Registered charity number 1182004
James’ Jar of Gifts
Trustees’ Report and Unaudited accounts
Year ended 30 June 2024
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James’ Jar of Gifts
Trustees’ Report and Unaudited accounts
Contents
| **Page ** | |
|---|---|
| Charityinformation | 3 |
| Trustees’ Report | 4-8 |
| Independent examiner’s report | 9 |
| Statement of financial activities | 10 |
| Balance Sheet | 11 |
| Notes to the accounts | 12-15 |
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James’ Jar of Gifts Charity information
Trustees
Jill Enticott Susanna Mann Eleanor McCartney Emma McCartney Tony McCartney
Bankers
Barclays Bank Plc Leicester LE87 2BB
Principal address
31 Grays Lane Ashtead Surrey KT21 1BZ
Registered charity number
1182004
Independent examiner
Joanne Scott 6 Old Hall Park Headcorn Kent TN27 9EW
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James’ Jar of Gifts Registered charity number 1182004 Trustees Report
Introduction
The Board of Trustees are pleased to present their annual Trustees’ Report and Accounts for the year ended 30 June 2024.
The Board are satisfied with the performance of the charity during the year and the financial position as at 30 June 2024, and consider that the charity is well placed to continue its activities during the coming year, and that the assets of the charity are adequate to fulfil its obligations.
Name, registered office and constitution of the charity.
The charity is formally called James’ Jar of Gifts and is occasionally referred to as JJOG. The charity was registered on 13 February 2019 and has the registration number 1182004. The principal office of the charity is 31 Grays Lane, Ashtead, Surrey, KT21 1BZ.
Objectives and activities
The objectives of James’ Jar of Gifts, and the activities undertaken to further the charity’s purposes for the public benefit, are as follows:
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To provide grants of financial assistance to children and young people from social and economically disadvantaged communities in Kenya, Uganda and the UK by assisting in the provision of financial assistance to undertake further education or vocational training.
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To assist young children with disabilities in the UK to gain access to more educational and social opportunities.
The Trustees confirm that they have referred to the guidance obtained in the Charity Commission’s general guidance on the public benefit requirement under the Charities Act 2011 when reviewing the Charity’s aims and objectives in planning future activities and setting grant making policy for the period.
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Structure, governance and management
James’ Jar of Gifts is governed by a Constitution dated 13 February 2019, as amended on 17 February 2020, 26 September 2022 and 14 August 2023. The Charity is registered with the Charity Commission.
Trustee appointment and resignations
The Charity Trustees that have served during the year are as follows:
Jill Enticott
Susanna Mann Eleanor McCartney Emma McCartney Tony McCartney
New trustees are appointed at properly convened meetings of the existing charity trustees, and are appointed on the basis of their skills, knowledge and experience needed for the effective administration of the Charity. On 9 January 2024 Susanna Mann was reappointed as a trustee for a period of three years.
Trustees’ responsibilities
Charity law requires the trustees to maintain and retain accounting records which disclose with reasonable accuracy at any time the financial position of the Charity. They 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.
Achievements and performance
Fundraising
James’ Jar of Gifts undertakes a variety of fundraising activities. Included in these for the year under review were a very successful quiz attended in November 2023 and a fashion show also held in November 2023. These events were supplemented by valuable sponsored events throughout the period under review. During the period under review these events raised a total of £26,167 (2023: £24,763).
James’ Jar of Gifts also receives a number of generous donations from individual supporters – these may be one off in nature, or more regular donations that have been committed to be paid monthly. During the period
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under review these donations totalled £4,189 (2023: £5,987). In addition to this gift aid was received during the period of £1,678 (2023: £1,325).
Irrespective of the nature, amount, timing or frequency of the donations, the trustees would like to place on record their huge appreciation for all supporters of James’ Jar of Gifts. The underlying ethos of the Charity is that no child or young person should be left behind, and the trustees acknowledge that without the very generous support of many people the disbursements that James’ Jar of Gifts make to support this aim simply would not happen.
All administrative costs of running the charity are met by individual donations from the trustees.
- Disbursements Kenya
During the year James’ Jar of Gifts continued to provide a significant number of young orphans in Kenya with fully funded educational scholarships to study in Kenya. The total number of students we have supported since inception now amounts to 19, with the students either attending universities or technical/vocational colleges. During the year a total of £13,392 (2023: £20,609) was dispersed to Kenya as part of the ongoing funding of these scholarships. These scholarships cover the full cost of attending university or college, including tuition fees, educational materials, accommodation and food.
– Disbursements Uganda
During the year James’ Jar of Gifts provided funding of £8,925 (2023: £Nil) to Project Princess in Uganda. Through this programme we supported 50 Ugandan girls through paying school fees, purchasing school uniform and sanitary ware, and funding life and practical skills sessions. We also funded awareness sessions around the modes of transmission of HIV and how to avoid it.
