## **Just Caring Midlands** Registered Charity Number: 1177650 Annual Report & Financial Statements For the year ended 30[th] September 2024 ## Contents ||Pages| |---|---| |Trustees Report|1| ||6| |Statement of Financial Activities|8| |Balance Sheet|9| |Notes to the financial statements|10| ## **Report of the Trustees for the year ended 30[th] September 2024** The Trustees are pleased to present their report and financial statements for the year ended 30 September 2024 and confirm that they comply with the requirements of the Charities Acts 2011 and 2022 and the Charities SORP (FRS102). ## **Reference and Administrative Information** Charity Name Just Caring Midlands Registered Charity Number 1177650 Principal Address Just Caring Midlands PO Box 16206 Birmingham B13 3LQ ## **Trustees** Trustees who served during the year and up to the date of this report were Robert Barker Philip Bell (appointed 16 September 2024) Graeme Fleming Debbie Mountford John Mountford Neil Parker Anne Sterry ## **Officers of the Charity** Director Peter Mountford **Independent Examiner** Gareth Iley ACA 126 Northfield Road Kings Norton Birmingham B30 1DX ## **Bankers** HSBC The Charity Bank Limited 96 High Street Fosse House Kings Heath 182 High Street Birmingham Tonbridge B14 7LD TN9 1BE _1_ ## **Structure, Governance and Management** Just Caring Midlands is constituted as a Charitable Incorporated Organisation and entered on the Register of Charities on 22 March 2018 and commenced operations on 1 October 2018. The trustees meet regularly to review the work of the Charity and provide strategic direction. The day-to-day management of the has been delegated by the Trustees to the Director and staff team who provide regular reports to the Trustees. At the end of the financial year the Charity employed one full time and two part-time staff members each of whom received emoluments and reimbursement of expenses. The Trustees determine the terms and conditions, remuneration and the policy for reimbursement of expenses for all employees. The training and general induction of new Trustees is overseen by the existing Trustees, who may delegate certain elements of this process to staff members. New Trustees are provided with copies of the Ch governing documents together with key policies and procedures, Charity Commission publications and the Ch risk assessment document. On 1 October 2018, the assets from the Unincorporated Charitable Trust, Just Caring Midlands, Charity Number 1145933 were transferred to Just Caring Midlands, Charity Number 1177650. ## **Risk Management** The Trustees continue to oversee the Ch organisational structure and regularly review the strategic and operational risks to ensure that systems have been established to manage and mitigate any areas identified as being higher risk. The Ch finances are kept under regular review with monthly reports to the Trustees. Further risk management includes appropriate insurance policies being in place and Disclosure & Barring Service checks being undertaken on all staff and volunteers who work with vulnerable adults within the Charity. ## **Objectives** The objectives of the by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society by such charitable means and in such parts of the United Kingdom or the world as the Charity Trustees may from time to time think fit People may be socially excluded from society, or parts of society, as a result of one or more of the following factors: ill health (physical or mental); disability; intellectual or learning difficulty; poor educational or skills attainment; financial hardship; loss of social support networks; unemployment and crime. ## **Activities and achievements** During the past year, the Charity provided regular ongoing support to sixteen vulnerable adults, who have various levels of need. There were increased pressures on both national and local government funding for support services for vulnerable young adults. The Charity seeks to fill this gap by offering support to as many people as we are able, for as long as it is needed. _2_ This support includes befriending and mentoring them on a one-to-one basis, as well as providing various therapeutic group activities including a gardening project, craft sessions, seasonal events, and a weekly drop-in. Group activities provide important opportunities for beneficiaries as they experience social interaction with others, learn life skills, grow in confidence, and take responsibility. These group activities take place both in-person and online in order to make them accessible to all the beneficiaries. The continuing cost-of-living crisis proved to be very stressful to the beneficiaries, who continue to