Charity Number: 102829
Company Number: Nl 029506
Job Directions Limited
Acom
an
limited b
uarantee
Trustees, Re
ort and Financial Statements
for the
ear ended 31 March 2023

Job Directions Limited
ort and financial statements
Contents
Page
Company Infomation
Trustees, Report
Independent Examine¢s' report to the trustees
Statement of financial activities
Balance Sheet
Cash flow statement
Notes to the financial statements
10-17

Job Dlrections Llmite
an
Information
Trustees
Christin8 Mullen
David Canning
Paul Crawford
Sandra Pollock
John Mccosker
Eamor¢ Mccay
Secretary
John M¢Cosker
Auditors
FMC Accountants
34 Market Street
Strabane
Co. Tyrone
BT82 8BH
Bankers
First Trust Bank
71 Main Street
Strabane
Co. Tyrone
BT82 8AU
Bank of Ireland
Abercorn Square
strabane
Co. Tyrone
BT82 8AH
Shawbrook Bank
Great Warley
BrentAood
Essex
CM13 3BE
Aldemiore
Block B Westem House
Lynch Vvood
Pelerborough
PEZ 6FZ
Hampshire Trust Bank
131 Finsbury Pavement
London
EC2A 1NT
Julian Hodge
29 Windsor Place
Cardiff
CF10 3BZ
Virgin Money
30 St Vin￿nI Place
Glasgow
G3 2HL
United Trusl Bank
1 Ropemaker Street
London
EC2Y 9AW
Cambridge & Counties Bank The Charity Bank Ltd
Charnwood Court
Fosse House
5B New Walk
182 High Street
Leicester
Tonbridge
LE16TE
TN9 1BE
Redwood Bank
Nationwide Building Society
The Nexus Building
Kings Park Road
Letchworth Garden City Moulton Park
Hertfordshire
Northampton
SG6 3TA
MN3 6NW
Allica Bank Limited
100 Avebury Blvd
Milton Keynes
MK9 1FH
Solicito
Mccay Solicitors
1 John Wesley St
Strabane
Co. Tyrone
BT82 8EF
Registsred offico
Unil 10
3-5 Upper Main Street
Slrabane
Co. Tyrone
BT82 8AR
Reglsterod numbgr
NI 029506
Charity number
102829

Job Dlrections Llmited
Directors. Re
ort
The trustees present their report and financial statements for the year ended 31 March 2023. The
trustees have adopted the provisions of the Statement of Recommended Practice (SORP)
'Accounting and Reporting by Charities" in preparing the annual report and financial statements of
the charity.
The financial statements comply with the Charities Regulations (Northem Ireland) 2015, the
Companies Act 2006, the Memorandum and Articles of Association, and 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) (effective 1 January 2015).
The trustees, who are also directors for the purpose of company law and who served during the year
end and up to the date of this report are as follows-
Christina Mullen
David Canning
Paul Crawford
Sandra Pollock
John Mccosker
Eamon Mccay
Principal activities
The charity's principal activity during the year was to provide work for unemployed adults in the
Strabane District Council area with the mentoring, advice, guidance and training required to improve
their prospects of gaining employment. The aim is to give individuals the opportunity to obtain
employment or advance their educational training goals. The charity administrates various schemes
which operate on the above principles.
Objectives and Activities
Job Directions Limited has been established for over 20 years and is renowned for their grass roots
level approach in supporting the community by providing a range of services that provide vital
support to people within the community who are unemployed and may become employed, job
seekers, apprentices, trainees, or persons who may come into the foregoing categories. The charity
assists by competing for and securing employment through the provision of relevant education,
training, guidance and experience.
Job Directions Limited has been successful in placing multiple individuals in employment and
training and education programmes through the 'Lemis North West,, 'Seeds' & 'Wee Job,
programmes during the year.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the Trust's aims and objectives and in planning
for future activities and setting the policy for the year.
Public Benefit Statement
The direct benefits which flow from purpose the purpose is to assist those persons who are or may
become employed, job seekers, apprentices, trainees, or persons who may come into the foregoing
categories, in competing for and securing employment through the provision of relevant education,
training, guidance, experience and or for the advancement of any such category of person in the
labour market, such activity to include any part of the European Union. We also aim for unemployed
people or economically inactive people to gain employment or take up education and training.
Employment income helps relieve poverty. The charity's beneficiaries are the unemployed who live in
the European Union, who claim out of work benefits. The economically inactive who live in the
European Union, who claim benefits. The economically inactive who live in the European Union, who
do not claim benefits. The only private benefit flowing from this purpose is that individuals wi15 gain
employment or access to education and training and this is incidental and necessary because Job
Directions purpose is to assist all those who are unemployed or economically inactive to achieve this
purpose.

