DocUg Envelope ID". 18ED7509.F799850>8252.0545FD99EE5D Job Skills Training Association Annual Report and Unaudited Financial Statements for the financial year ended 20 October 2025 ZincBooks 27 Nettle Gap Close Woolton Fleld$ Northampton NN4 6AH United Kingdom Charity Number: 1207351
()0cu9n Envek)pe ID. 18ED7sFl985OS2.O545FL)g9EE50 Job Skills Training Association CONTENTS Page Reference and Administrative Information Trustees, Report Slalemenl of Trustees. Responsibililies Independent Examinerfs Report Slalemenl ol Finan¢ial Activities Balance Sheet Notes to the Financial Statements 9-11
- 12'.40 alI..ank Job Skills Training Association REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Mr Nagaraju Muppa Mrs Snejub Mukh]ee Ilr Sanjay Pulpa¢aMl Chalrperson Mr Manash Mukheqee Charity Number in Eng5and and Wales 1207351 Principal Addres$ 164 "r¢hrI Road East Norlhampton Northamptonshire NN3 2HF Independent Examiner ncB( 27 Neffie Gap aose Northampton NN4 6AH UniW IQWM about blank 3111
Do¢usKJn Env6lop8 ID". 18ED7509-F79&850>8252-0545F099EE5D Job Skills Training Association TRUSTEES. REPORT for the financial year ended 20 October 2025 The trustees present Iheir Trusi8es' R8F and the unajdited finanual slatemenls for the financial year ended 20 October 2025. The financial statement5 are prepared in accrnJan¢e th the Charilies A¢t 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland- and Accounting and Rep)rting by Charities.. Slatement of Recommended Praclice applicab to charities preparirYJ their finanual 51alernent5 in attordance with the Financi81 Reporting Standard applicab in Ihe UK and Republ of Ireland IFRS 1021. The Trustees, Report contains the informalK)n required to be provided in Ihe Trustees, Annual Report under the Statement of Recommended Practice ISORPI guidelines. The trustees ol the charity are also ¢hanly trustees for the purpose of Charity law and under the ¢hariV$ ¢onsblubon are known as members of the boaid of twstees. In thi8 reporl th8 tmst88s of Job Sknlls Trainiry k50oation present a summary ol lis purp08e, govemance. aclivilies, achievements and finanrss for the finanrial year 20 October 2025. The ¢hatity is a registe ¢harity and allhough not obliged lo compty wlh Ihe Statement of Recommended Pra¢ti¢e applicable in Ihe UK and Republic of Ireland FRS 102. Ihe or9anisaliM has implemented its reeommendatv)ns where relevant in Ih8se fi'nancial st81ennls. Principal Activity Supports young people11&251. itj19 those who are NEET. auoss Ihe UK by providing digital skils training. CV wriliry and interview supp(Yt, rneniorship and eMpk)yalIfy progratnTTS. Through workshops and employer partnerships. we build confidence. develop skills and supp(Kt access lo eiJucalioTh. intemships and sustainable em0yent lor disadvantsged and underserved groups. Flnanclal Review The SUItS for the financial year ar8 set oul on pag8 7 aThl additK)nal notes are prowded showing income and expenditu in goaler ¢Jelail. Results and Dividends Al the end of the financial year the charity has 8ssels 01 £6.03212024- E3.LW} and liabilities of £O.0012024- £0.00). The n&t a5set5 of the charity have increased by £3.032. In accordan¢e wth the ConslilutKJn. the Irustees retir8 by rolalion and. being eligible. ofier themsdves for re-election. Compliance with Sector-wide Legislation and Standards Th8 eharily engages pro-actNely with legislation. statKlards and ¢odes which a developed for th8 sector. Job Skills Trainin9 Association subscribes lo and is compliant with the follob*ing". The Charit$ SORP IFRS 1021 Approved by the Board of Tru5te8s on 8119r2026 and signed on It$ behalf by: Mr Mana$h Mukherlee Chairperson