have only limited access to other regular sources of support, such as mental health services. The Charity provides the regular contact and practical support to help them through these difficult times. A number of volunteers assist on a regular basis, helping run the regular activities for beneficiaries and providing administrative support. In order to better deliver support to the beneficiaries and provide opportunity to increase the number that the Charity supports, plans had been drawn up for the construction of a hub building at the current gardening project site which is owned by Bournville Village Trust. Architects had drawn up designs for the building and formal planning permission was granted by Birmingham City Council. However negotiations on a long term lease did not progress and the Trustees subsequently decided to look elsewhere for a site that will provide a central location for all of the charity activities and be a safe setting for the beneficiaries, building a sense of community where they will feel welcome and valued. . ## **Financial review** The Financial Statements have been prepared on an accruals basis. An annual budget-setting process, together with regular financial reports enables the Trustees to actively monitor and manage Charity reserves. General Fund: In addition to the regular and one-off donations received from individuals and supporting churches, 6,026 was reclaimed through Gift Aid. At the year-end, the General Fund recorded a deficit 36,309. Building Fund: Donations totalling were received 250 was reclaimed through Gift Aid . These monies are restricted and designated for the proposed hub building. Due to delays in securing a suitable site, fundraising activities were scaled down. The architect producing the proposed Hub building at the current gardening project site were released from Debtors into the Income and Expense account.. At the year end t 112,873. ## **Principal Funding Sources** The Charity makes no charge to its beneficiaries, and its core income is derived from regular and adhoc donations received from individuals and several churches. In addition, monies are occasionally received during the year from charitable trusts, together with some donations resulting from fundraising activities. Where appropriate, tax is reclaimed under the HMRC Gift Aid scheme. ## **Restricted funds** Restricted funds are accounted for separately and are ring-fenced from other funds. Restricted funds are only accepted for projects or activities approved by the Trustees. As noted below, the Trustees do not have specific reserves policies for the restricted funds. _3_ ## **Investment policy & objectives** The Charity has no long-term investments. All cash reserves are held either in the Current Account at HSBC or the Ethical Notice Account at The Charity Bank. Monies are protected under the Financial Services Compensation Scheme. ## **Fund review** The finances of each fund, for the financial year, are summarised as follows: ## **General Fund** The General Fund is used for the day-to-day running of the Charity and its activities. ## **Building Fund** The fund is used to finance the purchase/development of a suitable site to include the construction of a hub building, or the purchase/refurbishment of an existing building, to serve as _4_ Statement of Trustees, responslbllltles The Trustees are resporksible for prÈparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Ac¢ounting Practicel. The law applicable to charitie5 in England and Wale5 requires the Charity Trustee5 to prepare financial statement5 each year whtch give a true and fair view of the State of affairs of the Chartty and of the incomine resoiirces 3nd 3ppli¢3tion of resoiirce* of the Charity for that period In preparing the financial 5tatement5, the Trustees are required to.. Select suitable accountin8 policies and apply them consistentlv.. Observe the methods and principles in the Chartties SORP.. Make judgements and estlmates that are reasonable and prudent,. stste whether applicable accounting standards have been followed, subject to any material departUTeS disclosed and explained in thp financial stalpmpnts- Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in operation. The Trustees are re5pon5ible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provision5 of the governing docurnent. They are also responsible for safeguarding the assets of the Charity and hence taking l¥dSOlldble slep5 fur ihe pievei)iioii aiid detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial infuTTnatioii iriiluded uri tlie Cli(Irity's websiLE. Lexisldliuii ¥uveiiiiri¥ ilie yreydldlivii drid dissemination of financial statements may differ from legislation