DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **REGISTERED COMPANY NUMBER: 08393208 (England and Wales) REGISTERED CHARITY NUMBER: 1153532** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 7TH FEBRUARY 2023** ## **FOR** ## **JUST BE A CHILD** Menzies LLP Richmond House Walkern Road Stevenage Hertfordshire SG1 3QP DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 7TH FEBRUARY 2023** **----- Start of picture text -----**
Page
Reference and administrative details 1
Report of the trustees 2 to 3
Independent examiner's report 4
Statement of financial activities 5
Statement of financial position 6 to 7
Notes to the financial statements 8 to 12
**----- End of picture text -----**
DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 7TH FEBRUARY 2023** **----- Start of picture text -----**
Trustees D Bugeja
A Lang (deceased 17/6/22)
L Sawyer
L Lang
V Lyden (appointed 30/5/22)
Registered office 5 Lindens
Stevenage
Hertfordshire
SG1 1ST
Registered company number 08393208 (England and Wales)
Registered charity number 1153532
Independent examiner Menzies LLP
Richmond House
Walkern Road
Stevenage
Hertfordshire
SG1 3QP
**----- End of picture text -----**
Page 1 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD (REGISTERED NUMBER: 08393208)** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 7TH FEBRUARY 2023** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 7th February 2023. The trustees have adopted the provisions of 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). ## **Objectives and activities** ## **Objectives and aims** Just ba a Child enables Kenyan children to experience childhood through the provision of books and toys. The charity also aims to construct playgrounds and libraries for local children to improve their quality of life. ## **Public benefit** The trustees have complied with the duty in section 4 of the Charities Act 2011 and have regard to the public benefit guidance as issued by the Charity Commission as shown in the objectives above. We have referred to the guidance on public benefit when reviewing our aims and objectives and in planning our future activities in particular, the Trustees consider how planned activities will contribute to the aims and objectives that they have set. This public benefit statement forms the basis for all judgements regarding operational reports to the Board meetings, in order to be reassured that the facilities and services currently managed by the charity continue to meet these criteria. At these meeting, the Financial Controller also presents the quarterly financial position including taking account of any restricted funds and the Charity's status as a going concern. ## **Achievement and performance** ## **Charitable activities** In 2022/23, Just be a Child has continued to meet its above detailed objectives and aims. The trustees would like to thank the various donors to the charity, both cash donations and the donation of books that have been distributed in line with the objectives and aims detailed above. The trustees acknowledge donations in the year from: Rotary Clubs in the UK Books for Africa Souter Charitable Trust Ashworth Charitable Trust Eleanor Rathbone Charitable Trust Archer Trust Fulmer Charitable Trust Ian Askew Charitable Trust Worshipful Co. of World Traders CT Marks and Spencer Peter Stebbings Memorial Charity Books Abroad Countless UK Schools and Businesses 100s of volunteers and individual donors Page 2 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD (REGISTERED NUMBER: 08393208)** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 7TH FEBRUARY 2023** ## **Financial review** ## **Financial position** Our total income for 2022/23 has increased with the total income for the year totalling £58,025 which is an increase of £21,354 from 2021/22. A surplus of £10,486 was made in the year (2021/22 - £11,969 deficit). ## **Reserves policy** Just ba a Child maintains sufficient reserves to meet forecasted project costs. This policy is operating in line with the trustees' requirements, with total unrestricted funds of £9,579 at the year end date. ## **Structure, governance and management** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **Recruitment and appointment of new trustees** New trustees are nominated by members of the board of trustees, interviewed by a panel of trustees and appointed where they have the necessary skills to contribute to the charity's management and development. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 21-Jul-2023 Approved by order of the board of trustees on ............................................. and signed on its behalf by: ....................................................................... D Bugeja - Trustee Page 3 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JUST BE A CHILD** ## **Independent examiner's report to the trustees of Just be a Child ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 7th February 2023. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. S L Cuzner Menzies LLP Richmond House Walkern Road Stevenage Hertfordshire SG1 3QP Date: ............................................. Page 4 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 7TH FEBRUARY 2023** |Unrestricted
Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**24,822**
**33,203**
**EXPENDITURE ON**
**Charitable activities**
3
