ANNUAL REPORT
2025-26
**“I love that my children will grow up literate” Hamisi, 2025**
Our vision:
A world where empowered communities unlock their potential.
Our mission: To empower communities to realise their full potential through access to education, skills' development and collaborative communities.
## “At the heart of everything we do are people, their stories, and the connections we build together.”
In our twelfth year, we have found ourselves reflecting not just on what we have done, but on who we have done it with.
Across the UK, our work has grown into something deeply human - bringing together children, families at home, dedicated staff, and young people navigating their own challenges. Together, they have helped create spaces that feel warm, open, and truly welcoming to all.
In Kenya, our journey continues with the Kwale libraries, but this year we also stepped beyond familiar boundaries, reaching new communities and listening to new stories. Along the way, we marked the distribution of one million books. Yet what stays with us most is not the number, but the moments those books made possible. This spirit has shaped the launch of our Rural Reading Rooms programme, opening doors to reading in places where it was once out of reach.
None of this would be possible without the people who stand beside us. From longstanding supporters to those who joined us this year, and from our volunteers - many of whom we were proud to celebrate their ten years of service - to every individual who gives their time and care, we are continually reminded of the kindness that sustains this work.
It is a privilege to be part of this shared effort, and an honour to witness the difference it makes in people’s lives.
## Dr. Lenka McAlinden
Founder & Chief Executive
**~ Page 3 ~**
## A Year of Transformation
**What began with books has grown into something much bigger: a shared journey with communities, partners, and volunteers across continents.**
In Kenya, we have moved from supporting Kwale County libraries and delivering books on a smaller scale to reaching new communities through a more coordinated and thoughtful approach. By working alongside locally established Community Based Organisations and community leaders, we are helping to create libraries in some of the most remote and often overlooked areas.
At the same time, we have continued to provide books to schools, orphanages, and even refugee camps, while expanding our support for teachers, so they feel confident bringing books into everyday learning.
A milestone moment this year has been the launch of our **Rural Reading Rooms** programme. Its first home, Kaplop Village in Baringo County, led by the Sister of Jerop Initiative, represents exactly what this work is about: community-led, locally rooted, and built to last.
We are also incredibly proud of our partnership with the **University of Nairobi** , whose collaboration strengthens and sustains our work across Kenya.
In the UK, our growth reflects this same sense of purpose. This year, we updated our charitable objects to better reflect who we are and who we serve—supporting disadvantaged communities in Kenya and across Africa through education, while also building opportunities for participation, skills, and connection within disadvantaged communities in the United Kingdom.
This renewed focus has shown us just how needed this work is, particularly in Stevenage. People are looking for meaningful ways to give their time, share their skills, and contribute to something that matters - and we are honoured to provide that space.
None of this would be possible without the generosity and commitment of those who support us. From long-standing partners such as **Dollimore and Christie** , to our **anonymous** donor who makes shipping possible, to **Rotary Clubs** , **Souter Charitable Trust** , **Archer Charitable Trust** , the **Stevenage Community Trust** , and local author **Ken Follett,** this journey is one we are proud to share.
**“Being able to help knowing it means so much to someone is blessing.” Julia, 2026**
## From Support to Sustainability
## **We remain committed to transparency and careful stewardship of every contribution we receive.**
For many years, our income depended largely on grants from charitable trusts and foundations. While this support has been invaluable, it often meant that our planning was shaped by uncertainty, responding to opportunities as they arose.
## _**This year marks an important shift.**_
We have seen our community of supporters and volunteers step forward in a new way, choosing to give regularly and invest in the future of our work. Their commitment is helping to create something we have not had before: stability. With this, we are better able to plan, grow, and reach communities with greater consistency and care.
Alongside this, a significant part of our work is made possible through in-kind support. Contributions from partners such as Dollimore and Christie, together with the generosity of our anonymous benefactor who supports the shipping of books, allow us to operate without placing undue pressure on our financial resources. These contributions are not always visible in financial figures, but they are essential to everything we achieve.
**----- Start of picture text -----**
Sources of Income
Unrestricted giving
4.5%
Grants
31.1%
In-kind
64.3%
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**A monthly donation will help fill a shelf with books.**
I am a 67 year old Deputy Head Teacher, and I have never read a book before now.
