2023-09-30-accounts

Legal and administrative	Legal and administrative	information
Report of the Trustees			2-14
Independent Auditors	Report		15-17
Statement of Financial		Activities
Balance Sheet
Statement ofCash Flows			20
Notes to the Financial		Statements	21 - 30

Charity	Number:	1164473(England 8 Wales)
		SC046157 (Scotland)

					Unrestricted	Unrestricted	Total	Total
				Notes	General	Designated	Funds	Funds
					Fund	Funds	2023	2022
								8
Income from:
Donations					'11,723	1,806,350	1,818,073	1,663,114
Trading activities					17,201		1/,201	70,994
Investments					48,013		48,013	83.797
Other					68,422		68,422	71,941
Total income					145,359	1,806,350	1,951,709	1,889,846
Expenditure	on:
Raising funds					14,953		14,953	52,756
Charitable activities					200,279	1,879,671	2,079,950	2,001,009
Other
Total expenditure					215,232	1,879,671	2,094,903	2,053,765
Net income/(expenditure)					(69,873)	(73,321)	(143,194)	(163,919)
Taxation								(81)
Gains/(losses)	on revaluation		of	15				352,565
investment propertv
Gains/(losses)	on revaluation		of	17			47,49'I	(314,702)
investments
Transfers between		funds		19
Net movement	in funds				(22,382)	(73,321)	(95,703)	(126,137)
Reconciliation	offunds:
Total funds brought		forward			500,115	3,624,866	4,124,981	4,251,118
Totai funds carried		forward			477,733		4,029,278	4,124,981

					JUST HELPING CHILDREN	JUST HELPING CHILDREN	JUST HELPING CHILDREN
					BALANCE SHEET
					AS AT 30	September	2023
Fixed assets
Tangible fixed assets								2,464, 361		2,111,269
Current assets
Debtors					16				25,261
Investments					17	1,514,149			1,902,557
Cash at bank	and in	hand				19,688			100,536
						1,578,416			2,028,354
Creditors
Amounts falling due within				one year		'13,499!			i14,642i
Net current	assets							1,564,917		2,013,712
Total assets	less current			liabilities				4 029278		4,124,981
Funds ofthe charity
Llnrestricted	general	fund			19			477,733		500,115
Unrestncted	designated		funds		19			3,551 545		3624 866
Total charity	funds							4,029,278		4,124,981

			2023
			6
Cash flow from operating activities
Net income / (expenditure) for year			(95,703)	(126,137)
Depreciation oftangible fixed assets			4,111	4,171
(Increase) / decrease in debtors			(19,318}	86,152
increase / (decrease) in creditors			(1,143)	1,735
Revaluation (gains) / losses on investment		property		(352,565)
Revaluation (gains) / losses on investments			(47,491)	314,702
Income from investments			(39,153)	(35,706)
Payment of investment management	fees			21,384
Rental income received			(67,576)	(71,895)
Gain on sale of investments			(8,860}	(48,091)
Cash generated from operations			(255,220)	(206,251)
Net cash flow from operating activities			(255,220)	(206,251)
Cash flow from investing activities
Payments to acquire tangible fixed assets			(357,204}
Payments to acquire investments Proceeds from sale of investments			(218,742) 640,424	{339,805) 358,272
Income from investments			39,018	33,570
Income from revaluations			(16,790)	6,410
Payment of investment management Rental income received	fees		(19,913) 67,576	{21,384) 71,895
Net cash flow from investing activities
Net increase / (decrease) in cash and cash equivalents			(120,851)	(97,293)
Cash and cash equivalents at 1 October			198,626	295,919
Cash and cash equivalents at 30 September			77 775	198,626
Cash and cash equivalents consists of:
Cash at bank and in hand			19,688	100,536
Deposit investment account			58,087	98,090
Cash and cash equivalents at 30 September				198,626

ome from donations
	Unrestricted	Unrestricted
	General	Designated
	Fund	Funds	2023	2022
	6	6	6
Donations	11,723	1,806,350	1,818,073	1,663,114

come from	trading activities
		Unrestricted	Unrestricted
		General	Designated
		Fund	Funds	2023	2022
		6		6
Sale of goods		17,201		17,201	70,994
come from	investments
		Unrestricted	Unrestricted
		Generat	Designated
		Fund	Funds	2023	2022
		F	8	6
Dividends	and interest received	39,153		39,153	35,706
Profitr(loss)	on sale of investments	8,860		8,860	48,091
		48,013		48,013	83,797
her income
		Unrestricted	Unrestricted
		General	Designated
		Fund	Funds	2023	2022
				6	6
Rental income		67,576		67,576	71,895
Bank interest received		846		846	46
		68,422		68,422	71,941

