run at a loss.

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The date for the 2023 Run Wigan Festival has been set for Sunday, March 18.

Wigan Bike Ride

After three years of taking part as a team in organised Bike Rides, the charity made the decision to stage its first ever organised bike ride. This took place on July 22nd 2017 under the Title Sponsorship of Develop UK and featured a 50 Mile main ride on open roads through Wigan and Lancashire, and a 5 Mile family ride on closed roads along the Wigan 10k route. It was an unprecedented success and on Sunday, June 30, 2019, the charity staged the third Wigan Bike Ride and raised a record-breaking total. The 4th Bike Ride in 2020 was cancelled due to the ongoing pandemic and took place as a virtual event with 278 riders participating with support from all over the north-west and UK and from across the world including Australia, America, Chile and the UAE. Riders completed their 50 miles and were sent a Joining Jack JJ the Duchenne Destroyer medal and special edition Virtual Wigan Bike Ride T-shirt. The event raised more than £10,000.

The charity staged its first mass participation flagship fundraising since the pandemic event with the 5th Bike Ride in 2021 at a change of venue due to availability and slightly smaller numbers just before COVID guidelines were fully relaxed so social distancing was maintained outdoors. New Hardcore and Highway routes were introduced for the 50 mile ride with £17,000 raised.

The 2022 Bike Ride returned to its original home of Mesnes Park on June 19, with the 50 Mile Hardcore and Highway routes remaining (slightly tweaked for the new venue) and the welcome return of the 5 Mile Family Ride -0 the first time this had been staged since 2019.

NUMBERS: 234 Main 94 Family TOTAL: 328

Under the continued Title Sponsorship of Develop UK, the 2022 event £16,000 raised. A total of £150,000 raised from the Bike Ride to date

The date for the 2023 7th Wigan Bike Ride has been set for Sunday, June 11.

Wigan 10k

The 10th Wigan 10k took place on Sunday, September 11, at a brand new Event HQ and a new Start/Finish over art Mesnes Park. Due to the ongoing works in the town centre, the decision was taken to relocate to the park and invited vendors to provide food and drink options for runners. There was also a return to live entertainment following the race - the first time since COVID.

First staged in 2013 as Joining Jack's inaugural flagship fundraising event, the 10th Wigan 10k coincided with 10 years of Joining Jack. There was almost a last minute major hiccup as the event came under threat of cancellation due to the passing of the queen 72 hours before. With the backing of the council, the decision was taken for the event to go ahead featuring a minute's silence and the playing of the National Anthem.

Final numbers were disappointing which we believe, having spoken to our Event Partners and other Race organisers, is an ongoing consequence of COVID, and the cost of living crisis.

However, the new Start/Finish, along with food and drink vendors at Event HQ proved to be an overwhelming success.

NUMBERS: 1,394 10k 251 (& 150 on day) Family Mile TOTAL: 1,900

The event raised £17,000 - lower than previous years.

The date for the 2023 Wigan 10k has been set for Sunday, September 3.

£47,000 TOTAL FOR 2022 FLAGSHIP FUNDRAISING MASS PARTICIPATION EVENTS

Emirates Dubai Sevens

The 2020 event was cancelled due to the global pandemic. The charity did look to take part in the 2021 and paid an agreed 20% of the registrations fees but, with concerns over players being able to travel from other countries, an enquiry was made into switching to the Over 45s category which could accommodate UK-based players who are more known to the Johnson family. However, this proved impractical as the category already had the allotted number of entries.

With uncertainty still surrounding player availability in 2022, the charity had not registered an interest and paid a deposit for the 2022 event. When a place became available quite close to the date of the event taking place, the charity was unable to secure the sponsorship from Title Sponsors Emirates to cover the costs of the Team's flights. This would have meant a significant increase in costs and a deficit in fundraising and the decision was made not to take the last minute place.

Having spoken with the trustees and Emirates, Alex and Andy are confident of support from sponsors, players and ambassadors, for the charity and the JJ Legends team to return to the competition in 2023.

