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 2024
JustHelping
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report (incorporating the Directors' Report) | 2 to 6 |
| Statement of Trustees' Responsibilities | 7 |
| Independent Auditors' Report | 8 to 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Statement of Cash Flows | 13 |
| Notes to the Financial Statements | 14 to 25 |
JustHelping
Reference and Administrative Details
Trustees Mr N L Stammers Mr I C Tittle Mr MA Heath Charity Registration Number 1149068 Company Registration Number 08194567 The charity is incorporated in England and Wales. Registered Office Two Four Nine North Lynnfield House Church Street Altrincham WA14 4DZ Auditor Beever and Struthers Chartered Accountants One Express 1 George Leigh Street Manchester M4 5DL
Page 1
JustHelping
Trustees' Report (incorporating the Directors' Report)
Strategic Report
The trustees, who are directors for the purposes of company law, present their trustees report for the year ended 30 September 2024, in compliance with s414C of the Companies Act 2006.
Achievements and performance
The current collection distributed £931,943 (2023: £741,917) to lead charity partners and £59,845 (2023: £41,729) to local community partners/charities nominated by our volunteers. We were delighted to return to growth and the prior years investment in our staff team has reaped significant benefits. Our thanks go to them for unstinting efforts to deliver for our lead charity partners.
We are proud that for every £1 raised via donations, gift aid and sponsorship, that we distributed over 80p to our lead charity partners and over 5p to local community groups/charities, demonstrating our commitment to our partner groups.
We have continued to invest in the Umbraco platform and for the 2024 collection partnered with a new logistics provider to support us in preparing routes for the Christmas Tree collections. This was extremely successful and we received strong feedback on the improved quality of routes delivered to our lead charity partners.
Since 2012 when JustHelping was established, our collections have raised more than £5.7million for hospices, community groups and local charities spanning England, Scotland and Wales.
Financial review
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 £50,000). At the year end the charity held total reserves of £93,733 (2023: £69,258) of which £139,927 (2023: £98,823) are held in fixed assets leaving net current liabilities of £46,194 (2023: current liabilities of £29,565) in free reserves.
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 a percentage (usually 10-15%) 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 Charity’s aim is to extend its reach over the next five years such that we have national coverage. We increase the postcodes we cover each year and seek to recruit new partners in areas in which we currently have no representation. Our aim is also to ultimately become financially independent from the funding of our benefactor, Nick Stammers. The timing of that will depend on our rates of growth and the level of ongoing and incremental investment in the Charity’s website which drives our business model.
Page 2
JustHelping
Trustees' Report (incorporating the Directors' Report)
Principal risks and uncertainties
Risk Management
The Management Committee (the Trustees plus the Operations Manager) has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity face. Internal control risks are minimised by the implementation of procedures for authorisation of all the transactions and events/projects.
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
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the promotion of community participation in healthy recreation
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the relief of poverty and
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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 Christmas 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 over 4,100 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.
For the 2024 collection, we recycled more than 65,500 trees across the UK which saved over 1 million kg of carbon dioxide emissions being released from landfill. We coordinated 64 collections with our lead charity partners and 86 smaller charities and organisations who provided crucial support, resources and volunteers received donations after nomination by our volunteers.
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.
Page 3
JustHelping
Trustees' Report (incorporating the Directors' Report)
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.
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.
Fundraising
The charity undertakes limited fundraising activities. We receive donations through our website from members of the public to collect their Christmas tree in early January each year. Fundraising activities include leaflet drops and social media marketing. We have received no complaints in the year regarding our fundraising activities. We work with a number of hospices and other charities to help us raise the most funds possible for hospices and community good causes. We direct and monitor the activities undertaken through regular seminars, meetings and reports, ensuring high standards are maintained throughout the collection event.
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.
Key management personnel
The trustees consider key management personnel to comprise of the trustees and:
Alexandra Bryer - Operations Manager; Marion Keenan - Development Manager; and Georgia O'Neill - Development Manager.
Tom Laverty resigned from the charity after the 2024 collection. We are grateful for Tom's efforts to grow the collections in the North of England.
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. There is no time limit on tenure given the relatively small size of the charity and the close involvement of the trustees in the collections. The exception to this is Mr N L Stammers who, as the founding Trustee and benefactor is not subject to re-election.
All trustees 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.
Page 4
JustHelping
Trustees' Report (incorporating the Directors' Report)
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.
