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← Jpc Community Farm

2023-12-31-accounts

REGISTERED COMPANY NUMBER: 10523319 (England and Wales) REGISTERED CHARITY NUMBER: 1172634

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

JPC Community Farm

JBC Accountants Limited Chartered Accountants 3B Lockheed Court Preston Farm Stockton on Tees TS18 3SH

JPC Community Farm

Contents of the Financial Statements for the Year Ended 31 December 2023

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 15

JPC Community Farm

Report of the Trustees for the Year Ended 31 December 2023

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 period ended 31 December 2023. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

We raise funds to provide support and activities for people with additional and complex needs. The activities include our JPC Independence Award, a structured program designed to help adults with special/complex needs learn vital independent skills. Also, our JPC Animal Therapy activity, which is helping young adults gain confidence through animal therapy and animal husbandry courses.

Significant activities

Due to the impact of the COVID Pandemic and changes imposed by our current landlord, we are unable to continue to offer high quality living accommodation respite and care facilities. Our focus now is delivering a comprehensive and proven activities service through our JPC Training for Independence program, which is designed to help educate and support adults by reason of disability vital independent skills and lifelong learning opportunities.

In addition to the above, we also offer Animal Therapy which helps adults and others with special and complex needs to gain confidence through animal therapy and husbandry courses. These courses are currently partially being funded through the National Lottery Reaching Communities Program.

Public benefit

The trustees confirm that they have complied with the duty set out in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charities Commission in respect of public benefit.

Principal Funding Sources

During the year JPC Community Farm continued to receive voluntary assistance from local people and organisations. The Trustees take this opportunity to extend their gratitude to these individuals and organisations for the time they have given and to the following organisations and funders who have provided financial support for services and activities during the year. The main sponsors:

National Lottery - Animal Therapies £92,622 Hambleton Council - £4,420 Wolfsen Foundation - Grant for Kitchen renovation, £24,089

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During the year JPC Community Farm has been successful in seeking and securing grant funding in order to continue the development of the Care/Petting Farm and Training for Independence.

The organisation has continued to work throughout the year to develop long-lasting partnerships with other service providers in the North Yorkshire and Teesside area.

FUTURE PLANS

The organisation continues to look towards its long-term objectives and will continue generating and securing funds which will provide JPC Community Farm with the ability of providing the services listed in it's Objective & Aims.

The Trustees and staff of JPC Community Farm continue to dedicate their time and efforts towards ensuring a brighter future for all it's beneficiaries.

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.

Page 1

JPC Community Farm

Report of the Trustees for the Year Ended 31 December 2023

The charity is governed by its Memorandum of Association which establishes the objects and powers of the charity and its Articles of Association, which governs the charity.

The company is limited by guarantee, having no share capital.

Recruitment and appointment of new trustees

The trustees/directors who held office during the year to 31st December 2023 are set out below. All directors of the company are also trustees of the charity and there are no other trustees.

The Board comprises of between three and seven members, all of whom will be Full Members as defined within the Articles. Any replacements are elected by the Board of Trustees/Directors at a normal meeting and they will serve until the next Annual General Meeting (AGM). All Full Members shall retire from office at every AGM, but then be eligible for re-election, if duly nominated.

The Board may also co-opt, as advisors, no more than two persons (members or not), to serve on the Board. Employees, persons under eighteen years of age, or prohibited by law to be directors, are prohibited to serve on the Board.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10523319 (England and Wales)

Registered Charity number

1172634

Registered office

Thorn Tree Farm Busby North Yorkshire TS9 5LB

Trustees

Mr P Connaughton (appointed 13/2/2023) Mrs J Connaughton Ms A S Heath Mr N P Winney Mr D Hakami Mr F I Unigwe (resigned 6/7/2023) L Ingledew Principal Staff: Mrs Lindsay Walker (Chief Operating Officer)

Independent Examiner

JBC Accountants Limited Chartered Accountants 3B Lockheed Court Preston Farm Stockton on Tees TS18 3SH

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 27 September 2024 and signed on its behalf by:

Mr D Hakami - Trustee

Page 2

Independent Examiner's Report to the Trustees of JPC Community Farm

Independent examiner's report to the trustees of JPC Community Farm ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 the Company 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.

