COMPANY NUMBER 2084336 THE JULIAN TRifjST COMPANY IJMrrED BY GUARANryEK Juliarfrust TRusfELS REPORT AccouKrs YEAR ENDED 3J"MARCH 2024 REGISTERED CtsAR NUMBER 294751
The J liaD Trnyt Th¢ Tn¢¢$ PTes¢ni their re)rt aEKI cOUnts for the ytw ended 31$t March, 2024. which are also pr¢pAred lo meet ihe TCqUiTements for a Di10T5, reFM)rt and accounts for Compnies Act tAwses. Th¢ finonci&l stslemeftts mPlY with the Charities Ad 2011. the Comwjies Act 2(N)6. the Articles of A110 2017. and also the .Acxoulng and RcFQrting by Charities.. Stthement of Recommended Practice. applicAble to chariti&8 prepThring theiT unts in aCdan£t with Ik Financial Reporting SiandArd appbcable in the UK and Republic of Ireland (FRS 102). DM RA Orgabtioo*l Ststus: Th¢ juli iy a chwstabi¢ e4)mpny. Registued Chlty Numlkr 294751". ComtAny Rewstrntion NUMt 2084536. Trnitees The TTU51ees who served during the year att &s follows.. J. Brown S. ChriOpheT H. t)8ViCS W A Duzniak C. Hanwell P A1ts501e A. Kyl H. Martin J M Oates R J O'sullivan J H Ros¢w¢ll M. Webb E. Williams reapN)itit November 2023 ar]nlI Novemlxr 2023 aprA)inted November 2023 reapp)inted November 2023 resigned NoYemb¢r 2023 Compaoy Se¢re¢Arr. J H Rosew¢ll Regiilertd Offlte: Tr Nighi Sheltu. 16 Lirtle Bishop StreeL Paul'& Bristol BS2 9JF Collts¢t: Fjnail ulian Ind njln Elliott BunkeT 61 Mocrnc Road. Eden Offi¢e Parl Ham GreaL Bristol. BS20 ODD Triodos Bank. Brisiol. BSI SAS Svlltlt Wards, 1-3 Alexajtha Cleved0 BS217QF 21 ?'dkL
THE JULIAN IRU TRUSTEES, REPORT RNANCE & NAGEMENT Th¢ Julian Tnjst is a chRritablc comkw limited by 8uar8nt¢e. It w&s inCorpx on 16th D¢¢¢mbcr1986 in the Unital Kingth)m (Co.No. 2084536) and registered as a ¢harity {R¢8.No. 294751) 00 2(ph Febnwy 1987. The complly was eslablishcd bmxkr McmoTandum 0[Al0.0n and is ¥overn¢d und¢r ils Articles of Aswiatson, These were UFJ&t by }ll¢ rvA)lution of the members in June 2017. both the Chan'ty Commission and Companies Houge were consulted and the tw Articles were sent to them aThl wed. Truitee8 The Arttcles of A3so¢iation st thal iTrac must be at least fiv¢ and N)t more than nvelve Tnle£S. The TTU3tees are also Directors of the Conyw]y for the purw)ses of Compny Law. Tru5tec5 a apwinted a tern] of 3 yeats by the 60 8uaranlor members; they may stand for r¢-election at the epd of their term ofotTice. Truslees ar¢ re(zvyled from the ryister of guarantor members. Those who held office durin8 the fin8ncial year at the date ofthis rew)rt are set out on F48e 2. All TnleeS rnxive an indu¢tion rA¢k and key policy documents on apFK)intment togethu with gular infomiation governafjce and trainiog opportunitie throughout Ik year. We make regular LL8e of the VOSCUR deelopmenl wogr4nmie Bunon Sweet Semin on chartty govern. The B(rd of TTUStces meets monthly. OfficeTS Incl the Chair. Vic chair. Secretary find Treasurer who arc iSsd with sttGific role deIptiOns. TTUSiee su&groups form from time to lime to work on issu requiring attcnts'on atyj thit theiT recommendal)ons to the full tKYdTd for ipproval. During the year the Board of Tn on ten occ4sioLs and an AGM held in NOvber 2023. Risk