ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2020
JUSTICE RISING UK
(CHARITABLE INCORPORATED ORGANISATION) CHARITY REGISTRATION NUMBER 1183447 COMPANY REGISTRATION NUMBER CE017523
Independent Examiners Ltd
Unit 2
The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
JUSTICE RISING UK
(CHARITABLE INCORPORATED ORGANISATION) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
| Page | |
|---|---|
| Legal and Administrative Information | 3 |
| Independent Examiner's Report on the Accounts | 4 |
| Directors' Report | 5 to 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Accounts | 10 to 15 |
JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
1183447
START OF FINANCIAL YEAR
01 January 2020
END OF FINANCIAL YEAR
31 December 2020
DIRECTORS AT 31 DECEMBER 2020 Naomi Fennell B.Med Sci Johnathan Dumville PgDip HR Richard Di Castiglione BA
The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.
GOVERNING INSTRUMENT
CIO - ASSOCIATION Registered 16 May 2019
DATE OF INCORPORATION
16 May 2019: CIO registration
OBJECTS
For the public benefit to promote the education of people in any part of the world in such ways as the charity Trustees think fit, in particular (but without limitation) by constructing and operating schools in areas affected by current or recent conflict.
CORRESPONDENCE ADDRESS
59 Thorpe House Avenue SHEFFIELD S8 9NH
PRIMARY BANKERS
Barclays Bank Plc Sheffield City 2 Leicester Leicestershire LE87 2BB
INDEPENDENT EXAMINER
Mrs Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF
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Jusnce RXSING UK (CHARITABLE INCORPORATED ORGANISATION) INDEPENDE14T EXAMINERS REPORT ON THE Accourirs FOR THE YEAR ENDED 31sr DECEMBER 2020 Report to the truste/ members rfjustke Rblng UK on the accwftts for the yew ed 31st De¢embw 2020. Rt4Jeth rnsponslbllltles of tntstees and examlner The charfcy's trustees are respcnslble tr the preparatkn (<the Kcwnts. The chary5 trustees that an aud ts nct requIr1 for th year under Sect 144 of the Charitie5 Att 2011 (the Charit5 Act) and that an Independent examlnatlon (s nea1. It & my responsIblY to- examlne the acc(wnts undw sectkn 145 of the ChartÈs Act, to follow the procedur85 lald dobvn In the ge31 Dlrettkns by the (harty Crynm15s1ryh {under sertkn 14515)Ib) of the Chartits Act, and to state whether partkular matters have come to my atta)tknn Bas1& of Indèpethlert èxamlnerfs sLthment My examlnatknn was wt kn accordance wh general dlrectths gen by the Chary CommL£skn. An examlnatk)n Includ&s a r1 of the accounting records kept by the charfcy and a comparlson of the accwnts presented wh thrtse recLYds. It aL8o kncludes c¢)nsbJeratbn of any unusltal Items or dbclosures ts) the accounts, and Sknng explanatths from the twstee5 CcCem19 any such mattW5. The procedures undfrtaken do nrt provkle al the eVIden that be rutred kn an aud, and cortsequentty nts opinh)n È gfven as to whether the accounts present a'true and fair. wiEw and the report is Iw))ed to thc6e mattws set tyjt kn the statement below. Indeptndert txaminees tat•ment It) conneLtkm wlth my examfjn&kn. no mattw ha5 come to my attentkn vthlch ye5 me rea$(able thjse to bekn that h. any materlal respett. the requlrements: to keep accounting records l) accordance wlth sectlon 130 of the Charltles Act: and to prepare atcwnt5 vthkh accord wfch the accntIng rec(fds and compty wth the accountlng requlremwts of the Charfcles Att have nrt been mtt. or to ThyhKh, h my Lyinknn. atttKIn shoukl be drawn h) c*der to a)abk a propw undwstandkn9 of the accwnts to be reach&J. Mfs D(na L4)p Independent Examiners Ltd Unfc 2 The Broadrldge Buskness Centre Delllng Lane Bc6ham r4)18 8NF Date: ioth September 2021
JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) DIRECTORS' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020
1. Introduction
The trustees, who are also directors of the charity, Justice Rising UK, for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020.
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 (FRS102) (effective 1 January 2005).
2. Structure, governance, and management
Justice Rising UK is limited by guarantee incorporated on 16 May 2019 and registered as a charity on 16 May 2019. The company was established under its Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
The following Trustees, who are also the directors for the purpose of company law, have served throughout the accounting period, except where indicated:
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Jonathan Dumville (Chair)
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Naomi Fennell
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Richard Di Castiglione
3. Governing document
Its governing document is its Articles of Association as set out on 16 May 2019.
4. Organisational structure
The directors of the company are also charity trustees for the purposes of charity law. In addition to these, the charity employs two executive directors, both of whom report to the board of trustees. The trustees give their time voluntarily and received no benefits from the charity. No expenses have been reclaimed by any of the trustees from the charity in the period concerned.
The general governance of the charity is the responsibility of the Trustees; however, the day-to-day operation is delegated to Oladapo Owo, the Manager. Oladapo Owo takes any matters of variation to Trustees' meetings for decision making.
