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2025-03-31-accounts

Just Ice Trustees Annual Report and Unaudited Financial Statements Year ended 31 March 2025

Charity registration - 1203382

Year ended 31 March 2025

Just Ice Annual report and financial statements

Contents

Legal and administrative information 3
Trustees annual report 4
Objectives and activities 4
Achievements and performance 4
The Future 6
Financial review 6
Structure, governance & management 6
Statement of Board of Trustees’ responsibilities 6
Independent examiner’s report 8
Statement of fnancial activities 10
Balance sheet 11
Notes to the fnancial statements 12

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

Legal and administrative information

Charity name

Just Ice

Charity registration no.

1203382

Registered office and contact details

The Bakehouse Abbey Yard Darley Abbey Derby DE22 1DS

Trustees

Deardra Denny appointed 1 April 2025 Paul Harvey appointed 1 April 2025 Gavin Murray Sally Murray Sheralyn Pattison appointed 1 April 2025 Rebecca Savage Jennifer Simpson George Wigglesworth

Bank

The Co-operative Bank Plc 1 Balloon Street Manchester M60 4EP

Independent examiner

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

Trustees annual report

The Board of Trustees submit their annual report and the financial statements of Just Ice for the year ended 31 March 2025.

The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity’s governing document and the provisions of 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Objectives and activities

Objects

The objects of the charity are:

Public beneft

Throughout the process of determining the activities outlined in this report, the Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.

Achievements and performance

Just Ice is all about employability. Modern slavery is a heinous crime, preying on individuals who are vulnerable and cruelly exploiting them for personal gain. We believe that employment breaks this cycle of vulnerability. We give people, who have been victims of slavery, an opportunity to up skill, gain financial independence and progress on their journey of recovery in an environment that understands the crippling effects of trauma.

We do all this by making rather fabulous artisan ice cream!

Just Ice has 3 lenses through which we view our charities work: Individuals, Influence & Ice cream. This report will address each of these in turn.

Individuals

This year we have had the pleasure of employing 3 survivors of modern slavery. Just Ice has provided a safe place to form healthy working relationships, navigate making mistakes, up skill and begin to learn to trust again.

Certificates have been gained in food hygiene and allergens awareness.

We had a team visit to the Ice cream Expo at the NEC in Birmingham to look at current trends and try a lot of ice cream!

We have journeyed with our employees as they have moved house, changed schools, joined a community grocer, graduated and realised their worth and potential.

In the words of one employee….

“You gave me an opportunity to learn and I got a Certificate for food and Hygiene I really appreciate. You help me to talk to other woman who went through the same situation that I went through it meant a lot, now I have hope that life will change and I will be ok.

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

You took your time helping me to do personal stuff and contact people during working hours, I thank you. I look forward to get a Job, this training has helped me increase my desire to learn more and be confident.

Thank you again for all of your support, and for all of the opportunities you have given me.”

Our team also includes some other wonderful people:

In April 24 we employed a new part time ice cream chef/ baker to work alongside our beneficiaries in a coaching/mentoring role.

In March 25 we enlisted the services of a professional fundraiser for 1 day a week to help source grant funding and help with bid writing.

We started this financial year with 6 trustees and a consultant with lived experience.

Sadly in Nov 2024 one of our much loved trustees died.

In 2025 we appointed 3 enthusiastic new trustees including appointing a new Chair of the board position. So we are now a trustee board of 8 plus 1 consultant.

Ice cream

In April 2024 we started trading as a charity (having previously been a limited company). We mainly sell ice cream from our manufacturing base on the edge of a beautiful park in Darley Abbey, Derby. After a great deal of customer demand we now sell dog ice cream too!

Another income stream is from selling ice cream at local events and in this financial year we attended:

We have a wonderful trike called Wilber (after William Wilberforce) and a beautiful converted horsebox called Rosa (after Rosa Parks).

We also successfully applied for a change in planning permission to allow us to sell a broader range of desserts, cold drinks and other items.

Infuence

During this year we have talked to at least 400 people, explaining what modern slavery is, the fact that it is still prevalent here in the UK and how to spot the signs of someone who is being exploited.

We have been invited into schools, scout groups, WI’s, churches and community groups.

We also jointly organised an ethical xmas market to give consumers the opportunity to spend their money in businesses where their money will make a tangible difference to either peoples’ lives or our planet, and raise awareness that slaves are often involved in the production of the things we buy.

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

The Future

In 2025/26 we aim to

• Move 4 more people closer to employability and freedom.

• Speak to 1000 people to raise awareness of modern slavery, how to spot the signs and inspire people to join the fight to stop it.

• Increase our sales by buying a freezer van to be able to offer a wholesale ice cream service both locally and further afield in the UK, as well as starting to sell drinks and other sweet treats that we have not made ourselves from our manufacturing base.