MAn#gemeDt The Trustees carry out a regujar review of risks to wlu'ch the chan'ty is exw5ed. In assessing risk lh¢ TTusiees re¢08M some areas of our work require th¢ wt4n¢e and m8nymenl of nsk. if key ObjtIveS are to be achIv Systems proLYdures have therefore been implemettt¢d to minimise any potential imE¢t of th¢ risks. Major risks, for this PMnM)5e. 8T¢ those thal may have a 518nRficant effert on: Operatt'ona] rfOrnlan¢@ incIling risks to OUT volunieers Achiev¢meni of our atms objectii'es Meeting the exWions ofour beneficiarie5 gDd supp)rtct5 The Trusttts we Iktcm)ined to sthsfy thcmselveg that are in placclo all those risks identified The followin8 ftam¢wots is ¢entro1 to us ertsurin8 thquate risk tsswan¢¢. Monitoring of ni0T nsks armj dcveloFYnent of plans aTrJ tr&inin8 In¢idettt management procdwe rertIn8 A elew structhue of dek8ated athhority and ry)ntToI wilh 518rthrd 0rating arrangements P14nning thl ev81u8tin8 in Tntstees. meetin8S PTO8Tes$ on prOJts. p)Ii¢Aes and atTan8¢ments including tEK)se for Health. Safety & Wellbein8 Maintaining 5ufficieni finan¢ial reservcs to Buaranitt for Al monts ahe4J.
THE JULIAN TRU TRUSTEES. REPORT ES RTHEP C BENE ObJects The charitable objects for which thc Juli1 Trust w&s eslablished remain.. "To relieve wverty. distress and homele5yne35 in Bristol. wlicularly by the provi)ion of esneTgency ac(x)mmodation for those in need ther. How ollr aetivliie* deliver Publ btnefiL We have to the Chhrity Commi&%ion's gaml guidance on public benefit when reviewing ouraims and obJects've5 and in planning future objtiveS. The Juiian Tn1.5 princi} activity ¢ontinucs 10 1 PTmding emergeKy servi¢¢s for the homeless by 0tIng a Ni8hi Shelter in Bristol. Now in its 38th year the Nibvht Shelter 1$ unique iu t city. and Frhaps nationally. •5 a provider of services for ihose in need wholty ihnpugh ihe work nf volunlvL?r.s and by publi¢ d()naliun. By workin8 othu agencies also Teate opportunilia for our homeltss 8$ts to ¢¢}Ve information and referra15 that may help them move on in their recovery. Adivltks uudeYtskt4 lo meet our objethes We continue to offer 12 emergency b¢&4 for 4 nights a week. so that ov¢r th¢ twelve month peri¢yJ 2.400 bcd sws and 2.4 breakf&sts will have been provided and appToxfftmat¢ly 12.0(K) evening me41s. Clothes. shoe5 and takeavray 5andwiclJes are math ev&ilable. Gu&s are a150 able have %hov•rrs. We 5tiI1 iniend to for a fifth nl whcn we hav¢ sufficient volunteers lo it cortsistently. In De¢wnkr 2023 for the sewJ)d Y in 3 row wr oFrat¢d a ChTlStM Sheltcr for 10 ni¥hts for the 12 guests r¢f¢rred to us by Bristol City Council's rough sleerw servi¢e (St. Mun805) This helped to fill the Bap left by Corin8 in Bristol'5 withdrnw81 from providing beds. Addits'onally we ¢mtinued Io SESPPOrt Caring in Brisiol's work in f¢eding those rough sleepers in trmpw xcomthtion and ih(K on tbc streets through allowing them to Use our kitchen for PTepration of meals during the Christm&s rtriod and inl¢rniitt¢mtty durin8 thc yar. W¢ A150 graTrI a licence to Carill8 In Brisiol to pn)vidc SrAge on a forni8] busis for tlwn to a f1 th'ytribution