5. Recruitment and appointment of new trustees
The trustees were those appointed as directors of the company when charitable status was obtained on 16 May 2019. Appointment and removal of trustees/directors is in accordance with the Article of Association of the company.
Normally, the Trustees meet four times per year to consider financial considerations and operations of the Charity.
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) DIRECTORS' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
6. Aims and purposes
Our purpose as recorded in our constitution is to promote the education of people in any part of the world in such ways as the charity trustees think fit, in particular (but without limitation) by constructing and operating schools in areas affected by current or recent conflict.
7. Achievements and performance
During the year ended 31 December 2020, JRUK’s support to partner organisation JR-DRC has transitioned into remote support instead of the usual visits largely due to the COVID-19 pandemic.
Through this support, we ensured
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transition all teachers from their usual role to include functioning as public health agents
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provided distance learning workbooks and broadcasted radio lesson so students could continue resulting in a 100% pass rate of all the primary six cohort of students
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provided mental health support for parents within the community.
8. Financial review
Total incoming resources for the period were £49,932 (2019: £5,451). Total resources expended were £35,887 (2019: £3,888). A full review of the financial position of the charity can be found on the attached financial statements.
9. Reserves policy
As at the balance sheet date of 31 December 2020 the charity had free reserves (unrestricted funds) of £5,527 (2019 £1,563) and restricted reserves of £9,147 (2019 £0).
10. Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed to and ensure appropriate controls are in place for reasonable assurance against fraud and error.
The Directors do not perceive any major risks to the charity currently.
11. Future-plans
Following a difficult end to the financial year, Trustees are proposing to make fundraising a priority in the next financial year, depending on the easing of COVID-19 restrictions.
12. Public benefit
Trustees have paid due regard to the Charity Commission Guidance on 'Public Benefit' in deciding what activities the charity undertakes. All activities undertaken by Charity Name are focussed on our charitable purposes.
13. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resource to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) DIRECTORS' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
Directors' Responsibilities
The Charities Act and the Companies Act require the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company as at the end of the financial year and of the surplus or deflcit of the charity. In preparing those financial statements the directors are required to :-
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a[)] select suitable accounting policies and then apply them consistently[;]
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sub[j] ect to any material departures disclosed and explained In the financial statements.
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d) state whether applicable accounting standards and statements of recommended practice have been c) prepare the financial statements on the going concern basis unless it is Inappropriate to presume that the b) make judgements and estimates that are reasonable and prudent; will continue in business;
The Directors are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and whkh are sufficient to show and explain the company's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for saf[eg] uarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularities.
The Directors are also responsible for the of the Directors' report, and the responslbil,ty of the independent examiner In relation to the Directors' report Is limited to examining the report and ensuring that on the face of the report there are no Inconsistencies with the figures disclosed in the financial st.itements. These accounts have been prepared In accordance with th prov,slons .i[p] plicable to companies sub[j] ect to the small companies regime. I approve the attached statement of financl.il .ictlvillcs .ind bal.incc sheet and confirm that I have made available all Information necessary for its preparation.
A[p] proved by the Directors on the ...... Q-1 ... 1 .... ? . . t . . 69 ?-:.� . ... Signed on their behalf by Director ....... ... .... : .................................. .. o�o Print Name......... . .......[......................................................... .. ] Al)A
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| Incorporating Income & Expenditure Account Notes INCOMING RESOURCES Donations & Legacies 3 TOTAL INCOMING RESOURCES Costs of Charitable Activities 4a NET INCOMING/(OUTGOING) RESOURCES Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD RECONCILATION OF FUNDS: TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS TOTAL RESOURCES EXPENDED RESOURCES EXPENDED |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 49,932 - 49,932 5,451 |
|---|---|
| 49,932 - 49,932 5,451 |
|
| 35,887 - 35,887 3,888 |
|
| 35,887 - 35,887 3,888 |
|
| 14,044 - 14,044 1,563 - - - - |
|
| 14,044 - 14,044 1,563 |
|
| 1,563 - 1,563 - |
|
| 15,607 - 15,607 1,563 |
All of the Charity's operations are classed as continuing operations.
The notes on pages 10 to 15 form part of these financial statements.
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) BALANCE SHEET AS AT 31 DECEMBER 2020
| Fixed Assets Notes Tangible Assets 2 Investment Assets 6 Curent Assets Debtors & Prepayments 8 Cash at bank and in hand 7 Total Curent Assets Creditors:amounts falling due 9 within one year NET CURRENT ASSETS TOTAL ASSETSless current liabilities Creditors:amounts falling due in more 10 one year NET ASSETS FUNDS OF THE CHARITY General Funds Restricted funds 5 TOTAL FUNDS |
Unrestricted Restricted Total Total Fund Fund 31-Dec-20 31-Dec-19 f f £ E 18,582 18,582 1,563 181582 181582 11563 2,975 2,975 15,607 15,607 1,563 15,607 15,607 1,563 15,607 15,607 1,563 15,607 15,607 1,563 |
|---|---|
| 15,607 151607 11563 |
Director's responsibilities:
For the year ended 31st December 2020.