DocusKJn ErtV8pe ID". 18E0750F1958>82524lysFD99EESD Job Skills Training Association STATEMENT OF TRUSTEES. RESPONSIBILITIES th8 financial year ended 20 October 2025 The trustees ar8 responsible Ir preparing the fina181 sialemenis in )rdance wth applicable law aw¥J regulations. The law applicable lo charities in England and Ihlales requrres the Iruslees to prepa finanual sl8tem8nts for each financial year which give a true and lair view of the assets. Iiabililies a[ financial position of the Charity as al the finan¢ial y8ar end dale and of the suwus or defir#l ol the tharity otheThwse (x)mpiy with the Cha¥rties A¢1 2011. In preparing these financial slalemenls. the ttuslees a reouired lo". select suitable a(xovnling pleS and appty them (x)nsistendy". make judgements and accounting eslimaies that are reasonatAe aThl prudent.. stale whether the finanryal s¢alemenls have been prepared in acuydance with applicab18 8ccounting standards, identify those standards. and note Ihe eNe¢l and Ihe reasons for any material departure from thos8 standards., and prepare the financial stalefflenls on ihe going conceffl basis unk55 11 is inappropnale Its presume that the charity will continue in operatK)n. The trustees confimi that they have o)mJied with Ihe atK)ve requiremenis in prepa(ing ihe financial 51atemeThts. The trustee5 are responsible for keqxng adequate accoJnD"Trg recotds Ihat a SuffnI to show and explain the charity's transactions arKI disclose with reasonable accuracy al any .ne ihe financial position tsf the charity and enable them lo ensure Ihal the finan¢ial statemenls comp wlh the CharitS Act 2011. They are a150 responsible for safeguarding the assets tsf the tharity arml In fof ta"ng aSOnae sleps f( the prevenb.on and de18clion of fraud and other irregularities. Approvèd by thè Bi)ard of Tru$tee$ on Oo¢u8*n•rtbv'. 811912026 and slgnel on Its behalf by: Mr Manash Mukherjea Chairperson
Docusyn Envdope ID.. 18ED7509-F79>850>82524)545FD99EE50 Job Skills Training Association INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF JOB SKILLS TRAINING ASSOCIATION W8 have examined the financial slatements ol Ihe charity the financial year ended 20 October 2025. which CAPrise the Slaternent of Finanoal Actiwkn"es. the Balance Sheet arn1 the related notes. This report 1$ made solely ¢0 the tharitvs members. as a b(xty. in accordatKe with seclion 145 of the Chariii8s Act 2011. Our work has been undertaken so that we might compile Ihe financial statements thal we have been engaged to compile, report to the Board of Tru51ees that we have done so. and slate those matters Ihal we have agreed lo stale lo them in thi$ report and for no olher purwse. To the fullest exleni permille(I by law. we do not accept or a5suffle responsibility to anyone other Ihan the charity and the chantys members, as a body. for our work. or for thi5 report. Re$pectlve responsibilities of trustees and examiner The ¢harilrfs trustees are resp)nsible for the preParan of Ihe firwKial statements in a¢cordane8 With the requirements of the Charibes Act 2011. The charitys Imstees consider Ihat an audit is not requi0 for this financial year urKJer Section 145 01 the Ch3rilie$ Act 2011 and that an IndepeIe17t examination is required. 