Company registration number: 08194567 Charity registration number: 1149068
## JustHelping
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 September 2022
Beever and Struthers Chartered Accountants One Express 1 George Leigh Street Manchester M4 5DL
## **JustHelping**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Strategic Report|2 to 3|
|Trustees' Report (incorporating the Directors' Report)|4 to 6|
|Statement of Trustees' Responsibilities|7|
|Independent Auditors' Report|8 to 11|
|Statement of Financial Activities|12 to 13|
|Balance Sheet|14|
|Statement of Cash Flows|15|
|Notes to the Financial Statements|16 to 28|
## **JustHelping**
## **Reference and Administrative Details**
**Trustees** Mr N L Stammers Mr I C Tittle Mr MA Heath Mr JA Carroll (resigned 6 June 2022) **Principal Office** Just Helping Atlantic Business Centre Atlantic Street Altrincham WA14 5NQ The charity is incorporated in England and Wales. **Company Registration Number** 08194567 **Charity Registration Number** 1149068 **Auditor** Beever and Struthers Chartered Accountants One Express 1 George Leigh Street Manchester M4 5DL
Page 1
## **JustHelping**
## **Strategic Report for the Year Ended 30 September 2022**
The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 30 September 2022, in compliance with s414C of the Companies Act 2006.
## **Achievements and performance**
The current collection distributed £800,435 (2021: £724,856) to hospices and £42,238 (2021: £59,525) to local charities. This was a solid performance following a difficult period with the pandemic and one which we hope to build on in future collection years.
## **Financial review**
The financial performance for the year was satisfactory. Record income from the Christmas Tree collections was acheived despite some IT and operational challenges during the collection period. We continue to invest in our website and IT systems and distribute the net proceeds of the collection to hospices and other community causes.
## _**Policy on reserves**_
Reserves are held to fund ongoing working capital commitments and are topped up as and when required by the benefactor, Mr N Stammers, who has expressed his willingness to continue to support the Charity.
The charity considers it appropriate to hold sufficient reserves equal to three months operating costs (approximately £40,000). At the year end the charity held total reserves of £50,306 (2021: £81,853) of which £65,931 (2021: £86,764) are held in fixed assets leaving net current liabilities of £15,625 (2021: current liabilities of £4,911).
## _**Principal funding sources**_
The principal sources of funds for the charity are the benefactor and the funds raised through the charity Christmas tree collection. JustHelping received 10% of the donations from the collection (including Gift Aid) after direct costs have been taken from monies raised.
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
The key aim is to grow Christmas Tree collections nationally, covering more postcodes and growing the number of individual collections. A strengthened central management team is committed to this aim and we have ambitions to break through £1m donaitons in the next two to three years.
Page 2
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## **JustHelping**
## **Trustees' Report (incorporating the Directors' Report)**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 30 September 2022.
## **Objectives and activities**
## _**Objects and aims**_
Our charity’s purposes as set out in the objects contained in the company’s Memorandum of Association and they are to:
Advance for the public benefit any purpose or purposes which are exclusively charitable under the laws of England and Wales as the trustees from time to time see fit with a non-exclusive focus on:
- the promotion of volunteering
- the promotion of community participation in healthy recreation
- the relief of poverty and
- the relief of sickness and the advancement of health
In planning our activities for the year, we kept in mind the Charity Commission’s guidance on public benefit at our trustee meetings. The focus of our activities remains the Christmas tree collection and the establishment of teams of volunteers who help collect and recycle the Christmas trees. This benefits local communities through engagement and involvement and brings together individuals, local groups and businesses with a common purpose to raise money for the hospice and local charities through a fun event with sustainable benefits.
## _**Public benefit**_
The strategic aims of the charity focus on the development of community-based activities and through community participation in these activities the development of community cohesion, these being for the public benefit. Our charity Xmas tree collection event has led to the development of collection teams comprising members of the local community and community groups. Many of these volunteers have not worked with charities before or worked together on joint charitable activities. In the current year there were approximately 1,800 volunteers actively engaged in the tree collection activities; ranging from dropping leaflets through letterboxes, general organisational support for the event and of course the direct collection activities such as driving, navigating and simply collecting the trees.
This is an amazing achievement; we are immensely proud of the growth in the collections and the reach achieved across volunteers. We have witnessed the teams naturally developing the event and at the same time the event is naturally developing the teams. The retention factor with the teams year on year is impressive and whilst we do not have a statistic for this, from feedback and considering ‘natural non-availability’ the retention is extremely high. Growth of the teams seems to be considerably inspired by the event and the way the event is managed and run. We continue to work tirelessly to develop all means to ensure this is a great event to be involved in.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 4
## **JustHelping**
## **Trustees' Report (incorporating the Directors' Report)**
## _**Use of volunteers**_
Volunteers make a vital contribution to the organisation in the lead up to the collection and on the collection days. The volunteers were engaged in dropping leaflets through letterboxes, general organisational support for the event as well as the direct collection activities such as driving, navigating and collecting the trees.
