Charlty Reglstratlon No. 1160451 THE JUST LIVING FOUNDATION ANNUAL REPORT AND FINANCIALSTATEMENTSFOR THE YEAR ENDED 31 MARCH 2026 THE JUST LIVING FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Signatory Trustee Professor Stuart Walker Charlty number 1160451 Advisor Strawberry Hill Consulting Ltd CONTENTS Pa8e Trustee's report Statement of Trustee'5 responsibilities Statement of financial activities Balance Sheet Notes to the accounts 8-11 THE JUST LIVING FOUNDATION TRUSTEE'S REPORT FOR THEYEAR ENDED 31 MARCH 2026 The trustees for The Just Living Foundation present their report for the year ended 31 March 2026. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with. the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Prartice applicable to charities preparing their accounts in accordance wlth the Financial Reporting Standard appllcable in the UK and Republic of Ireland {FRS 1021 (effective l January 20151". The Charity's tnjstees are responsible for the preparation of the accounts. The charity'5 trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination has been recetved and no issues were reported. Objertlves and actl¥ltles The Just Living Foundation's objectives are.. al The prevention or relief of poverty by providing grants. items and services to individuals in need and or Charities or other organisations working to prevent or relieve poverty in such parts of the World as the trustees from time to time fflay think fit. b) To promote sustainable development for the benefit of the public by: i) The relief of poverty and the improvement of the conditions of life in socially and economically disadvantaged communltles. ill the promotion of sustainable means of achieving economic growth and regeneration. Sustainable development means the development which meets the needs of the present without compromising the ability of the future generations to ffleet their needs. The trustees have paid due regard to guidance issued by the Charty Commi55ion in deciding what activitie5 the Charity should undertake. Applications for employment by disabled persons are alway5 fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company's continues and that the appropriate training is arranged. It Is the policy of the company that the training. career development and promotion of disabled persons should, as far as p055ible, be identical to that of other employees. Achlevements and Performan￿ Flnancial revl It is the policy of The Just Living Foundation that unrestricted funds which have not been deslgnated for specific use should be maintained at a reasonable level. The Charity consider5 that reseNes at thls level will ensure that, in the event of a significant drop in fundin& they will be able to continue the Charity's current activities while consideration is given to ways in whl¢h additional fund5 May be raised. This level of reserves has been maintained throughoutthe year. The Charity has assessed the major rlsk5 to which it 15 exposed, and are satisfied that Systems are in place to mitigate exposure to the major risks. During the year. the Foundation supported a number of different, local, national and international projects all meeting the Foundations Objectives. Grants of particular note were made to the following; The Mindfill Foundation, a registered UK charity dedicated to preventing domestic abuse and harmful behaviour through trauma-informed education and early intervention. Continuing to support the Community Outreach Project in South Africa. via the UK charity www.coptrust.or& who help ordinary South Africans to make a lasting and meaningful difference to the lives of their fellow cit12ens. Structurei governance and management The Just Living Foundation is a Charitsble Incorporated Organisation. The Trustees who served during the year were: Dr. Stuart Walker Or. Julian Walker Dr. Mel Walker Laura Joan Talaga The Trustee's report was approved by the Trustees Professor Stuart Walker Dated= THE JUST LIVING FOUNDATION TRUSTEES, RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2026 The trustees are responsible for preparing the Trustee's Report and the accounts in accordan￿ with applicable law and United Kingdom Accounting Standard5 Iunited Kingdom Generally Accepted Accounting Practice). The law applicable to charitie5 in England and Woles requires The Just Living Foundation to prepare accounts for each financial year which give a true and fair view of the State of affairs of the Charityand of the incoming resources and application of resources of the Charity for that year. In preparing these accounts, the trustees are required to: Select Suitable accounting policies and then apply them consi5tently- Observe the methods and principles In the Charities SORP; Make judgements and estimates that are reasonable and prudent- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts,. and Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial p051tion of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the Provisions of the trust deed. They are also responsible for safeguarding the a55ets of the Charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. THE JUST LIVING FOUNDATION STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unrestrirted Funds Totol 2025 Notes come from: Donations and legacles HMRCGiftAid Bank Interest 25,588 181 105 Total Income 105 25, 769 enditure on.. Charitable activities 42,799 54.658 Administrative expenses 1,321 1.335 Total resources o(pended 44.120 55,993 Net expenditure for the year/ Net movement in fijnds 144.0151 (30,224) Fund balances at l April 2025 72.579 102.803 Fund balances at 31 March 2026 28,564 72,579 THE JUST LIVING FOUNDATION BALANCE SHEEr AS AT 31 MARCH 2026 2026 2025 Notes CURRENT ASSETS Cash at bank and in hand 29.264 73.179 Creditors- Amounts Falling Due Within One Year 1700) 1600) NET CURRENT ASSETS IUABILITIES) 28,564 72.579 TOTAL ASSETS LESS CURRENT UABILITIES 28,564 72,579 NET ASSETS 28,564 72,579 CAPITAL AND RESERVES blf Profit and Loss Account 72,579 144.015) 102.803 130,224) FUNDS OF THE CHARITY 28.564 72.579 The financial statements were approved by the trustees and authorised for Issue on and are signed on Its behalf by: Professor Stuartwalker Trustee THE JUST LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 l Attountiry policles Company infomiation The Just Living Foundatlon is a Charitable Incorporated Organisation. 