## **Just Caring Midlands** 

Registered Charity Number: 1177650 

Annual Report & Financial Statements 

For the year ended 30[th] September 2025 



## 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 2025** 

The Trustees are pleased to present their report and financial statements for the year ended 30 September 2025 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 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 three 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 reports sent to the Trustees every other month. 

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 fifteen 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.  This year saw an increase in the number of weekly group activity sessions and included the launch of an eBay project.  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 and changes to benefits entitlements 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.  Architects had drawn up designs for the building and formal planning permission was granted by Birmingham City Council.  However, delays and uncertainties about the lease arrangements, together with limited access to the site led to the Trustees decision 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. 

The continued above inflation increases in the National Living Wage put additional pressure on the finances given that staff costs account for 85% of total expenditure. 

General Fund: In addition to the regular and one-off donations received from individuals and supporting churches, £5,883 was reclaimed through Gift Aid.  At the year-end, the General Fund recorded a deficit £3,168 and the fund totalled £33,141. 

Building Fund: Income totalling £2,848 was received into the fund during the year.  These monies are restricted and designated for the proposed hub building.  Due to delays in securing a suitable site, fundraising activities were scaled down.   At the year end the fund totalled £115,722. 

## **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_ 



St•tement otTrustee< responslbllltles
The Trustees are reswnsible for preparing an annual report and financial statements in accordance
with applicable law and United Kingdom Accounting Standards Iunited Kin8dom Generally Accepted
Accountlng Prattl￿1.
The law appllcable to charities in England and Wales ￿quireS the Charity Trustees to prepare
financial statements each year which Eive a trne and fair view of the state of affairs of the Charlty
and of the tncoming resou￿$ and application ol resources of the Charrty for that period. In
preparing the financial ststements. the Trustees are required to-.
select 5ultable accountlng pollcies and apply them consistentlyi
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
departure5 disclosed and explained in the financial statements,.
Prepare the finarbcial statements on a going concern basis unless rt is Inappropriate to
presume that the Charity will contlnue In operation.
The Trustees are reswnsible 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 thatthe
financial statements comply with the Charities Act 2011, and the provisions of the governing
document. They are also responsible for safeguarding the assets of the Charity and hence taksnB
reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees a￿ responsible for the maintenance and integrity of the Charlty and financial
information included on the Charivs webstte. LegislatSon governing the preparation and
disseminatlon of financial statements may drfferfrom legislation in otherjurisdictions.
Approved by the Trustees on 19" January 2026 and signed on their behalf bv..
Graeme Flemi
Trustee
Phil Bell
Trustee

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
Just Caring Midlands
On accourrts for the year
ended
3010912025
Charity no
(if any)
1177650
Set out on pages
1to17
I report to the trustees on my examination of Ihe accounts of the above
Charity ("the Trust'l for the year ended 3010912025.
Responsibilitiés and . As the charity trustees of the Trust. you are responsible for the preparation
basis of report of the accounts in accordance with the requirements of the Charities Act
2011 ("the Act°}.
I report in respect of my examination of the Tnjst's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed the applicable Directions givèn by the Charity Commission
under section 145(5}Ib) of the Act.
I have compleled my examination. l confimi that no material matters have
come to my attention in connection with the examination which gives me
cause to believe thal in, any material respect..
accounting records were not kept in accordance with section 130 of
the Act or
the accounts do not accord with the acwunting records
Independent
examlnerfs statement
I have no COn￿m6 and have Come across no other matters in connection
with the examination to which attention should be drawn in order to enable
proper understanding of the arzounts to be reached.
pi
se delete the words in the brackets if they do not apply.
Signed:
Date:
21 Mf 26
Name:
Gareth Iley
Relevant professlonal
qualificationls) or body
(if any):
Address:
126 Northfield Road
Bimiingha
830 1DX
Section B
Disclosure
Only complete ifthe examiner needs to highlight matters of ¢onGem (see CC32.
Independent examination of charity a¢Gounts'. directions and guidance for
examiners).
IER
October 2018