**~ Page 6 ~**
From Resources to Impact
## **We use our resources thoughtfully, ensuring they reach the communities and people who need them most.**
Our model remains intentionally lean. With just two employees - one in the UK and one in Kenya - we are able to focus the vast majority of our resources where they matter most. This year, 88% of our expenditure went directly towards delivering our programmes.
This approach also means that we can do more with less. By combining financial income with in-kind support, we are able to deliver a fully resourced library at a total value of £26,000 while only needing to raise 43% of that cost in direct funding.
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Expenditure
Wages
13.4%
Administrati
ve Costs
1.9%
UK Projects
17.5%
Kenyan Projects
67.3%
**----- End of picture text -----**
To give books to those who have never had them is to open the door to a brighter future.
**We remain committed to transparency and careful stewardship of every contribution we receive.**
We have always felt overlooked, but now we can see a brighter future ahead of us.
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Cost of Rural Reading Rooms
Library
Books & UK Transport
Conversion 13.8%
20.8%
40ft Container
& Transport
23.1%
Shipping & Clearing
42.3%
**----- End of picture text -----**
**Behind every figure is a shared effort—people choosing to give, to support, and to be part of something that reaches far beyond what numbers alone can show.**
**~ Page 7 ~**
**“Books bring generations together. They cross oceans.” Maria Camila, 2025**
The Reach of Our Books
**In 2025–26, we distributed 89,555 free books across 39 of Kenya’s 47 counties, reaching schools, universities, orphanages and community initiatives, with transport supported through recipient contributions and Kenya’s established bus network.**
During 2025–26, we delivered and distributed 89,555 books across Kenya, reaching 39 of the country’s 47 counties. These books were donated to 298 schools, 2 universities, 98 orphanages, 4 street children initiatives and 2 other community groups.
We cannot build libraries everywhere books are needed, but we can help put books directly into the hands of children and communities who have limited access to them. We therefore invite Community-Based
Organisations, schools and public libraries to apply on an ongoing basis to receive four boxes of approximately 250 books each.
Our particular focus is on reaching the most remote, furthest and under-resourced communities. The books themselves are provided completely free of charge. However, we ask recipients to make a financial contribution towards transportation. This small contribution helps create a sense of ownership while enabling us to make effective use of Kenya’s well-established bus network, allowing books to travel long distances affordably and sustainably.
Through this approach, we are able to extend the reach of our work far beyond the communities where we could establish libraries ourselves, helping more people discover the opportunities that access to books can provide.
## **Sharing Books Beyond Kenya**
Thanks to the support of our partners and wider connections, we have also been privileged to share books with communities in neighbouring Tanzania and Uganda, as well as Ghana and the UK, including Lister Hospital in Stevenage.
**~ Page 9 ~**
**“Knowing my children are safe and learning brings me real relief.” Mesaidi, 2026**
The People Behind Our Work
**We are deeply grateful to all our donors, volunteers, partners and supporters whose generosity, time and commitment make it possible for us to share the gift of books with communities in need.**
We are truly grateful to be in the privileged position of supporting JBAC, a charity whose noble cause, dedication and commitment make such a meaningful difference. It is a pleasure and a privilege to play a small part in helping JBAC continue its important work.
## _**Barry, MD**_
At Pens for Kids, we would like to express our sincere thanks to JBAC for helping us achieve our own objectives. Their support has enabled us to send pens, pencils and other essential school supplies in quantities that would otherwise be difficult for us to provide. We are truly grateful for this partnership and for the difference it enables us to make together.
## _**Chris, Co-Founder**_
At PolyPak, we sometimes have perfectly good pens and pencils that would otherwise go to waste. We are delighted that JBAC gives them a meaningful purpose, putting them into the hands of children and communities who need them.
## _**Glen, Director of Global Accounts**_
When I first heard from Lenka and JBAC, I was shocked to realise that there are people, particularly children, who might live without books being a part of their lives.
As someone whose whole life revolves around the joy that books can bring, I was more than happy to help raise awareness of JBAC's fantastic work.
