CHARITY REGISTRATION NUMBER: 1197721
Josephine Butler Junior Common Room CIO
Unaudited Financial Statements
31 July 2024
HARRISON HOLT
Chartered Accountsnts
High Park Farm
Kirkbymoorside
York
Y062 7HS

Josephine Butler Junior Common Room CIO
Financial Statements
Year ended 31 July 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Josephine Butler Junior Common Room CIO
Trustees. Annual Report
Year ended 31 July 2024
The trustees present their report and the unaudited financial statements ofthe charty for the year ended
31 July 2024.
The Tru51ees present their report wrth the financial statements of the ch8rity for the year ended 31 July
2024. followng incorporation on 31 January 2022 and subsequent 18 month a¢counling period. Prior lo
this. the charity fomied part of the wder Durham University framework. The trustees have adopted the
provisions of Accounting and Reporb'ng by Charities.. Statement of Recommended Practice applicable
lo charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191.
Rofvr•n¢o and admlnlstrntlvo d•tsll$
Registered charity name
Josephine Butler Junior Common Room CIO
Charrty r•gl#tra￿On numbor
1197721
Prlnclpal offlc•
Josephine Butler College
South Road
Durham
DH1 3DF
Th• trusts•8
Ms H Cheung
Mr D A Evans
Ms R l Gibbons
Ms H E Murther
Mr D J Stuart
(Appointed 1 July 20241
(Resigned 31 July 20241
(Resigned 30 June 20241
JCR Pre•ldont
Mr D J Stuart- served 1 July 2023 10 30 June 2024
Ms H Cheung- serving 1 Juty 2024 to 30 June 2025
Flnance and Commercial
8orvic•s Officer IFACSOI
Mr Aman Huq - served 1 July 2023 to 30 June 2024
Mr Ben Prior- serving 1 July 2024 10 30 June 2025
Ind•p•ndent examlner
Philip J H Holt FCA FCIE
High Park Fami
Kirkbymoorside
York
Y062 7HS

Josephine Butler Junior Common Room CIO
Trustees. Annual Report (¢Onllnu8
Year ended 31 July 2024
Structure. governance and management
Governing document
The Josephine Butler Junior Common Room CIO lllhe Charty" the CIO" or'the JCR") is a Charitsble
incorporated organisation Controlled by the rules of rts goveming document, the Josephine 8uller
College JCR Standin9 Orders, ratified and adopted on 25 January 2022.
The JCR was registered ￿ the Charity Commission in England and Wales with a Foundation
Conslilulion on 31 January 2022.
R•crultm•nt and appolntmont of now Tw$to0s
The JCR appoint$ members as trustee$ either to fill a va￿nCY or a$ an addition to the exisb'ng tru$tee$.
The rules lor trustee appointments are contained in the Constitution. The Constitution divides trustees
into types.. those who are not current studen15 of Durham Universty I'exlemal'l,. and those who are
either current studen15 01 Durham Universrty or have recently graduated within the past 12 months.
These are Associate Members of the charity. There should be betsveen fv40 and five exiernal Iruslees
and be￿een one and four student trustees. As of 31 Juty 2024 there were hvo external trustees and
40 student tnjstees.
Appointment of a sludenl Iruslee Is made for the period of one year and, provided that the sludenl
Iruslee remains a member of the JCR. the trustee is eligible for fe-elecb'on annually. subject to approval
from the existing Iruslees that their appointment adds sufficient skills. knovledge and experience to the
Board. One such appointment was made in the year.
Appointment for an external trustee is made for a period of up lo four years Isave for the first Iru51ee$
who were appointed on stsggered lems lo support effe¢tive transilionl by ordinary resolution of the
Iruslees. External trustees recrui(menl processes are devise¢J ad-hoc as and when required. No such
appointments were made in the year. The Charity ￿n￿n￿e$ lo recruit for add￿'Onal external trustees
wth the appropriate ¥killset to enhan￿ the governance of the Student body.
IndUc￿On and tralning of now Tru5tO•8
After new Iruslees have been elected. they receive induction infomiatson which includes relevant
documentation in¢luding a ¢opy of the Josephine B(rtler College JCR Conslrtulion, and A¢¢ounls and
rninutes of recent meetings. The role of each trustee. their duties and responsibilities are laid out within
the JCR Constitution. Trustees are signposted to and encouraged to read helpful documents made
available by the Charrty Commission such as 'CC3'. The Essential Trustee, and safeguarding guidance.
Oryanlsatlonal structure
The JCR elects members to serve on the JCR Executive Commrttee which acts as a Management
Committee. The JCR Executive meets al least bi-ternily and there are various sub committees including
those for finance, art5, environment and ethics, student welfare elc. In total, there are approximately
250 volunteers who deliveT the various functions of the JCR.
Roles and responsibilities are detailed in a Standing Orders document and organisational policy
framework, wth volunteer posits'ons supported and overseen by relevant members ofthe JCR Executive.
All policy, planning and major financial or stralegic decisions must be ratified by the JCR at large having
been discussed by the JCR Executive who may seek guidance from the Iru5tee5 when appropriate or
required. Operational decisions on a day to day basis are made by the appropriate people who have
responsibilty for their areas of activty.