sffvice from our PTemises 10 f(XKI clubs around the city. We httvc rAid stsif. so all (Mjr is Underten by volunleers. Our volunleer be has ire8ed to Hround 150 inth'yiduals in totsl. Volunteers are organised inlo evening and w'ernighi teams who undertake the coiering and caring: there are also daytime teams who do the ¢le8nin8. store mwiagemenL collection of ¥O(Kls, fundrw'5in8 and tslks. New volunteer5 are given an inthclion session and then ny)nthly Intern Take 5 trkinin8 sessions wtth Infom110 sheets on slaDdard edUres. emer8cncy measures arml Health & Safety gutdelines. Fwther training 5cssion% have been given by external FToviders on Fi1 Aid F(KMJ Safety. Al¢ohol & DnTB AwgTeness, and PMVA Prevents"on and Man8¥ement of Violence and Aggressio Volunteer5 are k¢P UPiTrdate through a newslctter and Wh8tsAFryy communKations io icams. An Annual Thank You hrty is held for OUT volunt¢eTS and 5UPtK>rters. We doTh)t work in I)18t1(L we engage with the Bristol Hornelwness F{urn (BHF)and the Bristol Shelters T15kfor¢e and are [reSented on the Rou8h Sleeping Partnership where wc contribute to discu5510ns Iiryih Bristol City Cowjcil end other ag¢ncies on improyem¢nts iJ] prftvision locally for th¢ 1Meless. In litiOn nationally we are linked into Housing j$tiCE in Contributing to disciLssions Mryih the Ministry of Le.¢118 Up. Housing and Communitie& 4 j I'ftgl
TIIE JULIAN TRUST TRUSTEESI REPORT The Trteel set three thrgets in Apnl 2023 for the ye•r ahead Thcy w¢re Iwlially achiev¢d foll(JwJ'. We were succa5ful in numiDg •0 overnight Shcltff in December 2023 with 12 bc(Is for ten nights ivhich was very much aPPTe¢iat¢d by our guests. However we h8Yc ineTeascd out number of volunieers we siill do not have sufficient nymbers willins to Lx on duty oyernighi on Thwgdty$ to wovide fil'¢ nighi bl(& of r¢spil¢. We will fA)nlinu¢ lo keep this as an aspiration. ANangements w¢re swx&4$fully n¢sotiated with CIB to allow them lo us¢ aththtional SF0ce within the rrnnises to manage 4 fo(wJ distnbutiDn servi¢e until March 2026. 1.his benefits hund[$ of tropl¢ around the city ex1¢ncInB f(LMI t#)v¢rty. We up8r•dal our finoDciAI softwpre to provide bctler Iwk-keeping wmFdtibl¢ with our WUTrtant Ellioti Bunku's sysians. lly hav¢ aly) tak on athjitiornl monitorsn8 and rexonciliation services for u& Evi During the fjtMn¢ial year 2023r24 t charity r¢ceivd i)me of £157.612 this compam5 to an amount of £282,021 Ye7Ved io WWeStrKted income in previous year. This deuease from the previous year is principally due to lower levels of in)Me from le8acies and corp)rate and $onRI 8ivin& ExFrMliturt duTin8 thc yc4r £219.709 rompArrd with the previous year's figure of £259.695. Thig reduction was mainly duc kn lowv gtmts iKiJJg paid to comF•tiblc ch4nt8ble caus¢s. at £l.000 corn¢d with t previouq yar's figuTe of £43.407. As of 31 st Mch 2024. the told fuThls avAil4ble to cany ftffw8rd were £975.625 (which includc8 LY5h re5eTve5 8nd lanwbl¥ &ssets). Our free rerveS bmIat. cxcludin8 fixed assets and deSigEI¢d funth, stands * £43?.225 which r¢trfesrnts in exc8 of OT year's annual expwNth"Iwc OD 4 cash