## _**Chris, Bookbinder & Supporter**_
**~ Page 11 ~**
**“A book has the power to change a life.” Lynn, 2026**
The People Behind Our Work
## **We are deeply grateful to our financial supporters, whose generosity enables us to reach more communities, distribute more books and continue making a lasting difference.**
## _**Regular Givers**_
- Debbie Rebecca Janet Richard Joan Royston Judy Sandra Lola Scott Lynn Steve M Noel Steve W
## _**Grant Funders**_
Archer Trust
- Ashworth Charitable Trust Costco Enterprise Mobility Fulmer Charitable Trust Hedley FDN Octopus Capital Souter Charitable Trust St James Place Stevenage Borough Council Stevenage Community Trust Stevenage Youth Mayor Rotary Club of Barton le Clay Rotary Club of Biggleswade
## _**Regular Donors**_
- Anonymous Books For Africa
- Dollimore & Christie Pens for Kids PolyPak
- Gabriela
**~ Page 13 ~**
"We love our library"
ngoni Community• 2026
Leadership & Accountability
## **We are a Registered Charity (1153532), a Limited Company by Guarantee (08393208), governed by our Memorandum and Articles of Association.**
Our purpose, as set out in our Articles of Association, is to advance education and literacy by:
- 1.To develop the capacity and skills of members of socially and economically disadvantaged communities in the United Kingdom, in particular but not exclusively, by providing opportunities for participation in community and charitable activities, so that they may better meet their needs and participate more fully in society.
- 2.To advance education among disadvantaged communities in Kenya and wider Africa, in particular but not exclusively, through the provision of books and educational resources, and the establishment and development of libraries and community learning centres that create inclusive spaces for literacy and skills development.
The Memorandum and Articles incorporated 07 Feb 2013 as amended by Special Resolution registered at Companies House on 01 Aug 2013 as amended on 04 Oct 2025.
The Board has considered the legislative and regulatory requirements for disclosing how its charitable objectives have provided benefit to the public and has complied with the duty set out in Section 17 of the Charities Act 2011.
The strategic report outlines how our achievements during 2025 have benefited the public, either directly or indirectly.
## _**Our Board of Trustees**_
The members of the charitable company are also the members of the Board, which consists of between **5 and 12 members.** New members with specialist relevant skills and experience are appointed from time to time and their appointment is ratified at a meeting of the Board. Members serve indefinitely.
Our Trustees bring a range of experience from both the corporate and the not-forprofit sectors and individual members contribute expertise from publishing, finance, fundraising, librarianship, administration and international development.
The Board meets quarterly and reviews strategy, finances and the organisation’s charitable activities and approves matters reserved for the Board. These include issues relating to strategy and management, structure of the charity, financial controls, internal controls and risk management, contracts, communication, Board membership, remuneration, delegation of authority, corporate governance, policies and any other matters of importance for the charity.
**~ Page 15 ~**
**“JBAC inspires teaching outside classrooms.” Mesaidi, 2025**
## Accountability & Transparency
## **We operate responsibly and transparently, with clear policies, effective risk management and appropriate support for our staff.**
JBAC’s Senior Management Team consists of the Founder and Chief Executive, who works in the UK, and a Project Coordinator based in Kenya. The team communicates regularly with the Board to ensure effective oversight and accountability.
Salaries are reviewed periodically and approved by the appropriate trustees. JBAC currently has two paid members of staff, neither earning more than £60,000 per year.
In Kenya, we also work with a group of advisors and ambassadors who provide valuable local insight and help ensure that our work continues to respond to the needs and gaps within the communities we serve.
## **Equality, Diversity and Inclusion**
JBAC is committed to treating everyone fairly, with respect and without discrimination. We value diversity and recognise that different backgrounds, experiences and perspectives make our charity stronger.
We aim to create an inclusive environment where everyone is valued, listened to and able to contribute. Our approach is guided by four key values:
- Respect – we listen to and value different views.
- Empathy – we care about people and appreciate what each person brings. Accountability – we act openly, honestly and responsibly.
- Dedication – we work together to make a positive difference.
We monitor this policy on an ongoing basis and review it annually. The policy was reviewed in 2025, with no changes required.
## **Managing Risk**
JBAC regularly reviews the risks that could affect our work and takes steps to manage them. Our main areas of risk include funding, shipping and transport costs, the availability of donated books, and the challenges of working in changing and sometimes difficult environments.