**Give here brief details of any items that the examiner wishes to disclose** . 


**October 2018** 

7 

**IER** 



|**30 Sept**|**2024**|**Total Funds**|||55179|0|6276|6465|0|**£67 919**||58055|2149|1824|3067|7304|1545|**£73 944**|**(£6 025)**|0|**(£6 025)**||155207|**£149 182**|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**30 Sept**|**2025**|**Building Fund**<br>**Total Funds**<br>**General Fund**|**Note**<br>**Unrestricted**<br>**Designated**<br>**Restricted**|**Incoming Resources**<br>2|Donations - individuals & churches<br>51361<br>0<br>51361|Grant Income<br>0<br>3500<br>0<br>3500|Gift Aid tax reclaimed<br>5883<br>0<br>5883|Other charitable activities<br>12274<br>2848<br>15122|Other Income<br>5791<br>5791|**Total**<br>**£75 309**<br>**£3 500**<br>**£2 848**<br>**£81 657**|**Resources Expended**<br>3|Staffing<br>66153<br>3500<br>69653|Administration<br>2744<br>0<br>2744|Travel<br>2588<br>2588|Support of beneficiaries<br>2972<br>2009<br>4981|Insurance & professional fees<br>674<br>0<br>674|Expenditure on raising funds<br>1336<br>0<br>1336|**Total**<br>**£76 468**<br>**£5 509**<br>**£ 0**<br>**£81 977**|**Net income/(expenditure)**<br>**(£1 159)**<br>**(£2 009)**<br>**£2 848**<br>**(£ 319)**|Transfers between funds<br>0<br>0<br>0<br>0|**Net movement in funds**<br>**(£1 159)**<br>**(£2 009)**<br>**£2 848**<br>**(£ 319)**|**Reconciliation of Funds**|Total Funds brought forward<br>33436<br>2873<br>112873<br>149182|**Total Funds carried forward**<br>**£32 277**<br>**£ 864**<br>**£115 722**<br>**£148 862**|Spreadsheet values are stored to the nearest penny but displayed in pounds, hence totals may appear to show slight|discrepancies.|All income and expenditure relates to continuing activities.|Where applicable, the Statement of Financial Activities includes all gains and losses during the year.|The attached notes  form part of these financial statements.|8|





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## **1. Accounting Policies** 

## **(a) Basis of preparation** 

The Financial Statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise 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 Charities 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. 

## **(b) 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 the Charity has full legal entitlement, and it is certain 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 receivable. 



## **(d) 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 activities 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 constiutional and statutory requirements of the Charity and include its independent examination and costs linked to the strategic management of the Charity. 

## **(f) 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. 

## **(g) 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 8% of their basic gross salary into the scheme.  For employees who opt out of the workplace pension scheme, the charity makes an employer's contribution of 8% of the their basic gross salary to their personal pension scheme. 

|**2. Income**|**Year Ended**|**Year Ended**|
|---|---|---|
||**30 Sept 2025**|**30 Sept 2024**|
|**_Unrestricted_**|||
|Donations - regular Gift Aided|21951|18351|
|Donations - regular non Gift Aided|11518|8738|
|Donations - one-off Gift Aided|1460|3073|
|Donations - one-off non Gift Aided|3701|12238|
|Donations - churches one-off|1888|3670|
|Donations - churches regular|10844|8109|
|Donations - other events|305|395|





|Donations - sponsored events|3830|0|
|---|---|---|
|Donations - eBay Project|5748|0|
|Gift Aid tax reclaimed|5883|6026|
|Other income|2391|2134|
|Grant Income|0|0|
|SMP Recovered|5341|0|
|NIC Compensation|450|0|
|**_Designated_**|||
|Grant Income|3500|0|
|**_Restricted_**|||
|Donations - one-off Gift Aided|0|500|
|Donations - one-off non Gift Aided|0|500|
|Gift Aid tax reclaimed|0|250|
|Bank interest|2848|2878|
|Other income|0|1058|
|Grant Income|0|0|
|**Total**|**£81 657**|**£67 919**|
|**3. Expenditure**|**Year Ended**|**Year Ended**|
||**30 Sept 2025**|**30 Sept 2024**|
|**_Unrestricted_**|||
|_Staffing_|66153|57842|
|_Administration_|||
|Bank charges|77|91|
|Licences|30|60|
|Newsletters, supporter|167|0|
|Other expenses|0|300|
|Postage|16|138|
|Recruitment|345|210|
|Service agreements|473|415|
|Stationery, printing & photocopying|0|47|
|Subscriptions|422|398|
|Telephone & internet|752|566|
|Training|463|0|
|_Travel_|2588|1824|
|_Support of beneficiaries_|||
|Christmas (Meal & Presents)|375|0|
|Craft workshop - supplies|320|35|
|Gardening project - catering|1313|1075|
|Gardening project - supplies|24|885|
|Group activities - catering|101|32|
|Individual support - other|839|1034|
|Other events|0|7|
|_Insurance & professional fees_|674|669|
|_Expenditure on raising funds_|||





|Advertising, marketing & fund raising|1336|973|
|---|---|---|
|**_Designated_**|||
|_Staffing_|3500|213|
|_Support of beneficiaries_|||
|Gardening project - supplies|2009|0|
|**_Restricted_**|||
|_Administration_|||
|Bank charges|0|48|
|Other expenses|0|-124|
|_Insurance & professional fees_|0|6635|
|_Expenditure on raising funds_|||
|Advertising, marketing & fund raising|0|572|
|**Total**|**£81 977**|**£73 944**|
|**4. Governance costs**|**Year Ended**|**Year Ended**|
||**30 Sept 2025**|**30 Sept 2024**|
|Insurance|639|634|
|Professional Fees|35|35|
|**Total**|**£ 674**|**£ 669**|



