REGISTERED COMPANY NUMBER: 08735450 (England and Wales) REGISTERED CHARITY NUMBER: 1155283
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022
FOR
JMHA NORTH WEST
Wyatt, Morris, Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
JMHA NORTH WEST
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 8 |
| Detailed Statement of Financial Activities | 9 |
JMHA NORTH WEST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2022
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 5 April 2022. 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
The charities objectives are to help those people that are vulnerable, and with the COVID-19 pandemic we saw a rise in domestic violence and as such we have worked with women’s refuge in housing some of their clients, as well as homeless families or families living in below standard accommodation.
Due to our objectives listed above the charity oversees property refurbishments with a family in mind to be housed in the property once it has finished, working alongside our partners.
In the last 12 months our charity has helped house 6 vulnerable / families within Rochdale and Middleton areas.
FINANCIAL REVIEW
Financial position
At the year ended 5th April 2022, the charity had total unrestricted funds (and free reserves) of £1,613.
Investment policy and objectives
The trustees have considered the most appropriate policy for investing funds and have found that a building society or bank account meets their requirements.
Reserves policy
Our financial policy is to hold monies within the charities bank account with the Co-Op Bank. As at April 5th 2022 we held £1613.14. The day to day running expenses of the charity are minimal and if there is insufficient funds to cover the full expenses, then this is paid for by the founding directors of the charity and reimbursed at a later stage if requested.
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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08735450 (England and Wales)
Registered Charity number
1155283
Registered office
Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
Trustees
M C W Camden-clarke Company Director Mrs J G Camden-clarke Company Director
Company Secretary
M C W Camden-clarke
Independent Examiner
Wyatt, Morris, Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
Page 1
JMHA NORTH WEST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2022
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 21 December 2022 and signed on its behalf by:
M C W Camden-clarke - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JMHA NORTH WEST
Independent examiner's report to the trustees of JMHA North West ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 5 April 2022.
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:
-
accounting records were not kept in respect of the Company as required 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 accounts 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 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.
Christian Morris Wyatt, Morris, Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
21 December 2022
Page 3
JMHA NORTH WEST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2022
| 2022 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 123,905 EXPENDITURE ON Charitable activities Accomodation costs 125,427 Other (100) Total 125,327 NET INCOME/(EXPENDITURE) (1,422) RECONCILIATION OF FUNDS Total funds brought forward 3,035 TOTAL FUNDS CARRIED FORWARD 1,613 |
2021 Total funds £ 29,031 26,343 204 26,547 2,484 551 3,035 |
|---|---|
The notes form part of these financial statements
Page 4
JMHA NORTH WEST
BALANCE SHEET 5 APRIL 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Cash at bank | 1,613 | 3,035 | |
| NET CURRENT ASSETS | 1,613 | 3,035 | |
| TOTAL ASSETS LESS CURRENT | LIABILITIES | 1,613 | 3,035 |
| NET ASSETS | 1,613 | 3,035 | |
| FUNDS | 4 | ||
| Unrestricted funds | 1,613 | 3,035 | |
| TOTAL FUNDS | 1,613 | 3,035 | |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2022 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.
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 21 December 2022 and were signed on its behalf by:
M C W Camden-clarke - Trustee
The notes form part of these financial statements
Page 5
JMHA NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022
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.
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.
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.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 5 April 2022 nor for the year ended 5 April 2021.
Trustees' expenses
There were no trustees' remuneration or other benefits for the year ended 5th April 2022, nor for the year ended 5th April 2021.
Trustees Expenses:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Amounts paid to trustees | - | 104 |
| ====== | ====== |
Expenses includes travel, subsistence and administrative expenses reimbursed.
continued...
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JMHA NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Charitable activities Accomodation costs Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
Unrestricted fund £ 29,031 26,343 204 26,547 2,484 551 3,035 Net movement At At 6.4.21 in funds 5.4.22 £ £ £ 3,035 (1,422) 1,613 3,035 (1,422) 1,613 Incoming Resources Movement resources expended in funds £ £ £ 123,905 (125,327) (1,422) 123,905 (125,327) (1,422) Net movement At At 6.4.20 in funds 5.4.21 £ £ £ 551 2,484 3,035 551 2,484 3,035 |
|---|---|
4. MOVEMENT IN FUNDS
continued...
Page 7
JMHA NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022
4. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 29,031 | (26,547) | 2,484 | |
| TOTAL FUNDS | 29,031 | (26,547) | 2,484 |
5. RELATED PARTY DISCLOSURES
Mr M Camden-Clarke and Mrs J Camden-Clarke are trustees of JMHA North West and also are directors of J&M Residential Limited. During the year income was received from J&M Residential Limited to JMHA North West totalling £123,905.
Page 8
JMHA NORTH WEST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2022
| INCOME AND ENDOWMENTS Donations and legacies Donations Total incoming resources EXPENDITURE Charitable activities Accomodation costs Office costs Motor and travel expenses Other Late payment penalties Support costs Management Trustees' expenses Total resources expended Net (expenditure)/income |
2022 £ 123,905 123,905 122,195 1,550 1,682 125,427 (100) - 125,327 (1,422) |
2021 £ 29,031 29,031 26,343 - - 26,343 100 104 26,547 2,484 |
|---|---|---|
This page does not form part of the statutory financial statements
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