The Directors are satisfied the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears after the Notes to the Financial Statements.
The Director(s) acknowledge their responsibility for complying with the requirements of the Companies Act 2005 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2005 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
The directors acknowledge their responsibility for ensuring that the company keeps proper accounting records which comply with sections 386 of the Act 2006 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its proft and loss for the financial year in accordance with the requirement of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. Approved by the Directors on the .......... 04 . . 1 .. .J . . .l .. . . i9�.L .......................... .. .9 Signed on their behalf by Director ............[� ] ........................................................................... . Print Name: Q LA})A-PO 0\ND Company Registration Number : CEOl 7523
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
1. ACCOUNTING POLICIES
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.
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. The financial statements 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 and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
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the charity becomes entitled to the resources;
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the trustees are virtually certain they will receive the resources; and
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the monetary value can be measured with sufficient reliability.
Incoming Resources with Related expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Taxation
The charity is exempt from tax on its charitable activities.
Legal Status of the Charity
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable.
Volunteer Help
The value of any voluntary help received is not included in the accounts and is described in the Directors' annual report if applicable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
This page does not form part of the statutory financial statements
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Pensions
Pension contributions are charged to the Statement of Financial Activities as they become payable.
Fund Accounting
Funds held by the charity are either:
1. Unrestricted funds
These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.
2. Restricted funds
These are funds that can only be used for particular restricted purposes within the objects of the charity.
3. Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Equipment
25%
There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.
2. TANGIBLE FIXED ASSETS
The Charity held no fixed assets investments during this or the previous financial period.
This page does not form part of the statutory financial statements
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
3. INCOMING RESOURCES
| Note 4. RESOURCES EXPENDED Note Governance costs:- Donations and legacies Non-Profit Income Discounts/Refunds Given Income Expenditure Administrative Expenses:- Office Expenses Staff Training & Networking Payroll:- Pension Contributions Taxes Wages & Salaries Telephone costs Travel & Accommodation Independent Examiner Fee Governance/ Head Offfice Legal & Professional fees |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 47,550 - 47,550 1,575 2,382 - 2,382 3,858 - - - 18 |
|---|---|
| 49,932 - 49,932 5,451 |
|
| Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 304 - 304 - 38 - 38 - 756 - 756 12 1,560 - 1,560 - 31,665 - 31,665 3,858 40 - 40 - 694 - 694 - 630 - 630 - - - - - 200 - 200 18 |
|
| 35,887 - 35,887 3,888 |
This page does not form part of the statutory financial statements
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
5. RESTRICTED FUNDS
The Charity held no Restricted Funds during this or the previous financial period.
6. INVESTMENTS
The Charity held no investment assets during this or the previous financial period.
7. CASH AT BANK AND IN HAND
| 7. CASH AT BANK AND IN HAND | |
|---|---|
| Current Account | Unrestricted Restricted Total Total Funds Funds 31-Dec-20 31-Dec-19 £ £ £ £ 18,582 - 18,582 1,563 |
| 18,582 - 18,582 1,563 |
8. DEBTORS AND PREPAYMENTS
The Charity held no Debtors during this or the previous financial period.
9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR
| Ee-Reh Owo Payroll Liabilities-salaries payable Pension Independent Examiner's Fee HMRC |
Unrestricted Restricted Total Total Funds Funds 31-Dec-20 31-Dec-19 £ £ £ £ 1,459 - 1,459 - 737 - 737 - 0 - 0 - 148 - 148 - 630 - 630 - |
|---|---|
| 2,975 - 2,975 - |
This page does not form part of the statutory financial statements
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The Charity held no long term liabilities during this or the previous financial period.
11. STAFF COSTS AND NUMBERS
| Gross Wages & Salaries Employer's National Insurance Costs Pension Contributions |
TOTAL 2020 £ 31,665 2,563 1,367 35,594 |
TOTAL 2019 £ 3,858 334 - |
|---|---|---|
| 4,192 |
Average number of employees who were engaged in each of the following activities:
| TOTAL | TOTAL | |||
|---|---|---|---|---|
| 2020 | 2019 | |||
| Charitable Activities | 2 | 2 |
The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000.
12. DIRECTORS AND OTHER RELATED PARTIES
No material payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the charity and a director or any person connected with them.
13. RECONCILATION OF MOVEMENT ON CAPITAL AND RESERVES
The Justice Rising Uk is registered with the Charity Commission (1183447). It is a Charitable Incorporated Organisation that was incorporated on 16/05/2019. The Justice Rising UK company number is CE017523. It does not have a Share capital and has no income subject to Corporation Tax.
| Profit / Deficit for the financial year Other Recognised Gains Balance Brought Forward Closing Funds at 31-Dec-20 |
2020 £ 14,044 - 14,044 1,563 15,607 |
2019 £ 1,563 - |
|---|---|---|
| 1,563 | ||
| - | ||
| 1,563 |
This page does not form part of the statutory financial statements
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JUSTICE RISING UK (CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
14. RISK ASSESSMENT
The Directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Directors will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Directors' report. The Directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
This page does not form part of the statutory financial statements
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