- Disbursements UK
James’ Jar of Gifts made no donations to UK based projects during the year (2023: £21,193). Details of donations made during the previous year are detailed in the 2023 annual report.
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How we determine which activities to fund
Decisions on which activities to fund are made after a discussion involving all trustees. All funds granted are made in accordance with the aims and objects of James’ Jar of Gifts.
For educational scholarships in Kenya the trustees have an established relationship with an orphanage in Yala, a town on the west side of the country. Orphans are invited to apply for the scholarships, outlining what they wish to study, why and what they intend to do with their educational qualification once it is obtained. The applications are then considered on an individual basis and are assessed against specific criteria that has been agreed by the trustees. Successful applicants then directly communicate with the trustees throughout their university or college course, allowing trustees to keep abreast of the progress of the students and to ensure that the funds spent are continuing to be used wisely and in accordance with the objects of the charity.
Donations made to Project Princess in Uganda are made after consideration of the activities that will be undertaken as part of the project. One of the trustees, Tony McCartney, has visited the school that beneficiaries of our funding attend, and has ongoing communications with the proprietor of the school. James’ Jar of Gifts also receives a termly report outlining what activities have been undertaken and the benefit accruing to the girls in Uganda as a result of the support they have received.
UK based activities are currently funded on a case-by-case basis, always considering the underlying ethos and objects of the charity.
Financial summary and reserves policy
Total funds brought forward were £20,886. Funds raised during the year were £32,373, while £22,317 was dispersed. After event costs of £1,034 and other costs of running the charity of £598 (which together comprise costs of raising funds of £1,632) and bank charges of £289, the charity had unrestricted surplus funds of £29,021 at the balance sheet date.
The charity has a policy of maintaining reserves that are estimated to cover the next 12 months disbursements at the balance sheet date. The trustees consider that this is a prudent policy that ensures that our commitments are comfortably able to be met, while at the same time providing flexibility to enable the trustees to consider more one-off requests for funding from deserving causes that are in line with the aims and ethos of James’ Jar of Gifts.
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Post balance sheet events
Since the balance sheet date we have continued to fund our Kenyan scholars, with a number of them having now completed their courses. We have also continued funding Project Princess in Uganda, with our support now benefitting 74 girls. In the UK we agreed to fund a local organisation that uses equine therapy to support young people that have experienced some form of trauma. Our support for this organisation helped them to purchase outdoor clothing and equipment that enabled them to run over 200 additional therapy sessions during the autumn 2024/winter 2025 months. Furthermore, we have agreed to fund a young person in Ashtead to attend an outward bound course during the summer of 2025. Finally, we agreed to fund various items of equipment for a new sensory room at White Lodge in Chertsey, an organisation we have supported before as detailed in previous annual reports.
Future plans
The healthy financial position of the charity means that the trustees are confident that all current scholars in Kenya will be fully funded to complete their respective course, that our Ugandan programme supporting 74 girls will be successfully completed, and that UK projects can continue to be assessed and funded on a case-by-case basis. All such activities will be assessed by reference to the objects of the charity as well as the public benefit requirement under the Charities Act 2011.
Financial statements
The financial statements are set out on pages 10 to 15.
This report was approved by the Board of Trustees on 28 April 2025 and is signed on its behalf by:
Tony McCartney Trustee
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James’ Jar of Gifts Independent Examiner’s Report
Independent examiner’s report to the trustees of James’ Jar of Gifts
I report to the trustees on my examination of the accounts of James’ Jar of Gifts for the year ended 30 June 2024.
Responsibilities and basis of report
As the charity trustees of James’ Jar of Gifts 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 accounts of James’ Jar of Gifts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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:
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Accounting records were not kept in respect of James’ Jar of Gifts as required by Section 130 of the Act; or
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The accounts do not accord with those records.
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.