Unrestricted	Unrestricted
General	Designated
Fund	Funds	2023	2022
		6
14,953		14,953	52,756

7	Analysis	of	expenditure	on charitabia	activities	activities
				Direct		Support	Governance	Total	Total
				costs		costs	costs	2023	2022
									E
	Charitable		activities	1,879,671		173,966	26,313	2,079,950	2,001,009
8	Direct costs		ofcharitable	expenditure
						Unrestricted	Unrestricted
						General	Designated
						Fund	Funds	2023	2022
									6
	Treatment		costs				1,839,768	1,839,768	1,792,598
	Donations						643	643	1,245
	Fundraising		costs				39,260	39,260	36075
							1,879,671	1,879,671	1,829,918

pport c	osts
					Unrestricted	Unrestricted
					General	Designated
					Fund	Funds
					F
Salaries					86,275		86,275	73,558
Advertising		and	marketing		9,8?6		9,876	7,921
Depreciation					4,111		4,111	4,171
Travel					802		802	6,627
Other support costs					12,200		12,200	9,313
Administration			costs		46,047		46,047	29,694
Property	maintenance			costs	288		288	13,218
					173,966			144,502

								Unrestricted	Unrestricted
								General	Designated
								Fund	Funds	2023	2022
									E		6
Auditors		remuneration						6,400		6,400	5,205
Bank	charges
Management			fees					19,913		19,913	21,384
Legal	and professional					fees
								26,313		26,313	26,589
xation
Analysis		of tax		expense:
Current		tax:
	Corporation				tax
-	Rounding			of	tax provision		in prior year
											81

aff costs
The cost of employing	staff was:
Wages and salaries		82,034	68,172
Social security costs		1,780	3,341
Pension costs		2,461	2,045
		86,275	73,558

Tangible fixed assets
									Fixtures,
				investment			Land 8		fittings 8
					property		buildings		equipment		Total
							6		6
Cost
As at 01 October 2022					1,939,755		193,538		3,485		2,136,778
Additions					357,204						357,204
Revaluations
Disposais
As at 30 September	2023				2,296,959		193,538		3,485		2,493,983
Depreciation
As at 01 October 2022							23,226		2,284		25,510
Charge for the year							3,871		240		4,111
Eliminated on disposal
As at 30September	2023						27,097				29,621
Net book value
As at 30 September	2022				1,939,755		170,312		1,201		2,111,269
As at 30 September	2023				2,296,959		166,441		961		2,464,361
The Trustees have reviewed		the	current	market	and consider the value of the investment						properties
held in the accounts	to accurately		reflect	their	current	net	realisable value.		An investment		property
held by the charity,	with a	value	of 6225,000		in these accounts, was			sold (pending		contract) for
6228,000 after the balance		sheet	date.
Debtors
											2022
Other debtors									44,579		25,261
Current asset investments
							Deposit	Investment
							account		portfoiio		Total
Cost or valuation
As at 01 October 2022							98,090		1,804,467		1,902,557
Additions							(218,742)		218,742
Disposals							640,424		(631,564)		8,860
Revaluations							(16,790)		64,282		47,492
Transfers out							(464,000)				(464,000)
Investment income							39,018		135		39,153
Management/Adviser	fees						',19,913!				t19,913'
As at 30 September	2023						58,087		1,456,062		1,514,149

e carrying amounts oft	he ch	ant	y's financ	ial instruments are as fol	lows.
					2023
Financial assets					F
Measured at fair value through			net income I expenditure:
Fixed asset listed	investments				1,514,149	1,902,557
Investment property					2i296,959	1,939,756
					3,811,108	3,842,313
Debt instruments measured		at amortised		cost:
Cash at bank and	in hand				19,688	100,536
Other debtors					44,579	25,261
					64,267	125,797
Financial liabilities
Measured at amortised	cost
Accruals and deferred		income			3,000	3,000
- Other creditors					10,499	11,642
					13,499	14,642