Josephine Butler Junior Common Room CIO
Trustees. Annual Report (¢Onllnu8
Year ended 31 July 2024
Structure. governance and management ico￿l￿￿edj
Related parties
The JCR is Intrinsical￿ linked wth Durham Universty. The Universrty currentsy provides a number of
adminislralion services forlhe JCR. such as the collection of membership fees. provision of office space,
operation of payroll and human resource services. The JCR is also intrinsicalty linked to Josephine
Butler College. All mernbers of the JCR are asswned to Josephine Butler College for the duration of
their studies on enrolmenl at Durham University. The JCR Office 15 located wthin the College building
and the vast majority ol the JCR'S functions le.g. meebngs. events and operations) occur within the
Josephine 8utler College Sile. FUrthemio￿. many of the JCR'S operations, such as ils events, require
considerable liaison with Josephine Butler College staff.
Risk management
The trustees have a duty lo i¢Jentsfy and review the risk to wl)ich the Charity is exposed and to ensure
appropriate controls are in place lo provide reasonable assurance against fraud and error. Risks and
Controls are recorded in a Risk Regisler and the Risk Register is reviewed on an annual basis.
Objectives and activities
Charlt*bl• obJ•ct
The charitable object of the CIO is the advancemenl of education of Students at Josephine Butler
College, Durham University I'lhe Studentsl for the public ￿nefft by..
promoting the interests and welfare of the StLKlents during the course of study and representing,
supporting and advising the Sludenls.,
being the re￿gnISed represenlalive channel befv￿en the Students and Josephine Butler College
and any other external bodies". and
providing social, sporting, cultural and recreational activities and forum$ for discu$$ions and
debate for the personal development ol the Student$.
ActSvitiè•
The JCR is a democratic students, union run by students ￿th two elected sabbatical officers. The JCR
oversees its own affairs, including budgets, elected officers and events. All members can vote on issues,
use the JCR'S facilities and get involved in the wide range of activities that are run by the JCR.
The JCR provides members ￿￿th opportuniti'es lo leam new ski115, experience new perspectives and
become student leaders. taking control of their JCR lo change rt for the bettement of their fellow
students. There are regular JCR meetings which allow JCR members lo vote upon matters ranging from
the Creation of a new Club or society. through to the redevelopment of facilities. These meetings also
allow for the election of new members to the Executive Committee and other delegated roles. Those
elected are dedicated lo the running of the JCR and representing the interests of JCR mernbers.
The JCR manages Josephine Butler College students, inVo￿ement in sports, societies. committees. the
arts and the organisatton of a wide range of events and aclivrfies.