L Dickson

The Institute of Chartered Accountants in England and Wales

JBC Accountants Limited Chartered Accountants 3B Lockheed Court Preston Farm Stockton on Tees TS18 3SH

27 September 2024

Page 3

JPC Community Farm

Statement of Financial Activities

for the Year Ended 31 December 2023

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
33,145
-
Charitable activities
Musical Horticultural Therapy Garden
-
-
Education Centre
-
-
Core Charitable
5,999
92,622
Minibus
-
-
Kitchen renovations
-
28,509
Other trading activities
3
101,829
-
Total
140,973
121,131
EXPENDITURE ON
Raising funds
4
2,664
-
Charitable activities
5
Development of Farm Buildings
-
931
Musical Horticultural Therapy Garden
-
1,945
Education Centre
-
5,059
Petting Farm
2,353
-
Core Charitable
166,889
74,176
Minibus
-
5,962
Kitchen renovations
-
28,509
Total
171,906
116,582
NET INCOME/(EXPENDITURE)
(30,933)
4,549
RECONCILIATION OF FUNDS
Total funds brought forward
(81,257)
67,289
TOTAL FUNDS CARRIED FORWARD
(112,190)
71,838		 31/12/23
Total
funds
£
33,145
-
-
98,621
-
28,509
101,829
262,104
2,664
931
1,945
5,059
2,353
241,065
5,962
28,509
288,488
(26,384)
(13,968)
(40,352)		 31/12/22
Total
funds
£
33,075
4,752
8,600
82,352
22,500
-
144,028
295,307
13,962
1,163
6,716
15,788
-
316,527
8,642
-
362,798
(67,491)
53,523
(13,968)

The notes form part of these financial statements

Page 4

JPC Community Farm

Balance Sheet 31 December 2023

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
10
19,697
38,919
CURRENT ASSETS
Debtors
11
27,311
-
Cash at bank and in hand
500
38,430
27,811
38,430
CREDITORS
Amounts falling due within one year
12
(151,326)
(5,511)
NET CURRENT ASSETS/(LIABILITIES)
(123,515)
32,919
TOTAL ASSETS LESS CURRENT
LIABILITIES
(103,818)
71,838
CREDITORS
Amounts falling due after more than one year
13
(8,372)
-
NET ASSETS/(LIABILITIES)
(112,190)
71,838
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31/12/23
Total
funds
£
58,616
27,311
38,930
66,241
(156,837)
(90,596)
(31,980)
(8,372)
(40,352)
(112,190)
71,838
(40,352)		 31/12/22
Total
funds
£
70,265
39,067
20,182
59,249
(131,398)
(72,149)
(1,884)
(12,084)
(13,968)
(81,257)
67,289
(13,968)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 5

continued...

JPC Community Farm

Balance Sheet - continued 31 December 2023

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 27 September 2024 and were signed on its behalf by:

Mr P Connaughton - Trustee

Mr D Hakami - Trustee

The notes form part of these financial statements

Page 6

JPC Community Farm

Notes to the Financial Statements

for the Year Ended 31 December 2023

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.

Grants and donations are only included in the SOFA when the general income recognition criteria are met.

Gift aid receivable is included in income when there is a valid declaration from the donor.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold - 10% on cost Plant and machinery - 20% on reducing balance Fixtures and fittings - 20% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 25% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

JPC Community Farm

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES - continued

Going concern

The accounts show negative reserves of £40,352, however the directors feel that the charity has adequate resources to continue operating, with funding in place to support it for the foreseeable future. The accounts have therefore been prepared on the going concern basis.

2. DONATIONS AND LEGACIES

Donations
3.
OTHER TRADING ACTIVITIES
Fundraising events
Fees from training courses
4.
RAISING FUNDS
Other trading activities
Purchases
5.
CHARITABLE ACTIVITIES COSTS
Development of Farm Buildings
Musical Horticultural Therapy Garden
Education Centre
Petting Farm
Core Charitable
Minibus
Kitchen renovations		 Direct
Costs
£
931
1,945
5,059
2,353
240,647
5,962
28,509
285,406		 31/12/23
£
33,145
31/12/23
£
11,923
89,906
101,829
31/12/23
£
2,664
Support
costs
£
-
-
-
-
418
-
-
418		 31/12/22
£
33,075
31/12/22
£
48,787
95,241
144,028
31/12/22
£
13,962
Totals
£
931
1,945
5,059
2,353
241,065
5,962
28,509
285,824

continued...

Page 8

JPC Community Farm

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/12/23 31/12/22
£ £
Depreciation - owned assets 14,064 16,391
Hire of plant and machinery 1,464 1,433

7. TRUSTEES' REMUNERATION AND BENEFITS

The following expenses were reimbursed to trustees during the year:

Paul Connaughton £343, Julie Connaughton £65

Paul Connaughton also received remuneration in the year to 31st December 2023 of £4,722, in respect of his role as chief executive officer. This salary ceased on 10th February 2023 and he was then appointed as trustee on 13th February 2023.