basi5. SwpI4 fuDd5 of £70.0(X) have been d¢5ignated for major expensa5 to &4apt OUT f8eilities to meet lututt n¢¢ds. Tr conlinuTng for our serYTceJ to homeless pwple (an be seen within the accvunts with an iwwing prowrtion of S1 OD [1 ¢liMhes. We have no th'recl staff costs lo consDdeT ond our op¢raii()n&l cosl base is fairly con¥tsnt at £2.050 Fr w¢¢k. Although have no guaran irwne 51reams our regular donor base is sound al swip)rtive And w¢ therefore feel it is thai finwKi81 stslem¢nts have continued io be prepAred on J going COnM Ixsis. For furtheT details refer lo the B8lJne¢ Shcct and the SOFA ID the FinAn¢iil SthtemthLS of the Ac¢ounts ih81 follow. Sl j'a¥L
THE JiILIAN TRiIST TRusfEES' REPORT FDdIng SDureeJ We do not 85k for and h$'t rcceivLMJ ¥rauts from cithKr central or lÉxxl govermn¢nl and we FMY busin8 rnt¢s without discrehonary Telief. We c[Mtin lo TC]ve strong fin[claI suptM)rt from four main sources of voluntsry donalion5.' ILVI bw8itrSS¢S' luM111ty OT8antsations. faith 8TOUPg and iNliviththl donor5 including aid and le8acies. In this TCIKlrting ye4r donations over £2.000 weff receiv1 85 follow3: l. Downend Round Table 2. Willtam Blake 3. The Adinl Charitable Trust 4. Margara MarLY>n {]e8y} 5. Vista Statior 6. TkIngtOn Monor S¢hool £7.o.[m) £5.000.) £5.CKJO.(K) £4.(KJO.00 £2.807.58 £2.435.96 Npte tho¢ this list cx¢lud¢s online thmaiions made anonymously. Ruerve• and InveJtmeDt Our stanL% on Ix)th RcseTves aThl InvesttDClIt is re8thrty Tevi¢wtd uthr our Finwial ComroL% Policy. The Tru is cntirely depththt on the rertiO of unguaraniee<l d(Awiion5 and so the InL8tces to mainlain a outious approach to fingnces over Ihc next twelve months. Our current w)licy is to allmv rvaeTve5 to accnK stttTejrt to cover thc OF¢r•lin¥ costs of the Nibht Shelter for nine months aheA(L Additiollhlly we sel ld¢ a de5tgnated fund to cover lar8c 1)din and apiipxnenl maintenance costs. At 3 Isi March 2024, this level has been cslablished ai £70,0(X). Our ¢urreni inVlMent l1¢Y ts to ¢0sure thai our CBsh r¢serv# are re&th'ly accessible within reasonable ttICe. wc hold Th) long inY£stmeni& Reserves that arc not Deaed for currJll exF¢ndilurc are held in a savm85 platform manjged by CAF in 3cveraJ bRnks aNJ finwKial age5 io muimise iDreA I I'abTe
THE TRUST TRusfEES' REPORT FOR THE - 2024nS WIM sctting (&J'ectives and Ixxh OFuational and business risk we try to alway$ keep iti SiBht needs of our beneficiaries. Wc are thtrefiyc (klerniincd to ojjty srt Tcaljstic And pYacticaR short lo medium Im tsrBets. We inlend to l.make ihe following buildAn8 improvements: Instsll g)IAf on tk r(Kf to wovide some savings on QUT energy bill bul also to contrtbutc to Bristol's net zero tar8et Ny a city. We will also ConStnt En all-weather ¢atWPy ot ihe guests. ¢ntTarKY to imFwve f¥ilities f them a5 ¢limaic thnge brings more heavy rain5tonns than before. Furthenrore. an extensive street ¥Jl murdl s¥ill Ix ¢real a¢r05s the COllTtyard lo improve th¢14X)k of the wca for our nei¥hbours. 