REGISTERED COMPANY NUMBER: 08393208 (England and Wales) REGISTERED CHARITY NUMBER: 1153532 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 7fH FEBRUARY 2022 FOR JUST BE ACHILD Wags LLP tla Wagstaffs Richmond House Walkern Road Stevenage Hertford5hire SGI 3QP
JUST BEA CHILD CONTENT5 OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 7TH FEBRUARY 2022 Page Reference and adminlstrative details Report of the trustees Independent examiner's report ststement of financlal actlvltles Statement of financial posltlon Notes to the finantial Matement$ 8 to 12 Detailed statement of fbnancial activities 13
JusrBE ACHILD REFERENCE AND ADMINISTRATIVE DEfAIiS FOR THE YEAR ENDED 7TH FEBRUARY 2022 Trustees D Bugeja A Lan6 (resigned 17161221 L Sawyer L Lang V Lyden lappointed 30151221 Registered office 5 Lindens Stevena8e Hertfordshire SGI 1ST Re8iStered company number 08393208 IEn8land and Wales) Registered charity number 1153532 Independent examiner Wags LLP tla Wagstafts Richmond House Walkern Road Stevena8e Hertfordshire SGI 3QP Page I
JUST BEA CHIiD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 7TH FEBRUARY 2022 The trustees who are also directors of the charlty for the purposes of the Companies Act 2fy)6, present their report with the financial statements of the charity for the year ended 7th February 2022. The trustees have adopted the provisions of Accounting and Reportin8 by Charities- Statement of Recommended Practice applicable to charlties preparing thelr accounts in accordance with the Financial Reporting standard applicable in the UK and Republlc of Ireland IFRS 1021 leffective l January 20191. Objectives and activities Objectives and aims Just Be A Child enable5 Kenyan children to experience chlldhood through the provision of b¢)oks and tOy5. The charity also aims to construct playgrounds and librarles for local children to Improve their quality of Ilfe. Publif benefit The trustees have complied wlth the duty in Section 4 of the Charrties Att 2011 and have regard to the public benefrt guidance as issued by the Charity Commission as shown in the objecthes above. We have referred to the guidance on public benefrt when reviewing our aims and objectives and in planninB our future activitles in particular, the Trustees consider how planned activities will contribute to the aims and objertives that they have Set. Thls public benefrt statement forms the basis for all judgements regarding operational reports to the Board meetings, in order to be reassured that the facilities and service5 currently managed by the charty continue to meet these criteria. At these meetin& the Financial Controller also presents the quarterly financlal position including taking account of any restritted fund5 and the Charity'5 Status as a going concern. Financial revlew Flnan¢ial position Our total income for 2021122 has decreased with the total income for the year totallin8 £36,670 which is decrease of £23.619 from 2020121. A deflcit of £11,969 was made in the year (surplus £6.255 in 20201211. During the year the charity received restrlcted donations of £7,857 from The UK Aid Direct, Small Charities Challenge Fund. Reserves pollcy Just Be A Child maintains sufficient reseNes to meet forecasted project costs. Strurture* governance and management Governin8 document The charity is controlled by its governing document, a deed of trust, and constitutes a limr¢ed companv, limited by guarantee, as deflned by the Companie5 Act 2006. Recrultment and appolntment of new trustees New trustees are nominated by members of the board of trustees, interviewed by a panel of twstees and appointed where they have the necessary skills to tontribute to the tharlty's management and development. Page 2
JUST BE A CHILD REPORT OF THE TRUSTEES FOR THE YEAR ENDED FEBRUARY 2022 This report has been prepared in accordan¢e with the special provisions of Part 15 of the Companies Act 2006 relating to small companie5. 14 luly 2022 Approved by order of the board of tru5tee5 On .................................... ..... and signed on its behalf by.. D Bugeja- Chair of Trustees Page 3
INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF Jusr BEA CHILD Independent examiner's report to the trustees of Jurt Be A Child I'the Companv'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 7th February 2022. Responsibilities and basls of report A5 the charity's trustees of the Company land also Its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance wlth the requirements of the Companles Art 2(K161'the 2006 Art'l. Having satisfied mysew that the accounts of the Company are not requlred to be audited under Part 16 of the 2006 Art and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under 5eLtion 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examinatlon I have followed the Directions gNen by the Charity Commission under sertion 145151 Ibl of the 2011 Art. Independent examlner'$ statement I have completed my examination. I confirm that no matters have come to my attention In connection with the examination givin8 me cause to believe: actounting records were not kept in respect of the Company as requlred by section 386 of the 2006 Act; or the accounts do not accord with those records,. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the atcounts give a true and fair view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charltles (applicable to charltles preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Iretand IFRS 10211. I have no concerns and have come across no other matters Sn connectron with the examination to which attention should be tlrawn in thi5 report in order to enable a proper understanding of the accounts to be ached. S Cuzner Wa8s LLP tla WaEStaffs Richmond House Walkern Road Stevenage Hertfordshire SG13QP 2010712022 Page 4
JUSTBE ACHILD STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THEYEAR ENDED7fH FEBRUARY2022 2022 Total funds 2021 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENT5 FROM Donations and legacies 28,814 7.857 36,671 60,290 EXPENDITURE ON Charitable a¢tivltles Charitable expenditure 40,783 757 48,640 54,035 INCOMEIIEXPENDITUREI 111..9691 111,9691 6,255 RECONCIUATION OF FUNDS Total funds brought forward 11,062 11.062 4.807 TOTAL FUNDS CARRIED FORWARD 19071 {9071 11,062 The notes fomi part of these financlal statements Page 5
JUST BE A CHILD (REGISTERED NUMBER: 083932081 STATEMENT OF FINANCIAL POSfflON 7TH FEBRUARY 2022 2022 Total funds 2021 Total funds Unrestricted Restricted fund fund Notes CURRENT ASSErs Debtors Qsh at bank 391 10,671 2,093 2.093 2,093 1093 11,062 CREDITORS Amounts falling due within one year 13,0001 13,11)01 CURREKf ASSETSIILIABILITIESI (7) 19071 11,062 TOTAL ASSEfs LESS CURRENT LIABILITIES 19071 19071 11,062 NEf ASSErs 19071 19071 11,062 FUNDS Unrestricted funds 19071 11,062 TOTAL FUNDS 19071 11,062 The charitable company is entitled to exemptlon from audit under Section 477 of the Companies Act 2006 for the year ended 7th February 2022. The members have not required the company to obtain an audit of its flnancial statements for the year ended 7th February 2022 in accordance with Sectlon 476 of the Companie5 Act 2006. The trustees acknowledge their responsibillties for ensuring that the charitable company keeps accounting records that comply wlth Sections 386 and 387 ofthe CompaniesArt 2006 and Ibl preparing financial statements which give a twe and fair view of the state of affairs of the charf(able company as at the end of each financial year and of its surplus or deficit for each financial year in accordante with the quirementS of Sections 394 and 395 and which otherwise tomply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable Company. The notes form part of these financial statements Page 6
JUST BE A CHILD (REGISTERED NUMBER: 083932081 STATEMENT OF FINANCIAL POSITION- contlnued 7TH FEBRUARY 2022 These financial statements have been prepared in accordance with the provisions applicable to charitsble companies subject to the small companies regime. The financial statements were approved by the Board of Trustee5 and authorised for issue on 14 J.ul¥ 2022 and were signed on its behalf by.. D Bugeja- Chair of Trustees The note5 form part of these financial statements Page 7
