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2023-03-31-accounts

Trustees’ Annual Report for the period

From 08/04/2022 Period start date To 07/08/2023 Period end date

Charity name: LIVING JOY LTD

Charity registration number: 1198163

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 For the public benefit the relief of children in
need anywhere in the world by reason in
particular but not exclusively by coordinating
and developing services such as, the
provision of Christmas food hampers, school
fees, educational materials, teaching staff,
the repatriation of children and such other
services as the trustees may determine.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
Provision of Christmas food hampers were
made to children on free school meals in
Primary schools in Essex and London
councils
Provision of school fees, and educational
materials through grants in Nigeria and
Uganda
Provision of school fees through grants in
Uganda
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees have carried out the operation
of the charity in accordance with the Charity
Commission’s guidance on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 Schools in rural areas which were about to
be closed because the pupils could not pay
the school fees. The charity pays the
schools fees to keep the schools open in
these communities.
Policy on social investment
including program related
investment
Para 1.38 Not Applicable
Volunteers provide the physical human
Contribution made by
volunteers
Para 1.38 efforts to the work carried by the charity.
Volunteers receive the delivery of grocers for
the Christmas food hampers. They also
packed the hampers and help with the
delivery to the different beneficiary schools.
Volunteers monitor pupils’ attendance to
schools in Nigeria and Uganda through spot
checking visitation and end of term report
cards.
Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Families of Children on free school meals
during the Christmas holidays received
grocers’ food hampers, which would have
helped alleviate child poverty in those
families. We receive many emails of
appreciation from the schools on how the
hampers have helped struggling families in
their schools.
Children who would not have had access to
basic education are able to receive this due
to the school fees grant the charity provides.
This helps prevents childhood poverty in
these the communities.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41

Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 The Charity is able to continue its charitable
activities through the donations made by its
trustees and members.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 N/A
Amount of reserves held Para 1.22 N/A
Reasons for holding zero
reserves
Para 1.22 The Charity is able to continue its charitable
activities through the donations made by its
trustees and members. However, the charity
is beginning to look at grants to expand its
activities.
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A
Additional information (optional)
You may choose to include further statements
Additional information (optional)
You may choose to include further statements
where relevant about:
The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Memorandum and Articles
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 limited company by guarantee without share
capital
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and Para 1.51 training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charityname LIVING JOY LTD
Other name the charityuses LIVING JOY FOUNDATION
Registered charitynumber 1198163
Charity’s principal address 183 Cherry Tree Ln, Rainham
RM13 8TU

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee(if any)
Moyosola Abikoye
Tayo Babatunde
Adebayo Abimbola
Adekunbi Oludayo
Lawal-Champion
Adejoke Olubodun-
Niyi

– Corporate trustees names of the directors at the date the report was approved

Director name N/A

Name of trustees holding title to property belonging to the charity

Trustee name **Dates acted if not for whole year **
N/A

Funds held as custodian trustees on behalf of others

Description of the assets
held in this capacity
N/A
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
N/A
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets
N/A

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
Moyosola Abikoye

Chair
14/01/2024
14/01/2024

LIVING JOY LIMITED

BALANCE SHEET AS AT 7TH APRIL 2023

Notes
FIXED ASSETS
Tangible fixed assets
1C & 3
CURRENT ASSETS
Debtors and prepayments
4
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: Amount falling due within one year
5
LONG TERM LIABILITIES
Creditors: Amount falling more than one year
Net Current Assets
Net Assets
RESERVES
Revaluation reserve
Income and Expenditure account
MEMBERS'S FUNDS
£
£
0
2,458
2,458
(450)
-
2,008
2,008
9,002
(6,994)
2,008
2023
£
£
0
9,452
9,452
(450)
-
9,002
9,002
8,928
74
9,002
2022
£
£
0
9,452
9,452
(450)
-
9,002
9,002
8,928
74
9,002
2022
9,002
8,928
74
9,002

For the year ending 7th April 2023 the company was entitled to exception under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

a) The Directors acknowledged their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of Accounts.

b) These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with Finanacial Reporting Standard for Smaller Entities (effective 2008).