Arrangements for setting key management personnel remuneration
The Charity has six employees - pay scales are reviewed annually and adjusted by reference to inflation measures or job description changes. Separately employee performance is assessed annually through an appraisals process conducted by the Operations Manager & reviewed by the Trustees. The Charity’s Operations Manager receives an element of performance-related pay measured against objectives aligned to growth in the Christmas Tree collection.
The Charity has a stable & longstanding group of Trustees. We are always alert to the opportunity to broaden the skill base of the Trustees through recruitment, for example, in areas such as marketing. Induction for new Trustees would be provided through meetings with Trustees & key members of the team.
Organisational structure
The Charity’s Operations Manager, Alexandra ( Alex ) Bryer, is responsible for the day-to-day management of the charity’s business. She reports directly to Nick Stammers and works closely with the other Trustees as required. Alex is supported by a team of five employees, working on either full time or part time contracts.
Relationships with related parties
Digica Solutions Limited
Mr N L Stammers, Trustee of Just Helping, is a director of Digica Solutions Limited. During the year the company has provided IT services to the Charity totalling £146,803 (2023: £166,348). At the balance sheet date the amount due to Digica Solutions Limited was £78,490 (2023: £29,313).
Mr N L Stammers
Mr N L Stammers, a Trustee of Just Helping, donated £175,000 (2023: £205,000) to support the ongoing costs of the charity. As part of his ongoing support, he has donated £20,000 post year end to date.
Major risks and management of those risks
Risk Management
The Management Committee (the Trustees plus the Operations Manager) has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity face. Internal control risks are minimised by the implementation of procedures for authorisation of all the transactions and events/projects.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
Page 5
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 2024, 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 2024 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 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 the provisions available for small entities, in the circumstances set out in note to the financial statements, 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 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.
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.
Page 8
JustHelping
Independent Auditor's Report to the Members of JustHelping
Opinion on other matter 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 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 Trustees' Report (incorporating the Directors' Report) has 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 charity and its environment obtained in the course of the audit, we have not identified material misstatements in 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
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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
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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.
Auditor 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.
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:
Page 9
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
Date: 27 June 2025
Page 10
JustHelping
Statement of Financial Activities for the Year Ended 30 September 2024 (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 Total income Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18 Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Total income Expenditure on: Raising funds 5 Charitable activities 6 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18 |
Unrestricted funds £ 231,350 1,189,916 1,421,266 (20,932) (1,375,859) (1,396,791) 24,475 24,475 69,258 93,733 Unrestricted funds £ 267,563 932,128 1,199,691 (14,845) (1,165,894) (1,180,739) 18,952 18,952 50,306 69,258 |
Total 2024 £ 231,350 1,189,916 1,421,266 (20,932) (1,375,859) (1,396,791) 24,475 24,475 69,258 93,733 Total 2023 £ 267,563 932,128 |
|---|---|---|
| 1,199,691 | ||
| (14,845) (1,165,894) |
||
| (1,180,739) | ||
| 18,952 | ||
| 18,952 50,306 |
||
| 69,258 |
The notes on pages 14 to 25 form an integral part of these financial statements. Page 11
| BalanceSheetasat30 | September20 | 24 | |
|---|---|---|---|
| 2024 | 2023 | ||
| Note | f | f, | |
| Fixedassets | |||
| Intangibleassets | t3 | 139,927 | 98,823 |
| Currentassets | |||
| Debtors | t4 | 44,744 | 24,865 |
| Cashatbankandinhand | 15 | 10,887 | 5,942 |
| 55,637 | 26,8A7 | ||
| Creditors:Amountsfallingduewithinoneyear | 16 | (101,825) | (56,372) |
| Netcurrent liabilities | (46,194) | Q9,565) | |
| Netassets | 93,733 | 69,258 | |
| F'undsof thecharity: | |||
| Unrestrictedineomefunds | |||
| Urrestrict€dfimds | 93,733 | 69,258 | |
| Totalfunds | l8 | 93,733 | 69,258 |
JustHelping
Statement of Cash Flows for the Year Ended 30 September 2024
| Note Cash flows from operating activities Net cash income Adjustments to cash flows from non-cash items Depreciation 13 Amortisation 13 Working capital adjustments Increase in debtors 14 Increase in creditors 16 Net cash flows from operating activities Cash flows from investing activities Purchase of intangible fixed assets 13 Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at 1 October Cash and cash equivalents at 30 September |
2024 £ 24,476 - 91,461 115,937 (23,879) 45,452 137,510 (132,565) 4,945 5,942 10,887 |
2023 £ 18,951 189 55,191 |
|---|---|---|
| 74,331 (19,409) 22,691 |
||
| 77,613 (88,272) |
||
| (10,659) 16,601 |
||
| 5,942 |
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 14 to 25 form an integral part of these financial statements. Page 13
JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
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: Two Four Nine North Lynnfield House Church Street Altrincham WA14 4DZ
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.