Ju¥r BE ACHILD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED FEBRUARY 2022 ACCOUNTING POLICIES Basls of preparing the financlal ststements The financial statements of the charltable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities- Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 26. The financial statements have been prepared under the hlstorical cost convention. Intome All income Is recognised in the Statement of Financ1 Actrvlties once the charity has entitlement to the fund5, It is probable that the income will be received and the amount can be measured rellabfy. Expenditure Liabilltles are recognised as expenditure as soon as the is a legal or constructive obligatlon committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendlture Is accounted for on an accruals basis and has been classlfied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resource5. Taxation The charity Is exempt from corporatlon tax on its charltable activitie5. Fund ac¢ountin8 Unrestricted funds can be used in accordance with the charltable objectives at the dlscretion of the trustees. Restricted funds can onty be used for particular restricted purposes within the objects of the charity. Restrlctions arise when speclfied by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financlal statements. Page 8
JUST BEA CHILD NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 7TH FEBRUARY 2022 DONATIONS AND LEGACIES 2022 2021 Donations Gift ald Grants Storage UK 31,040 143 1,488 52,226 4,0 4,0 36,671 60,290 Grants received, included in the above, are as follows.. 2022 2021 Other grants 4,000 CHARrrABLE ACTIVITIES COSTS Direct Costs Support costs Totals Charitable expenditure 47,611 1,029 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 7th February 2022 nor for the year ended 7th February 2021. Trustees, expenses There were no tru5tees' expenses paid for the year ended 7th February 2022 nor for the year ended 7th February 2021. Page 9
JUST BEA CHILD NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 7TH FEBRUARY 2022 STAFF COSTS The average monthly number of employees during the year was as follows: 2022 2021 Admin No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcnviTIES Unrestricted Restrlcted fund fund Total funds INCOME AND ENDOWMENTS FROM Donatlons and le8acies 26,781 33,509 60,290 EXPENDrruRE ON Charitable a¢tivlties Charitable expenditure 20,526 33.509 54,035 NET INCOME 6,255 6,255 RECONCILIATION OF FUNDS Total funds brought forward 4,807 4.807 TOTAL FUNDS CARRIED FORWARD 11,062 11,062 DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2022 2021 Prepayments and accrued income 391 Pa8e 10
JusrBEA CHILD NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 7TH FEBRUARY 2022 CREDtfoRS: AMOUPITS FALLING DUE WITHIN ONE YEAR 2022 2021 Other creditors MOVEMENT IN FUNDS Net movement In funds At 7.2.22 At 8.2.21 Unrestricted funds General fund 11,062 111,%9) 19071 TOTAL FUNDS 11,062 111,9691 19071 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement In fvnds Unrestrirted funds General fund 28,814 140,7831 (11,9691 Restricled funds UK Aid direci, small charlties challenge fund 7,857 {7,8571 TOTAL FUNDS 36.671 148,6401 {11,9691 Comparatlves for movement in lunds Net movement in funds At 7.2.21 At 8.2.20 Unrestrlcted fvnd5 General fund 4,807 6,255 11,062 TOTAL FUNDS 4,807 6,255 11,062 Page 11
JUSTBE ACHILD NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 7TH FEBRUARY 2022 MOVEMENT IN FUNDS- t¢Mtinued Comparative net movement in funds, included in the above are as follows- Incoming resources Resources expended Movemenl in funds Unrestrlcted funds General fund 26,781 120.5261 6,255 Restrlrted fvnds UK Aid direct, small charfties challenge fund 33,509 133,5091 TOTAL FUNDS 60,290 154,0351 6,255 10. RELATED PARTY DISCLOSURES There were no related partr transactions for the year ended 7th February 2022. I2021- NIL). 11. PURPOSE OF FUNDS Fund Purpose Supportlng Small and medlum slzed ¢lvil society or8anlsations, based In the UK and overseas, to achieve sustained poverty reduction and to achieve the Unlted Nations, Global Goals. UK Aid Direct Pa8e 12
JUST BE ACHILD DETAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 7TH FEBRUARY 2022 2022 2021 INCOME AND ENDOWMENTS Donatlons and legacies Donations Glft aid Grants Storage UK 31,040 143 52,226 4,LKIO 4,1J)O 4,000 36,671 60,290 Total Incoming resources 36.671 60,290 EXPENDITURE Charitable artivities Travel tosts Storage UK UK project costs Kenya projert costs Playground construction Repairs Llbrary construction FLbndralsing Wages Sundry costs 1.298 4,0(Ml 1,447 4,350 692 1,754 16,630 7,484 8,ISO 1,806 636 4.CKJO 3,160 6,835 2,534 748 22,180 3,714 8.834 303 47,611 52,944 Support cosis Other Administrative Costs 1,029 1,091 Total resource5 expended 48.640 54,035 Net (expendilure}/lncome 111,9691 6,255 This page does not form part of the statutory financial statements Page 13