We are extremely grateful for the valuable contribution of their time, energy and expertise without which the collections would not take place.
## **Structure, governance and management**
## _**Nature of governing document**_
The organisation is a charitable company limited by guarantee, incorporated on the 29 August 2012 registered as a charity on the same date.
The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.00.
The directors of the company are also the charity trustees and for the purposes of charity law and under the company’s Articles are known as members of the Management Committee.
Mr J A Carroll resigned on 6 June 2022 to focus on the development of Digica Limited. We would like to record our thanks to Jim for his contribution as a Director.
The charity partners with a logistics organisation, 121 Systems Limited, based in Nottingham to support and deliver the routing and mapping for the Christmas tree collections. 121 Systems Limited provided vital services and support to JustHelping for the Christmas tree collection. These services included support to integrate their system with the Christmas tree collection website www.charityxmastreecollection.com and for the provision of routes and maps for the collections to access and print off. We were extremely grateful for their dedicated support.
## _**Recruitment and appointment of trustees**_
The Trustees are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting. The exception to this is Mr N L Stammers who, as the founding Trustee and benefactor has no fixed tenure to his position as trustee.
All members of the Management Committee give their time voluntarily and receive no benefits from the charity. It is the intention to expand the pool of trustees as required to support the development of the charity in the widest sense. The charity selects and recruits new trustees based on the personal skills and qualities required by the charity.
## _**Induction and training of trustees**_
The trustees are already familiar with the practical work of the Christmas tree collection for the charity and are or have been involved with the organisation of a collection in their area. The trustees also access information from the various publications ‘The Essential Trustee CC3’ by the Charity Commission.
Page 5
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## **JustHelping**
## **Independent Auditor's Report to the Members of JustHelping**
## **Opinion**
We have audited the financial statements of JustHelping (the 'charity') for the year ended 30 September 2022, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, 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 United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).
- In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 30 September 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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 Auditor’s 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.
The comparative period was not subject to audit because the charitable company took advantage of the small company audit exemption in the previous accounting period.
## **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 original financial statements were 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 auditor’s report 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.
Page 8
## **JustHelping**
## **Independent Auditor's Report to the Members of JustHelping**
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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
## **Opinion on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and Trustees' Report (incorporating the Directors' Report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and Trustees' Report (incorporating the Directors' Report) have been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Trustees' Report (incorporating the Directors' Report).
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities (set out on page 7), the trustees are responsible for the preparation of the financial statements and for being satisfied that they 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.
Page 9
## **JustHelping**
## **Independent Auditor's Report to the Members of JustHelping**
## **Auditor’s responsibilities for the audit of the financial statements**
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 an auditor’s report 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 line with 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 identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and addressing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
• We obtained an understanding of laws and regulations that affect the Charity, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on its operations. Key laws and regulations that we identified included the Charities Act 2011 and tax legislation.
• We enquired of the Directors and reviewed meeting minutes for evidence of non-compliance with relevant laws and regulations.
• We enquired of the Directors about any incidences of fraud that had taken place during the accounting period.
• The risk of fraud and non-compliance with laws and regulations was discussed within the audit team and tests were planned and performed to address these risks.
• We enquired of the Directors about actual and potential litigation and claims.
• We performed analytical procedures to identify any unusual or unexpected relationships that might indicate risks of material misstatement due to fraud.
• In addressing the risk of fraud due to management override of internal controls we tested the appropriateness of journal entries and assessed whether the judgements made in making accounting estimates were indicative of a potential bias.
Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Page 10
## **JustHelping**
## **Independent Auditor's Report to the Members of JustHelping**
## **Use of our report**
This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. 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 auditor’s 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 charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.