Page 14
JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
Key Judgement - Website Development
The charity has capitalised website development costs as intangible assets in accordance with FRS 102 and the Charities SORP, applying key judgement in determining whether costs meet the recognition criteria under Section 18 of FRS 102. Capitalised costs include those directly attributable to application and infrastructure development, graphical design, and content creation, while costs related to research, and promotional activities have been expensed as incurred. Capitalisation is based on the technical feasibility of development, the charity’s ability and intention to use the website, expectation of probable future economic benefits, availability of adequate resources, and reliable measurement of costs. These capitalised costs are amortised on a straight-line basis over their estimated useful life.
Key estimate - Amortisation of Intangible Assets
Intangible assets are amortised on a straight-line basis over their estimated useful lives. The estimated useful life is reviewed annually and adjusted if necessary. Amortisation is charged to the Statement of Financial Activities. Where an asset's carrying amount is greater than its estimated recoverable amount, it is written down to its recoverable amount.
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.
Charitable 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 10-15% 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.
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' meetings and reimbursed expenses.
Page 15
JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
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:
Asset class Amortisation method and rate Website 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 Depreciation method and rate Computer Equipment 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.
Page 16
JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
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' 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.
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.
Page 17
JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
3 Income from donations and legacies
| Donations and legacies; Donations from individuals Gift aid reclaimed 4 Income from charitable activities Christmas Tree Collection Donations Gift aid reclaimed |
Unrestricted funds General £ 175,100 56,250 231,350 Unrestricted funds General £ 986,939 202,977 1,189,916 |
Total 2024 £ 175,100 56,250 231,350 Total 2024 £ 986,939 202,977 1,189,916 |
Total 2023 £ 209,078 58,485 |
|---|---|---|---|
| 267,563 | |||
| Total 2023 £ 772,369 159,759 |
|||
| 932,128 |
5 Expenditure on raising funds
a) Costs of generating donations and legacies
| Marketing and publicity | Unrestricted funds General £ 20,932 |
Total 2024 £ 20,932 |
Total 2023 £ 14,845 |
|---|---|---|---|
Page 18
JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
6 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 of website Consultancy 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 of website Consultancy Depreciation Other support costs |
Activity undertaken directly £ 931,943 59,845 - - 15,710 - 38,079 173,761 - - 26,615 91,461 1,538 - 1,338,952 Activity undertaken directly £ 741,917 41,729 - - 43,478 - 82,983 149,440 - - 19,293 55,191 2,385 - - 1,136,416 |
Activity support costs £ - - 356 4,633 - 851 - - 12,102 1,324 - - - 18,199 37,465 Activity support costs £ - - 307 1,389 - 3,582 - - 11,562 1,165 - - - 189 11,284 29,478 |
2024 £ 931,943 59,845 356 4,633 15,710 851 38,079 173,761 12,102 1,324 26,615 91,461 1,538 18,199 |
|---|---|---|---|
| 1,376,417 | |||
| 2023 £ 741,917 41,729 307 1,389 43,478 3,582 82,983 149,440 11,562 1,165 19,293 55,191 2,385 189 11,284 |
|||
| 1,165,894 |
All of the above expenditure was attributable to unrestricted funds and £Nil (2023 - £Nil) to restricted funds.
Page 19
JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
Included within the expenditure analysed above, are governance costs of £11,857 (2023 - £11,562) which relate directly to charitable activities. See note 7 for further details.
7 Analysis of governance and support costs
Governance costs
| Audit fees Audit of the financial statements Other fees paid to auditors 8 Net incoming/(outgoing) resources Net incoming resources: Audit fees Depreciation and amortisation of fixed assets |
Unrestricted funds General £ 10,417 1,440 11,857 |
Total 2024 £ 10,417 1,440 11,857 2024 £ 10,417 91,461 |
Total 2023 £ 10,242 1,320 |
|---|---|---|---|
| 11,562 | |||
| 2023 £ 10,242 55,380 |
9 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
Mr I C Tittle £Nil (2023: £218) of expenses were reimbursed to Mr I C Tittle during the year.
