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2024-05-31-accounts

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

REGISTERED CHARITY NUMBER: 1186526

Report of the Trustees and unaudited Financial Statements for the Year Ended 31 May 2023 for The Julius Little Foundation

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Contents

Page
Report of the Trustees 1-3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6-9
Detailed Statement of Financial Activities 10

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Report of the Trustees for the Year Ended 31 May 2023

The trustees present their report with the financial statements of the charity for the year ended 31 May 2023.

The accounts 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 (FRS 102) issued on 16 July 2014.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The constitution was adopted on 23 July 2019.

The Julius Little Foundation is a Charitable Incorporated Organisation (CIO).

Trustee selection is undertaken through consensus amongst current trustees for roles which are required to further the charities objectives, recruitment is ongoing.

Trustee meetings are held every 4 months to agree strategy, service development, update on actions and agree financial expenditure. All meetings fully reported.

In planning the activities of the charity, trustees have considered the guidance on public benefit issued by the Charity Commission.

Safeguarding rules have been developed and are currently pending further development of the services before full implementation. Safeguarding training will be applicable to all who deliver the services as will DBS checking.

MISSION AND VISION

Our purpose is to provide support for young people who are struggling with their mental health through providing services to help young people manage the issues they are facing.

Our vision is to create an openness about mental health problems that young people are facing so that they do not feel judged if they have this illness. We want to normalise the stigma around mental health and promote looking after your mental health well-being.

OBJECTIVES

1) To provide local, free mental health services for young people in Buckinghamshire through trained professionals to protect the mental health of young people (aged 11-19) in the area.

2) To change the way that mental health awareness is talked about in the media and everyday life in order to create greater openness and talk about the illnesses in a way that young people can relate to. This may be done in conjunction with other mental health charities.

3) To increase awareness of how young people can care for their mental health well-being.

4) To increase the gravitas and awareness that mental health problems are an illness just like cancer and, like cancer, it is a serious illness.

Page 1

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Report of the Trustees for the Year Ended 31 May 2023

ACTIVITIES

The charity’s main drive this financial period has been exploring more opportunities for the development of ways to help young people with their mental health through local schools and projects.

We are currently working on the programmes to be delivered into schools to aid well-being in students with the effects of the pandemic on the mental health of our young. This is to develop and open dialogue about the importance of mental health with a view to enhancing resilience and focusing on discovering your strengths. We are doing this in conjunction with Bucks New University and local Secondary Schools.

We are also working with the Marlow Education Trust providing financial support for a trial programme in four local schools over three years, with the potential to roll this out to other schools following assessment of its impact. The programme is called Single Support Sessions, which has been used in some UK Universities. Pupils are offered a single counselling session to discuss any issues, and this has proved a successful way of finding early solutions and empowering young people to take positive steps with their mental health.

The Julius Little Foundation is extremely grateful to the donations and fundraisers this year. The funds are held securely. We are currently reliant on funds from these sources but anticipate the charity will be able to apply for grants from appropriate bodies as it develops its services.

FUNDRAISERS

The charity has raised £1,082 through fundraising activities at Chesham Grammar School.

DONATIONS

The charity has received £1,088 in donations.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1186526

Principal address

C/o Carol Little 37 Amersham Road Beaconsfield Buckinghamshire HP9 2HA

Page 2

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Report of the Trustees for the Year Ended 31 May 2023

Trustees

Mark Da Silva - Chair

Carol Little - Primary contact, oversees development of services for young people, accounts and administration

Annemarie Mcnaney - Development and liaison for issues that young people face in expansion of our services

Ian Nash - Technical and business support

Accountant

Baker Accountancy Services Windmill Farm Business Hub Bowstridge Lane Chalfont St Giles Buckinghamshire HP8 4RG

03 April 2024 | 13:06 BST Approved by order of the board of trustees on ............................................. and signed on its behalf by:

............................................. Carol Little (Trustee)

Page 3

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Statement of Financial Activities

for the Year Ended 31 May 2023

INCOME AND ENDOWMENTS
FROM:
Donations and legacies
2
Other trading activities
3
Investment income
Other income
4
Total
EXPENDITURE ON:
Raising funds
Total
Net gains/(losses) on
investments
NET INCOME / MOVEMENT IN
FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD
Unrestricted
Funds
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Funds
2022