Financial review

The Charity achieved a surplus of £7,565 (2024: £7,684) in the year resulting in total funds at the year-end of £15,249 (2024: £7,684). Of the funds held at year end none were unrestricted in use (2024: £7,684), and in fact there was a small deficit on unrestricted funds of £751, however the Trustees are happy that there are sufficient assets to meet current liabilities and are continuing to work to increase income as shown on the comments around fundraising above.

Reserves policy

Presently, the Trustees do not have a policy on reserves but do monitor funds on a quarterly basis and will be formalising a reserves policy over the next year.

Structure, governance & management

Just Ice is a charitable incorporated organisation and registered as a charity on 2 June 2023. The Charity was established under a constitution that sets out the objects and powers of the charity.

Recruitment and appointment of Trustees

The constitution requires a minimum of three and maximum of nine trustees.

Trustees are appointed through a voting process at committee meetings, both prior to and after the organisations registration as a charity. Candidates submitted details of their expertise and skills and how they could further support or enhance the charities aims and objectives.

New Trustees receive information about training opportunities and must sign a memorandum of understanding. They are supported through online training platforms, which include safeguarding. Additionally, trustees contribute through diverse skills that enable them to assist in training others.

Statement of Board of Trustees’ responsibilities

The trustees are responsible for preparing the trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

Charity law requires the trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the excess of income over expenditure for that period. In preparing these financial statements, the trustees are required to:

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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 Charities Act 2011. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website.

Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the trustees confirm that they are happy that the content of the annual review in pages 4 to 7 of this document as well as the legal and administrative details on page 3, meet the requirements of the trustees’ Annual Report under charity law.

They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

This report was approved and authorised for issue by the Board of Trustees on 31 January 2026 and signed on its behalf by:

SALLY MURRAY

TRUSTEE

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

Independent examiner’s report

I report to the Trustees on my examination of the accounts of Just Ice (charity number 1203382) for the year ended 31 March 2025 which are set out on pages 10 to 19.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed.

It is my responsibility to:

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. 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 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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Just Ice Annual report and financial statements

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.

ANDREW PHILIP NASH FCA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES - 2461833

DATED: 31 JANUARY 2026

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1203382

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Year ended 31 March 2025

Just Ice

Annual report and financial statements

Statement of financial activities

For the year ended 31 March 2025

tatement of financial activities
For the year ended 31 March 2025
Notes
Income from
Donations and legacies
3
Charitable activities
4
Investments
Total income
Expenditure on
Charitable activities
5
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Funds brought forward
9 & 10
Funds carried forward
9 & 10		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
Year ended
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
31-Mar-24
£
£
£
£
29,110
25,000
54,110
8,476
126,576
-
126,576
-
155
-
155
-
155,841
25,000
180,841
8,476
164,276
9,000
173,276
792
164,276
9,000
173,276
792
(8,435)
16,000
7,565
7,684
7,684
-
7,684
-
(751)
16,000
15,249
7,684

The notes on pages 12 to 19 form part of the financial statements.

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

Balance sheet

As at 31 March 2025

Notes
Current assets
Debtors & prepayments
7
Cash at bank
Creditors
Amounts falling due within
one year
8
Net current assets
Net assets
Funds of the charity
Restricted funds
9 & 10
Unrestricted funds
9 & 10
Total funds		 £
6,518
21,517		 Total
Funds
31-Mar-25
£


15,249		 £
-
8,476		 Total
Funds
31-Mar-24
£



7,684
28,035
(12,786)		 8,476
(792)


15,249 7,684
16,000
(751)		 7,684
7,684
15,249 7,684

The notes on pages 12 to 19 form part of the financial statements.

These financial statements were approved and authorised for issue by the Board of Trustees on 31 January 2026 and signed on their behalf by:

SALLY MURRAY

TRUSTEE

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The effect of any event relating to the year ended 31 March 2025, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2025 and the results for the year ended on that date.

Using the exemption available to smaller charities, the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the ongoing economic environment has had no material impact on this assessment. There was a small deficit on unrestricted funds of £751 at year end, however the Trustees are happy that there are sufficient assets to meet current liabilities and are continuing to work to increase income as shown in the comments around fundraising within the trustees’ annual report.

Legal status

Just Ice is a charitable incorporated organisation registered in England & Wales and meets the definition of a public benefit entity as defined by FRS 102. The registered office is The Bakehouse, Abbey Yard, Darley Abbey, Derby, DE22 1DS.

Fund Accounting

General funds are unrestricted 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 that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 9 of the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.

Charity number 1203382

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Just Ice Annual report and financial statements

1. Accounting policies (continued from previous page)

Income (continued from previous page)

Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.

Investment income is recognised on a receivable basis.

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required 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.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, those costs of an indirect nature necessary to support them and an allocation of governance costs.

