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2025-07-31-accounts

Charity Registration Number : 1190860 Company Registration Number : 12168682

THE EMILY JORDAN FOUNDATION PROJECTS LIMITED

A COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

THE EMILY JORDAN FOUNDATION PROJECTS LIMITED

CONTENTS

FOR THE YEAR ENDED 31 JULY 2025

Legal and Administrative Information
......................................................................................................
1
Trustees' Report
......................................................................................................................................
2
Independent Examiner's Report
..............................................................................................................
6
Statement of Financial Activities
.............................................................................................................
7
Balance Sheet
.........................................................................................................................................
8
Notes to the Financial Statements
..........................................................................................................
9

THE EMILY JORDAN FOUNDATION PROJECTS LIMITED LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

Trustees Charity Number Company Number Registered Office Independent Examiner

Christopher Jordan Joy Round Sarah Jordan David Charles Lynch Etherington Anne Jefferies Jeremy Jordan

1190860 12168682 Valley House Trimpley Bewdley DY12 1PG TaylorHobbs Limited Cherry Trees Barn Walcot Lane Pershore WR10 2AL

Page 1 of 15

THE EMILY JORDAN FOUNDATION PROJECTS LIMITED

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 JULY 2025

The trustees present their annual report and financial statements for the year ended 31 July 2025.

Trustee's report and financial statements

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. 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) (effective 1 January 2019).

Objectives and activities

The Emily Jordan Foundation Projects aims

The Emily Jordan Foundation Projects (EJFP) was established in 2020 after The Emily Jordan Foundation (EJF), its sister charity that was started in 2008 and based in Kidderminster, partnered with Dudley Metropolitan Borough Council (DMBC) in a lottery bid for monies to be spent on Stevens Park, Quarry Bank, West Midlands. The Council were aware of what EJF were doing to support people with learning disabilities in Kidderminster, especially for skills development, and wanted the charity to offer the same good quality support for this group in the Dudley area, by offering similar projects to those already running successfully.

This bid was successful in 2019, when £1.4 million was granted from the Heritage Lottery Fund. This was combined with £400k from the Council and £28k from EJF. The monies were spent on the park itself, with new paths and refurbishment to its structures and furniture, plus the complete rebuild of a Victorian House on the park to a design that was agreed by Chris Jordan and Ruth Krivosic, EJF CEO. This rebuild was to enable the charities’ projects to be operated from the building.

The new Charity, The Emily Jordan Foundation Projects, was established in 2020 to enable complete financial separation from The Emily Jordan Foundation. However, EJF has funded the new Charity with a grant of £28k for its start-up period, as allowed within its constitution.

The rebuild and park site for the Twigs project was eventually finished in June 2021, with The Emily Jordan Foundation Projects starting at the building in July.

The aims of The Emily Jordan Foundation Projects are the same as its sister Charity, The Emily Jordan Foundation:

To support people with learning disabilities to lead fulfilled lives.

The Emily Jordan Foundation Projects

To achieve its aims, the new charity started three separate work-based projects, based on those already successfully run in Kidderminster. These activities are undertaken to achieve our objectives. A description of the projects and their development during the financial period includes:

Spokes

This is a bike project, where the Trainees with learning disabilities are supported to develop the skills to rebuild second hand bikes, that have been donated by the public. They also are involved in bike repair for the local community. They do this with support from both staff and volunteers, learning new skills that will be of use to them when trying to move into the workplace, if suitable. The volunteers who work with our trainees do an amazing job, with many of them from an engineering background. We have attracted some very good people to this new project over the past three years from the local community.

Spokes is now running at a very high-capacity level and is starting to make a positive mark in the local area. Also, the first group of Trainees will shortly be starting their National qualifications, as happens at the Spokes Kidderminster operation.

Twigs

This is a horticultural project, where trainees with learning disabilities are supported to develop skills within a garden centre environment. They are involved from start to finish; planting plugs, watering and maintaining plants as they

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grow, and then being involved with the sales of these to the public. The new site is based in a separate area on the park, which is now fully operational after the initial delays.