During the year, the conflicts in the Middle East and Ukraine increased shipping costs, disrupted established routes and made transporting books more complex. We continue to monitor these challenges and adapt our approach where necessary. We also recognise the need to strengthen and diversify our fundraising so that we are not overly dependent on a small number of income sources. Developing new funding opportunities will be an important part of our future plans.
As a small charity, we carefully monitor our capacity, resources and operations to ensure that we can continue to deliver our work effectively and sustainably.
**~ Page 17 ~**
**“The Writing Competition gives children outlet and purpose to be creative.” Head Teacher Mr Tsuma, 2026**
Administrative Details
## **Our administrative details provide clear information about JBAC’s structure, registration, trustees and key contacts.**
## **Registered Address:**
5 Lindens, Stevenage, Hertfordshire, SG1 1ST, United Kingdom
## **Charity Number:**
1153532 (England & Wales)
## **Company Number:**
08393208 (England & Wales)
## **Auditors:**
D A Green & Sons, 12 The Broadway, St Ives, Cambridgeshire, PE27 5BN
## _**Trustees | Directors**_
## _**Kenyan Advisory Board**_
Diane Bugeja - Chair Katherine Suleiman Lynn Sawyer
Cecilia Anyesi Wakoli Teddy Johana Otieno Musiga Gladys Sawe Jerop
## _**Board Members**_
The directors and members of the company are the Board Members.
## _**Members of Staff**_
Dr Lenka McAlinden - Founder & Chief Executive, United Kingdom Mr Juma Mwakina - Project Coordinator, Kenya
## _**JBAC’s Owned & Managed Libraries Our Relocated Libraries**_
- 1.Dzunga, Ukunda
- 2.Chidzangoni, Diani
1.Mwaroni
2.Malalani
- 3.Shimba Hills
- 4.Kombani
- 5.Msambweni
- 6.Tiwi
**~ Page 19 ~**
**“We love volunteering for our future generations.” Edwin, 2026**
## Statement of Trustees' Responsibilities
The trustees (who are also the directors of Just Be A Child for the purposes of company law) are responsible for preparing the trustees' 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". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. 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:
select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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.
## _**Small companies provision statement**_
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 10 August 2026 and signed on its behalf by:
Diane Bugeja Chair of Trustees
**~ Page 21 ~**
**“My very first pencils. I love them!” Nabeel, 2025**
## Independent Auditor’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 7 February 2026.
## **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 Just be a Child 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.
**~ Page 23 ~**
## **Statement of Financial Activities for the Year Ended 7 February 2026 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
**----- Start of picture text -----**
Unrestricte Restricted Total Unrestricte Restricted Total
d d
Note funds funds 2026 funds funds 2025
£ £ £ £ £ £
Income and
Endowments from:
3 63,325 24,486 87,811 52,085 32,806 84,891
Donations and
legacies
Total income 63,325 24,486 87,811 52,085 32,806 84,891
Expenditure on:
Charitable activities 4 (50,975) (24,486) (75,461) (68,275) (16,949) (85,224)
Total expenditure (50,975) (24,486) (75,461) (68,275) (16,949) (85,224)
Net income 12,350 - 12,350 (16,190) 15,857 (333)
Net movement in
-
funds 12,350 12,350 (16,190) 15,857 (333)
Reconciliation of
funds
(5,781) 21,344 15,563 10,409 5,487 15,896
Total funds brought
forward
Total funds carried
forward 11 6,569 21,344 27,913 (5,781) 21,344 15,563
**----- End of picture text -----**
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown is shown in note 11.
The notes on pages 26 to 31 form an integral part of these financial statements.
**~ Page 24 ~**
## **Just Be A Child (Registration number: 08393208) Balance Sheet as at 7 February 2026**
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2026 2025
Note
£ £
Fixed assets
8 3,727 4,385
Tangible assets
Current assets
9 11,404 3,247
Stocks
Cash at bank and in hand 10 12,782 7,931
24,186 11,178
Net assets 27,913 15,563
Funds of the charity:
Restricted income funds
21,344 21,344
Restricted funds
Unrestricted income funds
6,569 (5,781)
Unrestricted funds
Total funds 11 27,913 15,563
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For the financial year ending 7 February 2026 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 24 to 31 were approved by the trustees, and authorised for issue on 10 August 2026 and signed on their behalf by:
Diane Bugeja Chair of Trustees
The notes on pages 26 to 31 form an integral part of these financial statements.