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
Related Party transactions with Mr N Stammers are summarised in Note 21.
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JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
10 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2024 £ 160,350 10,365 3,692 174,407 |
2023 £ 138,428 7,906 3,106 |
|---|---|---|
| 149,440 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| Number of employees employed | 2024 No 6 |
2023 No 5 |
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
The key management personnel is as disclosed in the Trustees' Report.
The total remuneration (including pension and employer national insurance contributions) of the key management personnel for the year was £100,071 (2023: £93,491).
11 Auditor's remuneration
| Audit of the financial statements Other fees to auditors All other non-audit services |
2024 £ 10,417 1,440 |
2023 £ 10,242 |
|---|---|---|
| 1,320 |
12 Taxation
The income and gains of the charity are exempt from taxation to the extent that they are applied to its charitable objectives.
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JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
13 Intangible fixed assets
| Cost At 1 October 2023 Additions At 30 September 2024 Amortisation At 1 October 2023 Charge for the year At 30 September 2024 Net book value At 30 September 2024 At 30 September 2023 14 Debtors Prepayments Accrued income Other debtors 15 Cash and cash equivalents Cash at bank 16 Creditors: amounts falling due within one year Trade creditors Other taxation and social security Pension scheme creditor Accruals |
Website £ 261,359 132,565 |
Total £ 261,359 132,565 393,924 162,536 91,461 253,997 139,927 98,823 2023 £ 3,159 16,250 1,456 |
||
|---|---|---|---|---|
| 393,924 | ||||
| 162,536 91,461 |
||||
| 253,997 | ||||
| 139,927 | ||||
| 98,823 | ||||
| 2024 £ 3,159 38,750 2,835 44,744 2024 £ 10,887 2024 £ 86,161 4,028 836 10,800 101,825 |
||||
| 20,865 | ||||
| 2023 £ 5,942 |
||||
| 2023 £ 40,327 3,782 702 11,561 |
||||
| 56,372 |
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JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
17 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 18 Funds Unrestricted funds General Unrestricted funds General |
Balance at 1 October 2023 £ 69,258 Balance at 1 October 2022 £ 50,306 |
Incoming resources £ 1,421,266 Incoming resources £ 1,199,691 |
2024 £ 3,307 Resources expended £ (1,396,791) Resources expended £ (1,180,739) |
2023 £ 1,819 |
|---|---|---|---|---|
| Balance at 30 September 2024 £ 93,733 |
||||
| Balance at 30 September 2023 £ 69,258 |
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JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
19 Analysis of net assets between funds
| Intangible fixed assets Current assets Current liabilities Total net assets Intangible fixed assets Current assets Current liabilities Total net assets 20 Analysis of net funds Cash at bank and in hand Net funds Cash at bank and in hand Net funds |
At 1 October 2023 £ 5,942 5,942 At 1 October 2022 £ 16,601 16,601 |
Unrestricted funds General £ 139,927 55,631 (101,825) 93,733 Unrestricted funds General £ 98,823 26,807 (56,372) 69,258 Financing cash flows £ 4,945 4,945 Financing cash flows £ (10,659) (10,659) |
Total funds at 30 September 2024 £ 139,927 55,631 (101,825) |
|
|---|---|---|---|---|
| 93,733 | ||||
| Total funds at 30 September 2023 £ 98,823 26,807 (56,372) |
||||
| 69,258 | ||||
| At 30 September 2024 £ 10,887 10,887 At 30 September 2023 £ 5,942 5,942 |
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JustHelping
Notes to the Financial Statements for the Year Ended 30 September 2024
21 Related party transactions
During the year the charity made the following related party transactions:
Transactions with related entities
Mr N L Stammers ia a Trustee of Just Helping and also a director of Digica Solutions Ltd which provided IT services during the year ended 30 September 2024 for the sum of £164,135 (2023: £166,348). At the balance sheet date the amount due to Digica Solutions Limited was £78,490 (2023 - £29,313). The transactions were on normal commercial terms.
Mr N. Stammers
Mr N. Stammers is a Trustee of Just Helping. During the year ended 30 September 2024, Mr N Stammers donated £175,000 (2023: £205,000) to support the ongoing operations of the charity. As part of his ongoing support, he has also donated £130,000 post year end to date.
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