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JJ3Peaks, Supporter Fundraising & Community Fundraising events

The biggest ever JJY3 Peaks had been planned for Saturday, September 6, 2020. This was also cancelled due to the global pandemic. We were delighted therefore when the JJY3P returned in 2022 after a 4-year break on May 7 with 25 walkers including Alex and Jonathan Whitworth (Trustee) taking on the Yorkshire 3 peaks in brilliant weather conditions. In vibrant orange t-shirts, the team created awareness on mountain tops with JJ salutes at every summit. Together the team raised £4,000.

The date for the 2023 JJY3P has been set for Saturday, July 8.

Fundraising 2022 Summary

The charity relies heavily on our own flagship events and supporters taking part in mass participation events. Many if not all of these were cancelled in 2020 and in the first half of 2021 due to COVID-19 Coronavirus. This has had a significant effect on the charity's income both in 2020 and 2021 and has also affected overall fundraising income in 2022 with a continued knock-on effect of deferrals and discounted entries in the Run Wigan Festival 2022, our first event of the year. With the cost of living crisis continuing to have an effect on numbers taking part in all mass participation events.

The overall fundraising total for 2022 was around 25% of what the charity has previously raised from the four flagship events with the Emirates Dubai Sevens has previously raised £90,000 - £100,000 and the three home-based events having raised closed to £100,000. This show the impact of COVID, supporter engagement and the cost of living crisis which has meant a significant reduction in fundraising for between 2020 and 2022.

Other fundraising initiatives 2022

FUNDRAISING

The Joining Jack team have been working on a Team JJ merchandise campaign through the charity's Ebay shop and also a Team JJ advent calendar to build awareness. The merchandise is mainly stock which has been accumulated over the past three years so there is no additional cost and has raised £700+.

The charity has also had continued support from sponsors, event partners and supporters throughout the continued restrictions and limited fundraising opportunities, maintaining a strong connection with the Team JJ brand and continuing to raise awareness of our overall charitable objective.

10 YEARS OF JOINING JACK CAMPAIGN

2022 marked 10 years since Joining Jack was created by Alex and Andy Johnson, just a few months after their son, Jack, was diagnosed with Duchenne Muscular Dystrophy. In 2022 we worked with Bradley Clarke from Social Feed Media to create 10 Videos of 10 of the charity's biggest achievements over the past 10 years.

Jack was also invited to deliver the match ball at the final of the Disability Rugby League World Cup Final. Jack was also invited to take to the pitch for the National Anthem with England Rugby Union captain Owen Farrell to mark his 100 caps in the team's match with the All Blacks.

LETTER FROM FOUNDERS

Our battle against Duchenne muscular dystrophy is now 10 years old and we have been reflecting on that milestone throughout the year and some of our achievements over the past decade.

In 2011, when Jack was first diagnosed, we were broken by a diagnosis that had robbed our son of his future. By forming Joining Jack in 2012, we hoped to claw some of that future back.

In 2016, after many collaborations including investing in research, lobbying to parliament, and discussing parental care for our sons, we joined forces with another powerful parent-led charity, the Duchenne Children's Trust, to form Duchenne UK.

As Joining Jack and Duchenne UK, we have worked tirelessly to achieve so much more than we could have ever imagined. None of this could have been achieved without you. We are so grateful.

Since 2012 we have attempted to change the landscape for Jack and ALL boys living with Duchenne. We have created four flagship fundraising events, involving more than 30,000 runners, riders, walkers, climbers, wheelchair users, pram pushers, friends, family, schools, community groups and even a deep sea diver!

Together with our participants, supporters, volunteers, partners and sponsors, we have raised more than £2.5 million which we have invested in research, clinical posts and trials, care packages and every potential channel of hope to better treatments that we can possibly imagine.

Ten years ago, we were told gene therapy would not be ready in Jack's lifetime. We disagreed. We were seed funders of Solid Biosciences, a start-up established to pursue this new technology, and boys are being dosed with gene therapy in this country now.

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We invested in Vamorolone - a drug that promised just that. The trials have been successful - we are now working with the company to help gain regulatory approval.

We wanted more trials to come to the UK and more boys to have the chance to take part in new treatments. We conceived and funded the DMD Hub - a network of sites across the country meaning more trials are happening than ever before. Ann achievement that seems all the more remarkable given that trials in the rest of the UK are falling.