in othÈr jurisdictions. Appruved by Llie Truslees vii 19 Mdy 2025 diid 5i¥ii¥d uii tlieir belidll by- Graeme Fle TriJ%tp ng ountford Trustee CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Inde endent Examiner's Re Report to the tru5teesl members of Just CarirLb. Midlands On a¢coun¢s for the year endcd 3010912024 Charity no (if any) 1177650 Set out on pthgès I to i? I report to the trustees on my exami￿￿0￿ of the accounts of the above charity {"thc Trust") for the vear ended Responsibilities artd basis As the charity trustees of the Trnst, you are responsible for the preparation of of report the accounts in accordance ￿7th the requirements of the Charities Act 2011 ('Yhc Act"). I report in respect ot my examination ot'the Trust's accounts carried out utid¢r s¢knlioii 145 oltlit 2011 Avl atia iii Vdl"iyiii¥ uul Iriy ¥X o) N (• r4 ) r ￿ in ¢J) LN r C4 r*) 0) ¢7> ty) r (r) a)0￿ Ln Ln o) * tr- Ln ¢D O * V LVO (n ￿ Q) oooro Ln ro ¢0 i ¢5) O Ln¢X (D In O (D a) ( 0￿1 ts) O (D ¢3) t 7) CL O a3 Q) L) Coo(io tt(n (n CLU L() cfjoo +X• f CFJ ¢¥ u) ro ¢0 ¢0 ￿ +X> (o < IJD J J J LL LU 1. Accounting Policies (a) Basis of preparation The Financial Statements have been prepared under Ihe historical cost convention with items recognised at cost or transaclion value unless othemise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK {FRS102 SORP 2015. and with the Charilies Act 2011). The Charity constitutes a public benefit entity as defined in FRS102. The accounts present a true and fair view of the standard list accounting policies adopted. Just Caring Midlands was entered on the Register of Charities on 22 March 2018 as a Charitable Incorporated Organisation, but did not commence operations until 1 October 2018. (bl Funds structure Unrestricted funds Unrestricted funds comprise those funds which can be used by the Trustees for any purpose in furtherance of the charitable objectives. From time to time the Trustees may designate funds for a specific purpose. Restricted funds Restricted funds represent donations or grants received for a specific purpose and can only be expended on the purpose for which they were given, unless any change is properly authorised by the donor. (c) Incoming resources All incoming resources are recognised once Ihe Charily has full legal entitlement, and it is Gertain the resources will be received and their monetary value can be measured with sufficient reliability. Voluntary income Voluntary income is received by way of gifts and donations and is included in full on the Statement of Financial Activities when received. Income tax recoverable on Gift Aid donations is recognised when the income is received and is accounted for on an accruals basis. Interest received Interest received is accounted for on an accruals basis. Other income Other income is recognised when re￿1Vable. (dl Resources expended All expenditure is recognised on an accruals basis as soon as there is a legal or constructive obligation committing the Charity to the expenditure. It is accounted for when it is incurred and is inclusive of any VAT which cannot be recovered. All costs incurred by the Charity in the delivery of its activilies are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity comprise both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. (e) Governance costs Governance costs include those costs associated with meeting the constiulional and statutory requirements of the Charity and include its independent examination and costs linked to the strategic management of the Charily. (fj Tangible fixed assets and depreciation All tangible fixed assets are used by the Charity in fulfilling its charitable objectives. Tangible fixed assets are capitalised at historic cost and are stated at cost less accumulated depreciation which is accounted for on a straight line basis over the asset's estimated useful life. The annual depreciation rates applied are as follows.. Fixtures, fittings and equipment items costing less than £500 are not capitalised, unless part of a group purchase exceeding £500, but are written off to revenue as the expenditure is incurred. (gl Pensions Eligible employees of the Charity are auto-enrolled into the workplace pension scheme operated by B&CE Holdings Ltd and the Charity makes an employer contribution equal to 80/0 of their basic gross salary into the scheme. For employees who opt out of the workplace pension scheme, Ihe charity makes an employer's contribution of 8 % of the their basic gross salary to their personal pension scheme. All pension contributions are recorded in note 18. 