Support costs are allocated between governance costs and other support costs. Governance costs comprise those costs involving the public accountability of the charity and its compliance with regulations and good practice. Other support costs relate to the administrative costs of running the charity and are allocated to charitable activities accordingly.

Irrecoverable VAT is charged against the category of expenditure for which it is incurred.

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised. There are no assets held over this amount currently.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

Financial instruments

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

Charity number 1203382

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Just Ice Annual report and financial statements

1. Accounting policies (continued from previous page)

Pensions

The charity operates a defined contribution pension scheme. Pension contributions are charged to the statement of financial activities when due and payable. These contributions are invested separately from the charity’s assets.

2.
Comparative statement of fnancial activities
Notes
Income from
Donations and legacies
3
Total income
Expenditure on
Charitable activities
5
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Funds brought forward
9 & 10
Funds carried forward
9 & 10		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
8,476
-
8,476
8,476
-
8,476
792
-
792
792
-
792
7,684
-
7,684
-
-
-
7,684
-
7,684

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

3. Income from donations

4.
Income from charitable activities
Grants
Donations
Donations
Sales of ice cream and other goods
Speaking fees		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
2,000
9,000
11,000
27,110
16,000
43,110
29,110
25,000
54,110
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
8,476
-
8,476
8,476
-
8,476
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
126,351
-
126,351
225
-
225
126,576
-
126,576

Charity number 1203382

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Year ended 31 March 2025

Just Ice

Annual report and financial statements

5. Expenditure on charitable activities

Salaries
Direct costs of production
Premises
Professional services
Administration
Governance
Governance		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
70,498
8,108
78,606
42,810
-
42,810
40,848
-
40,848
3,659
-
3,659
3,612
892
4,504
2,849
-
2,849
164,276
9,000
173,276
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
792
-
792
792
-
792

Indirect costs, including governance costs, which cannot be directly attributed to activities, were allocated between cost centres proportionate to the direct staff and other costs allocated to those activities.

An analysis of staff costs can be found in note 6.

Governance costs includes:

Independent examination
Insurance		 Total
Total
Funds
Funds
Year ended
Year ended
31-Mar-25
31-Mar-24
£
£
804
792
2,045
-
2,849
792

Charity number 1203382

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Just Ice Annual report and financial statements

6. Staff costs

Gross salaries
Employers pension		 Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
£
£
77,032
-
1,574
-
78,606
-

The average headcount during the period was 5 persons (2024: Nil).

No employee received employee benefits above £60,000 (2024: Nil).

The total employee benefits paid to key management personnel during the year was £45,014 (2024: £Nil).

7. Debtors & prepayments

Accrued gift aid Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
£
£
6,518
-
6,518
-

8. Creditors - amounts falling due within one year

Accounts payable
VAT
Accruals
Net salaries
HMRC control account
Pensions payable		 Total
Total
Funds
Funds
31-Mar-25
31-Mar-24
£
£
6,505
-
1,327
-
804
792
2,737
-
1,017
-
396
-
12,786
792

Charity number 1203382

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Annual report and financial statements

Just Ice

9. Analysis of charity funds

Unrestricted funds
Restricted funds
Van
Benefciary support
Total restricted funds
Total funds		 Balance
Income
Expenditure
Transfers
Balance
brought
for the
in the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
£
£
7,684
155,841
(164,276)
-
(751)
-
16,000
-
-
16,000
-
9,000
(9,000)
-
-
-
25,000
(9,000)
-
16,000
7,684
180,841
(173,276)
-
15,249

Van

These were funds received to purchase a refridgerated van.

Beneficiary support

These were funds to support the salary and other support costs for one of the beneficiaries.

Unrestricted funds
Total funds		 Balance
Income
Expenditure
Transfers
Balance
brought
for the
in the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
£
£
-
8,476
(792)
-
7,684
-
8,476
(792)
-
7,684

Charity number 1203382

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Year ended 31 March 2025

Just Ice Annual report and financial statements

10. Analysis of net assets

Current assets
Current liabilities
Current assets
Current liabilities		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
12,035
16,000
28,035
(12,786)
-
(12.786)
(751)
16,000
15,249
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
8,476
-
8,476
(792)
-
(792)
7,684
-
7,684

11. Trustee remuneration

During the year, no trustee received any remuneration for their role as a trustee (2024: £Nil). No members of the Board of Trustees received reimbursement of expenses (2024: £Nil).

12. Related party transactions

During the year two trustees, Sally and Gavin Murray received remuneration for their roles within the Charity totalling £45,014 (2024: £Nil). This remuneration was allowed by the Charity Commission as part of the original application to register as a charity as they were already employed by the CIC that predated the Charity. They are not involved in any discussions around their ongoing remuneration. There were no other related party transactions (2024: £Nil).

Charity number 1203382

19