We were horrified to find there were potential treatments out there - but no-one willing to pay for them. We helped change the law to allow medicines to be approved more quickly - and formed Project HERCULES, a unique collaboration between patients, academics and drug companies to ensure more treatments get NHS funding.

We learnt that patients with DMD were dying too young because they were not getting the right care. DMD Care UK is establishing best practice across all the disciplines - and fighting to ensure all medical professionals and parents know exactly what children and adults with DMD need.

And we saw technological advances ignore the needs of our children. We are investing in a Smart Suit and a Dream Chair to make sure the innovation that has inspired the smart phone and the electric car also delivers for the disabled community.

We are 10 years old, but feel we are just beginning. Please stay with us in our fight to end Duchenne. You can read more about the impact and progress our work - thanks to your support - alongside Duchenne UK in 2022

https://joiningjack.org/media/pj1iir0d/duchenne-uk-impact-report-2022-10-years-digital.pdf

Achievement and performance

Funding and research decisions

We have listed in the table below a list of the grants we have awarded to date. We have colour-coded the grants to show how we are supporting the whole therapeutic development pipeline. Joining Jack is committed to ensuring that as much as possible of our funds goes to developing research into a treatment or a cure for Duchenne Muscular Dystrophy.

We are particularly focused on transitional research, research that takes potential therapeutics out of laboratories and into clinical trials. Working closely with our partner charity Duchenne UK, our trusted team of scientific advisors, patient advisory board and trustees, we have made major decisions on how to spend the funds raised. The grants that we have awarded have led to breakthroughs that are changing the therapeutic landscape for the Duchenne community.

DMD Care UK = Red Basic Research = Yellow Preclinical Research = Green Clinical Trial Support = Blue Clinical Trials = Orange

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Project Name
Project Total Grant
Research/Institution or Company
Status Award
DMD Care Neuropsychiatrist University of Glasgow Complete £75,000
Antifibrotic/antiadipogenic drug
Fibrogenesis
Newcastle University Complete £32,688
Hydrotherapy Clinical Trial Dr De Geode, Royal Preston Hospital Started £118,000
Immunology Grant Call Award Professor Kanneboyina Nagaraju, Binghamton, the State University of New York Started £1,000
Biomarker Trial Duke University Started £20,000
Dream Chair development Whizz Kidz Ongoing £50,000
DMD Care UK Newcastle University Ongoing £140,000
Immunology Grant University of Florida Ongoing £185,000
Splint Trial Newcastle University Started £10,000
Stem Cells University of Minnesota Started £140,000
Vitamin B3 Leiden University Started £10,000
Tackling fibrosis and muscle
regeneration
Agada Biosciences Started £25,000
**Repurposing Drugs ** Dr Olivier Dorchies, University of Geneva Started £25,000
Testosterone extension Prf Volker Straub, University of Newcastle Started £10,000
Adult NMCCC Dr Chiara Marini-Bettolo, University of Newcastle Ongoing £10,000
Open label extension study for
Tamoxifen
Dr Dirk Fischer, University Children’s Hospital Basel Pending £230,000.00
Taurine Dr Peter Arthur, Senior Lecturer, The University of Western Australia Ongoing £50,000
Fibrosis Dr Lee Borthwich, University of Newcastle Ongoing £10,000
New ways of delivering Gene
Therapy
EVOX Therapeutics Ongoing £200,000
Understanding heart disease in
DMD
Dr John Bourke, Freeman Hospital Ongoing £67,000.00
Investigating soy products as a
treatment for DMD
Prof Steve Winder, University of Sheffield Ongoing £30,500
Preclinical study of the
combination of tamoxifen, L-
citrulline and metformin
Dr Olivier Dorchies, University of Geneva Ongoing £200,000
Use of Elastase Inhibitors to Treat
DMD
Dr Addolorata Pisconti, University of Liverpool Ongoing £36,365.00
Duchenne Clinical Research Nurse Alder Hey Children’s Hospital, Liverpool Ongoing £32,106.50
F2 Neuromuscular Clinical Research
Doctor