Charitable expenditure
**14,336**
**33,203**
**NET INCOME/(EXPENDITURE)**
**10,486**
**-**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**(907)**
**-**
**TOTAL FUNDS CARRIED FORWARD**
**9,579**
**-**|**2023**
**Total**
**funds**
**£**
**58,025**
**47,539**
**10,486**
**(907)**
**9,579**|2022
Total
funds
£
36,671
48,640
(11,969)
11,062
(907)| |---|---|---| The notes form part of these financial statements Page 5 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 ## **JUST BE A CHILD (REGISTERED NUMBER: 08393208)** ## **STATEMENT OF FINANCIAL POSITION 7TH FEBRUARY 2023** |Unrestricted
Restricted
fund
funds
Notes
£
£
**CURRENT ASSETS**
Stocks
7
**2,847**
**-**
Cash at bank
**9,732**
**-**
**12,579**
**-**
**CREDITORS**
Amounts falling due within one year
8
**(3,000)**
**-**
**NET CURRENT ASSETS/(LIABILITIES)**
**9,579**
**-**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**9,579**
**-**
**NET ASSETS/(LIABILITIES)**
**9,579**
**-**
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**|**2023**
**Total**
**funds**
**£**
**2,847**
**9,732**
**12,579**
**(3,000)**
**9,579**
**9,579**
**9,579**
**9,579**
**9,579**|2022
Total
funds
£
-
2,093
2,093
(3,000)
(907)
(907)
(907)
(907)
(907)| |---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 7th February 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 7th February 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply 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 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD (REGISTERED NUMBER: 08393208)** ## **STATEMENT OF FINANCIAL POSITION - continued 7TH FEBRUARY 2023** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 21-Jul-2023 ............................................. D Bugeja - Trustee The notes form part of these financial statements Page 7 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 7TH FEBRUARY 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Going concern** The financial statements have been prepared on a going concern basis. ## **Critical accounting estimates and judgements** No significant judgements or estimates have had to be made by the trustees in preparing these financial statements. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation 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. Expenditure is accounted for on an accruals basis and has been classified 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 resources. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified 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 financial statements. Page 8 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 7TH FEBRUARY 2023** ## **2. DONATIONS AND LEGACIES** |Donations
Gift aid
Grants
Donations of books
Storage UK
Grants received, included in the above, are as follows:
Library
**CHARITABLE ACTIVITIES COSTS**
Charitable expenditure|**2023**
**£**
**42,631**
**2,548**
**-**
**7,846**
**5,000**
**58,025**
**2023**
**£**
**-**|2022
£
31,040
143
1,488
-
4,000
36,671
2022
£
1,488
Direct
Costs
£
**47,539**| |---|---|---| ## **3. CHARITABLE ACTIVITIES COSTS** ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 7th February 2023 nor for the year ended 7th February 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 7th February 2023 nor for the year ended 7th February 2022. Page 9 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 7TH FEBRUARY 2023** |**5.**
**STAFF COSTS**
Wages and salaries
The average monthly number of employees during the year was as follows:
Admin
No employees received emoluments in excess of £60,000.
**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
28,814
**EXPENDITURE ON**
**Charitable activities**
Charitable expenditure
40,783
**NET INCOME/(EXPENDITURE)**
(11,969)
**RECONCILIATION OF FUNDS**
Total funds brought forward
11,062
**TOTAL FUNDS CARRIED FORWARD**
(907)|**2023**
**£**
**9,000**
**9,000**
**2023**
**1**
Restricted
funds
£
7,857
7,857
-
-
-|2022
£
8,150
8,150
2022
1
Total
funds
£
36,671
48,640
(11,969)
11,062
(907)| |---|---|---| Page 10 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 7TH FEBRUARY 2023** **----- Start of picture text -----**
7. STOCKS
2023 2022
£ £
Books for donation 2,847 -
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other creditors 3,000 3,000
9. MOVEMENT IN FUNDS
Net
movement At
At 8.2.22 in funds 7.2.23
£ £ £
Unrestricted funds
General fund (907) 10,486 9,579
TOTAL FUNDS (907) 10,486 9,579
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 24,822 (14,336) 10,486
Restricted funds
-
Storage UK 5,000 (5,000)
Grants from trusts 28,203 (28,203) -
-
33,203 (33,203)
TOTAL FUNDS 58,025 (47,539) 10,486
**----- End of picture text -----**
Page 11 DocuSign Envelope ID: 1BB54DE0-D06D-4D5C-9886-ACBF63D4B2F0 **JUST BE A CHILD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 7TH FEBRUARY 2023** ## **9. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |At 8.2.21
£
**Unrestricted funds**
General fund
11,062|Net
movement
in funds
£
(11,969)|At
7.2.22
£
(907)| |---|---|---| |**TOTAL FUNDS**
11,062|(11,969)|(907)| |Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
28,814
**Restricted funds**
UK Aid direct, small charities challenge
fund
7,857|Resources
expended
£
(40,783)
(7,857)|Movement
in funds
£
(11,969)
-| |**TOTAL FUNDS**
36,671|(48,640)|(11,969)| ## **10. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 7th February 2023. (2022 - none). Page 12