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
7￿57
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 2￿6. The financial statements
have been prepared under the hlstorical cost convention.
Intome
All income Is recognised in the Statement of Financ￿1 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