REGISTERED COMPANY NUMBER: 12336514 (England and Wales) REGISTERED CHARITY NUMBER: 1195377
Report of the Trustees and
Unaudited Financial Statements FOR THE YEAR ENDED 30 November 2023
for
JUST TEEN SUPPORT LTD
Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
JUST TEEN SUPPORT LTD
Contents of the Financial Statements FOR THE YEAR ENDED 30 NOVEMBER 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 10 |
JUST TEEN SUPPORT LTD (REGISTERED NUMBER: 12336514)
Report of the Trustees FOR THE YEAR ENDED 30 NOVEMBER 2023
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 30 November 2023. 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
Objectives and aims
Just Teen Support (Jteen) is a non-profit, volunteer led organisation committed to helping Jewish teens get the emotional wellbeing support they need. There are often situations when a young person has no one to turn to or just doesn't want anyone to know what they are going through. Our counsellors and professional therapists are ready to provide non-judgemental support and empowerment for Jewish adolescents going through any emotional challenges and if necessary, refer them on to the appropriate organisations.
The objects of the charity are as follows:
1 The relief of emotional distress amongst young people by providing an SMS (text) based monitored service with the object of improving the conditions of life of such persons, so that they can overcome the emotional challenges they face.
2 To advance in life and relieve the needs of young persons whose welfare is at risk or impaired by abuse or neglect or social disadvantage by providing support advice and assistance to enable them to participate in society as independent, mature and responsible individuals.
3 The promotion of good mental health among young people by raising awareness of mental health issues that affect young people.
Public benefit
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grantmaking policy.
Volunteers
The charity has 80 volunteers.
FINANCIAL REVIEW
Financial position
During the year the Just Teen Support raised £191,753 in donations (2022: £77,218) and spent £192,959 on its charitable activities (2022: £135,558). The charity had a net deficit in the year of £1,206 (2022: £58,340).
Reserves policy
The charity aims to maintain reserves in order that it is in a position to achieve grant making activities at a consistent level and to cover contingencies of additional calls being made upon the charity for support of organisations, institutions or individuals in times of need.
Going concern
At the balance sheet date the charity had funds in deficit of £33,216 (2022: £32,010). The trustees are satisfied that the charity has the support of its creditors and is able to raise sufficient funds to continue its charitable activities for the foreseeable future.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
12336514 (England and Wales)
Registered Charity number
1195377
Page 1
JUST TEEN SUPPORT LTD (REGISTERED NUMBER: 12336514)
Report of the Trustees FOR THE YEAR ENDED 30 NOVEMBER 2023
Registered office
First Floor, Winston House 349 Regents Park Road London N3 1DH
Trustees
Mr A Barr Ms R Greenberg Mr E Seliger Mr S S Kelly (appointed 1.9.23) Mrs B Netzer (appointed 1.9.23)
Company Secretary
Mr A Barr
Independent Examiner
Mr Daniel Fine, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
Approved by order of the board of trustees on 24 September 2024 and signed on its behalf by:
Mr A Barr - Trustee
Page 2
Independent Examiner's Report to the Trustees of Just Teen Support Ltd (Registered number: 12336514)
Independent examiner's report to the trustees of Just Teen Support Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Mr Daniel Fine, FCA
Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
24 September 2024
Page 3
JUST TEEN SUPPORT LTD
Statement of Financial Activities (Incorporating an Income and Expenditure Account) FOR THE YEAR ENDED 30 NOVEMBER 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 175,553 Other trading activities 2 2,800 Total 178,353 EXPENDITURE ON Raising funds 3,677 Charitable activities Charitable activities 189,282 Total 192,959 NET INCOME/(EXPENDITURE) (14,606) RECONCILIATION OF FUNDS Total funds brought forward (32,010) TOTAL FUNDS CARRIED FORWARD (46,616) |