**~ Page 25 ~**
**Just Be A Child**
**Notes to the Financial Statements for the Year Ended 7 February 2026**
## **1. Charity status**
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. One individual is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is:
5 Lindens Stevenage Herts SG1 1ST
These financial statements were authorised for issue by the trustees on 10 August 2026.
## **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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## _**Basis of preparation**_
Just be a Child 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.
## _**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.
## _**Income and endowments**_
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
**~ Page 26 ~**
**Notes to the Financial Statements for the Year Ended 7 February 2026**
## **Just Be A Child**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**~ Page 27 ~**
## **Just Be A Child**
## **Notes to the Financial Statements for the Year Ended 7 February 2026**
## **Stock**
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
## **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.
## **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.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **3. Income from donations and legacies**
**----- Start of picture text -----**
Unrestricted funds Restricted
Total funds
General funds
£
£ £
Donations and gifts -
5,000 5,000
Storage UK -
12,630 12,630
Donations
-
6,375 6,375
Donations of books
-
4,774 4,774
Donations of pens and pencils -
4,258 4,258
Gift aid reclaimed
Grants
35,288 19,482 54,774
Grants
Total for 2026 63,325 24,486 87,811
Total for 2025 52,085 32,806 84,891
4. Expenditure on charitable activities
Activity support costs 2026 2025
£ £ £
Direct Expenses 75,461 75,461 85,224
**----- End of picture text -----**
£50,975 (2025 - £68,275) of the above expenditure was attributable to unrestricted funds and £24,486 (2025 - £16,949) to restricted funds.
**~ Page 28 ~**
## **Just Be A Child**
## **Notes to the Financial Statements for the Year Ended 7 February 2026**
## **5. Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
## **6. Staff cost**
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
**----- Start of picture text -----**
2026 2025
No No
Administrations 2 2
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No employee received emoluments of more than £60,000 during the year.
**~ Page 29 ~**
**Just Be A Child**
## **Notes to the Financial Statements for the Year Ended 7 February 2026**
## **7. Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **8. Tangible fixed assets**
**----- Start of picture text -----**
Furniture & Equipment £ Total £
Cost
At 8 February 2025 6,070 6,070
At 7 February 2026 6,070 6,070
Depreciation
At 8 February 2025 1,685 1,685
Charge for the year 658 658
At 7 February 2026 2,343 2,343
Net book value
At 7 February 2026 3,727 3,727
At 7 February 2025 4,385 4,385
9. Stock
2026 £ 2025 £
Stocks 11,404 3,247
10. Cash and cash equivalents
2026 £ 2025 £
Cash at bank 12,782 7,931
**----- End of picture text -----**
**~ Page 30 ~**
## **Just Be A Child**
## **Notes to the Financial Statements for the Year Ended 7 February 2026**
## **11. Funds**
**----- Start of picture text -----**
Balance at 8 Incoming Resources Balance at 7
February 2025 resources expended February 2026
£ £ £ £
Unrestricted funds
General (5,781) 63,325 (50,975) 6,569
Restricted funds 21,344 24,486 (24,486) 21,344
Total funds 15,563 87,811 (75,461) 27,913
Balance at 8 Incoming Resources Balance at 7
February 2024 resources expended February 2025
£ £ £ £
Unrestricted funds
(68,275) (5,781)
General 10,409 52,085
Restricted funds 5,487 32,806 (16,949) 21,344
Total funds 15,896 84,891 (85,224) 15,563
**----- End of picture text -----**
## **12. Analysis of net assets between funds**
**----- Start of picture text -----**
Unrestricted funds
General £ Designated £ Total funds £
-
Tangible fixed assets 4,385 4,385
Current assets - 21,344 21,344
Current liabilities (10,166) - (10,166)
Total net assets (5,781) 21,344 15,563
**----- End of picture text -----**
**~ Page 31 ~**
test L
brary
ftning• 2025
41