## **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 3 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 (**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. 8 ## **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 ASSETS**less 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 9 ## **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: - the charity becomes entitled to the resources; - the trustees are virtually certain they will receive the resources; and - 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 10 ## **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 11 ## **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 12 ## **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 13 ## **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 14 ## **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 15