Job Dlrectlons Limited
Directors. Re
ort
Achievements and performance
Job Directions secured ongoing funding for the 2022-23 financial year to enable it to deliver all
existing programmes, Wee Job, SEEDS and Lemis.
The "A Wee Job" programme assisted 40 beneficiaries, 14 obtained employment with our support, 9
progressed to formal education, training or voluntary work and 5 gained a qualification via the
programme, a significant improvement on the previous year.
The Lemis" programme supported 159 beneficiaries during the year, 93 obtained employment, 12
progressed to further education or training and 10 obtained a qualification.
The "SEEDS programme assisted 197 beneficiaries, 76 secured employment, 77 progressed to
further education or training and 61 obtained a qualification via the programme.
Financial Review
During the year 31 March 2023, the charity received total income of £538,985 and had an overall
surplus of £78,207. Income from grants showed an increase of £58,196 during the year. No fixed
assets were purchased. The charity had reserves at 31 March 2023 of £1,284,939. The charity is in
a solid financial position and there are no concerns about its ability to continue as a going concern.
Reserves Policy
While funding for the charity's core activities is secured until 2023, Job Directions Limited needs a
reserves policy to have sufficient cash reserves should the charity experience cash flow problems, to
service lease agreements on property, to honour seNice contracts in place or costs involved in any
potential wind up of the charity andlor provision for redundancy costs.
It is recommended that reserves for the running costs of core activities be retained. The target set
and realised in the previous year is £500,000. The level of reserves are reviewed by the trustees and
management regularly throughout the year. The minimum level of reserves for the ongoing needs of
the charity is reviewed by the trustees on annual basis.
Plans for the future
As we enter into 2023124 the organisation will continue to provide services, whilst new soruces of
funding are sought.
Actions have been taken to reduce costs, downsizing premises and reducing the overall staffing
levels via voluntary redundancy, no staff were made redundant on a compulsory basis.
The charities reseNe policy has been revised and the trustees are clear that there is sufficient
funding to met the demand for services form beneficiaries for the next 3 years, even in the absence
of new funding sources.
Despite the loss of funding Job Directions will continue to provide services to the unemployed and
economically inactive across the district in 2023-2024.

Job Directions Limited
Directors, Re
ort
Structure, governance and management
Job Directions Limited is a company limited by guarantee with charitable status, incorporated on the
th
th
4 May 1995, and registered as a charity in Northern Ireland on 17 September 2015. The company
was established under Memorandum of Association that established the objects and powers of the
charitable company and is governed under its Articles of Association. In the event of the winding up
of the company each member is required to contribute no more than £1.
The trustees of the charity when elected serve until the next annual general meeting at which they
must be re£lected.
The trustees of the charity seek to appoint new charity trustees be contacting individuals who have
shown an interest in the charity activities and have sufficient knowledge or skills to carry out the role
of a trustee.
The management operate a system of internal control designed to provide reasonable assurance,
but not absolute assurance aqainst material misstatement or loss. They include the;_
regular consideration by the trustees of progress reports regarding operational activities. These
are carried out detailing performance indicator levels such as participant numbers and financial
breakdowns. Any deviations from targets are highlighted and contingency actions are implemented.
delegation of authority and segregation of duties among staff.
identification and management of risks to which the charity is exposed.
statement of trustees. responsibilities
The trustees (who are also directors of Job Directions Ltd for the purposes of company law are
responsible for preparing the Trustees, Annual Report (including the Strategic Report) and the
financial statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under the
law the trustees have elected to prepare the financial statements in accordance with applicable law
and United Kingdom GeneraSly Accepted Accounting Practice. Under company law the directors
must not approve the financial statements unless they are satisfied that they give a true and fair view
of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing these
financial statements, the directors are required to-
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities ISORP 20191 (FRS 102)-
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that 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 (Northern Ireland) 2008, the Charities (Accounts and
Reports) Regulations (Northern Ireland) 2015 and the provisions of the trust deed. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.