8. STAFF COSTS

31/12/23
£
Wages and salaries
103,803
Social security costs
8,394
Other pension costs
2,021
114,218
The average monthly number of employees during the year was as follows:
31/12/23
Administration staff
1
Direct charitable activities
4
Maintenance
2
7
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
33,075
-
Charitable activities
Musical Horticultural Therapy Garden
-
4,752
Education Centre
-
8,600
Core Charitable
7,350
75,002
Minibus
-
22,500
Other trading activities
144,028
-
Total
184,453
110,854		 31/12/22
£
157,489
14,086
2,157
173,732
31/12/22
1
4
2
7
Total
funds
£
33,075
4,752
8,600
82,352
22,500
144,028
295,307

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 9

JPC Community Farm

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
EXPENDITURE ON
Raising funds 13,962 - 13,962
Charitable activities
Development of Farm Buildings - 1,163 1,163
Musical Horticultural Therapy Garden - 6,716 6,716
Education Centre - 15,788 15,788
Core Charitable 255,049 61,478 316,527
Minibus - 8,642 8,642
Total 269,011 93,787 362,798
NET INCOME/(EXPENDITURE) (84,558) 17,067 (67,491)
RECONCILIATION OF FUNDS
Total funds brought forward 3,301 50,222 53,523
TOTAL FUNDS CARRIED FORWARD (81,257) 67,289 (13,968)
10. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£ £ £
COST
At 1 January 2023 34,961 9,541 19,499
Additions - - 1,088
At 31 December 2023 34,961 9,541 20,587
DEPRECIATION
At 1 January 2023 6,992 3,795 7,478
Charge for year 3,496 1,150 2,622
At 31 December 2023 10,488 4,945 10,100
NET BOOK VALUE
At 31 December 2023 24,473 4,596 10,487
At 31 December 2022 27,969 5,746 12,021

continued...

Page 10

JPC Community Farm

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10.
TANGIBLE FIXED ASSETS - continued
Motor
Computer
vehicles
equipment
£
£
COST
At 1 January 2023
30,735
3,250
Additions
-
1,327
At 31 December 2023
30,735
4,577
DEPRECIATION
At 1 January 2023
7,648
1,808
Charge for year
5,742
1,054
At 31 December 2023
13,390
2,862
NET BOOK VALUE
At 31 December 2023
17,345
1,715
At 31 December 2022
23,087
1,442
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23
£
Trade debtors
25,763
Other debtors
1,548
Prepayments
-
27,311
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23
£
Bank loans and overdrafts (see note 14)
22,584
Trade creditors
28,313
Amounts owed to group undertakings
11,788
Social security and other taxes
86,341
Other creditors
620
Accrued expenses
7,191
156,837		 Totals
£
97,986
2,415
100,401
27,721
14,064
41,785
58,616
70,265
31/12/22
£
38,689
-
378
39,067
31/12/22
£
23,829
45,459
390
60,883
607
230		 Totals
£
97,986
2,415
131,398

continued...

Page 11

JPC Community Farm

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/23 31/12/22
£ £
Other loans (see note 14) 8,372 12,084
14. LOANS
An analysis of the maturity of loans is given below:
31/12/23 31/12/22
£ £
Amounts falling due within one year on demand:
Bank overdrafts 16,675 18,829
Bank loans 5,909 5,000
22,584 23,829
Amounts falling between one and two years:
Other loans - 1-2 years 8,372 12,084
15. MOVEMENT IN FUNDS
Net
movement At
At 1/1/23 in funds 31/12/23
£ £ £
Unrestricted funds
General fund (81,257) (30,933) (112,190)
Restricted funds
North East Ladies Day 7,040 (880) 6,160
National Lottery 9,979 (1,697) 8,282
Screwfix Foundation 2,073 (415) 1,658
Yorkshire Building Society 424 (85) 339
Rothley Trust 386 (77) 309
Magdalen Trust 1,502 (374) 1,128
Green Hall Foundation 4,000 (4,000) -
Percy Bilton 2,156 (431) 1,725
William Webster Charitable Trust 1,878 (467) 1,411
Fernhurst Trust 3,756 (934) 2,822
Hedley FDN BCA 1,280 (256) 1,024
D Oyly Carte 668 (134) 534
British Humane Society 1,474 (295) 1,179
Victoria Wood Foundation 440 (55) 385
Russ Holmes 3,077 (918) 2,159
Clothworkers Foundation 13,145 (3,269) 9,876
National Lottery Reaching Communities 14,011 18,836 32,847
67,289 4,549 71,838
TOTAL FUNDS (13,968) (26,384) (40,352)

continued...