1.1 Accountln8 conventlon These accounts have been prepared in accordance with FRS 102 Yhe Financial Reportlng Standard applicable in the UK and Republic of Ireland" ("FRS 102.1, "Accounting and Reporting by Charities" the Statement of Recommended Practlce for charitles applying FRS 102. the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from l January 2015. The Charity is a Public Benefit Entity as defined by FRS 102. The accounts have departed from the Charities {Accounts and Reports) Regulations 2008 only to the extent required to piovide a true and fair view. This departure has involved following the Statement of Recommended Practice for charitie5 applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The accounts are prepared in sterlin& which is the functional currency of the company. Monetary amounts In these financiol ststements are rounded to the nearest £. The accounts have been prepared on the historical cost convention. modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policles adopted are set out below. 1.2 Golng concern At the tlme of approving the accounts, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustee's continue to adopt the 80in8 concern basis of accounting in preparin8 the accounts. 1.3 Charltable fund$ Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitsble objectives unless the funds have been designated for other purposes. Restricted fund5 are subject to specific conditions by donor5 as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts. Endowment funds are subject to specific conditions by donors that the capital must be maintained by trustees. THE JUST LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 1.4 Incomlng resources Income is recognised when the Charity is legally entitled to it after any performance conditions have been met. the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recoEnised once the Charity has been notrfied of the donation. unle55 performance conditions require deferral of the amount. Legacies are recognised on receipt or otherwise if the Charity has been notified of an Impending distribution. the amount is known. and receipt Is experted. If the amount is not known, the legacy is treated as a contingent asset. Turnover is measured at the falr value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of busine55. net of discounts, VAT and other sales related taxes. 1.5 Cash and ca$h equfvalent$ Cash and cash equivalents include ¢a5h in hand. deposits held at call wlth banks. other short-term liquid investments with original maturitie5 of three months or le55. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Baslcfinonciol ossets Basic financial assets, which include trade and other receivables and cash and bank balances, are Inltially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unles5 the arrarsgernent constitutes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. 8osicfinonclal Hobilltles Basic financial liabilities, includln8 trade and other payables, are initially recognised at transactlon price unle55 the arrangement constitutes a financing transaction, where the debt instrument 15 measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabillties. Trade payables are recognised inltlally at transaction price and subsequently measured at amortlsed cost using the effective Interest method. Derecoqnltion offinonciolllabllltles Financial liabilities are derecogni5ed when the compan¢s contractual obligations expire or are discharged or cancelled. 10 THE JUST LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 2 Crltlcal accountlng estlmates andJudgements In the application of the Charivs accounting policies, the directors are required to make judgements. estimates and a55umption5 about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recogn15ed in the period in which the estimate is revlsed where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 3 Donatlons and legacles 2026 2025 Donations and gifts HMRC Gift Aid 25.88 4 Charltable artlvltles Unrestrlrted Funds Total 2025 Charitsble Grants 42.799 42.799 54,658 5 Admlnlstratlve expenses Bank Charges l T Costs 112 112 115 409 409 620 Accountancy 800 6m 1.321 1.321 1,335 Analy5i5 by fund 1,321 1,321 1,335 Unrestricted funds 1,321 1,321 1.335 THE JUST LIVING FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 6 Flnanclal Instruments 2026 2025 Carrying amount of financial assets Debt instruments measured at amortised cost 29.264 73,179 Carrying amount of flnancial liabilities Measured at amortised cost 71X) 7 Credltors: amounts falllng due wlthln one year 2026 2025 Atcruals and deferred income 7(KJ 6(k) 8 Cash generated from operatlons 2026 2025 Surplus/ldeficit) for the year 144.0151 130,224) Movements in working capital IDecreasel/increase in creditors Cash absorbed by operations 144,015) 130.224) 12 Corbiere Holdings UK Limited 144 High Street Teddington TW11 8HZ United Kingdom ## 4 August 2026 Just Living Foundation I write to you in respect of the accounts of the Just Living Foundation (“Charity”) for the year ended 31 March 2026. ## Respective responsibilities of trustees and examiner The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. ## It is my responsibility to: - (i) examine the accounts under section 145 of the 2011 Act; - (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - (iii) to state whether particular matters have come to our attention. ## Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. ## Independent examiner's statement In connection with our examination, no other matter except that referred to in the previous paragraph has come to my attention: - (a) which gives me reasonable cause to believe that in any material respect the requirements: - (i) to keep accounting records in accordance with section 130 of the 2011 Act; and (ii) to prepare accounts which accord with the accounting records, and comply with the accounting requirements of the 2011 Act; have not been met or Corbiere Holdings UK Limited Registered Company Number: 12919386 Registered in England and Wales to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. If you require any further information, please contact the undersigned. Respectfully yours, David Turner ACMA Director David.a.Turner@gmail.com +44 (0)7740 734879 Corbiere Holdings UK Limited Registered Company Number: 12919386 Registered in England and Wales