Alder Hey Children’s Hospital, Liverpool
Complete £30,513
ST4 Neuromuscular Clinical
Research Doctor
Alder Hey Children’s Hospital, Liverpool Complete £127,121.00
Tamoxifen Clinical Trial Dr Dirk Fischer, University Children’s Hospital Basel Ongoing £194,996.99
Tamoxifen Project Manager Dr Dirk Fischer, University Children’s Hospital Basel Ongoing £97,000
TREAT-NMD DMD Co-Ordinator
Role
University of Newcastle Ongoing £78,832.66
Physiotherapist Alder Hey Children’s Hospital, Liverpool Complete £45,960.00
Duchenne Clinical Trial Nurse Royal Victoria Infirmary, Newcastle Complete £22,500
Co-Funded Lectureship for a
Clinical Research Lectureship/
Senior Lectureship in Duchenne
Muscular Dystrophy
Dr Guglieri, University of Newcastle Ongoing £35,714.30
Assessing the preclinical
therapeutic impact of cannabidiol
for DMD
Dr Keith Foster, The University of Reading Complete £6213.09
The Duchenne Forum, Supporting 8
basic researchprojects

Muscular Dystrophy Campaign
Complete £55,346.00

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----- Start of picture text -----
Gene therapy Solid GT, Boston, USA Complete $1,666,666.66
VBP-15, Phase 1 Clinical Trial Reveragen BioPharma Inc, USA Complete $400,000.00
DMD Heart Protection Study Dr Spinty, Alder Hey Complete £14,000
Phase1/2 Clinical trial of HT-100 Akashi Therapeutics, USA Complete $100,000
Developing biomarkers for
Summit Corporation, Oxford, UK Complete £100,000
Utrophin Modulators
----- End of picture text -----

Financial review

Financial position

Results for the year are shown in the Statement of Financial Activities on page 12.

Investment policy and objectives

The charity's investment policy is to retain all available funds on deposit to give sufficient liquidity to meet ongoing day-to-day needs.

Reserves policy

The Trustees have determined that a minimum unrestricted reserve of approximately £10,000 is required to ensure the ongoing operations of the charity. The charity does not require a significant restricted reserve because it does not currently have material fixed costs. The charity recognises it may be appropriate to allow the reserve to fluctuate as a result of short-term cash inflows and outflows and to ensure the funding of projects to which it is contractually committed.

Solid Bioscience

Due to a reverse stock split in October 2022, DRIL shareholding has been diluted to 34,698 which makes a significant difference. At the exchange rate ruling this gives a value of £231,029.

Valuation at the end of April 22 was:

05/02/2022 $8.2496
04/29/2022 $8.3996
04/28/2022 $8.8181
04/27/2022 $9.6505

Valuation in $ = 34698 X $8.3996 = $291449. at the exchange rate ruling gives a value of £231,029.

Future plans Our future plans

In the coming year we plan to:

Structure, governance and management

Constitution

The charity is governed by its Declaration of Trust dated 28 February 2012, as amended by Deed dated 16 July 2012.

Recruitment and appointment of new trustees

The trustees who have served during the year are set out on page 1. The trustees are appointed by the committee.

Organisational structure

The trustees meet on a regular basis to discuss the work and development of the organisation. The Scientific Advisory Board reviews applications for funding received from the pharmaceuticals sector and reports its findings back to the Board of Trustees.

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JOINING JACK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2022

Structure, governance and management Induction and training of new trustees

New trustees are given guidance provided by the committee which covers such items as roles and responsibilities, legal obligations under charity law, organisational structures and decision making processes, business planning and understanding financial information. The induction process also involves new trustees meeting key employees and other trustees. Trustees are encouraged to attend appropriate training events which will facilitate their understanding of their role and meet their individual training needs.

Statement of trustees' responsibilities

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and the surplus or deficit of the charity for that period. In preparing these statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which 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 Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 28 February 2023 and signed on its behalf by:

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF JOINING JACK

Opinion

We have audited the financial statements of Joining Jack (the 'charity') for the year ended 30 April 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF JOINING JACK

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in linewith our responsibilities, outlined above, to detect material misstatements in respect of irregularities including fraud.The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the directors and other management (as required by auditing standards), and from inspection of the charity’s regulatory and legal

correspondence and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout out team and remained alert to any indications of non-compliance throughout the audit.

The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the charity is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation, pensions legislation and taxation legislation, and we assessed the extent of compliance with these laws and regulations as part of our procedures the related financial statement items.