Joanne Scott 6 Old Hall Park Headcorn Kent TN27 9EW
28 April 2025
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James’ Jar of Gifts Statement of financial activities For the year ended 30 June 2024
| Notes | Year ended 30 June 2024 - £ |
Year ended 30 June 2023 - £ |
|
|---|---|---|---|
| Income and endowments from: - Donations - Charitable activities - Bank interest |
2 2 |
5,867 26,167 339 |
7,312 24,763 2 |
| Total Incoming resources | 32,373 | 32,077 | |
| Resources expended - Raising funds - Charitable activities - Bank charges |
3 4 |
1,632 22,317 289 |
2,724 41,802 247 |
| Total resources expended | 24,238 | 44,773 | |
| Net movement in funds | 8,135 | (12,696) | |
| All activities presented above are unrestricted in nature. James’ Jar of Gifts Reconciliation in funds For the period 1 July 2023 to 30 June 2024 |
|||
| Notes | Year ended 30 June 2023 - £ |
Year ended 30 June 2022 - £ |
|
| Total funds brought forward | 20,886 | 33,582 | |
| Net movement in funds for theperiod |
7 | 8,135 | (12,696) |
| Total funds carried forward | 7 | 29,021 | 20,886 |
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James’ Jar of Gifts Balance Sheet as at 30 June 2024
| Notes | 30 June 2024 - £ | 30 June 2023 - £ | |
|---|---|---|---|
| Current assets | |||
| Cash at bank and in hand |
29,021 | 20,886 | |
| Net current assets | 29,021 | 20,886 | |
| Net assets | 29,021 | 20,886 | |
| The funds of the charity |
|||
| Unrestricted revenue accumulated funds |
7 | 29,021 | 20,886 |
| Total charity funds | 7 | 29,021 | 20,886 |
Tony McCartney Trustee Approved by the Board of Trustees on 28 April 2025
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James’ Jar of Gifts Notes to the accounts For the period ended 30 June 2024
1. Accounting policies
Basis of preparation
The financial statements have been prepared using the receipts and payments method as allowed under charity law.
The charity was registered on 13 February 2019, with a year-end date of 30 June in each year. This set of accounts has been prepared for the year ended 30 June 2024.
Donations and event related income
Donations and event related income are credited in the year in which they are received. Associated gift aid tax is also recognised in the period in which it is received.
Cost of fundraising events
Cost of fundraising events is recognised when money is spent.
Funds dispersed for charitable activities
Funds dispersed for charitable activities is recognised when the funds are physically dispersed.
Legal form
The charity is a Charitable Incorporated Organisation, and is run as a Public Benefit Entity. The charity is registered at:
31 Grays Lane Ashtead Surrey KT21 1BZ
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2. Voluntary income
| Year ended 30 June 2024 |
Year ended 30 June 2023 |
|
|---|---|---|
| Donations | 5,867 | 7,312 |
| Income from charitable activities |
26,167 | 24,763 |
| Bank interest | 339 | 2 |
| Total voluntary income | 32,373 | 32,077 |
3. Cost of generating income
| Year ended 30 June 2024 |
Year ended 30 June 2023 |
|
|---|---|---|
| Event related costs and costs of runningcharity |
1,632 | 2,724 |
| Total cost of generating income |
1,632 | 2,724 |
These costs mostly comprise the cost of events, website hosting fees, Just Giving site fees and insurance.
4. Funds dispersed for charitable activities
| Year ended 30 June 2024 |
Year ended 30 June 2023 |
|
|---|---|---|
| Funds dispersed to UK recipients |
- | 21,193 |
| Cost of Kenyan educational scholarships |
13,392 | 20,609 |
| Cost of Ugandan girl’s school sponsorship |
8.925 | - |
| Total funds dispersed for charitable activities |
22,317 | 41,802 |
In the year ended 30 June 2024 the funds dispersed for educational scholarships in Kenya of £13,392 were paid to a number of young scholars to cover their tuition fees and living expenses at university or further education establishments. The funds of £8,925 dispersed for
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sponsorship in Uganda were payment of school fees, school uniforms, sanitary products, HIV awareness workshops and practical and life skills programmes for 50 girls.
In the year ended 30 June 2023 the funds dispersed to UK recipients were to fund an intensive language summer school for Ukrainian children that settled in the UK as a result of the ongoing war (£8,805), Christmas gifts for almost 150 Ukrainian children that had settled in Surrey (£2,761), funding for the purchase of equipment for Danesgate Community School in York to enable a number of young people to undertake the Duke of Edinburgh award scheme (£2,390), a donation to Epsom Riding for the Disabled to purchase a specialist saddle and to fund a team of disabled riders to enter regional and national dressage competitions (£1,828), and donations to White Lodge in Chertsey to complete a sensory room fit out and to part fund the refurbishment of a hydrotherapy pool (£5,409). The costs of educational scholarships in Kenya of £20,609 were paid to a number of young scholars to cover their tuition fees and living expenses at university or further education establishments.
5. Trustee remuneration and expenses
No trustee received any remuneration or other benefits from the charity, and all trustees bear their own expenses (2023: £nil).
6. Taxation
James’ Jar of Gifts is exempt from tax on its charitable activities (2023: exempt).
7. Reconciliation of movement in funds
| 30 June 2024 | 30 June 2023 | |
|---|---|---|
| Openingreserves | 20,886 | 33,582 |
| Net surplus/(deficit) generated duringtheperiod |
8,135 | (12,696) |
| Closing reserves | 29,021 | 20,886 |
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8. Related party transactions
There have been no related party transactions requiring disclosure (2023: nil).
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