...................................... Sue Hutchinson FCCA (Senior Statutory Auditor) For and on behalf of Beever and Struthers, Statutory Auditor
One Express 1 George Leigh Street Manchester M4 5DL
28 July 2023
Page 11
## **JustHelping**
## **Statement of Financial Activities for the Year Ended 30 September 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Investment income
5
Total income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Total expenditure
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
21
**Income and Endowments from:**
Donations and legacies
Charitable activities
Investment income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward|**Unrestricted**
**funds**
**£**
112,247
982,306
-|**Total**
**2022**
**£**
112,247
982,306
-
1,094,553
(18,981)
(1,107,119)
(1,126,100)
(31,547)
(31,547)
81,853
50,306
**Unrestricted**
**funds**
**£**
100,699
874,431
2
975,132
(8,655)
(987,737)
(996,392)
(21,260)
(21,260)
103,113|**Total**
**2022**
**£**
112,247
982,306
-||**Total**
**2021**
**£**
100,699
874,431
2|
|---|---|---|---|---|---|
||1,094,553||1,094,553||975,132|
||(18,981)
(1,107,119)||(18,981)
(1,107,119)||(8,655)
(987,737)|
||(1,126,100)||(1,126,100)||(996,392)|
||(31,547)||(31,547)||(21,260)|
||(31,547)
81,853||(31,547)
81,853||(21,260)
103,113|
||50,306||50,306||81,853|
||**Note**
3
4
5
6
7||||**Total**
**2021**
**£**
100,699
874,431
2|
||||||975,132|
||||||(8,655)
(987,737)|
||||||(996,392)|
||||||(21,260)|
||||||(21,260)
103,113|
The notes on pages 16 to 28 form an integral part of these financial statements. Page 12
## **JustHelping**
## **Statement of Financial Activities for the Year Ended 30 September 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
Total funds carried forward
21|**Unrestricted**
**funds**
**£**
81,853|**Total**
**2021**
**£**
81,853|
|---|---|---|
The notes on pages 16 to 28 form an integral part of these financial statements. Page 13
##
##
|BalanceSheetasat30|September202|2||
|---|---|---|---|
|||2022|2021|
||Note|f,|g,|
|Fixedassets||||
|Intangibleassets|l5|65,742|86,764|
|Tangibleassets|16|189||
|||65,931|86,764|
|Currentassets||||
|Debtors|17|1,456||
|Cashatbankand in hand|t8|r6,601|4,058|
|||18,057|4,058|
|Crrcditols:Amounb fallingduewithinoneyerr|19|(33,682)|(8,969)|
|Netcurrent liabilities||(1s,625)|(4,911)|
|Netassets||50,306|81,853|
|Fundsofthecharity:||||
|Unrestrictedincomefunds||||
|Umesrictedfunds||50,306|8I,853|
|Totalfunds|2t|50,306|81,853|
## **JustHelping**
## **Statement of Cash Flows for the Year Ended 30 September 2022**
|**Note**
**Cash flows from operating activities**
Net cash expenditure
**Adjustments to cash flows from non-cash items**
Depreciation
6
Amortisation
6
Investment income
5
**Working capital adjustments**
Increase in debtors
17
Increase in creditors
19
Net cash flows from operating activities
**Cash flows from investing activities**
Interest receivable and similar income
5
Purchase of intangible fixed assets
15
Purchase of tangible fixed assets
16
Net cash flows from investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 October
Cash and cash equivalents at 30 September|**2022**
**£**
(31,547)
369
61,542
-
30,364
(1,456)
24,713
53,621
-
(40,520)
(558)
(41,078)
12,543
4,058
16,601|**2021**
**£**
(21,260)
166
49,446
(2)|
|---|---|---|
|||28,350
-
7,488|
|||35,838|
|||2
(36,780)
-|
|||(36,778)|
|||(940)
4,998|
|||4,058|
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 16 to 28 form an integral part of these financial statements. Page 15
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: Atlantic Business Centre Atlantic Street Altrincham WA14 5NQ
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
JustHelping meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The accounts are presented in sterling (£).
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. This is on the basis of financial forecasts for at least 12 months from signing the accounts and continued financial support committed by Mr N L Stammers Trustee and benefactor as explained in the Trustees report.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## _**Donations and legacies**_
Income from Donations is included in Incoming Resources when they are receivable.
Page 16
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## _**Other trading activities**_
Incoming resources from the Christmas Tree Collection are in the form of donations received from the Just Helping website. Each donation, when received, is passed on by the charity to the recipient hospice which is determined by the collection location. A commission of 10% is deducted from the donation to cover the administrative costs of JustHelping in respect of facilitating the Christmas Tree Collections on behalf of the hospices. A total of £815,468 (2021: £721,316) was donated to the charity in the year ended 30 September 2022.
## **Expenditure**
Resources Expended are included in the Statement of Financial Activities inclusive of any VAT which cannot be recovered.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Intangible assets**
Intangible assets are stated in the Balance Sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.
