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2023-03-31-accounts

Registered Charity Number: 1178850

PROPER JOB RESOURCE CENTRE

Report of the Trustees and Unaudited Financial Statements For the year ended 31[st] March 2023

PROPER JOB RESOURCE CENTRE

CONTENTS

Page
Report of the Trustees 2-6
Independent Examiner's Report 7
Statement of Financial Activities 8
Statement of Financial Position 9
Notes to the Financial Statements 10-15
Detailed Statement of Financial Activities 16

Page 2

PROPER JOB RESOURCE CENTRE

Trustees Annual Report for the year ended 31[st] March 2023

The trustees present their report and financial statements for the year ended 31st March 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) (second edition - 1 October 2019).

Objectives and Activities

Proper Job’s charitable objects are described as follows:

For the public benefit, the protection and preservation of the environment, in particular, but not exclusively, by (a) the promotion of waste reduction, reuse reclamation, recycling, use of recycled products and the use of surplus; and (b) advancing the education of the public about all aspects of waste generation, waste management and waste recycling, in the United Kingdom.

Public benefit

The Trustees have considered the Charity Commission guidance on public benefit and consider that the activities of the charity meet its charitable objectives and provide a benefit to the public. Regular monitoring and feedback demonstrates a significant positive impact to the environment and beneficiaries involved.

The strategies employed to assist the Charity to meet these objectives include:

We review our aims, objectives and activities at least once each year to look at what we have achieved in the previous 12 months. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular the trustees consider how planned activities will contribute to the aims and objectives they have set.

Longer term objectives include improvements to facilities and infrastructure at the Resource Centre site for beneficiaries, staff and volunteers. Improved provisions will include improving energy efficiency and accessibility, reducing utility costs and to accommodate the accessibility needs of a diverse range of staff and volunteers.

Achievements and Performance

Achievements

The reuse operations of the charity are open 5 days a week. Over the 12 month period more than 45,000 items were supplied for reuse. The two sites welcomed over 15,000 individuals and families throughout the year. 63% of service users said that Proper Job has a significant influence on the way they view waste, reuse and conserving the local environment.

The project delivered 29 workshops and events which promote and educate in line with the charitable objectives this was an 81% increase on the previous year. This includes events such as sewing repair, composting, litter picking, bike repair, tool sharpening, biodiversity awareness, talks and presentations. 660 beneficiaries attended these events this was a 62% increase on the previous year.

Challenges

The project was unable to make any compost. The covid 19 closures prevented the charity from taking green waste

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PROPER JOB RESOURCE CENTRE

which had a negative effect on the subsequent years composting production. The size of composting bays have also been reduced as a result of improved processing areas for reuse. The project has been working hard with the local community to boost compost production by offering free green waste drop off and hosting educational workshops and events to promote home composting and improve local soil health.

The project redistributed 635 litres of paint as part of the National Community Re-paint scheme this was a 74% decrease in the previous year and can be associated with a change in policy from a large waste paint supplier who no longer donates to charities in the UK. The charity has been working to build a diverse range of waste suppliers as not to rely too heavily on one source preventing risk of future drop in re distribution.

Employment, volunteering and training

The average number (FTE) of people employed during the year was 6. A decrease from previous years as administration and finance functions were outsourced to a subcontractor.

Proper Job is very grateful for the 1383 hours of time invested by 50 volunteers throughout the year to support the charities work. 5 of the volunteers attended on a regular weekly basis and 45 drop in and help with one off projects throughout the year.

The charity has also maintained a contact list of Friends and is part of REACH volunteering which helps charities to find volunteers creating a step change in the quality, range and scale of skills-based volunteering. All volunteers received on the job training and valuable work experience.

Plans for Future Periods

In 2020 Proper Job received planning permission for a new building at the site near Market Field, Chagford. The ambitious project was a vision for the future with a purpose-built building to house the growing operations of the charity. The trustees have now decided to take a more holistic and sustainable approach to improve, repair and maintain the current site. A combination of factors has contributed to this alternative plan including the significant rise in the cost of building materials, increased utility costs and the Covid 19 pandemic, which have all had a negative effect on the feasibility of continuing with the original building plan as approved by DNPA. The new strategy is to improve the existing facilities for the welfare of staff and visitors. This includes improving the energy efficiency, structural integrity and useability of the site.

The Charity continues to work towards all the aims and objectives as defined in the strategic plan. In summary, its future aims and objectives are to:

Financial review

Total income for the year decreased from previous year to £209,402 (2022: £234,355) Sales have slightly decreased £179,102 (2022: £179,299).

Grant income for the year was £12,988 and (2022: £24,800)

Total expenditure for the year increased to £242,105 (2022: £211,630).