11 is our responsibility to.. examine the finan¢ial stalemenls under section 145 of the Acl.. follow the ProdureS laid down by the general Diredk)ns given by the Charily C(xnmi50n under section 145151 of the Chariti8s Act 2011". and slate whether particu12r mallers have come to our allenlion. Basis of independent exawniner'$ report Our examination was caffled oul in accordance wlh the general Di()$ given by Ihe Charity Comrnission. An examination indudes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those CordS. It also indudes consKleration ol any unusual items or éis¢loSuS in th8 finanoal slalements and seeking exrAanations from Ihe trusiees ncemIng any such rnatters. The procedures undertak8n do not provide all the eviden that w(KJkl be required in an audit and consequently no opinion is given as to whether the accounis wes8nl a 'tW8 and fairf view aw¥J Ihe is limiled to I)Se matters set out in the statement below. Independent examlnerfs statement In ¢onne¢lion with our examinalk)n. no matter has come lo our attenlion gNes us cause to believe Ihal in. any material respect". accounting records were WK)t kept in accordance wlh sec¢K)n 130 of the charleS A¢t 2011 Ihe finan¢ial statements do nol accord those accounling records the financial $18lemenls do not comply with the accounting requirements ol the Charits"es Act the financial statements have not been epared in acrdanCe wth the Siaternenl of Recomrnended Practice applicable lo chaiilie5 pparing their accounts in aCWd3n wlh the Financial Reporting Siandard applicable in the UK and Republic of Ireland IFRS102 there is further informalh)n needed for a prop8r UrK18tsla11 of the xctyJnls lo be a)e¢J. WÈ have no concerns and have come aL¥oss nts olher mattets in ¢Onne¢t1 with Ihe examinabon lo which allenlion should be drawn in this report in orde¥ to enatAe a proper utKlerstanding of the finanoal slatemenls lo be reached. zi tlle Gap Ch)se ootlon Fields Northampton NN4 6AH United Kingdom Dale.. 17 Augu$12026
Docusign Envelope ID. 18ED7509F799850>82524)545FD99EE5D Job Skills Training Association STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 20 October 2025 Unrestricted Funds 2025 Total UThrestricted Funds Funds 2025 2024 Total Funds 2024 Notes In¢ome Donations and legacEs 48.144 48.144 21.0(K) 21.000 Expendlture Charitable activities 45,112 45,112 18.000 18.000 Net In¢omellexpendlturel 3.032 3.032 3,000 3.000 Transfers between hJnds Net movement in funds for the financial year 3,032 3,032 3.000 3.000 Recon¢illatlon of funds.. Total funds beginnitYJ of the year 3,000 Tc+tal fund$ at the end of the year 6.032 6.032 3,000 3.000 The Stat8m8nt of Financi81 Aclivities indudes all gains and105ses fecLyJnised in Ihe fiTran¢4al year. All inwme and expenditu late io continving arlbvit5. The eS on pages 9 10 11 Icym of the [an(l4 staiements
Docusl9n Envélope ID. 18E07509-F79&850>82524J545FD99EE5D Job Skills Training Association BALANCE SHEET a8 al 20 October 2025 2025 2024 Notes Current Assets Cash al bank and in haj 6.032 3.000 Net Current Assets 6,032 3,0(X) Total Assets less Current Liabilities 6.032 Fund$ General fund lun$1Cted) 6,032 3.(K)O Total funds 6.032 3,000 The financial stalements have been prepar8d in acu)rdanc8 wlh the provisK)ns appliGgN8 to companies subj'ect to th8 small companies. regim8 and in accordance with FRS 102 Tr Financaal ReKMxb'ng Standard applicable ir) the UK and Republic of Ireland- applwng Se¢tk)n 1A of Ihal SI8jard. Approved by the Boafd of Trustees and author4sed for issue on behalf by 811912026 and signed on its Mr Mana$h Mu Chalrperson herjee The leS 9 10 11 INM partofthe fbwKial ststements