## **Tangible fixed assets**
Tangible assets are stated in the Statement of Financial Position at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Amortisation**
Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:
Page 17
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **Asset class**
Website
## **Amortisation method and rate**
33.33% Straight Line
## **Depreciation and amortisation**
Depreciation is charged as to write off the cost of tangible fixed assets over their estimated useful life as follows:
**Asset class** Computer Equipment
**Depreciation method and rate** 25% Straight Line
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Page 18
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Gift aid reclaimed|**Unrestricted**
**funds**
**General**
**£**
89,747
22,500
112,247|**Total**
**2022**
**£**
89,747
22,500
112,247|**Total**
**2021**
**£**
93,199
7,500|
|---|---|---|---|
||||100,699|
Page 19
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **4 Income from charitable activities**
|Christmas Tree Collection Donations
Gift aid reclaimed
**5**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**General**
**£**
815,468
166,838
982,306|**Total**
**2022**
**£**
815,468
166,838
982,306
**Total**
**2022**
**£**
-|**Total**
**2021**
**£**
721,316
153,115|
|---|---|---|---|
||||874,431|
||||**Total**
**2021**
**£**
2|
## **6 Expenditure on raising funds**
## **a) Costs of generating donations and legacies**
|**Note**
Marketing and publicity|**Unrestricted**
**funds**
**General**
**£**
18,981|**Total**
**2022**
**£**
18,981|**Total**
**2021**
**£**
8,655|
|---|---|---|---|
Page 20
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **7 Expenditure on charitable activities**
|Donations Made - Hospices
Donations Made - Local Charities
Printing Postage & Stationery
Travel & Subsistence
Computer Maintenance & Software
Subscription Costs
Website support
Staff Costs
Accountancy
Insurance
Bank charges
Amortisation
Consultancy
Depreciation
Other support costs
Donations Made - Hospices
Donations Made - Local Charities
Printing Postage & Stationery
Travel & Subsistence
Computer Maintenance & Software
Subscription Costs
Website support
Staff Costs
Accountancy
Insurance
Bank charges
Amortisation
Consultancy
Depreciation
Other support costs|**Activity**
**undertaken**
**directly**
**£**
800,485
42,238
-
-
29,746
-
19,918
99,757
-
-
19,253
61,542
5,711
-
-
1,078,650
**Activity**
**undertaken**
**directly**
**£**
724,856
59,525
-
-
14,281
-
26,158
76,438
-
-
14,083
49,446
11,997
-
-|**Activity**
**support costs**
**£**
-
-
899
550
-
2,749
-
-
11,100
1,126
-
-
-
369
11,676
28,469
**Activity**
**support costs**
**£**
-
-
4,517
493
-
537
-
-
3,552
1,126
-
-
-
166
562|**2022**
**£**
800,485
42,238
899
550
29,746
2,749
19,918
99,757
11,100
1,126
19,253
61,542
5,711
369
11,676|
|---|---|---|---|
||||1,107,119|
||||**2021**
**£**
724,856
59,525
4,517
493
14,281
537
26,158
76,438
3,552
1,126
14,083
49,446
11,997
166
562|
Page 21
## **JustHelping**
**Notes to the Financial Statements for the Year Ended 30 September 2022**
|**Activity**
**undertaken**
**directly**
**£**
976,784|**Activity**
**support costs**
**£**
10,953|**2021**
**£**
987,737|
|---|---|---|
All of the above expenditure was attributable to unrestricted funds and £Nil (2021 - £Nil) to restricted funds.
Included within the expenditure analysed above, are governance costs of £11,100 (2021 - £3,552) which relate directly to charitable activities. See note 8 for further details.
## **8 Analysis of governance and support costs**
## **Governance costs**
|Audit fees
Audit of the financial statements
Other fees paid to auditors
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
**9**
**Net incoming/outgoing resources**
Net outgoing resources for the year include:
Audit fees
Depreciation and amortisation of fixed assets|**Unrestricted**
**funds**
**General**
**£**
9,600
1,500
-
-
11,100|**Total**
**2022**
**£**
9,600
1,500
-
-
11,100
**2022**
**£**
9,600
61,911|**Total**
**2021**
**£**
-
-
2,096
1,456|
|---|---|---|---|
||||3,552|
||||**2021**
**£**
-
49,612|
## **10 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses from the charity during the year.
Page 22
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **11 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2022**
**£**
93,783
3,843
2,131
99,757|**2021**
**£**
74,166
656
1,616|
|---|---|---|
|||76,438|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
|Number of employees employed|**2022**
**No**
3|**2021**
**No**
4|
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
## **12 Independent examiner's remuneration**
|Examination of the financial statements
**Other fees to examiners**
All other services|**2021**
**£**
2,096|
|---|---|
||1,456|
## **13 Auditors' remuneration**
|**13 Auditors' remuneration**||
|---|---|
|Audit of the financial statements
**Other fees to auditors**
All other non-audit services|**2022**
**£**
9,600|
||1,500|
Page 23
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **14 Taxation**
The income and gains of the charity are exempt from taxation to the extent that they are applied to its charitable objectives.