There was a net deficit for the year was £32,702 (2022: Surplus £22,725) of which £9,044 was restricted Unrestricted cash reserves to carry forward were £17,803.

Reserves policy

The policy of the organisation is to maintain three months running costs as reserves wherever possible. This reflects the concern of the trustees that they should maintain sufficient reserves to meet any unforeseen circumstances and to meet the organisation's obligations.

Page 4

PROPER JOB RESOURCE CENTRE

Structure, Governance and Management

Governing document

Charitable Incorporated Organisation: Model constitution for a CIO whose only voting members are its charity trustees (‘Foundation’ model constitution)

Recruitment and appointment of new Trustees

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees regard to the skills, knowledge and experience needed for the effective administration of the CIO. Any new appointments are made on the basis that they will bring new attributes to the board.

Trustee induction and training

New trustees receive induction and training appropriate to their roles and further training is available as required in response to any new legislation or national guidance. The following documents are also made available:

The governance of the organisation has improved significantly after a successful recruitment campaign to secure trustees with relevant skills, knowledge and behaviours. The charity has benefited from having a more professional and hand on approach from a newly appointed Chair.

Registered name

Proper Job Resource Centre

Registered Charity number

1178850

Principal address

Proper Job Resource Centre Crannafords Industrial Park Chagford Newton Abbot TQ13 8DR

Trustees Name

Name Position Appointments/Resignations Karen Ayling 17 March 2021 Robert Griffin 21 April 2021 Justine Frain 21 April 2021 Allison Saunders 14 March 2022 Anna Hopwood Chair 11 July 2022 Charles Radclyffe 14 November 2022 Alison Hasties 18 September 2023 Caroline Bullen 18 September 2023

Independent Examiner Magnus Proctor FFA Lindisfarne Landkey Road Barnstaple Devon EX32 9BW

Page 5

PROPER JOB RESOURCE CENTRE

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the board of trustees on 15[th] December 2023 and signed on its behalf by:

............................................. Anna Hopwood, Chair

Page 6

PROPER JOB RESOURCE CENTRE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PROPER JOB RESOURCE CENTRE

Independent examiner's report to the trustees of Proper Job Resource Centre

I report to the charity trustees on my examination of the accounts of Proper Job Resource Centre (the Trust) for year ended 31[st] March 2023.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Signed:

Magnus Proctor Fellow of the Institute of Financial Accountants Lindisfarne Landkey Road Barnstaple Devon EX32 9BW

Date: 11[th] December 2023

Page 7

PROPER JOB RESOURCE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31[st] March 2023

Notes
Income and Endowments
Donations and legacies
2
Charitable activities
3
Investment income
4
Other income
5
Total Incoming Resources
Expenditure
Charitable activities
Charitable activities
6
Total Resources Expended
Net Incoming / (Outgoing) resources
Transfer between funds
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
18		 2023
2022
Unrestricted
funds
Restricted
funds
Total
Total
£
£
£
£
25,913
2,888
28,801
33,560
179,102
0
179,102
179,299
0
0
0
0
1,500
0
1,500
21,497
206,515
2,888
209,403
234,355
(230,173)
(11,932)
(242,105)
(211,630)
(230,173)
(11,932)
(242,105)
(211,630)
(23,658)
(9,044)
(32,702)
22,725
0
0
0
0
(23,658)
(9,044)
(32,702)
22,725
121,141
10,692
131,833
109,108
97,483
1,648
99,131
131,833

The notes on pages 10 to 15 form an integral part of these financial statements

Page 8

PROPER JOB RESOURCE CENTRE

STATEMENT OF FINANCIAL POSITION At 31[st] March 2023

Notes
Fixed Assets
Tangible assets
12
Investments
13
Current Assets
Debtors
14
Cash at bank
Current Liabilities
Amounts falling due within one year
15
Current Assets less Current Liabilities
Total Assets less Current Liabilities
Creditors: amounts falling due after more than 1 year
16
Funds
Restricted funds
Unrestricted funds
Total funds
18		 2023
2022
Unrestricted
funds
Restricted
funds
Total
Total
£
£
£
£
72,959
0
72,959
85,671
0
0
0
0
72,959
0
72,959
85,671
13,376
0
13,376
10,127
17,803
1,648
19,451
46,278
31,179
1,648
32,827
56,405
(6,655)
0
(6,655)
(10,243)
24,525
1,648
26,172
46,162
97,483
1,648
99,131
131,833
0
0
0
0
97,483
1,648
99,131
131,833
0
1,648
1,648
10,000
97,483
0
97,483
121,833
97,483
1,648
99,131
131,833

The financial statements were approved by the Board of Trustees on 11[th] December 2023 and were signed on its behalf

............................................. Anna Hopwood, Chair

The notes on pages 10 to 15 form an integral part of these financial statements

The notes form part of these financial statements

Page 9

PROPER JOB RESOURCE CENTRE

1. Accounting Policies

Basis of preparing the financial statements and assessment of going concern

The financial statements of the charity, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

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.

