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2025-06-30-accounts

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Company registration number: 08194567 Charitable Company registration number: 1149068

Just Helping

(A company limited by guarantee)

Annual Report and Financial Statements

for the period from 1 October 2024 to 30 June 2025

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Contents

Reference and Administrative Details 1
Trustees' Report (incorporating the Directors' Report) 2 to 6
Statement of Trustees' Responsibilities 7
Independent Auditor's Report 8 to 11
Statement of Financial Activities 12
Balance Sheet 13
Statement of Cash Flows 14
Notes to the Financial Statements 15 to 26

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Reference and Administrative Details

Trustees Mr N L Stammers Mr I C Tittle Mr MA Heath Charitable Company Registration 1149068 Number Company Registration Number 08194567 The Charitable Company is incorporated in England and Wales. Registered Office Two Four Nine North Lynnfield House Church Street Altrincham WA14 4DZ Auditor Menzies LLP Chartered Accountants One Express 1 George Leigh Street Manchester M4 5DL

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Just Helping

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 period from 1 October 2024 to 30 June 2025, in compliance with s414C of the Companies Act 2006.

Achievements and performance

The 2025 collection distributed £1,181,787 (2024: £931,943) to lead charity partners and £66,458 (2024: £59,845) to local community partners/charities nominated by our volunteers. This was our most successful collection yet, despite adverse weather conditions during the collection period, and we thank all those hardy souls who braved the elements to ensure the collection was a success.

The 2025 collection comprised 77 individual collections on behalf of 71 lead charity partners. We are striving for national coverage and this collection covered around 47% of households in England, Scotland and Wales.

We remain proud that for every £1 raised via donations, gift aid and sponsorship, we distributed 81.6p to our lead charity partners and 5.3p to local community groups/charities, demonstrating our efficiency and commitment to our partner groups.

Post the 2025 collection we have invested in a major upgrade to the Umbraco platform and this will be of benefit to us for the 2026 collection. Our relationship with our logistics provider remains strong and the ease and quality of routes prepared has improved significantly.

Since 2012 when JustHelping was established, our collections have raised more than £7.1million for hospices, community groups and local charities across 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 £155.113 (2024: £93,733) of which £193,627 (2024: £139,927) are held in fixed assets leaving net current liabilities of £38,514 (2024: current liabilities of £46,194) 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 12-15%) 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 three to 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.

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Just Helping

Trustees' Report (incorporating the Directors' Report)

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:

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 4,000 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 2025 collection, we recycled more than 72,950 trees across the UK which saved over 1.1 million kg of carbon dioxide emissions being released from landfill. We coordinated 77 collections with our lead charity partners and over 103 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.

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.

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Just Helping

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.

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.

From 1 July 2025, Alexandra Bryer's job title was changed to Chief Operating Officer.

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.

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Just Helping

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. Her performance is assessed annually by Mr N Stammers with input from other trustees.

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 £156,781 (2024: £164,135). At the balance sheet date the amount due to Digica Solutions Limited was £18,096 (2024: £78,490).

Mr N L Stammers

Mr N L Stammers, a Trustee of Just Helping, donated £145,000 (2024: £175,000) to support the ongoing costs of the charity. As part of his ongoing support, he has donated £63,000 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 Charitable Company'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.

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Just Helping

Trustees' Report (incorporating the Directors' Report)

30-Mar-2026 The annual report was approved by the trustees of the Charitable Company on .................... and signed on its behalf by:

......................................... Mr MA Heath Trustee

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Just Helping

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Just Helping for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the Directors' Report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial period. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

30-Mar-2026 Approved by the trustees of the Charitable Company on .................... and signed on its behalf by:

......................................... Mr MA Heath Trustee

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Just Helping

Independent Auditor's Report to the Members of Just Helping

Opinion

We have audited the financial statements of Just Helping (the 'Charitable Company') for the period from 1 October 2024 to 30 June 2025, which comprise the Statement of Financial Activities, (including Income and Expenditure Account and Statement of Total Recognised Gains and Losses), 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:

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 Charitable Company 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.

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Just Helping

Independent Auditor's Report to the Members of Just Helping

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 Charitable Company'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 other information comprises the information included in the annual report including the Trustees' report (incorporating the Directors' Report), other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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.

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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the Charitable Company 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 in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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Just Helping

Independent Auditor's Report to the Members of Just Helping

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 Charitable Company'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 Charitable Company or to cease operations, or have no realistic alternative but to do so.