2 Make the following finan¢ial impTovemcnt'. Pn)8re5bively implement new SAvin8s plarform provided by CAF to maximise the value of public donations. i01Ve5 inve5tin8 funLLs in a number of Bmnks and Building Sorieliu wilh comFttitive interest rales. 3.make the followin8 ti8inin8 improvement." Review. irnprov< ¢xrAnd and publish a wies of training iwklets for our voluntetTS TRUSTEES. RLSPONSIBILrriES TruJtttJ' RapoD•ibllities StlemeDt I'he Tnlee$ (W are also dirKtors of Ihe Ch.ble MponY foT thc purFrt?S of comFw law) are r¢sp)nsibl¢ for prnn8 the TTUStee5' Rg and finan¢wl statenKnts in x¢oid8nce with •pplirable law TNI re8uio1ions. ComFany law wires theTrust¢¢s to pwAre financial statements for each fina18] year in aCcOrdae with United Kingthm Generally Acc¢pted ACthing Pradice fUni*d Kin¥dom ALYOWJtin8 Standards and &ppli¢able lawl. Under company law the Ttee5 must nol approve the fin[al slalemenis unless they are satisfied tlw give a tTue and fair view of the Stats ol offair5 of the chKntAble company and of the incomin¥ Tcsources and applicati of nowea, including the inc£me thj uprndilwe, of the cljarrtoble company for that wiod. In Fyeparing th¢se fiw)cial ststemrnt4 the Trustees arc rcquired to.. Select guitabl¢ 8¢¢4)urring ]K)17¢i¢s Ind then IkKm consisierfrtly: Observ¢ methods and PriDciple5 ill the ChaTitie5 SORP: • Make Judgements and a¢counting estimates thai are reasonable and Prewe Ihc financial statements on a going collceTD buis unles5 il 15 )Iwowi8te to Fffesume th¢ th¢ charitsble compryny will continuc in tXLsÉnes3 The TNstees are respDn%il)le for ke¢pin8 adequnie hccounting recor(b aTC show and explain the LharT'tsble nny'S lrnnwiion5 and disclose with re&80Dabl¢ acou8Gy at any time ihe financial F()5ltion of th¢ clwitsblc wmpgny aNI enabl¢ th¢Tn to ensure that the fmanciol statcm¢nts wmply with the Comrrtnies Act ?006. Th¢ Trustces Are also resTX)rnsible for safcguarth'ng the wets ofthe ch8ritabl¢ C1panY ond henee for Taking reason&ble Ste for the prevention ond detrfh'on of fro1 and oth¢r rylarities. 711'abl¢
THE JITLIAN TRiJsr TRVSTEES, REPORT Independen¢ ex•miDerJ A resoltrtion Fyoposing the reapInteDl of F.Iliott Bunker 8$ Iwcnt ¢X8minm Yrijl be wl to the t An1 Gewal M¢e¢ing. This above reFK)rt h&s been in acLX)rdth¢e with the Frovisions appli¢able to compnies subjert to the Small companies rc8ime in Part IS of the ComFKni¢s Acl 2(. By Orthx of the Board Secrvlary I l July 2024 81;'Jgvc
Independenl Examioer's Report to Ihe Trustees of Th¢ Julian Trust
i Tewl tl) the chlty tnst¢4S (XJ Tny ¢xamin•iCm of the of tbe c(wany f(ff th¢ y¢or C1kd 31 Matth 2024
which w¢ s¢1 wt Oll F4Bt4 10 to 17.
Respon•ibilitk• hJi% of report
As the thariry trusle4s of the wry)wy l10d its 1(6 fry the pup05es ofcompw law) 4ff t4KmAibl¢ f
the wepgrotiw of th¢ in aceidkno with the of the Co%npanie$ A 20061'the 24K Act.).
Havin8 satisfitd rny5elf th¢ aOllL4 of th¢ are Dot r¢qui¥ryJ io b¢ 16 of the 26 A¢t
aDdare eli8ibl¢ for cxwn11O l TeTXIrt in respKi of my cxa4illatiThJ of your c(ryw's •c¢ounts &$
ri¢d oyi uDd¢r section 145 of the Chariti¢i Art 2011 ('th¢ 2011 AGI'}. In ¢•rrying out my eXaMu71 I have
follvwed iho Di11(5 siven by the Lbwtiy C¢A[UDI10n WlLkn 5eKtirA) 145(5Xb) of the 2011 A¢1.