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.

Freehold land and buildings 10% reducing balance Plant and machinery 20% reducing balance Motor vehicles 20% reducing balance Office equipment 33% reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

Creditors

Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

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.

The notes form part of these financial statements

Page 10

PROPER JOB RESOURCE CENTRE

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2. Donations and Legacies

2. Donations and Legacies
Donations
Gift Aid received
Grant income
Donations
Gift Aid received
Grant income
3. Income from charitable activities
Recycling, reclamation and reuse
Uptown
Education
Recycling, reclamation and reuse
Uptown
Education
4. Investment income
Interest income
5. Other income
Other income – Fees and supplies		 Unrestricted
Restricted
2023
£
£
£
2,271
0
2,271
13,542
0
13,542
10,100
2,888
12,988
25,913
2,888
28,801
Unrestricted
Restricted
2022
£
£
£
1,547
1,395
2,942
5,818
0
5,818
9,630
15,170
24,800
16,995
16,565
33,560
Unrestricted
Restricted
2023
£
£
£
118,807
0
118,807
58,805
0
58,805
1,490
0
1,490
179,102
0
179,102
Unrestricted
Restricted
2022
£
£
£
110,881
0
110,881
67,283
0
67,283
1,134
0
1,134
179,299
0
179,299
2023
2022
£
£
0
0
2023
2022
£
£
1,500
21,497

The notes form part of these financial statements

Page 11

PROPER JOB RESOURCE CENTRE

6. Expenditure on charitable activities

Recycling, reclamation and reuse
Uptown
Education
Depreciation
Disposal of fixed assets
Staff costs
Support costs
Recycling, reclamation and reuse
Uptown
Education
Depreciation
Staff costs
Support costs		 Unrestricted
Restricted
2023
£
£
£
46,021
4,632
50,653
15,272
0
15,272
238
2,800
3,038
10,297
0
10,297
5,235
0
5,235
151,119
4,500
155,619
1,991
0
1,991
230,173
11,932
242,105
Unrestricted
Restricted
2022
£
£
£
33,753
2,353
36,106
11,099
0
11,099
669
0
669
7,970
0
7,970
153,601
0
153,601
2,185
0
2,185
209,277
2,353
211,630

7. Analysis of support costs

On charity activities:
Independent examiner
Accounting
8. Net incoming/outgoing resources
Independent examiner
Depreciation of fixed assets
9. Staff costs
Salaries
Social security costs
Pension costs
Other staff costs
The average monthly number of employees during the period was as follows:
Resource Centre
Uptown
No employee received emoluments in excess of £60,000.		 2023
2022
£
£
750
750
1,241
1,435
1,991
2,185
2023
2022
£
£
750
750
10,297
7,970
2023
2022
£
£
148,112
147,269
3,928
3,781
2,445
1,882
1,134
669
155,619
153,601
2023
2022
No.
No.
6
9
8 3

Trustees’ expenses

There were no trustees' expenses paid for the year ended 31[st] March 2023. (2022: Nil)

The notes form part of these financial statements

Page 12

PROPER JOB RESOURCE CENTRE

10. Independent examiner’s remuneration

Independent examiner’s remuneration
2023 2022
£ £
Examination of financial statements 750 750
Other services 0 0

11. Taxation

The charity is a registered charity and is therefore exempt from taxation.

12. Tangible fixed Assets

Cost
Cost brought forward
Additions
Disposals
Total cost carried forward
Depreciation
Depreciation brought forward
Charge for year
Disposals
Total depreciation carried forward
Net Book Value
At 31st March 2023
At 31stMarch 2022		 Land and
buildings
Furniture
and
Equipment
Motor
vehicles
Office
Equipmen
t
Total
£
£
£
£
£
88,378
6,286
2,688
14,106
111,458
0
1,702
0
1,117
2,819
(3,585)
(4,730)
0
(5,112)
(13,427)
84,793
3,258
2,688
10,111
100,850
11,811
6,282
2,523
5,171
25,787
7,342
443
48
2,464
10,297
(424)
(5,239)
0
(2,530)
(8,193)
18,729
1,486
2,571
5,105
27,891
66,064
1,772
117
5,006
72,959
76,567
4
165
8,935
85,671