Owing to the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

NRB 1st Floor Waterside House Waterside Drive Wigan Lancashire WN3 5AZ

Date: 28 February 2023

Page 11

JOINING JACK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
Funding research
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
30.4.22
Unrestricted
fund
£
90,623
83,175
15
173,813
124,781
112,688
522,347
759,816
(586,003)
2,955,134
2,369,131
30.4.21
Total
funds
£
44,590
142,423
155
187,168
68,323
434,323
(277,073)
225,573
(38,405)
2,993,539
2,955,134

The notes form part of these financial statements

Page 12

JOINING JACK

BALANCE SHEET 30 APRIL 2022

Notes
FIXED ASSETS
Tangible assets
12
Social investments
13
CURRENT ASSETS
Stocks
14
Debtors
15
Cash at bank
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
TOTAL FUNDS
30.4.22
Unrestricted
fund
£
204
74,737
74,941
322
485
2,297,808
2,298,615
(4,425)
2,294,190
2,369,131
2,369,131
2,369,131
2,369,131
30.4.21
Total
funds
£
255
592,260
592,515
322
85
2,367,631
2,368,038
(5,419)
2,362,619
2,955,134
2,955,134
2,955,134
2,955,134

The financial statements were approved by the Board of Trustees and authorised for issue on 28 February 2023 and were signed on its behalf by:

The notes form part of these financial statements

Page 13

JOINING JACK

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 APRIL 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
Cash and cash equivalents at the end of the
reporting period
30.4.22
£
(69,838)
(69,838)
15
15
(69,823)
2,367,631
2,297,808
30.4.21
£
(318,706)
(41,633)
155
155
(318,551)
2,686,183
2,367,631

The notes form part of these financial statements

Page 14

JOINING JACK

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 APRIL 2022

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Interest received
Losses/(gains) on investments
Increase in debtors
Decrease in creditors
Net cash used in operations
30.4.22
£
(586,003)
51
(15)
517,523
(400)
(994)
(69,838)
30.4.21
£
(38,405)
64
(155)
(277,073)
-
(3,137)
(318,706)

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total
At 1.5.21
£
2,367,631
2,367,631
2,367,631
Cash flow
£
(69,823)
(69,823)
(69,823)
At 30.4.22
£
2,297,808
2,297,808
2,297,808

The notes form part of these financial statements

Page 15

JOINING JACK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on reducing balance

Social investments

Social investments comprise programme related investments which are measured at cost less impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
30.4.22 30.4.21
£ £
Donations 90,623 44,590

continued...

Page 17

JOINING JACK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2022

3. OTHER TRADING ACTIVITIES

Fundraising events
Merchandise sales
4.
INVESTMENT INCOME
Deposit account interest
5.
RAISING FUNDS
Raising donations and legacies
Staff costs
Rent
Fundraising costs
Travel costs
Postage, stationery and sundry
Computer costs
Depreciation
Government Grants
Support costs
6.
CHARITABLE ACTIVITIES COSTS
Funding research
7.
GRANTS PAYABLE
Funding research
The total grants paid to institutions during the year was as follows:
Duchenne UK Grant Call
30.4.22
£
82,871
304
83,175
30.4.22
£
15
30.4.22
£
54,611
2,400
10,489
1,412
840
2,535
51
(8,169)
-
64,169
30.4.22
£
112,688
30.4.22
£
112,688

continued...

Page 18

JOINING JACK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2022

8. SUPPORT COSTS

9.

SUPPORT COSTS
Governance
costs
£
Other trading activities (320)
Other resources expended 3,822
3,502
Support costs, included in the above, are as follows:
30.4.22 30.4.21
Other Other
trading resources Total Total
activities expended activities activities
£ £ £ £
Auditors' remuneration (320) 3,822 3,502 4,090
Auditors' remuneration for non audit work - - - 360
Accountancy and legal fees - - - 180
(320) 3,822 3,502 4,630
AUDITORS' REMUNERATION
30.4.22 30.4.21
£ £
Fees payable to the charity's auditors for the audit of the charity's financial
statements 3,502 4,090
Auditors' remuneration for non audit work - 360

Support costs, included in the above, are as follows:

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2022 nor for the year ended 30 April 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2022 nor for the year ended 30 April 2021.