Josephine Butler Junior Common Room CIO
Trustees. Annual Report (¢Onllnu8
Year ended 31 July 2024
Objoctivgs and activities fcontinued)
Public benefrt
Seclitsn 4 of the Charities Act 2011 requi￿$ all charities lo meet the legal requirement that ils aims are
for the public benefit. The Trustees confimi that they have Complied wf(h the duty lo have due regard to
the Charrty Commission's general guidance on public beneffit. The Charity Commission states that there
are fv40 principles to be met in order to show that an organisation's aims are for the public benefit..
There musl be an identifiable benefft or benefits",
That the benefrt musl be to the public, or a sufficient seth.on of the public.
The Trustee$ are satisfied that the aims and objectives of the charity. and the artivrtie$ reported on
above, meet these principles. The Trustees have reviewed the outcomes and achievements for the year
lo ensure that they remain focused on our charrtable aims and continue to deliver benefrts lo the public.
We have complied with the duty under the Charrties Act 2011 to have due regard to public benefrt
guidance publisheLI by the Commission.
Achi8vem8nt8 and p8rlorniance
The JCR provided a signthcanl number of opportunities for students. involvement in sports, societies,
committees, the arts and the organisation of a wde range of events and ath"vilies during the year under
review.
Two College 8alls were delivere¢J in this reporting year. held in DKember 2023 and June 2024. The
JCR recognised many individuals for their significant contributions to the charrtable activity of the JCR
at it5 Annual Award5 in May 2024, including 5 conferring Life Memberships ofthe JCR. Many members
of the JCR also received awards from our close partner Josephine Butler College al Iheir'colours, formal
dinner in May 2024. in recognition of their S￿n￿Kant contributions to student development al the
College, aligned with our charitable objecl.
Flnanclal rnvlew
During the period. the Charity received donations amounting lo £- {2023.. £1451. During 2023. the
Charity received a gift of cash and tsngible fiKeil assets amounting lo £130, 156 to provide the seed
capital for the Charity. Grant funding from Outham University tolalling £15.038 12023.. £14,243). In
addition. the charitable activitses of the CIO and other sponsorship generated £139,208 12023..
£139,344>.
Expenditure on raising lunds amounted lo £59512023.. £6721.
The lolal expenditu￿ on charitable activities amounted lo £159.55612023." £250.9791 wi(h govemance
an¢J other reSoU￿e$ expensed lolalled £90012023.. £1,700) during the period.
The overall deficit for the period amounted to £6,80512023.' surplus £30,537).
The lolal reserves al the period end stsnd at £23,732 12023.. £30.5371. The lolal fixed a55et5 of the
charity amounted lo £4,55212023 £5.5471 followng the transfer of assets and operab'ons to the Charity
by Durham University in the previous financial year.

Josephine Butler Junior Common Room CIO
Trustees. Annual Report (¢Onllnu8
Year ended 31 July 2024
The trustees, annual report was approved on 29 May 2025 and signed on behalf of the board of trustees
by..
Mr D A Evans
Trustee
Ms H E Murther
Trustee

Josephine Butler Junior Common Room CIO
Independent Examinerfs Report to the Trustees of Josephine Butler Junior
Common Room CIO
Year ended 31 July 2024
report lo the trustee5 on my examination of the financial statements of Josephine Butler Junior
Common Room CIO I'lhe charty'l for the year ended 31 July 2024.
Rosponsibiliti8s and basis of rnport
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charrtie5 Act 2011 I'lhe Act'i.
l ￿port in respect of my examination ol Ihe charity's financial stslements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charity Commission under section 14515llbl of the Act.
Independent examiner's statoment
I have completed my examination. I confimi that no material matters have come lo my attents'on in
connection with the examination giving me cause lo believe that in any material respect..
a￿Ountrn9 records were not kept in respeth of the charity as required by Section 130 of the
Act., or
the financial statements do not a¢￿1￿ wrth those ￿e0rd$." or
the financial stslements do not compty wth the applicable requirements concerning the lomi
and Content of accounts set out in the Charities {A￿O￿nIS and Reports) Regulation$ 2008
other than any requirement that the accounts give a 'lrue and fair, view which 15 not a matter
considered as part ol an independent examination.
I have no concerns and have come across no olher matters in connection wrth the examination lo which
allenlion should be drawn in this report in order lo enable a proper understanding of the accounts to be
rea¢hed.
Philip J H Holl FCA FCIE
Independent Examiner
High Park Farm
Kirkbymoorside
York
Y062 7HS
29105125





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Josephine Butler Junior Common Room CIO
Notes to the Financial Statements
Year ended 31 July 2024
General inforniation
The charty is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal office is Josephine Butler College, South Road,
Durham. DH1 3DF.
Statemènt of complianc•
These financial statements have been prepared in compliance wth FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Slalemenl of
Recommended Practice applicable lo charthes preparing their accounts in accordance with the
Financial Reporting Standard applicable in Ihe UK and Republic ol I￿land IFRS 1021 (Charities
SORP IFRS 10211 and the Charitses Act 2011.
Accountlng policles
Ba¥1$ of preparatbon
The financial stslements have been p￿pared on the histori￿1 cost basis.
The financial statements are prepared in Steding. which 1$ the fiJnctional currency of the entity and
rounded to the nearest £1.
The current year figures report the ath'vrties of the charrty for the year ended 31 July 2024. The
comparative figures report the aclivales of the charity for the 18-monlh period from 31 January
2022 10 31 July 2023.
Golng concorn
There are no material uncertainties about the charity's abilrty to continue.
Dls¢losure exemptlons
The charity does not include a cash flow statement on the grounds Ihat it is apptying the Charities
SORP IFRS 1021 for smaller charilies.
Judg•m•nts and key s¢)Ur¢￿ of •stimation uncertainty
Estimates and judgements are ¢onlinually evaluated and are based on historical experience and
other factors, in¢luding expe¢talion$ of fvIU￿ events that are believed to be reasonable under the
circumstances.
The charty makes eslim*es and assumptions conceming the future. The resulting accounting
eslimales and assumptions ￿111. by definition. seldom equal the related actual results. The
estimates and assumptions that have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities, within the next financial year, are the levels of future
funding and expenditure on charitable activits"es.