Independen¢ eiamlner'j Jtteme41
Sil¢ the ccqtpny's InK(M Cxceed £250.(th yixw ex8mintt be a rn¢mkn of a liskd in s¢eti(m 145
of the 2011 Acl. l Lonfirni th i qUAIAfied to uttd¢rt8ke ihc ¢xznJiaMii of the Institute of
ChartryLxI Accounith in En818nd 8nd W8i¢& which is one ofthe lied ixmjies.
I have c(mpl¢t¢d my ex•niOt0. I ckn th m) motters hav¢ to nry atlotion IJ e
THE JVLLAN TRIISt STATEMENT OF FINANCIAL ACllVtflES (IDdpdlng Intome #Md EipeDdknY¢ Ac&tsutt¢) FOR THE YEAR ENDED MARCH 31. 21n4 Note6 Restricted Unr¢stricteAI Totsl 2024 Totsl 2023 Ineome alld from: Donations and levies Inve5tma 150238 150.238 37 37 279.865 Totsj income 28 EipeDdlture o•: Chatilable Acnvttic• Nd {eX11vreyj•me for tk¢ year (62.097) (62.097) 22.326 Re£ontilltlo• of fMnd8 Totsl fimds brwt forwDTd 03 015 Tolal fuD&8 ¢gnI fonvatd CotttlDulo8 operntlon• None of the clwrty's a¢ts"vilies were acquired OT discontinucd during the abov¢ tsvo fman¢ial yem. Totsl Ye¢ogni¥d galgi And loue8 The charity h&s no fCCO8niscd gain5 (Y l(k55cs oiher Ihan surplus for the above fijjancial years. The noies on 12 to 17 fomi prt of ihese f¢ounts.
IHE JULIAN TRUST BALANCE SHEET MARCH 31, 2014 Notcs 2024 2023 TIDgibk flxed ajgets 55 Current asjets C&sh at t4nk Debtors and Fryym¢nts 506.175 467.875 Creditora: AmouDts falling dlle withljj one yur Ac¢nwls Net current &sydJ L25 Totsl Det *JBets Re5trirtud fiu)ds Unrestricted funds 75 The accounts have been prrftyred in alrord with the rffovisions a¥T)licable lo companies subj¢ct lo the small compant¢s' rewrne. For the fInCIal yw ended March 31. 21f24 the company was entitkd to exemptson from alIt uDder S. 477 CompanT¢S Aa 21KK) 8nd no memixrs have d¢sIt¢d a notice under s. 476 rquiring an audit. The tsustees knOwledge their resnsibIlItieS for wmplying with the rwuircmcnts of the Act with resFttt to accounling records and ihe prepatalion of accounts. by Bwd H Martin Tiwurer J M Oates ChwTFrrson Dat. I l July 2024 ComrAny registrntion number. 2084536 Th¢ noies on rA8es 12 to 17 forni of these ¥¢ounts. 11 |:'abTre
THE JITLIAN TRusr (YTES TO THE AccoiINrs AT MARCH 31, 2Q24 l Acefjunting Policks Ateomotlpi Convmtioa B4Jl8 of Prepjrotlon The fiTwKial ststemelts have ixen prrfwroj in accordance ryth AontIng and Rep)rting by Charilies.. Ststement of Rmj¢d Practice oHJli(xble to charities preprinB th¢ir accounts in accordance with Ihe Fina1&1 Rep)rtin8 Standard applicablc ID the UK and Rewblic of Irelmr¥J IFRS 102) - (Charities SORP (FRS 102)), th¢ Fin4ThcMI RqN)rting Standd applicable in the UK and Republic (FRS 102) and the ComKnies Ac¢ 2006. Thc Julian TnLSt m¢¢ts the definition of a public knrfit entity un(kr FRS 102. As5¢ts and liabilities are init]ally rcco8DiJoJ at histoiical c051 WtrnQWtion valu¢ unless othcrwiK slated in the rclei'&nl accounting poIiLy note. Pl¢a5c that rowKlin8 8FWied in the cal¢ul8tions. FuDd cuJuntln8 UnrestrirleJ fim(ts ar¢ alIable for at th¢ discrelion of the Irust¢es in fvrtherance of the general obJ¢¢tive5 of ihe Chlty. Re8lriL#ed fimd4 are Subj1¢d to restricti($ on their