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2024-03-31-accounts

Proper Job Resource Centre

Charity No. 1178850

Trustees' Report and Unaudited Accounts

31 March 2024

Proper Job Resource Centre Contents

Pages
Trustees' Annual Report 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Summary Income and Expenditure Account 11
Balance Sheet 12
Notes to the Accounts 13 to 20
Detailed Statement of Financial Activities 21 to 22

Page 1

Proper Job Resource Centre Trustees Annual Report

The trustees, present their report with the unaudited financial statements of the charity for the year ended 31 March 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1178850

Principal Office

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

Registered Office

Crannafords Industrial Park Chagford Newton Abbot TQ13 8DR

Trustees

The Trustees of the charitable company are its Trustees for the purposes of charity law. The following Trustees served during the year:

K. Ayling (Resigned 19 February 2024) C. Bullen J. Frain R. Griffin M. Guthrie A. Hastie A. Hopwood C. Radclyffe (Resigned 11 December 2023) A. Saunders

Accountants

Cloud Accountancy Solutions 94 Lower Cross Road Bickington Barnstaple EX31 2PJ

Page 2

Trustees Annual Report for the year ended 31st March 2024

The trustees present their report and financial statements for the year ended 31st March 2024. 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.

Various activities help to fulfil Proper Job's mission while engaging the community in meaningful ways and raising awareness about environmental issues related to waste.

Operating a community reuse centre and shop – where unwanted items are prevented from being disposed of, allowing the charity to facilitate the recycling and repurposing of goods.

Litter Picking Events – The charity organises regular community clean-up days where volunteers gather to collect litter from parks, moorland, and other public spaces. This helps promote environmental stewardship and awareness of waste issues.

Repair Events –events where community members can bring broken items (e.g., appliances, clothing, furniture) to be repaired by skilled volunteers, promoting reuse and extending the life of products.

Educational Campaigns - Launch campaigns that include informational flyers, social media posts, and community presentations about waste reduction strategies, the importance of recycling, and how to properly dispose of different types of waste.

Sustainable Living Workshops - Offer educational sessions on sustainable practices, such as composting, creating a zero-waste home, or DIY projects using recycled materials.

School Programs - Develop educational workshops in local schools that focus on the importance of sustainability, waste reduction, and recycling, including classroom hands on activities.

Page 3

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 demonstrate 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

The reuse operations of the charity are open 5 days a week in the winter and 6 days a week throughout the summer months. Over the 12 month period more than 46,000 items were supplied for reuse. The two sites welcomed over 16,000 individuals customers throughout the year. 80% of educational beneficiaries said that Proper Job has a positive influence on their waste behaviours.

The project successfully delivered 29 workshops and events aimed at promoting and educating participants in alignment with the charitable objectives, marking a 10% decrease compared to the previous year. These events included activities such as sewing and repair workshops, composting sessions, litter picking initiatives, bike repair clinics, tool sharpening services, biodiversity awareness programs, and a variety of talks and presentations. A total of 660 beneficiaries attended these events, representing a 3.1% increase from the previous year. While the charity reduced the number of

Page 4

events, it focused on enhancing the impact of each one by improving operational efficiencies and reaching a larger audience.

Improved energy efficiency by installing solar panels. 94% self-sufficient in electricity at The Resource Centre Site.

Challenges

The financial stability of the project has faced significant challenges in recent years due to several factors. Increased competition for grant funding has made securing financial support more demanding. Additionally, changing consumer habits, particularly the rise in online purchases of second-hand items, have impacted traditional donation and resale models. The ongoing cost of living crisis has further strained financial resources, as individuals may have less disposable income to contribute. Compounding these issues is the substantial rise in salaries driven by increases in the national minimum wage, which has added to the operational costs of the project.

To address these challenges, the charity has been focusing on developing a consistent volunteer workforce. This involves dedicating resources to the recruitment and retention of volunteers, which is essential for driving growth and sustainability for the project. By building a reliable team of volunteers, the charity aims to enhance its operational capacity, reduce reliance on paid staff, and foster a stronger sense of community engagement.

Employment, Volunteering, and Training

During the year, the average number of full-time equivalent (FTE) employees was 7. Proper Job greatly appreciates the dedication of its volunteers, who contributed a remarkable 1,432 hours of volunteer time across the year, involving 85 individuals. Four of these volunteers attended regularly on a weekly basis, while the remainder participated in various one-off projects throughout the year.

