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|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|
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|Charity|Number:|1164473(England
8 Wales)|
|---|---|---|
|||SC046157 (Scotland)|
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||||||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|
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||||||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|
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||||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|
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|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|
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|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|
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|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|
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|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|
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|||||||||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|
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|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|
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|Tangible fixed assets||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Fixtures,|||
|||||investment|||Land 8||fittings 8|||
||||||property||buildings||equipment||Total|
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|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|
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|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|