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
- 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 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
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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 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
- 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.
## **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.
Page 20
## **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.
Page 21
## **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|
Page 22
## **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|
Page 23
## **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|
Page 24
## **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.
Page 25