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.

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:

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Just Helping

Independent Auditor's Report to the Members of Just Helping

Due to inherent limitations of an audit, there is 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.

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 Charitable Company'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 Menzies LLP, Statutory Auditor

One Express 1 George Leigh Street Manchester M4 5DL

30-Mar-2026 Date:.............................

Page 11

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Statement of Financial Activities for the Period from 1 October 2024 to 30 June 2025 (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
£
151,100
1,514,142
1,665,242
(25,108)
(1,578,754)
(1,603,862)
61,380
61,380
93,733
155,113
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		 Total
2025
£
151,100
1,514,142
1,665,242
(25,108)
(1,578,754)
(1,603,862)
61,380
61,380
93,733
155,113
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

The notes on pages 15 to 26 form an integral part of these financial statements. Page 12

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

(Registration number: 08194567) Balance Sheet as at 30 June 2025

Note
Fixed assets
Intangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
15
Creditors: Amounts falling due within one year
16
Net current liabilities
Net assets
Funds of the Charitable Company:
Unrestricted income funds
Unrestricted funds
Total funds
18		 2025
£
193,627
3,140
6,734
9,874
(48,388)
(38,514)
155,113
155,113
155,113		 2024
£
139,927
44,744
10,887
55,631
(101,825)
(46,194)
93,733
93,733
93,733

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 12 to 26 were approved by the trustees, and authorised for issue on 30-Mar-2026.................... and signed on their behalf by:

......................................... Mr MA Heath Trustee

The notes on pages 15 to 26 form an integral part of these financial statements. Page 13

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Statement of Cash Flows for the Period from 1 October 2024 to 30 June 2025

Note
Cash flows from operating activities
Net cash income
Adjustments to cash flows from non-cash items
Amortisation
13
Working capital adjustments
Decrease/(increase) in debtors
14
(Decrease)/increase in creditors
16
Net cash flows from operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
13
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 October
Cash and cash equivalents at 30 June		 2025
£
61,380
91,391
152,771
41,604
(53,437)
140,938
(145,091)
(4,153)
10,887
6,734		 2024
£
24,475
91,461
115,936
(23,879)
45,453
137,510
(132,565)
4,945
5,942
10,887

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 15 to 26 form an integral part of these financial statements. Page 14

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

1 Charitable Company status

The Charitable Company 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 Charitable Company 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 (£).

Accounting period

The financial statements cover a period of nine months to 30 June 2025, whereas the previous financial period are for the twelve months ended 30 September 2024. Consequently, the comparative amounts present for the Statement of Financial Activities (including Income and Expenditure Account and Statement of Total Recognised Gains and Losses), Statement of Cash Flows and related Notes to the Financial Statements are not directly comparable with the current period. The financial reporting period of the charitable company was changed to align with operational considerations, which the charitable company has the legal authority to change its financial period end date.

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.

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Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

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 Charitable Company 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 12-15% 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 Charitable Company 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.

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Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

Taxation

The Charitable Company 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 Charitable Company 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 Charitable Company 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.

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Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

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 Charitable Company 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 Charitable Company 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 Charitable Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charitable Company, 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.

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Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

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
£
146,100
5,000
151,100
Unrestricted
funds
General
£
1,244,981
269,161
1,514,142		 Total
2025
£
146,100
5,000
151,100
Total
2025
£
1,244,981
269,161
1,514,142		 Total
2024
£
175,100
56,250
231,350
Total
2024
£
986,939
202,977
1,189,916

a) Costs of generating donations and legacies

Marketing and publicity Unrestricted
funds
General
£
25,108		 Total
2025
£
25,108		 Total
2024
£
20,932

Page 19

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

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
Other support costs		 Activity
undertaken
directly
£
1,181,787
66,458
-
-
16,396
-
11,690
149,898
-
-
30,692
91,391
960
-
1,549,272
Activity
undertaken
directly
£
931,943
59,845
-
-
15,710
-
38,079
173,761
-
-
26,615
91,461
1,538
-
1,338,952		 Activity
support costs
£
-
-
278
2,847
-
960
-
-
12,340
2,338
-
-
-
10,719
29,482
Activity
support costs
£
-
-
356
4,633
-
851
-
-
11,857
1,324
-
-
-
17,886
36,907		 2025
£
1,181,787
66,458
278
2,847
16,396
960
11,690
149,898
12,340
2,338
30,692
91,391
960
10,719
1,578,754
2024
£
931,943
59,845
356
4,633
15,710
851
38,079
173,761
11,857
1,324
26,615
91,461
1,538
17,886
1,375,859

All of the above expenditure was attributable to unrestricted funds and £Nil (2024 - £Nil) to restricted funds.