2. Income Year Ended 30 Sept 2024 Year Ended 30 Sept 2023 Unrestricted Donations- regular Gift Aided Donations- regular non Gift Aided Donations- one-off Gift Aided Donations- one-off non Gift Aided Donations- churches one-off Donations - churches regular Donations- other events Grant Income 18351 8738 3073 12238 3670 8109 395 15766 9667 13639 4183 2010 7758 1352 4000 Gift Aid tax reclaimed Other income Designated Grant Income Restricted Donations- one-off Gift Aided Donations- one-off non Gift Aided Donations- sponsored events Grant Income Gift Aid tax reclaimed Bank interest Other income Total 6028 2134 7147 1646 5000 500 500 100 700 1688 2250 344 1186 250 2878 1058 £67 919 £78 436 3. Expenditure Year Ended 30 Sept 2024 Year Ended 30 Sept 2023 Unrestricted Staffing Administration Bank charges Licences Newsletters, supporter Other expenses Postage Recruitment Service agreements Stalionery, printing & photocopying Subscriptions Telephone & internet Training Travel Support of beneficiaries Craft workshop - supplies Gardening project catering Gardening project supplies Group activities - catering Individual support - other Individual support - travel Other events Insurance & professional fees Expenditure on raising funds Advertising, marketing & fund raising Designated Staffing Support of beneficiaries Gardening project catering 57842 54470 91 60 108 150 346 870 249 182 336 143 366 614 295 1366 300 138 210 415 47 398 566 1824 35 1075 885 32 1034 219 458 -76 541 118 872 669 973 213 3267 873 Gardening project supplies Restricted Administration Bank charges Other expenses Support of beneficiaries Other events Insurance & professional fees Expenditure on raising funds Advertising, marketing & fund raising Total 1159 48 -124 124 6635 572 £73 944 £67 905 4. Governance costs Year Ended 30 Sept 2024 634 35 £669 Year Ended 30 Sept 2023 837 35 £872 Insurance Professional Fees Total 5. Related party transactions No Trustee had any personal interest in any contract or transaction entered into by the Charity during the year. 6. Taxation The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen within the Charity. 7. Fixed Assets Land & Buildings Fixtures, Fittings & Equipment Totsl Cost Balance at 30 Sept 2023 Additions Disposals Balance at 30 Sept 2024 Accumulated depreciation Balance at 30 Sept 2023 Charge in the year Disposals Balance at 30 Sept 2024 Net book value at 30 Sept 2024 602 602 602 602 602 602 602 602 All fixed assets are held for charitable purposes. 8. Debtors & Prepayments Year Ended 30 Sept 2024 Year Ended 30 Sept 2023 Accounts Receivable Donations- one-off Gift Aided Donations- one-off non Gift Aided Gift Aid tax due Gift Aid tax reclaimed Inter-bank clearing Other accrued income Total 35 300 433 1853 6778 £7 216 £2 188 9. Bank Balances Year Ended 30 Sept 2024 58952 89064 £148 016 Year Ended 30 Sept 2023 63805 86186 £149 991 HSBC current account The Charity Bank 100 Day Ethical Total 10. Creditors - amounts falling due within one year Accounts Payable Director gross salary Gardening project - catering Individual support - other Pension Support Services Coord gross salary Support Worker gross salary Telephone & internet Travel Total Year Ended 30 Sept 2024 Year Ended 30 Sept 2023 1391 468 451 115 74 85 39 48 211 £1 023 118 23 £2 000 11. Creditors - amounts falling due after one year Year Ended 30 Sept 2024 Year Ended 30 Sept 2023 o) <0 O) r 000 o to ¢7> fo OJ ¢a LL q> LL LL C 13. Staff numbers and emoluments Year Ended 30 Sept 2024 Year Ended 30 Sept 2023 Number of staff Employee pension contributions Salaries Employer NIC costs Total 4137 53917 4202 53535 £58 055 £57 737 Employer National Insurance costs are offset by the HMRC Employment Allowance. At 30 September 2023, the charity employed one full time Director, one part time Support Worker and one part-time Administrator. No employee was paid at a rate in excess of £60,000 per annum. 14. Trustees, emoluments and reimbursed expenses The Charity's governing documents permit the reasonable remuneration of Trustees and also provide for the payment to Trustees of reasonable and proper out of pocket expenses incurred in carrying out their duties. 15. Trustees, donations Year Ended 30 Sept 2024 6340 Year Ended 30 Sept 2023 5840 Aggregate donations received from Trustees and related parties during the year are shown above. 16. Capital commitments At the year end, there was no capital expenditure which had been contracted but not provided for in the financial statements. The Trustees had approved the development of a hub building at the gardening project site, contingent on finalising a suitable long-term lease with Bournville Village Trust. Architects have drawn up plans for the building which have received formal planning approval from Birmingham City Council. 17. Contingent liabilities None