Twigs is running at a very high capacity for several days in the week, and we are working on how to be able to expand the operation further. A container will be added to the site in the Autumn, to enable breaks and lunch to take place on the site, so that individuals will not have to go back to the main building. This will allow better use of space.

Go Green

This is our recycling project, where people with more complex needs carry out a variety of recycling involving cans, glasses, and a variety of plastic material. They are also involved in light manufacturing projects, which are enjoyed by all. The future of this project includes art and crafts, as takes place in Kidderminster. This project is also now fully operational.

In addition, this year a new project, Create, has been started. This has been a great success. The people with more complex needs who come to us are encouraged, with support, to develop their art skills. We have discovered some amazing artists in the group! Our first Art Exhibition in April sold out. This is now going to become an annual event.

We would like to thank our incredible staff for the work that has been done to develop this and other new ideas. It is having an amazing positive effect on the group of people who come to us – long may it continue!

GroundworX

We started this project in Kidderminster at The Emily Jordan Foundation 5 years ago, with the aim of gaining ground maintenance and other contracts, and from the monies received we would be able to pay the people with moderate learning disabilities who do the work. We are now starting this project at Quarry Bank, to be able to do the same in the Black Country.

This project has proved to be very successful and continues to move forward, supplying genuine work to people with moderate learning disabilities. This Project is however being directly affected by the Labour Government policy of raising minimum wage continually and increasing NI contributions. This policy makes the running of this project very difficult, as we must continually go back to our customers to try and get increases on the work we do, to ensure that we do not lose money. The Labour Government talk about helping ‘working people’, but in fact they are making things more difficult!

But we will battle on. The people with moderate learning disabilities who come to the Foundation are earning some money themselves, which makes a huge difference to their lives. Their self-esteem is dramatically improved – a winwin for everyone!

A new reading project has been started this year, to support people to develop their reading skills. There is no funding for this – it is something that we have developed ourselves as it is a vital skill if any of our Trainees are eventually going to be able to enter the workplace. This will reported on again next year, as there are plans to develop this significantly.

Achievements and performance

Review of Trading year July 2024 - 2025

With all the Projects now running well, EJFP has started to recover from its early loss-making years. The emergency borrowing that was made from its sister Charity, The Emily Jordan Foundation, has now been repaid. All monies that are realised going forward will be reinvested into the projects that the Charity operates, to develop these further. There is a lot we can do to make our offering to people with learning disabilities better and this is what we intend to do.

Thank you

We would like to say a huge thank you to all our staff and volunteers, who have worked so hard through some very difficult times. This hard work is now starting to show results, with all the projects we run showing significant development. The Trainees that now come to the projects have a great day’s experience and all are learning new skills whilst socialising and enjoying themselves. The numbers of Trainees are growing steadily, through a mixture of ‘word of mouth’ and direct contact with schools and colleges in the area.

We look forward positively to next year!

Financial review

Going concern

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After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources 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.

Reserves policy

The Charity Trustees have agreed to maintain a reserve of £20k, to allow for any drop in revenue and to enable an orderly wind down of projects if necessary. This money can only be spent on this taking place. The remainder of funds available can be utilised to enable the aims of the Charity to be achieved.

Financial

Net movement in the funds during the year totalled to £49,674 (2024: £14,102). At the end of the financial year, Unrestricted funds totalled to £75,556 (2024: £25,651) and Restricted funds totalled to £25,773 (2024: £26,005).

Structure, governance and management

Constitution

The Emily Jordan Foundation Projects is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

Methods of appointment or election of Trustees

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

Plans for future periods

The current financial year has brought challenges, as reported above.

However, the Charity will continue to move forward with its aims over the next 12 months.

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Christopher Jordan Joy Round Sarah Jordan David Charles Lynch Etherington Anne Jefferies Jeremy Jordan

Trustee's responsibilities statement

The trustees, who are also the directors of Charity For The Emily Jordan Foundation Projects Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the

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Companies Act 2006. 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.