Page 20

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

Included within the expenditure analysed above, are governance costs of £12,340 (2024 - £11,857) 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		 Unrestricted
funds
General
£
10,840
1,500
12,340		 Total
2025
£
10,840
1,500
12,340		 Total
2024
£
10,417
1,440
11,857

8 Net incoming/(outgoing) resources

Net incoming resources:

Audit fees
Depreciation and amortisation of fixed assets		 2025
£
10,840
91,391		 2024
£
10,417
91,461

9 Trustees remuneration and expenses

During the period the Charitable Company made the following transactions with trustees:

Mr I C Tittle

£1,171 (2024: £Nil) of expenses were reimbursed to Mr I C Tittle during the period.

No trustees, nor any persons connected with them, have received any remuneration from the Charitable Company during the year.

Related Party transactions with Mr N Stammers are summarised in Note 21.

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Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

10 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the period were:
Wages and salaries
Social security costs
Pension costs		 2025
£
136,045
10,621
3,232
149,898		 2024
£
160,350
10,365
3,692
174,407

The monthly average number of persons (including senior management / leadership team) employed by the Charitable Company during the period was as follows:

Number of employees employed 2025
No
6		 2024
No
6

No employee received emoluments of more than £60,000 during the period.

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 period was £91,319 (2024: £100,071).

Page 22

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

11 Auditor's remuneration

11 Auditor's remuneration
Audit of the financial statements
Other fees to auditors
All other non-audit services		 2025
£
10,840
1,500		 2024
£
10,417
1,440

12 Taxation

The income and gains of the Charitable Company are exempt from taxation to the extent that they are applied to its charitable objectives.

13 Intangible fixed assets

Cost
At 1 October 2024
Additions
At 30 June 2025
Amortisation
At 1 October 2024
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 September 2024
14 Debtors
Prepayments
Accrued income
Other debtors		 Website
£
393,924
145,091		 Total
£
393,924
145,091
539,015
253,997
91,391
345,388
193,627
139,927
2024
£
3,159
38,750
2,835
539,015
253,997
91,391
345,388
193,627
139,927
2025
£
-
-
3,140
3,140
44,744

Page 23

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

15 Cash and cash equivalents

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		 2025
£
6,734
2025
£
31,729
4,462
854
11,343
48,388		 2024
£
10,887
2024
£
86,161
4,028
836
10,800
101,825

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 2024
£
93,733
Balance at 1
October 2023
£
69,258		 Incoming
resources
£
1,665,242
Incoming
resources
£
1,421,266		 2025
£
4,210
Resources
expended
£
(1,603,862)
Resources
expended
£
(1,396,791)		 2024
£
3,307
Balance at 30
June 2025
£
155,113
Balance at 30
September
2024
£
93,733

Page 24

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

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
2024
£
10,887
10,887
At 1 October
2023
£
5,942
5,942		 Unrestricted
funds
General
£
193,627
9,874
(48,388)
155,113
Unrestricted
funds
General
£
139,927
55,631
(101,825)
93,733
Financing cash
flows
£
(4,153)
(4,153)
Financing cash
flows
£
4,945
4,945		 Total funds at
30 June
2025
£
193,627
9,874
(48,388)
155,113
Total funds at
30 September
2024
£
139,927
55,631
(101,825)
93,733
At 30 June
2025
£
6,734
6,734
At 30
September
2024
£
10,887
10,887

Page 25

Docusign Envelope ID: C6D7A1A4-84E8-4D41-828C-331F5B91E5F4

Just Helping

Notes to the Financial Statements for the Period from 1 October 2024 to 30 June 2025

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 period ended 30 June 2025 for the sum of £156,781 (2024: £164,135). At the balance sheet date the amount due to Digica Solutions Limited was £18,096 (2024 - £78,490). The transactions were on normal commercial terms.

Mr N. Stammers

Mr N. Stammers is a Trustee of Just Helping. During the period ended 30 June 2025, Mr N Stammers donated £145,000 (2024: £175,000) to support the ongoing operations of the charity. As part of his ongoing support, he has also donated £63,000 post year end to date.

Page 26