13. Fixed asset investments

Shares in subsidiary undertakings 2023
2022
£
£
0
0
0
0

The Courtyard Cafe & Shop Ltd (CRN 11634552 England and Wales) was dissolved on 12[th] April 2022

14. Debtors

Debtors
Trade debtors
VAT recoverable
Prepayments
Other debtors		 2023
2022
£
£
7,454
0
642
1,497
280
3,630
5,000
5,000
13,376
10,127

The notes form part of these financial statements

Page 13

PROPER JOB RESOURCE CENTRE

15. Creditors: amounts falling due within one year

Bank overdraft
Trade creditors
Taxation and social security
Other creditors
Accruals
Loans		 2023
2022
£
£
0
0
1,288
24
4,247
2,052
0
0
750
750
370
7,417
6,655
10,243

16. Creditors: amounts falling due after more than 1 year

Loans 2023
2022
£
£
0
0
0
0

17. Pension

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £2,445 (2022 - £1,882).

18. Movement in Funds

Unrestricted Funds
General Fund
Total
Restricted Funds
Defibrillator Fund (2)
Workshop Fund (5)
Growing Communities Fund (6)
Velocity (7)
Total
Total Funds		 Balance
Income
Expenditure
Transfers
Balance
1st April
2022
31st March
2023
121,141
206,515
(230,173)
0
97,483
121,141
206,515
(230,173)
0
97,483
692
0
(118)
0
574
10,000
0
(9,832)
0
168
0
1,000
(94)
0
906
0
1,888
(1,888)
0
0
10,692
2,888
(11,932)
0
1,648
131,833
209,403
(242,105)
0
99,131

The notes form part of these financial statements

Page 14

PROPER JOB RESOURCE CENTRE

Unrestricted Funds
General Fund
Total
Restricted Funds
Container Fund (1)
Defibrillator Fund (2)
Community Action Fund (3)
Local Lives Fund (4)
Workshop Fund (5)
Total
Total Funds		 Balance
Income
Expenditure
Transfers
Balance
1st April
2021
31st March
2022
109,108
217,790
(209,277)
3,520
121,141
109,108
217,790
(209,277)
3,520
121,141
0
3,420
0
(3,420)
0
0
2,145
(1,453)
0
692
500
(400)
(100)
0
0
500
(500)
0
0
0
10,000
0
0
10,000
0
16,565
(2,353)
(3,520)
10,692
109,108
234,355
(211,630)
0
131,833

19. Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any benefits from employment with the charity or a related entity.

20. Parent and ultimate parent undertaking

The ultimate controlling party is the charity's trustees.

The notes form part of these financial statements

Page 15

PROPER JOB RESOURCE CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

(These do not form part of the financial statements)

Donations and legacies
Donations
Gift Aid received
Grant income
Total income from donations and legacies
Charitable Activities
Recycling, reclamation and reuse
Uptown
Education
Total income from donations and legacies
Investment and Other income
Interest received
Fees and supplies
Total income from investment income and other income
Total incoming resources
Charitable activities
Recycling, reclamation and reuse:
Direct costs
Volunteer expenses
Fundraising costs
Donations
Consultancy fees
Subcontract costs
Rent
Rates
Water rates
Light, heat and power
Insurance
Repairs and renewals
Telephone and internet
Printing, postage and stationery
Subscriptions
Cleaning
Health and safety
Sundry expenses
Motor and travelling expenses
Advertising
Bank charges
Loan interest paid
Legal and professional fees
Education
Depreciation
Disposal of fixed assets
Wages and salaries
Social security costs
Pension costs
Other staff costs
Total expenditure on charitable activities
Support costs
Independent examiner
Accounting
Total support costs
Total resources expended
Net (outgoing) / incoming resources		 2023
2022
£
£
2,271
2,942
13,542
5,818
12,988
24,800
28,801
33,560
118,807
110,881
58,805
67,283
1,489
1,134
179,101
179,298
0
0
1,500
21,497
1,500
21,497
209,402
234,355
11,239
8,331
561
8
351
831
40
649
340
287
3,498
696
7,745
6,432
0
286
125
136
3,215
2,040
3,514
3,263
9,411
9,657
1,859
2,583
1,607
1,008
4,627
1,228
0
442
65
2,138
1,882
(774)
1,451
1,125
5,048
2,733
3,420
2,932
419
0
5,508
1,175
3,038
669
10,297
7,970
5,235
0
148,112
147,269
3,928
3,781
2,445
1,882
1,134
668
240,114
209,445
750
750
1,241
1,435
1,991
2,185
242,105
211,630
(32,703)
22,725

Page 16

PROPER JOB RESOURCE CENTRE Page 17