This report was approved by the trustees and signed on its behalf by:

C M Jordan


Christopher Jordan Trustee

Date : 17 April 2026

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THE EMILY JORDAN FOUNDATION PROJECTS LIMITED

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 JULY 2025

Independent Examiner’s Report to the Trustees of The Emily Jordan Foundation Projects Limited

I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 July 2025 which consists of the statement of financial activities, balance sheet and the related notes

Responsibilities and basis of report

As the charity’s trustees 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 charity's accounts carried out under section 145 of the 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

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of AAT.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

Name: Laura Carter

for and on behalf of TaylorHobbs Limited

Date: 20 April 2026

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THE EMILY JORDAN FOUNDATION PROJECTS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 JULY 2025

Recommended
categories by activity
Notes
Income and endowments
from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Total
Expenditure on:
Raising funds
5
Charitable activities
6
Total
Net
income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried
forward
Unrestricted
funds
£
263,535
29,375
19,464
312,374
78
262,391
262,469
49,905
49,905
25,651
75,556
Restricted
funds
£
10,000
-
-
10,000
-
10,232
10,232
(232)
(232)
26,005
25,773
Total Funds
2025
£
273,535
29,375
19,464
322,374
78
272,622
272,700
49,674
49,674
51,656
101,330
Total Funds
2024
£
197,571
22,223
14,996
234,790
-
220,688
220,688
14,102
14,102
37,554
51,656

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THE EMILY JORDAN FOUNDATION PROJECTS LIMITED

BALANCE SHEET

FOR THE YEAR ENDED 31 JULY 2025

Recommended categories by
activity
Notes
Fixed assets
Tangible assets
9
Total fxed assets
Current assets
Debtors
10
Cash at bank and in hand
11
Total current assets
Creditors: amounts falling due within
one year
12
Net current assets/(liabilities)
Total net assets
Funds of the Charity
Unrestricted funds
13
Restricted funds
13
Endowment funds
13
Total funds
Total Funds 2025
£
45,227
45,227
63,029
55,130
118,159
62,059
56,100
101,327
75,556
25,773
-
101,330
Total Funds 2024
£
35,174
35,174
39,321
46,862
86,183
69,701
16,482
51,656
25,651
26,005
-
51,656

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 17 April 2026 and signed on its behalf by:

C M Jordan

Christopher Jordan Trustee

Date : 17 April 2026

Page 8 of 15

THE EMILY JORDAN FOUNDATION PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. Accounting Policies

The Emily Jordan Foundation Projects Limited is a company limited by guarantee in England, whose registered office is Valley House, Trimpley, Bewdley, Worcestershire, DY12 1PG. The company's registered number is 12168682 and its charity number is 1190860. The members of the company are the Trustees named on Page 1. In the event of The Emily Jordan Foundation Projects Limited being wound up, the liability in respect of the guarantee is limited to £1 per member.

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts 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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Income from donations or grants

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.

1.4 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.

Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.

Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.

All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.

Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.

1.5 Pensions

The Charity makes contributions to defined contribution pension schemes through auto enrolment. These contributions are charged to the income and expenditure account in the year in which they become payable.

1.6 Creditors

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

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1.7 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

1.8 Financial instruments

Charities preparing accounts normally measure a basic financial asset or basic financial liability on its initial recognition at the amount receivable or payable adjusted for any related transaction costs. However, if initially measured at fair value, transaction costs are not included in the measurement of financial assets or liabilities; instead, the transaction costs are treated as an expense. If extended credit is offered, the accounting treatment depends on those extended credit terms.

The subsequent measurement of financial assets and financial liabilities depends on their nature and settlement dates. The carrying amount must be calculated without any deduction for transaction costs that may be incurred on sale or disposal.

1.9 Fund accounting

Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

1.10 Tangible fixed assets

Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Name Rate (%) Method
Plant & Machinery 10% Straight Line
Fixtures & Fittings 10% Straight Line
Ofce Equipment 10% Straight Line

1.11 Agency Arrangements

The charity acted as agent for Dudley Council to purchase some fixed assets on their behalf. This income and expenditure is excluded from the income and expenditure of the charity and any balances due from or held on behalf of Dudley Council are included in the balance sheet.