## **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** 

|**7. Fixed Assets**||||||
|---|---|---|---|---|---|
||**Land &**||**Fixtures,**|**Total**||
||**Buildings**||**Fittings &**|||
||||**Equipment**|||
|**_Cost_**||||||
|Balance at 30 Sept 2024||0|602||602|
|Additions||0|0||0|
|Disposals||0|0||0|
|Balance at 30 Sept 2025||0|602||602|
|**_Accumulated depreciation_**||||||
|Balance at 30 Sept 2024||0|602||602|
|Charge in the year||0|0||0|





Disposals 0 0 0 Balance at 30 Sept 2025 0 602 602 _**Net book value at 30 Sept 2025**_ **£ 0 £ 0 £ 0** 

All fixed assets are held for charitable purposes. 

|**8. Debtors & Prepayments**|**Year Ended**||**Year Ended**|
|---|---|---|---|
||**30 Sept 2025**||**30 Sept 2024**|
|Accounts Receivable||0|0|
|Donations - one-off Gift Aided||0|35|
|Donations - one-off non Gift Aided||0|300|
|Gift Aid tax due||0|0|
|Gift Aid tax reclaimed|560||1853|
|HMRC Account|1801||0|
|Inter-bank clearing||0|0|
|Other accrued income||0|0|
|**Total**|**£2 361**||**£2 188**|
|**9. Bank Balances**|**Year Ended**||**Year Ended**|
||**30 Sept 2025**||**30 Sept 2024**|
|HSBC current account|54588||58952|
|The Charity Bank 100 Day Ethical|91913||89064|
|**Total**|**£146 501**||**£148 016**|
|**10. Creditors - amounts falling due**|**Year Ended**||**Year Ended**|
|**within one year**|**30 Sept 2025**||**30 Sept 2024**|
|Accounts Payable||0|0|
|Director gross salary||0|451|
|Gardening project - catering||0|115|
|Individual support - other||0|74|
|Pension||0|0|
|Support Services Coord gross salary||0|85|
|Support Worker gross salary||0|39|
|Telephone & internet||0|48|
|Travel||0|211|
|**Total**|**£**|**0**|**£1 023**|
|**11. Creditors - amounts falling due**|**Year Ended**||**Year Ended**|
|**after one year**|**30 Sept 2025**||**30 Sept 2024**|
|||0|0|





|**Balance c/f**||32277||864|115722|**£148 862**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||0||0|0|**£ 0**||||||||||||
|**Transfers**||||||||||||||||||
|**Balance b/f**<br>**Receipts**<br>**Payments**|**_Unrestricted_**|General Fund<br>33436<br>75309<br>76468|**_Restricted_**|General Fund - designated<br>2873<br>3500<br>5509|Building Fund - restricted<br>112873<br>2848<br>0|**Total Funds**<br>**£149 182**<br>**£81 657**<br>**£81 977**|**_Unrestricted funds_**|The General Fund comprises unrestricted funds which are available for use in the general|operation of the Charity and its activities.|**_Restricted & Designated funds_**||(a) Building Fund|The Building Fund was established to finance the development of the gardening project site to|include the construction of a new hub building.|(b) General Fund|The designated funds represent monies yet to be spent from grants designated for the|gardening or other projects.|





|**13. Staff numbers and emoluments**|**Year Ended**|**Year Ended**|
|---|---|---|
||**30 Sept 2025**|**30 Sept 2024**|
|Number of staff|4|4|
|Employee pension contributions|4845|4137|
|Salaries|59389|53917|
|Employer NIC costs|0|0|
|**Total**|**£64 234**|**£58 055**|



Employer National Insurance costs are offset by the HMRC Employment Allowance. 

At 30 September 2025, the charity employed one full time Director, one part-time support worker/administrator one part time Support Worker and one part-time Treasurer. 

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**|**Year Ended**|
|---|---|---|
||**30 Sept 2025**|**30 Sept 2024**|
||8873|6340|



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. 

## **17. Contingent liabilities** 

None