11. STAFF COSTS

STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Costs of generating voluntary income
Research and campaigning
30.4.22
£
54,611
1,002
55,613
30.4.22
2
1
3
30.4.21
£
53,725
-
53,725
30.4.21
2
1
3

No employees received emoluments in excess of £60,000.

continued...

Page 19

JOINING JACK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2022

12. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 May 2021 and 30 April 2022 1,461
DEPRECIATION
At 1 May 2021 1,206
Charge for year 51
At 30 April 2022 1,257
NET BOOK VALUE
At 30 April 2022 204
At 30 April 2021 255

13. SOCIAL INVESTMENTS

Joining Jack is a shareholder in Duchenne Research (UK) Investment Ltd [DRIL], a company incorporated in the UK as a company limited by shares on 9 December 2014.

Alex Johnson, one of the founders of Joining Jack, is a director of DRIL.

The purpose of DRIL is to invest in SOLID Biosciences. SOLID Biosciences undertakes gene therapy-based research into Duchenne Muscular Dystrophy and drug development and treatments in connection therewith. SOLID Biosciences is listed on Nasdaq.

At 30 April 2022 the share price of SOLID Biosciences had reduced as a result of research projects led by the company being put on hold given the implications the global pandemic. As a result, the market value of the investment in DRIL as at the balance sheet date is shows a revaluation of £517,523 (2021 - £277,073) compared to the original cost of £1,073,399.

Further commentary regarding the charity's investment in DRIL is included in the financial review section of the Trustee's Report.

14. STOCKS

14. STOCKS
30.4.22 30.4.21
£ £
Stocks 322 322
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.22 30.4.21
£ £
Gift Aid debtor 85 85
Prepayments 400 -
485 85

continued...

Page 20

JOINING JACK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2022

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
17.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At 1.5.21
£
2,955,134
2,955,134
Incoming
resources
£
173,813
173,813
At 1.5.20
£
2,993,539
2,993,539
30.4.22
£
-
1,270
3,155
4,425
Net
movement
in funds
£
(586,003)
(586,003)
Resources
expended
£
(759,816)
(759,816)
Net
movement
in funds
£
(38,405)
(38,405)
30.4.21
£
1,999
-
3,420
5,419
At
30.4.22
£
2,369,131
2,369,131
Movement
in funds
£
(586,003)
(586,003)
At
30.4.21
£
2,955,134
2,955,134

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
187,168
187,168
Resources
Movement
expended
in funds
£
£
(225,573)
(38,405)
(225,573)
(38,405)

continued...

Page 21

JOINING JACK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2022

17. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 1.5.20
£
2,993,539
2,993,539
Net
movement
in funds
£
(624,408)
(624,408)
At
30.4.22
£
2,369,131
2,369,131

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
360,981
360,981
Resources
Movement
expended
in funds
£
£
(985,389)
(624,408)
(985,389)
(624,408)

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2022.

Page 22

JOINING JACK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2022

FOR THE YEAR ENDED 30 APRIL 2022
30.4.22 30.4.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 90,623 44,590
Other trading activities
Fundraising events 82,871 142,423
Merchandise sales 304 -
83,175 142,423
Investment income
Deposit account interest 15 155
Total incoming resources 173,813 187,168
EXPENDITURE
Raising donations and legacies
Wages 54,611 53,725
Rent 2,400 2,400
Fundraising costs 10,489 17,762
Travel costs 1,412 -
Postage, stationery and sundry 840 864
Computer costs 2,535 1,986
Depreciation of fixtures and fittings 51 64
Government Grants (8,169) (12,197)
64,169 64,604
Other trading activities
Cost of events 60,932 (911)
Charitable activities
Grants to institutions 112,688 434,323
Other
Pensions 1,002 -
Impairment losses for intangible fixed assets 517,523 (277,073)
518,525 (277,073)
Support costs
Governance costs
Auditors' remuneration 3,502 4,090
Auditors' remuneration for non audit work - 360
Accountancy and legal fees - 180
3,502 4,630
Total resources expended 759,816 225,573
Net expenditure (586,003) (38,405)

This page does not form part of the statutory financial statements

Page 23