These Income and Expenditure Accounts were approved by the Board of Directors on :

29/12/2023

SIGNED ON BEHALF OF THE BOARD BY:

MOYOSOLA ABIKOYE 29/12/2023
Moyosola Abikoye Date
Director

6

LIVING JOY LIMITED NOTES TO THE INCOME AND EXPENDITURE STATEMENTS FOR THE PERIOD ENDED 7 APRIL 2023

1 ACCOUNTING POLICIES

A BASIS OF ACCOUNTING

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

B COMPANY LIMITED BY GUARANTEE

The company is limited by quarantee and cosequently does not have share capital

C DEPRECIATION

Depreciation is provided on all tangible assets at rate calculated to write off the cost or valuation less estimated residual value of each asset over its expected life as follows:

Computer Equipments 33⅓% Straight line
Motor vehicle 20% Straight line
Furniture and Fitting 20% Straight line
**2 ** OPERATING PROFIT
The operating profit is stated after charging:
2023 2022
£ £
Depreciation 0 0

3 TANGIBLE FIXED ASSETS

A COST

At 8 April 2022
Additions
Disposal
Revaluation
Transfers
At 7 April 2023
B DEPRECIATION
At 8 April 2022
Charge for the year
On Disposal
At 7 April 2023
NET BOOK VALUE
At 7 April 2023
At 7 Apil 2022
Computers
& Equip.
£
0
0
0
£
0
0
0
0
0
7

LIVING JOY LIMITED

NOTES TO THE INCOME AND EXPENDITURE STATEMENTS FOR THE PERIOD ENDED 7 APRIL 2023

4
Debtors and Prepayment
Trade Debtors
5
Creditors: Amount falling due within one year
Bank Overdraft
Accrual
5
Creditors: Amount falling over one year
Other Creditors
2023
£
0
0
£
0
450
450
£
0
0
2022
£
0
0
£
0
450
450
£
0
0

8

LIVING JOY LIMITED

DETAILED INCOME AND EXPENDITURE DETAILED INCOME AND EXPENDITURE ACCOUNTS
FOR THE PERIOD ENDED 7 APRIL 2023
2023 2022
Notes £ £ £ £
INCOME 39,864 38,204
EXPENDITURE
Establishment Cost 8,742 4,167
Travelling Expenses 0 0
Telephone 219 232
Stationery 266 2,520
Charitable Donations/Activities 37,181 30,761
Accountancy Fees 450 450
(46,858) (38,130)
OPERATING PROFIT (6,994) 74
NET PROFIT(LOSS) FOR THE YEAR (6,994) 74

9

LIVING JOY LTD

(A Company Limited by Guarantee- Company number 07647141) Independent Examiner's Report For the Year Ended 7 April 2023.

I have examined the Financial Statements on pages 6 to 9, prepared under the accounting policies on page 7.

Respective responsibilities of the Trustees and Examiner

As the Charity’s Trustees, you are responsible for preparing the accounts. As you have considered that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006, my role is not that of an Auditor but an Independent Examiner. However, it is my responsibility to the state, on the basis of procedures and guidance specified in The Commission’s Directions and Guidance given by the Charity Commissioners of the Act, whether particular matters have come to my attention that were of concern to the Commission, the members, and the public in general.

Basis of Opinion

I have completed my examination in accordance with The Commission’s Directions and Guidance given by the Charity Commissioner. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also involves reviewing the accounts, considering any unusual items and/ or disclosures provided in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence required in an audit, and consequently, I do not express an audit opinion on the view the accounts give.

Opinion

In connection with my examination, no matter of material significance has come to my attention during the independent examination:

Olufemi Yinusa (BSc, MSc, MBA, CA BFP, AFA MPA, FCA, FCIT) Date: 24/01/2024 GOLDEN GREEN ACCOUNTANTS & CO LIMITED 117 Island Business Centre 18-36 Wellington Street Woolwich London, SE18 6PF