The charity has also maintained a contact list of supporters known as "Friends" and is affiliated with REACH Volunteering, which assists charities in finding volunteers. This partnership has significantly improved the quality, range, and scale of skills-based volunteering available to the organization. All volunteers received on-the-job training, gaining valuable work experience that enhances their skills while supporting the charity's initiatives.

Additionally, this year the charity has leveraged the apprenticeship scheme to upskill existing employees. The CEO is currently enrolled in a Level 7 Senior Leadership course, which complements and strengthens their role within the organisation. This initiative aims to further develop leadership capabilities and equip the charity with the skills necessary to navigate future challenges effectively.

Plans for Future Periods

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:

Page 5

Financial review

Total income for the year increased from the previous year to £257,255 (2023: £209,402). Sales have increased to £200,397 (2023: £179,102).

Grant income for the year was £39,187 (2023: £12,988) Total expenditure for the year increased to £254,702 (2023: £242,104).

There was a net surplus for the year of £2,553 (2023: Deficit 32,702) of which £886 was a restricted deficit.

Unrestricted cash reserves carried forward are £10,195.

Fundraising

The charity does not carry out significant fundraising activities. However it aims to diversify income streams and therefore will apply more resources to support fundraising efforts such as the administration of grant funding and fundraising events.

Reserves policy

The organisation aims to maintain reserves equivalent to three months' running costs at all times, wherever possible. This strategic reserve serves as a financial safety net, allowing the organization to continue its operations without disruption in the event of unforeseen circumstances, such as fluctuations in funding, unexpected expenses, or economic downturns.

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

Recruiting new trustees is essential for effective governance and the charity's success. According to the governing documents, after the initial trustees, each new trustee is appointed for a three-year term through a resolution at a trustee meeting.

When selecting trustees, the charity will consider:

Skills and Expertise - Relevant qualifications in administration, finance, legal matters, fundraising, strategic planning, and operational management.

Diversity and Representation - The board should reflect diverse perspectives to enhance decisionmaking and serve the community effectively.

Passion and Commitment - Prospective trustees should demonstrate a genuine interest in the charity’s mission.

Page 6

New Attributes- Appointments aim to bring unique skills and fresh perspectives, such as knowledge in environmental sustainability, community engagement, or volunteer management.

The recruitment process includes:

Identification of Needs - The board will assess its composition to identify skills gaps.

Advertising Vacancies - Trustee positions will be advertised publicly through the charity's website, social media, and community boards to attract diverse candidates.

Application and Interview - Interested candidates will submit applications, and a selection committee of existing trustees will interview shortlisted candidates.

Recommendation and Resolution- The committee will recommend candidates to the board, and appointments will be formalised through a meeting resolution.

By following this process, the charity aims to create an effective board of trustees to fulfill its mission and benefit the community.

Trustee induction and training

Newly appointed trustees will undergo an induction process to familiarise them with the charity's governance policies, operations, and strategic goals. This ensures they are equipped to fulfil their roles effectively.

Induction and training will be tailored to each trustee's specific role, with additional training available as needed, especially for new legislation or guidance in the charity sector. Key documents provided to new trustees include:

Trustee Handbook: A guide outlining roles, responsibilities, and the charity’s operations.

Code of Conduct: A document detailing ethical standards and expected behaviours for trustees.

Annual Operational Plan: An overview of the charity's annual goals and priorities.

3-Year Strategic Plan: A summary of the charity’s long-term objectives and vision.

Current Financial Position: A detailed summary of the charity's financial health based on recent statements.

Feedback and evaluation processes will assess the induction and training’s effectiveness, ensuring they remain relevant and beneficial.

reference and administrative details;

exemptions from disclosure

funds held as custodian trustee on behalf of others.

Page 7

Statement of Trustees’ Responsibilities

The Trustees are responsible for keeping proper 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 Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hance taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the Board

A. Hopwood Trustee

18 November 2024

Page 8

Proper Job Resource Centre Independent Examiners Report

Independent Examiner's Report to the trustees of Proper Job Resource Centre

I report to the charity trustees on my examination of the financial statements of Proper Job Resource Centre for the year ended 31 March 2024.

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 financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity 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 financial statements 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

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Financial Accountants, which is one of the listed bodies.

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

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 financial statements to be reached.