Josephine Butler Junior Common Room CIO
Notes to the Financial Statements {¢onthued)
Year ended 31 July 2024
Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the disC￿lon of the trustees to further any of the
charity's purposes.
Designated fvnds are unrestricted fiJnds eannarked by the trustees for particular fijture project or
commitment.
Reslnctetl funds are subjected lo restr"ctions on their eypendrture deCla￿d by the donor or through
the terms of an appeal. and fall into one oflwo sub-dasses." reslricled income ftjnds or endowment
funds.
Incoming resources
All incoming resources are in¢luded in the statement of financial activities when enlillemenl has
passed lo the charity, il is probable that the economic benefits associated wth the Iransathon will
flow lo the charity and the amount can be ￿liablY measured. The followng specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
grft, receipt is probable and its amount can be measured reliably.
legacy income is recognised whèn receipt is probable and enlrtlement is e5tabliyhed.
income from donated goods is measured at the fair value of the goods unless thSs Is
impracli¢al to measure reliabty. In vA)Ich Case the value is derived from the cost lo the donor
or the eslimaled resale value. Donated facililies and services are recognised in the accounts
when received if the value Can be reliably measured. No amounts are included lor the
contribution of general volunteers.
income from contracts lor the supply of services is recognised with the delivery of the
contracted service. This is classthed as unrestricted funds unless there is a contractual
requirement for Il to be spent on a particular purpose and relumed if unspent, in which Case
it may be regarded as ￿$triCted.
10

Josephine Butler Junior Common Room CIO
Notes to the Financial Statements {¢onthued)
Year ended 31 July 2024
Accounting policies (continued)
Resources expended
Expendrture is recognised on an accruals basis as a liability is incurred. Expenditu￿ includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of financial
activities to ￿lch it relates..
expenditure on raising funds includes the costs of all fvndraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of rts beneficiaries, including those
support costs and costs ￿latyn9 lo the goveman¢e of the Charity apportioned lo charitabl&
activities.
other expenditure in¢lutJe$ all expenditure that is nether related lo raising funds for the charty
nor part of rts expenditure on charitable activities.
All costs are allocated lo expenditure categories refle¢b"ng the use of the resource. Direct costs
attributable lo a single activity are allocated directty to Ihal aclivrty. Shared costs are apportioned
be￿een the activrties they contribute lo on a reasonable. iusbfiable and consislenl basis.
Tangibl8 asséts
Tangible assets are inilialty recorded It cost. and subsequènuy Staled atcosl less any accumulated
depreciation and impairment losse5. Any tangible a55e15 carried al revalued amounts are rectsrded
al the lair value al the dale of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impaimienl losses.
An increase in the ￿rying amount of an asset as a result of a revaluation, 1$ recognised in other
recognised gains and losses, unless rt revetses a charge for impairment that has PTeviously been
reco9nised as expen￿rtu￿ V4ilhin the stslement of financial activities. A decrease in the earrying
amount of an asset as a resutt of revalu*ion. Is recogniseil In other ￿COgnised gains and losses,
ex¢ept to which il offsets any previous revaluation gain, in whi¢h ￿se the lo$$ is Shown within
other recognised gains and losses on the statement of financial acts'vth'es.
Deproclatlon
Depreciation is calculated so as lo wrrte off the cost or valuab.on of an asset. less its residual value,
over the usefvl economic lrfe of that asset as follows..
Technical equipment
Fixtures and fittings
Sports equipment
12% straight line
20% straight line
25% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Gost includes all costs of purchase. costs of conversion and other costs incurred in bringing
the stock lo its present location and condrtion.
11


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