2. Income from Donations and Legacies

Analysis
Donation and gifts
General grants
provided by
Government/other
charities
Personal Budget
Donations
Total
Unrestricted funds
£
1,625
-
261,910
263,535
Restricted funds
£
-
10,000
-
10,000
Total funds 2025
£
1,625
10,000
261,910
273,535
Total funds 2024
£
-
20,000
177,571
197,571

3. Income from Charitable Activities

Analysis
Scrap, Bike and Shop Sales
Total
Unrestricted funds
£
29,375
29,375
Total funds 2025
£
29,375
29,375
Total funds 2024
£
22,223
22,223

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4. Income from Other Trading Activities

Analysis
Unrestricted funds
£
Room Hire
19,464
Total
19,464
5. Expenditure on Raising Funds
Analysis
Unrestricted funds
£
Incurred seeking donations
78
Total
78
Support Costs
-
78
6. Expenditure on Charitable Activities
Analysis
Unrestricted funds
£
Employee costs
134,031
Materials
11,678
Total
145,709
Support Costs
116,682
262,391
7. Support Costs
Analysis
Support Costs
Wages and salaries
Depreciation
Motor Expenses
Telephone
Entertainment
Rates & Utilities
Irrecoverable VAT
Ofce Costs
Legal and Professional Fees
Computer Costs
Repairs and Renewals
Premises Maintenance
Subscriptions
Insurance
Bank Fees
Hotel, Travel and Subsistence
Advertising
Governance Costs
Accountants fees
Total funds 2025
£
19,464
19,464
Total funds 2025
£
78
78
-
78
Total funds 2025
£
134,031
11,678
145,709
126,913
272,622
Total funds 2025
£
39,052
4,910
11,746
891
-
8,593
9,183
2,989
30,071
-
1,727
4,777
248
2,959
913
1,294
-
7,560
Total funds 2024
£
14,996
14,996
Total funds 2024
£
-
-
-
-
Total funds 2024
£
120,955
6,181
127,136
93,552
220,688
Total funds 2024
£
25,240
4,843
768
821
67
11,994
2,178
1,431
27,497
370
2,074
3,781
63
1,624
979
2,696
1,061
6,065
126,913
93,552

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8. Details of certain Items of Expenditure

Independent examiner’s fees
Assurance services other than audit or independent
examination
Tax advisory fees
Other fees (for example: fnancial advice, consultancy,
accountancy services) paid to the independent examiner
9. Tangible Fixed Assets
Plant &
Machinery
£
9.1 Cost or valuation
At 01 August 2024
34,228
Additions
268
Disposals
-
Revaluations
-
Transfers
-
At 31 July 2025
34,496
9.2 Depreciation and impairments
At 01 August 2024
10,386
Charge for the year
3,428
Disposals
-
Revaluations
-
Transfers
-
At 31 July 2025
13,814
9.3 Net book value
At 01 August 2024
23,842
At 31 July 2025
20,682
Independent examiner’s fees
Assurance services other than audit or independent
examination
Tax advisory fees
Other fees (for example: fnancial advice, consultancy,
accountancy services) paid to the independent examiner
9. Tangible Fixed Assets
Plant &
Machinery
£
9.1 Cost or valuation
At 01 August 2024
34,228
Additions
268
Disposals
-
Revaluations
-
Transfers
-
At 31 July 2025
34,496
9.2 Depreciation and impairments
At 01 August 2024
10,386
Charge for the year
3,428
Disposals
-
Revaluations
-
Transfers
-
At 31 July 2025
13,814
9.3 Net book value
At 01 August 2024
23,842
At 31 July 2025
20,682
This year
£
800
1,500
Fixtures &
Fittings
£
5,162
14,695
-
-
-
Last year
£
2,000
Ofce
Equipment
£
9,660
-
-
-
-
34,496 19,857 9,660
10,386
3,428
-
-
-
1,062
516
-
-
-
2,428
966
-
-
-
13,814 1,578 3,394
23,842 4,100 7,232
20,682 18,279 6,266