eXpenditiC impojed iry the (kinor. Income ipd evjdowments All Incoming JEsoUrC are Incl in ih¢ ststem¢nt of fuwicml activits'es when the dwlty is entitl to the income and the amount quantled with reasonable rn¢y. Thc following 5rfiC policies 8ppJi¢d to wlicular cateBoric8 ofincome.. Voluntary iwome is rtIveI by way of donations and Bifts and is included in full in the Statement of Financial Actsvities when reccivfjble. Donaied fo(Kl stuffs and cleaning maleri8ls art included al trustees. estimated aluAtiOn. No valuation been placed on don&ted serYi¢es. intsluding volunte¢r& as the trustees r¢ of th¢ opinK)n th#t tTrKy connol be msUre0 reliably for accountin8 piifpDS&%. Investment income is Iluded re¢eivabk. EL0d1tHrt Expendiwre is recognised on Bn g¢crua15 basis as a liability is iwurred. ExFenth'iure inclth any VAT which nn0t be fully recovered &nd is lerted as PArt of th¢ eXndituTe to which it relales. ExpeThJiture on chAntable activitits comprises those costs incurred by the ch8n.ty in the deliyery of its ac1111eS and services for its teneficiarie5. li represfflts l)oih costs ihat Can be allocalcd direcily lo such activits'e5 and ihn5e costs of an indirccl n8turc nLte55ary 10 SUPFK)rt them. includin8 the Indedent examiner's fees ard costs link to the Itratcgic mawclncnt of th¢ dmnty. 121 I'age
THE JULIAN TRUST N()TES TO TIIE ACCY)L'NTS AT MARCH 31.2024 (continued) Depre¢llloD Dyiation is ryovÉded on the followin8 fixed assets. in 94ual knstAllments al rdtes lculated to w7te off fixed &wts ow their useful Iiw A8 follows'.- 2(Y/• per 33Y• annum I/• W onnilln Computer equipment Building improvements No depre¢i8tion is charged on the fredlId PTOlty as in the opmton of ihe trustees its residu81 value will not bc less than CO due to a prowsed PTogTamme of rcgulaT maiDtcnance. FiDnci*l thJ¢rumettts The charity only fill1111 assets financial liabilities of a kiThl that qualify bASiC financial instrum¢nts. B&4ic fin18] instrLUJ)ents •ff initialty rewised at trans0 value and 5ub5quently measur1 thcir sleMent value. Inform•tioll repnlln8 trwst¢eA AAd employe The tnxst¢es 1ved no Temwxrats in year (2023 - £nil). Expens¢s tots]ing £nil (2023.. £3.499) were rcimbursed 0 (2023.. 8) trle¢s. The aver8Be nurnber of pwle employed by the charity dmng the year was nil (2023 . nil) Th¢re w¢re no rewjity i&Mifth don&tions from the truskes feffived Mrythout conditioJJ8 in the year. Net Incomljg rtgwrf 2024 2023 Nct incoming ststed 4ft¢r tharging IndeFndem exwniner's remUnerlOn Depreciats"on 13 | I'a&ie
THE JULIAN TRiisr N(yrE5 TO THE ALCOLINTS AT MARCH 31, 21Y24 (wntinU) 4. T#glble Ihed •Mets Fre¢h)Id B¥ildin8 uipMent improvcmrnts Total Ct At Apnl 1. 2023 Additions Disp)sab 167.763 884.585 27.346 1,079.694 649 649 At MArrh 31. 2024 167 763 995 1080 Deprtt4Adon AtAwil l. 2023 ch8e for y Diswsal 493,325 86.399 26.472 747 519.797 87.146 At March 31, 2024 T24 Net book v•lut March 31. 2024 776 47 Net book vil•e March 31. 2023 63 Ratrl¢ted fu 2024 Al 1. 2023 and March 31. 2024 Ullmtrl¢¢ed fllDd# Fixoj Ik5ignated furxts Totsl Ba18Ke Wfwd at April 1. 2023 Movemcnt in th¢ ye•r TrnnJfer5 4(K)225 24.4(KJ 559,897 {86.497) 77,600 1.037.722 162.097) Bala rJfwd &t Mah 31. 2024 43 473 14 | I'lbpc