1,088
-
1,088
2,212

1,082
-
1,082
3,251
-
-
-
-

55
-
55
61
2,225
-
2,225
5,524
1,213
-
1,213
948
1,213
-
1,213
948
-
-
-
-
1,012
-
1,012
4,576
69,752
-
69,752
65,176
70,764
-
70,764
69,752

Page 4

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

The Julius Little Foundation
Balance Sheet as at 31 May 2023
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2023 2023 2022
CURRENT ASSETS
Prepayments and accrued income 6 - - - 1,251
Cash at bank 70,764 - 70,764 69,277
TOTAL CURRENT ASSETS 70,764 - 70,764 70,528
CREDITORS: 7
Amounts falling due within one - - - (776)
year
NET CURRENT ASSETS 70,764 - 70,764 69,752
TOTAL ASSETS LESS 70,764 - 70,764 69,752
CURRENT LIABILITIES
TOTAL NET ASSETS 70,764 - 70,764 69,752
FUNDS OF THE CHARITY
Unrestricted funds 8 70,764 - 70,764 65,176
TOTAL FUNDS 70,764 - 70,764 65,176

03 April 2024 | 13:06 BST

The financial statements were approved by the Board of Trustees on ….......................................... and were signed on its behalf by:

…..........................................

Carol Little – Trustee

Page 5

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Notes to the Financial Statements

for the Year Ended 31 May 2023

1. ACCOUNTING POLICIES

1.1 Basis of preparing the financial statements

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 with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

1.2 Income

All income is recognised in the Statement of Financial Activities (SoFA) once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Grants and donations are only included in the SoFA when the general income recognition criteria are met (FRS102 SORP).

Income from interest, royalties and dividends is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

1.3 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.

The charity has creditors which are measured at settlement amounts less any trade discounts.

1.4 Taxation

The charity is exempt from tax on its charitable activities.

1.5 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.

Page 6

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Notes to the Financial Statements – continued

1. ACCOUNTING POLICIES (CONTINUED)

1.6 Reserves policy

The reserves held by the charity should be maintained at sufficient cash levels to maintain the charity's operations in the event of unforeseen costs.

Reserves at 31[st] May 2023 were £70,764. These reserves provide financial stability and the means for the development of our principal activities.

2.
ANALYSIS OF DONATIONS AND LEGACIES
Donations
3.
OTHER TRADING ACTIVITIES
T-Shirt Sales
Fundraisers
4.
OTHER INCOME
HMRC Gift Aid
2023
£
2022
£
1,088
2,212
1,088
2,212
2023
£
2022
£
-
15
1,082
3,236
1,082
3,251
2023
£
2022
£
55
61
55
61

Page 7

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Notes to the Financial Statements - continued

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2023.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accrued fundraising income 2023
£
2022
£
-
1,251
-
1,251

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals 2023
£
2022
£
-
776
-
776

8. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
At
31.05.22
Net
movement
in funds
At
31.05.23
£
£
69,752
1,012
70,764
69,752
1,012
70,764

Page 8

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Notes to the Financial Statements - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
Resources
expended
£
Movement
in funds
£
2,225
(1,213)
1,012
2,225
(1,213)
1,012

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2023.

Page 9

DocuSign Envelope ID: 2921FC79-F91C-4DD2-B5D8-5AC9377B92B9

The Julius Little Foundation

Detailed Statement of Financial Activities

for the Year Ended 31 May 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Fundraisers
T-Shirt Sales
Other income
HMRC Gift Aid
Total incoming resources
EXPENDITURE
Raising donations and legacies
Accountancy
Computer Costs
Fundraiser Platform Subscription
Printing, Postage & Stationery
Travel Expenses
Other trading activities
Cost of Sales – Poetry Books
Total resources expended
Net income
2023
£

1,088
1,088

1,082
-
1,082
55
55
2,225

736
33
288
30
-
1,087

126
126

1,213

1,012
2022
£

2,212
2,212
3,236
15
3,251
61
61
5,524
536
106
288
11
7
948

-

948
948
4,576

Page 10 This page does not form part of the statutory financial statements