O¢¢usign Enveloptr ID. 18ED7509-F795450>82524)545FI)99EES0 Job Skills Training Association NOTES TO THE FINANCIAL STATEMENTS lor the financial yeai ended 20 OCtor 2025 GENERAL INFORMATION Job Skills Training ASs(tia"0n is a charity inctywrated in England. The regtslered office ol the charity is 164 Birchfiekl Road East, Northafflpl. N¢)rthawnpt$hIre, NN3 2HF. United Kingdom which is also the prin¢ipal place of business of Ihe charity. The finanal siaterllents hav8 been pr8s8nled in Pour 1£) which is also Ihe functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES The following aceounling Policies have been appl wnsisienuy dealing with items which are considered material in relatn to the charily's finanual slalements. Basis of preparation The financial ststemenls have been prepared on the goiry Ccern basis under the historical cost convenlK)n, mlfied io indude certain items al fair value. The financial slalemenls have been prepared in aCCordare with the Slalement ol Recommended Pr)clI ISORPI"Accounts"ng and Repth"ng by Chanlies preparing thwr ac¢ounls in accordance wlh the Financial Repoth"ng StarKlard appticable in the UK and Repu1¢ of Iland FRS 102 applyirvJ SectK)n 1A of that Siandard. As pefmitted by the Compan*s A¢1 2006. the Chaity has varied Ihe slandard lomiats in that a¢1 for the Slatetnenl of Finanoal Activities and the Balance Sheet. Departures Irom the standard fomials are to comply with the requirements of the Charities SORP and ar8 in eompliarbce %wth seclK)n 4.7, 10.6 and 15.2 of that SORP. Statement of comp14ance The finanal ststements of lh8 charity lor th8 finan(xal year ended 20 October 2025 have been prepared on the going concem basis and in accordanr£ wilh Ihe Statement of Recommended Practice ISORPI -Accounlin9 and Reporling tTry charl1$ pparing their accounls in accordance th the Financial Reporiing sta[ad applicable in the UK and RepvtAK of IreLand FRS 102". applyitYJ Section 1A of that Standarij. Fund a¢¢f)Ulltlng The followin9 are the categowies ol luThJs maintained". Restricted funds Reslri¢led funds resent income ¢ whrh can (x)ty be used for partlar purposes. as specified by the donors. Such purposes are wilhin the overall objectives of the charity. Unrestricted funds Unrestride(5 funds consist ol General and Designaled funds. Gelleral funds repr8sent wnounls whth are eyndabl8 at the dis(xebon of the board. in furtherance of the objectives of the charity. Designaled funds tpse un$1cted funds that the kn)ard has, at ils discretion. set aside lor parti¢ular purposes. These deswnalions have an administrative pvrpose onty. and do not legally restrict Ihe board's discretion io apply the fund. Income Income is reco9nised by indusion in the Statement of Financu41 ActiVrts only when the charity is legally entitled lo the income. p8rform3nce conditiS a1ched to the ilemlsl of income have been met, the aThounls involved Can be measuth with suffirienl reliability and il is probable that the income will be received by the charity. Income from charitable activit48s Income from charitable a¢tivilies i[lUde inrle eamed from Ihe suppty of services under conlraclual arrangements and from performance related 9ranls which have Conditions that specity the provision ol particular 5ervice5 to be provKled by the ch3ri1y. Incotne frorn govemtnenl and olher co-funders is Cognised when the charity is legally enlilled to the income because it is fuifilliw the condilK)ns contain8d in the relaled funding agreements. Where a grant is re(%ived in advance. ils recognibon is de(erre(l and includ8d in creditors. Where enlitlernent occufs before income is ceiVed. il is accrued in debttys. Grants from gov8mm8nts and 01herc[nde¥S typically inejIe on8 of Ihe following types of conditions.. . Perf0mlan based wndilions." vthereby the chanty is wntraclualty enliued to funding onty Its the exlent that the core objectives of the grant agreement ale achieved. Whefe ihe charity 15 rneeliwyJ Ihe core objectives of a grant agreernenl, il reeognises Ihe related eXpenditre, lo the exlenl that il is reimbursab18 by the donor, a5