THE JbllAN TRU
NOTES TO THE ACCOUNTS
AT MARCH 31.2024
(conlinued)
Dal8nAted find•
To accouttl for uDfoTe5c¢n ¢ircum>la. in wevious years, we have decided set lde money to
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THE JULIAN TRUST
DETAILED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED MARCH 31, 2024
| Restricted | Unrestricted | Total | Total | |
|---|---|---|---|---|
| funds | funds | |||
| 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Income: | ||||
| Donations and legacies: | ||||
| Corporate gifts | - | 5,763 | 5,763 | 43,998 |
| Charitable gifts | - | 5,600 | 5,600 | 10,515 |
| Churches | - | 4,663 | 4,663 | 7,004 |
| Community organisations | - | 24,365 | 24,365 | 13,772 |
| Personal gifts | - | 48,415 | 48,415 | 73,494 |
| Events and online donations | - | 45,076 | 45,076 | 52,471 |
| Legacies | - | 5,494 | 5,494 | 68,138 |
| Members subscriptions | - | 262 | 262 | 273 |
| Caring in Bristol | 6,600 | 6,600 | 4,200 | |
| Donated food stuffs and cleaning materials | - | 4000 | 4000 | 6,000 |
| - | 150,238 | 150,238 | 279,865 | |
| Investment income | - | 7,374 | 7,374 | 2,156 |
| Total income | - | 157,612 | 157,612 | 282,021 |
Note : Where appropriate the income above includes Gift Aid received.
16 | Page
THE JULIAN TRUST
DETAILED INCOME AND EXPENDITURE ACCOUNT
YEAR ENDED MARCH 31, 2024 (continued)
| Restricted | Unrestricted | Total | Total | |
|---|---|---|---|---|
| funds | funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Expenditure | ||||
| Charitable activities | ||||
| Food and bedding | - | 18,780 | 18,780 | 8,579 |
| Donated food stuffs and cleaning materials | - | 4000 | 4000 | 6,000 |
| Grants to other charities | - | 1,000 | 1,000 | 43,407 |
| Premises costs: | ||||
| Rates | - | 3,036 | 3,036 | 2,611 |
| Water and sewerage rates | - | 3,042 | 3,042 | 3,935 |
| Cleaning and refuse | - | 10,910 | 10,910 | 12,206 |
| Light and heat | - | 7,284 | 7,284 | 6,782 |
| Repairs, alterations and equipment | - | 73,225 | 73,225 | 74,917 |
| Depreciation property improvements | - | 86,399 | 86,399 | 86,399 |
| Administration costs: | ||||
| Printing, postage and stationery | - | 1,496 | 1,496 | 311 |
| Telephone, internet and web | - | 793 | 793 | 1,360 |
| Asset and liability insurance | - | 4,331 | 4,331 |
3,956 |
| Sundries and travel | - | 339 | 339 | 383 |
| Training and volunteer costs | - | 802 | 802 | 1,308 |
| Fundraising costs | - | - | - | 583 |
| Depreciation | - | 747 | 747 | 530 |
| - | 216,184 | 216,184 | 253,267 | |
| Governance costs | ||||
| Independent examination |
- | 900 | 900 | 800 |
| AGM costs | - | 100 | 100 | 175 |
| Professional fees | - |
2,525 | 2,525 | 5,453 |
| Secretarial expenses | - | - | - | - |
| - | 3,525 | 3,525 | 6,428 | |
| Total expenditure | - | 219,709 | 219,709 | 259,695 |
| Net (expenditure)/income | - | (62,097) | (62,097) | 22,326 |
17 | Page