Page 12

JPC Community Farm

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 140,973 (171,906) (30,933)
Restricted funds
North East Ladies Day - (880) (880)
National Lottery - (1,697) (1,697)
Screwfix Foundation - (415) (415)
Yorkshire Building Society - (85) (85)
Rothley Trust - (77) (77)
Magdalen Trust - (374) (374)
Green Hall Foundation - (4,000) (4,000)
Percy Bilton - (431) (431)
William Webster Charitable Trust - (467) (467)
Fernhurst Trust - (934) (934)
Hedley FDN BCA - (256) (256)
D Oyly Carte - (134) (134)
British Humane Society - (295) (295)
Victoria Wood Foundation - (55) (55)
Russ Holmes - (918) (918)
Clothworkers Foundation - (3,269) (3,269)
National Lottery Reaching Communities 92,622 (73,786) 18,836
Hambleton District Council 4,420 (4,420) -
Wolfson Foundation 24,089 (24,089) -
121,131 (116,582) 4,549
TOTAL FUNDS 262,104 (288,488) (26,384)

continued...

Page 13

JPC Community Farm

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/1/22 in funds 31/12/22
£ £ £
Unrestricted funds
General fund 3,301 (84,558) (81,257)
Restricted funds
North East Ladies Day 7,920 (880) 7,040
National Lottery 17,731 (7,752) 9,979
Screwfix Foundation 2,591 (518) 2,073
Yorkshire Building Society 530 (106) 424
Rothley Trust 482 (96) 386
Magdalen Trust 2,000 (498) 1,502
Green Hall Foundation 4,000 - 4,000
Percy Bilton 2,695 (539) 2,156
William Webster Charitable Trust 2,500 (622) 1,878
Fernhurst Trust 5,000 (1,244) 3,756
Hedley FDN BCA 1,600 (320) 1,280
D Oyly Carte 835 (167) 668
British Humane Society 1,843 (369) 1,474
Victoria Wood Foundation 495 (55) 440
Russ Holmes - 3,077 3,077
Clothworkers Foundation - 13,145 13,145
National Lottery Reaching Communities - 14,011 14,011
50,222 17,067 67,289
TOTAL FUNDS 53,523 (67,491) (13,968)

continued...

Page 14

JPC Community Farm

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 184,453 (269,011) (84,558)
Restricted funds
North East Ladies Day - (880) (880)
National Lottery 10,000 (17,752) (7,752)
Screwfix Foundation - (518) (518)
Yorkshire Building Society - (106) (106)
Rothley Trust - (96) (96)
Education and Skills Funding Agency 6,600 (6,600) -
Magdalen Trust - (498) (498)
Percy Bilton - (539) (539)
William Webster Charitable Trust - (622) (622)
Fernhurst Trust - (1,244) (1,244)
Hedley FDN BCA - (320) (320)
ESFA 2,000 (2,000) -
D Oyly Carte - (167) (167)
British Humane Society - (369) (369)
Victoria Wood Foundation - (55) (55)
Russ Holmes 5,000 (1,923) 3,077
Clothworkers Foundation 17,500 (4,355) 13,145
National Lottery Reaching Communities 46,882 (32,871) 14,011
Charities Trust 18,120 (18,120) -
NGSCG 4,752 (4,752) -
110,854 (93,787) 17,067
TOTAL FUNDS 295,307 (362,798) (67,491)

During the year £92,622 was received from the National Lottery Reaching Communities fund. This has been spent in part during the year on farm running costs, with £32,846 carried forward to be spent in 2024.

Funding of £4,420 received in the year from Hambleton District Council, and £24,089 received from the Wolfson Foundation have both been spent in full in the year on kitchen renovation works.

16. RELATED PARTY DISCLOSURES

£7,015 was received from JPC Care and Support Ltd and £730 from JPC Specialist Motorsports Ltd for recharges in the year. JPC Specialist Motorsports is owned by Paul Connaughton and JPC Care and Support Ltd is owned by Julie Connaughton.

Trade debtors balances at 31.12.23 include £756 due from JPC Care and Support Ltd and £990 due from JPC Specialist Motorsports Ltd.

Trade creditors balances include £941 due to Paul Connaughton, who was appointed as a trustee on 13.02.23.

At 31.12.23 the accounts include the following inter-company balances: £1,000 due from JPC Specialist Motorsports Ltd £11,788 due to JPC Sales Ltd

Page 15