Restricted fund £ 13,400 - 13,400 - - - 13,400 - 13,400 |
2023 Total funds £ 188,953 2,800 191,753 3,677 189,282 192,959 (1,206) (32,010) (33,216) |
2022 Total funds £ 77,218 - 77,218 - 135,558 135,558 (58,340) 26,330 (32,010) |
|---|---|---|---|
The notes form part of these financial statements
Page 4
JUST TEEN SUPPORT LTD (REGISTERED NUMBER: 12336514)
Balance Sheet 30 NOVEMBER 2023
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 6 979 - CURRENT ASSETS Debtors 7 600 - Cash at bank 4,053 13,400 4,653 13,400 CREDITORS Amounts falling due within one year 8 (52,248) - NET CURRENT ASSETS/(LIABILITIES) (47,595) 13,400 TOTAL ASSETS LESS CURRENT LIABILITIES (46,616) 13,400 NET ASSETS/(LIABILITIES) (46,616) 13,400 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
2023 Total funds £ 979 600 17,453 18,053 (52,248) (34,195) (33,216) (33,216) (46,616) 13,400 (33,216) |
2022 Total funds £ - 600 11,552 12,152 (44,162) (32,010) (32,010) (32,010) (32,010) - (32,010) |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 24 September 2024 and were signed on its behalf by:
Mr A Barr - Trustee
The notes form part of these financial statements
Page 5
JUST TEEN SUPPORT LTD
Notes to the Financial Statements FOR THE YEAR ENDED 30 NOVEMBER 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
2023 2022 £ £ Services 2,800 -
continued...
Page 6
JUST TEEN SUPPORT LTD
Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 NOVEMBER 2023
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2023 | 2022 | ||
|---|---|---|---|
| £ | £ | ||
| Depreciation - owned assets | 326 | - |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2023 nor for the year ended 30 November 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 November 2023 nor for the year ended 30 November 2022.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Employees No employees received emoluments in excess of £60,000. 6. TANGIBLE FIXED ASSETS COST Additions DEPRECIATION Charge for year NET BOOK VALUE At 30 November 2023 At 30 November 2022 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors |
2023 2022 2 - Computer equipment £ 1,305 326 979 - 2023 2022 £ £ 600 600 |
|---|---|
continued...
Page 7
JUST TEEN SUPPORT LTD
Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 NOVEMBER 2023
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Social security and other taxes Pensions Other creditors Accruals and deferred income |
2023 £ 3,022 1,400 155 40,000 7,671 52,248 |
2022 £ 3,022 - - 40,000 1,140 44,162 |
|---|---|---|
9. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1.12.22 £ (32,010) - (32,010) Incoming resources £ 178,353 13,400 191,753 At 1.12.21 £ 26,330 26,330 |
Net movement At in funds 30.11.23 £ £ (14,606) (46,616) 13,400 13,400 (1,206) (33,216) Resources Movement expended in funds £ £ (192,959) (14,606) - 13,400 (192,959) (1,206) Net movement At in funds 30.11.22 £ £ (58,340) (32,010) (58,340) (32,010) |
|---|---|---|
continued...
Page 8
JUST TEEN SUPPORT LTD
Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 NOVEMBER 2023
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 77,218 77,218 |
Resources Movement expended in funds £ £ (135,558) (58,340) (135,558) (58,340) |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS |
Net At movement At 1.12.21 in funds 30.11.23 £ £ £ 26,330 (72,946) (46,616) - 13,400 13,400 26,330 (59,546) (33,216) |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS |
Incoming resources £ 255,571 13,400 268,971 |
Resources Movement expended in funds £ £ (328,517) (72,946) - 13,400 (328,517) (59,546) |
|---|---|---|
10. RELATED PARTY DISCLOSURES
Included in other creditors is £40,000 (2022: £40,000) from companies under the control of one of the trustees of the charity.
continued...
Page 9
JUST TEEN SUPPORT LTD
Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 NOVEMBER 2023
11. COMPANY LIMITED BY GUARANTEE
The charity company is limited by guarantee and does not have share capital. The articles of association of the company preclude the distribution of assets to the members of the company and accordingly a reconciliation of shareholders' funds is inappropriate. The liability of each member in the event of a winding up is limited to £10.
Page 10