Cheryl Manning FFA Institute of Financial Accountants Cloud Accountancy Solutions 94 Lower Cross Road Bickington Barnstaple

EX31 2PJ

18 November 2024

Page 9

Proper Job Resource Centre Statement of Financial Activities

for the year ended 31 March 2024

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Other
6
Total
Expenditure on:
Charitable activities
7
Other
8
Total
Net gains on investments
Net income/(expenditure)
9
Transfers between funds
Net income/(expenditure)
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2024
£
17,538
200,397
133		 Restricted
funds
2024
£
39,187
-
-		 Total funds
2024
£
56,725
200,397
133		 Total funds
2023
£
28,800
179,102
1,500
218,068
202,487
12,142		 39,187
40,073
-		 257,255
242,560
12,142		 209,402
231,807
10,297
214,629
-		 40,073
-		 254,702
-		 242,104
-
3,439
-		 (886)
-		 2,553
-		 (32,702)
-
3,439 (886) 2,553 (32,702)
3,439
97,483		 (886)
1,648		 2,553
99,131		 (32,702)
131,833
100,922 762 101,684 99,131

Page 10

Proper Job Resource Centre Summary Income and Expenditure Account

for the year ended 31 March 2024

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income /(expenditure )for the year		 2024
£
257,255
257,255
242,560
12,142
254,702
2,553
2,553		 2023
£
209,403
209,403
231,807
10,297
242,105
(32,702)
(32,702)

Page 11

Proper Job Resource Centre Balance Sheet

at 31 March 2024

Company No.
Notes
2024
£
Fixed assets
Tangible assets
11
78,333
78,333
Current assets
Debtors
12
17,713
Cash at bank and in hand
10,957
28,670
Creditors:Amount falling due within one year
13
(5,319)
Net current assets
23,351
Total assets less current liabilities
101,684
Net assets excluding pension asset or liability
101,684
Total net assets
101,684
The funds of the charity
Restricted funds
14
Restricted income funds
762
762
Unrestricted funds
14
General funds
100,922
100,922
Reserves
14
Total funds
101,684		 2023
£
72,959
72,959
12,734
19,451
32,185
(6,013)
26,172
99,131
99,131
99,131
1,648
1,648
97,483
97,483
99,131

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 18 November 2024

And signed on its behalf by:

A. Hopwood Trustee

18 November 2024

Page 12

Proper Job Resource Centre Notes to the Accounts

for the year ended 31 March 2024

Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 13

Proper Job Resource Centre Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

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

useful life:
Freehold property 10% reducing balance
Plant & Machinery 20% reducing balance
Motor vehicles 20% reducing balance
Office equipment 33% reducing balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 14

Proper Job Resource Centre Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a Charitable Incorporated Organisation

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Other
Total
Expenditure on:
Charitable activities
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
25,913
179,102
1,500
206,515
230,173
230,173
(23,658)
(23,658)
(23,658)
121,141
97,483		 Restricted
funds
2023
£
2,888
-
-
2,888
11,932
11,932
(9,044)
(9,044)
(9,044)
10,692
1,648		 Total funds
2023
£
28,801
179,102
1,500
209,403
242,105
242,105
(32,702)
(32,702)
(32,702)
131,833
99,131

Page 15

Proper Job Resource Centre

Notes to the Accounts

4 Income from donations and legacies

4
Income from donations and legacies
Donations Unrestricted
£
17,538
17,538		 Restricted
£
39,187
39,187		 Total
2024
£
56,725
56,725		 Total
2023
£
28,800
28,800
Donated goods, facilities and services received
Unrestricted
£
200,397
200,397
Unrestricted
£
133
133		 Total
2024
£
5,783
11,826
39,187
56,795
Total
2024
£
200,397
200,397
Total
2024
£
133
133		 Total
2023
£
2,271
13,542
12,988
28,801
Total
2023
£
179,102
179,102
Total
2023
£
1,500
1,500
Total
2023
£
229,816
1,991

Page 16

Proper Job Resource Centre Notes to the Accounts

8 Other expenditure

Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
9
Net income/(expenditure) before transfers
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
No employee received emoluments in excess
11 Tangible fixed assets
Land and
buildings
£
Cost or revaluation
At 1 April 2023
84,793
Additions
-
At 31 March 2024
84,793
Depreciation and
impairment
At 1 April 2023
18,729
Depreciation charge for the
year
6,609
At 31 March 2024
25,338
Net book values
At 31 March 2024
59,455
At 31 March 2023
66,064
12 Debtors
Other debtors
Prepayments and accrued income		 of £60,000.
Plant &
Machinery
£
3,259
17,516
20,775
1,486
3,858
5,344
15,431
1,773		 Unrestricted
£
12,142
12,142
2024
£
12,142
Motor
vehicles
£
2,688
-
2,688
2,571
23
2,594
94
117
2024
£
16,923
790
17,713		 Total
2024
£
12,142
12,142
Office
equipment
£
10,111
-
10,111
5,106
1,652
6,758
3,353
5,005		 Total
2023
£
10,297
10,297
2023
£
10,297
Total
£
100,851
17,516
118,367
27,892
12,142
40,034
78,333
72,959
2023
£
12,454
280
12,734