DSIgn Envelope ID.. 18ED750WF79U50>82524)545FD99EE5D continued Job Skills Training Association NOTES TO THE FINANCIAL STATEMENTS for th8 finanaal year ended 20 OCtor 2025 income. -Time based condrtK¥is." WhebY the charity 1$ contraclvalty entitled lo lundiro on the corTrdition that It is ulilised in a partiojlar Peri. In these cases the charity recognises the income lo the extent il is utilised wrthin the period speafied in the agreement. In the absence ol such COlI110n$. assuming that feceipl is probabse and the amounl can be rellabfy easured, grant income i% re¢ognisal once Ihe Charity is notified of enbllemenl. Grants CeIved towards catal eynditure are u8diied to the Siatem8nt of Finarrial Actsvities hvhen received or receNable. whichever is ead*r. Expenditvre Expenditure is an&lysed between costs of charilatAe activities aj raising fvnds. The cosls of each aelivily are separately accumulated and disclosed. and analysed according to their rn4or cornponenls. Expenditure is re¢ognised when a legal or nstrUctive obligalK>n exists as a resul( of a pasl event, a transfer of economic benefits Is required in setlletnent al the arTK)unt of the obl+gation can be reliably measured. Support Costs are those fu[IK)nS that assist the work of the chlty L1 cannot be attributed to one aclivily. Such eosls are allocated to actwities in proportion to st8ff lime spent other suitable rneasure for eath activity. Cash at bank and in hand Cash al baThk and in hand compwises cash on deptssil at banks requiring less than three months not8 of slhdrawal. Taxation and deferned taxation No current or deferred laxalion arises as the charity has been anted ¢hari¢able exemption. Irrecoverable valued added tax is 8XP8nsed as in[e. Deferred lax is recoynised in respecl of all bming differences that have originated but not reversed al the balance sheel date where Ifansaclions or events have (tcurre<l a¢ Ihal date that will result in an obligation to pay More tax in th8 fulvre. or a righl to pay less lax in the futu. Timing diffenceS a temporary drfferences between the charity's taxable profits and its results as staled in the finana81 staternenis. Deferred tax is measured on an undiscounted basis at the tax rates that ale antitspaled lo apply in the periods in which Ihe limin9 dIfferenS are expected lo revers8. based on lax ral8s and law5 that have been ena¢led or subslanlively ena by the balaTh sheet date. INCOME DONATIONS AND LEGACIES UnrestrTrct8d Restricted Funds Funds 2025 2024 Donalions and legaries 48.144 48.144 21.000 EXPENDITURE CHARITABLE ACTIVITIES Direct Cos1$ Other Costs Support Costs 2025 2024 Expenditure (A) tharitable actmtes 39,486 5,626 45,112 18.000 SUPPORT COSTS Charitable Activitbes 2025 2024 Support 5,626 5,626 2,000 ANALYSIS OF SUPPORT COSTS 2025 2024 Supporl 5.626 10
Docusi9n Envdw& ID. 18E07SjF7)>82s24js45fo99EFsD ntinued Job Skills Training Association NOTES TO THE FINANCIAL STATEMENTS for the financial yearended 20 October 2025 RESERVES Funds Total SurtAus for the financial yèar 3.032 3,032 At the end ol the year 3,032 3,000 6,032 FUNDS RECONCILIATION OF MOVEMENT IN FUNDS Unre$trlcted Funds Total Funds At 21 October 2023 Movement durin9 the financial year 3.000 3.000 AI 20 October 2024 Movement during the finarrial year 3,000 3.032 3.000 3,032 At 20 October 2025 6,032 6,032 ANALYSIS OF MOVEMENTS ON FUNDS Balance 21 Odober 2024 Income Expendilure Balan¢e 20 October 2025 Unrestrlcted funds Unrestri¢led General 3,(K)O 48,144 45.112 6.032 Total funds 3.000 48.144 45,112 6,032 ANALYSIS OF NET ASSETS BY FUND Current 8ssets Total Unre$tri¢led general lunds 6,032 6,032 6,032 6,032 POST.BALANCE SHEET EVENTS There have been Signtrn1 events affe¢liTh) the Charity th8 finan(ial yeaietKS. 11
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