## **15 Intangible fixed assets**
|**Cost**
At 1 October 2021
Additions
At 30 September 2022
**Amortisation**
At 1 October 2021
Charge for the year
At 30 September 2022
**Net book value**
At 30 September 2022
At 30 September 2021
**16 Tangible fixed assets**
**Cost**
At 1 October 2021
Additions
At 30 September 2022
**Depreciation**
At 1 October 2021
Charge for the year
At 30 September 2022
**Net book value**
At 30 September 2022|**Website**
**£**
228,507
40,520
269,027
141,743
61,542
203,285
65,742
86,764
**Computer**
**equipment**
**£**
916
558
1,474
916
369
1,285
189|**Total**
**£**
228,507
40,520|
|---|---|---|
|||269,027|
|||141,743
61,542|
|||203,285|
|||65,742|
|||86,764|
|||**Total**
**£**
916
558|
|||1,474|
|||916
369|
|||1,285|
|||189|
Page 24
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
|At 30 September 2021
**17 Debtors**
Other debtors
**18 Cash and cash equivalents**
Cash at bank
**19 Creditors: amounts falling due within one year**
Trade creditors
Other taxation and social security
Pension scheme creditor
Accruals||**Computer**
**equipment**
**£**
-||**Total**
**£**
-
**2022**
**£**
1,456|
|---|---|---|---|---|
|||**2022**
**£**
16,601
**2022**
**£**
18,969
2,793
562
11,358
33,682|||
|||||**2021**
**£**
4,058|
|||||**2021**
**£**
1,390
5,604
463
1,512|
|||||8,969|
## **20 Obligations under leases and hire purchase contracts**
## **Operating lease commitments**
Total future minimum lease payments under non-cancellable operating leases are as follows:
|**Land and buildings**
Within one year|**2022**
**£**
1,819|
|---|---|
## **21 Funds**
Page 25
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
|**Unrestricted funds**
General
**Unrestricted funds**
General|**Balance at 1**
**October 2021**
**£**
81,853
**Balance at 1**
**October 2020**
**£**
103,113|**Incoming**
**resources**
**£**
1,094,553
**Incoming**
**resources**
**£**
975,132|**Resources**
**expended**
**£**
(1,126,100)
**Resources**
**expended**
**£**
(996,392)|**Balance at 30**
**September**
**2022**
**£**
50,306|
|---|---|---|---|---|
|||||**Balance at 30**
**September**
**2021**
**£**
81,853|
Page 26
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **22 Analysis of net assets between funds**
|Intangible fixed assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Intangible fixed assets
Current assets
Current liabilities
Total net assets
**23 Analysis of net funds**
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt|**At 1 October**
**2021**
**£**
4,058
4,058
**At 1 October**
**2020**
**£**
4,998
4,998||**Unrestricted**
**funds**
**General**
**£**
65,742
189
18,057
(33,682)
50,306
**Unrestricted**
**funds**
**General**
**£**
86,764
4,058
(8,969)
81,853
**Financing cash**
**flows**
**£**
12,543
12,543
**Financing cash**
**flows**
**£**
(940)
(940)|**Total funds at**
**30 September**
**2022**
**£**
65,742
189
18,057
(33,682)|
|---|---|---|---|---|
|||||50,306|
|||||**Total funds at**
**30 September**
**2021**
**£**
86,764
4,058
(8,969)|
|||||81,853|
|||||**At 30**
**September**
**2022**
**£**
16,601
16,601
**At 30**
**September**
**2021**
**£**
4,058
4,058|
Page 27
## **JustHelping**
## **Notes to the Financial Statements for the Year Ended 30 September 2022**
## **24 Related party transactions**
During the year the charity made the following related party transactions:
## **Transactions with related entities**
Mr J A Caroll and Mr N L Stammers are Trustees of Just Helping are also directors of Digica Solutions Ltd which provided IT services during the year ended 30 September 2022 for the sum of £52,038 (2021: £42,645). At the balance sheet date the amount due to Digica Solutions Limited was £12,800 (2021 - £Nil). The transaction entered were on normal commercial terms.
## **Mr N. Stammers**
Mr N. Stammers is a Trustee of Just Helping. During the year ended 30 September 2022, Mr N Stammers donated £88,000 (2021: £93,000).
Page 28