9. Tangible Fixed Assets

10. Debtors: Amounts falling due within one year

Analysis of Debtors
Prepayments & accrued income
Trade debtors
Other debtors
VAT control
Net Wages
Total
Total funds 2025
£
3,783
57,278
1,415
499
54
63,029
Total funds 2024
£
1,391
36,319
1,611
-
-
39,321

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11. Cash at bank and in hand

11. Cash at bank and in hand
Analysis
Cash at bank and in hand
Other
Total
Total funds 2025
£
54,930
200
55,130
Total funds 2024
£
46,662
200
46,862

Financial assets measured at fair value through income and expenditure comprise cash at bank and in hand.

12. Creditors: Amounts falling due within one year

Analysis of Creditors
Trade creditors
VAT control
Accruals and deferred income
Taxation and social security
Intercompany Balances
Pensions Due
Total
Total funds 2025
£
6,655
-
2,300
1,489
51,244
371
62,059
Total funds 2024
£
4,898
1,395
12,000
1,056
50,352
-
69,701

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13. Charity funds

13.1 Details of material funds held and movements during the CURRENT reporting period

Fund names Fund balances
brought forward
Income
Fund balances
brought forward
Income
Expenditure Fund balances
carried forward
Fund balances
carried forward
£
£
£ £
Unrestricted funds
25,651
312,374
262,470 75,555
Restricted funds
26,005
10,000
10,232 25,773
Total 51,656
322,374
272,702 101,328
13.2 Details of material funds held and movements during the PREVIOUS reporting
period
Fund names Fund balances
brought forward
Income
Expenditure Fund balances
carried forward
£
£
£ £
Unrestricted funds
7,844
214,790
196,983 25,651
Restricted funds
29,710
20,000
23,705 26,005
Total 37,554
234,790
220,688 51,656

Restricted Funds

Restricted Fixed Assets

HLF grant income came via Dudley Council and used to purchase fixed assets for the purpose of running the charity projects. If the charity vacates its Quarry Bank premises then assets will be left in the building.

Business Development Officer

Funding provided by HLF grant income via Dudley Council for a Business Development Officer.

13.3 Designated funds

This year

Planned use Purpose of the designation Amount
Last year
Planned use Purpose of the designation Amount

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14. Average Number of Employees

Average number of employees
Total
This year
£
6
6
Last year
£
8
8

No employee received remuneration amounting to more than £60,000 in either year.

Ruth Krivosic, the charity's CEO, received consultancy income during the year from The Emily Jordan Foundation Projects Limited of £28,571 (2024: £27,146) during the year, as well as mileage reimbursed of £822 (2024: £994).

She also received consultancy income from EJF Enterprises CIC, a wholly owned subsidiary of The Emily Jordan Foundation of £42,853 (2024: £40,382). The Emily Jordan Foundation is The Emily Jordan Foundation Projects' sister company. Mileage was reimbursed by EJF Enterprises CIC during the year of £323 (2024: £322).

Average number of employees during this year : 6 and last year : 8

15. Operating lease commitments

At 31 July 2025 the Company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

2025 2024
£ £
Not later than 1 year 1 1
Later than 1 year and not later than 5 years 5 5
Later than 5 years 3 4
9 10

16. Related party transactions

During the year The Emily Jordan Foundation charged rent for use of a vehicle to The Emily Jordan Foundation Projects Limited of £10,400 (2024: £NIL).

During the year EJF Enterprises CIC charged rent for use of a vehicle to The Emily Jordan Foundation Projects Limited of £10,400 (2024: £NIL).

Included within creditors at the year end is a amount of £14,010 for amounts due to The Emily Jordan Foundation for a loan and purchases made on the charity's behalf (2024: £9,544). Included within creditors is £37,234 (2024: £40,808) for amounts due to EJF Enterprises CIC which relates to management recharges, payroll costs and purchases made on the charity's behalf.

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