Page 17

Proper Job Resource Centre Notes to the Accounts

13 Creditors:

amounts falling due within one year

Creditors:
amounts falling due within one year
Other loans
Trade creditors
Other taxes and social security
Other creditors
Accruals		 2024
£
-
770
1,606
895
2,048
5,319		 2023
£
370
1,288
3,605
-
750
6,013

Page 18

Proper Job Resource Centre Notes to the Accounts

14 Movement in funds

Restricted funds:
Restricted income funds:
Defibrillator Fund
Workshop Fund
Growing Communities Fund
South West Water -
Neighbourhood Fund
Postcode Lottery Trust
Chagford Community Trust
Grant
Devon CC - Libraries Support
Fund
Resource Futures
Total
Unrestricted funds:
General funds
Total funds		 At 1 April
2023
574
168
906
-
-
-
-
-
1,648
97,483
99,131		 Incoming
resources
(including
other
gains/losses
)
£
-
10,000
1,249
2,000
24,448
900
290
300
39,187
218,068
257,255		 Resources
expended
£
(106)
(10,162)
(2,154)
(2,000)
(24,448)
(900)
(290)
(13)
(40,073)
(214,629)
(254,702)		 At 31
March
2024
£
468
6
0
-
-
-
-
287
762
100,922
101,684

Purposes and restrictions in relation to the funds: Restricted funds: Defibrillator Fund For the purchase of a defibrillator Workshop Fund A national Lottery Awards for All grant towards the Workshop Growing Communities Fund Growing Communities South West Water - Neighbourhood Fund Postcode Lottery Trust For solar panels and shed refurbishment Chagford Community Trust Grant Devon CC - Libraries Support Fund Resource Futures Purchase of a composter

Page 19

Proper Job Resource Centre Notes to the Accounts

15 Analysis of net assets between funds

15 Analysis of net assets between funds
Fixed assets
Net current assets
16 Reconciliation of net debt
Cash and cash equivalents
Borrowings
Net debt		 At 1 April
2023
£		 Unrestricted
funds
£
78,333
23,351
101,684
Cash flows
£		 Total
£
78,333
23,351
101,684
At 31
March
2024
£
19,451 (8,494) 10,957
19,451
(370)
(370)
19,081		 (8,494)
370
370
(8,124)		 10,957
-
-
10,957

Page 20

Proper Job Resource Centre Detailed Statement of Financial Activities

for the year ended 31 March 2024

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Recycling, reclamation and reuse
Other
Total income and endowments
Expenditure on:
Charitable activities
Recycling, reclamation and reuse
Governance costs
Total of expenditure on charitable
activities
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of Plant &
Machinery
Depreciation of Motor vehicles
Depreciation of Office equipment
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains		 Unrestricte
d funds
2024
£
17,538
17,538
200,397
200,397
133
133
218,068
201,222
201,222
1,265
1,265
202,487
6,609
3,858
23
1,652
12,142
12,142
214,629
-
3,439
3,439
-		 Restricted
funds
2024
£
39,187
39,187
-
-
-
-
39,187
40,073
40,073
-
-
40,073
-
-
-
-
-
-
40,073
-
(886)
(886)
-		 Total funds
2024
£
56,725
56,725
200,397
200,397
133
133
257,255
241,295
241,295
1,265
1,265
242,560
6,609
3,858
23
1,652
12,142
12,142
254,702
-
2,553
2,553
-		 Total funds
2023
£
28,800
28,800
179,102
179,102
1,500
1,500
209,402
229,816
229,816
1,991
1,991
231,807
7,342
443
48
2,464
10,297
10,297
242,104
-
(32,702)
(32,702)
-

Page 21

Proper Job Resource Centre Detailed Statement of Financial Activities

Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 3,439
97,483
100,922		 (886)
1,648
762		 2,553
99,131
101,684		 (32,702)
131,833
99,131

Page 22