Job Directions Limited
Directors, Re
ort
Independent Examiner
FMC Accountants were appointed independent examiners to the charity and a resolution proposing
their reappointment will be put to the Annual General Meeting.
Small company exemption
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act
2006 applicable to companies subject to the small companies regime.
The directors are of the opinion the company 15 entitled to exemption from audit in accordance with
section 475(2) and section 47513) of the Companies Act 2006.
The Trustees, Annual Report, and the Strategic Report included therein, was approved by the board
on 24 November 2023 and signed on its behalf.
Christina Mullen
Trustee (Chairperson)
n Mccosker
rustee (Secretary)

Job Dlrections Limited
Independent examiner's report to the members of Job Dlrectlons Llmlted on the unaudlted flnancial
statements for the year ended 31 March 2023
W8 report on the financial statsments of the company for the year ended 31 Ma￿h 2023 which are sel out on pages 7 to
15.
Respectlve Responsibilities of Directors and Independent Examiner
As the charitable company's directors, who are the trustees for the purpose of charity law, you are responsible
for the preparation of the financial statements in accordance with the requirements of the Companies Act
2006. Having satisfied ourselves that the charitable company is not subject to audit under company law, and
is eligible for independent examination, it is our responsibility to-
examine the accounts under section 65 of the Charities Act (Northem Ireland) 2008;
follow the procedures laid down in the general directions given by the charity commission for Northern
Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008., and
state whether particular matters have come to ou'r attention
Basis of Independent Examiner's Report
We have examined your charitable company's financial statements as required under section 65 of the
Charities Act (Northern Ireland) 2008 and our examination was carried out in accordance with the general
directions given by the Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act
(Northern Ireland) 2008. The examination included a review of the accounting records kept by the charitable
company 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 you as a charitable company
directors concerning any such matters.
Our role is to state whether any material matters have Come to our attention giving us cause to believe..
that accounting records were not kept in accordance with section 386 of the Companies Act 2006., or
that the accounts do not accord with those accounting records,. or
that the accounts do not comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and principles of the 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., or
that there is further information needed for a proper understanding of the accounts to be reached.
Independent Examiner's Statement
We have completed our examination and have no concerns in respect of the matters listed above and, in
connection with following the directions of the Charity Commission for Northern Ireland, we have found no
matters that require drawing to your attention.
Steph&n M¢Cartan
for and on behalf of
FMC Accountants
Chartered Accountants
24 November 2023
34 Market Street
strabane
Co. Tyrone
BT82 8BH

Job DTre¢tlons Llmited
Statement of flnanclal activitles
Incor
for the
ear
nded 31 March 2023
oratin
he Income and 8X
endItU￿ account
Notes
Unrestricted Restricted
funds
funds
2023
2022
Incoming reSoUr￿S from generating funds..
Voluntary inwme
Investment income
530,453
530,453
8,532
472,257
4,952
8,532
Incoming resource5 from charitable activities
Other incoming resources
(2,782)
2,782
2,782
Total Incomlng rgsources
5.750
533,235
538.985
479,991
Resources expended
Charitable activities
680
457,398
458,078
403,351
Governance costs
2,700
2,700
3,000
Tolal resources expended
680
460,098
460.778
406,351
Not Incomlngl(outgoing} resour¢es before transfers
5,070
73,137
78,207
73,640
Transfers be￿en funds
83.066
183,066)
Net incomingl{outgoingl resources for the year
88.136
{9,9291
78.207
73,640
Total funds brought foNard
1,160,153
46,579
1,206,732
1,133.092
Total funds Carrled foNiard
1,248,289
36,650
1,284.939
1,206,732
The charity has no recognised gains or losses other than those shown in the statement of financial activities in the
above financial period and there have been no discontinued activities or acquisitions in this period.
The notes on page5 12 to 19 foTm an integral part of these financial ststements.

Job Directions Limited
Balance Sheet
as at 31 March 2023
Notes
2023
2022
Fixed assets
Tangible assets
13
2,722
3,403
Current assets
Debtors
Cash al bank and in hand
14
58,992
1,239,882
1,298,874
76,810
1,155,498
1,232,308
Creditors: amounts falling due
within one year
15
(16,6571
128,9791
Net current assets
1,282,217
1,203,329
Net assets
1,284,939
1,206,732
Funds
Restricted funds
General funds
Designated funds
17
18
18
36,650
748,289
500,000
46,579
660,153
500,000
Shareholders. funds
1,284,939
1,206,732
For the year ended 31 March 2023 the company was entitled to exemption from the requirement to
obtain an audit under section 477 of the Companies Act 2006 relating to small companies.
No member has required the company to obtain an audit of its accounts for the year ended 31
March 2023 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in a¢¢ordan¢e wilh the provisions in Charities
(Accounts and Reports) Regulations (Northern Ireland) 2015 and Part 15 of the Companies Act
2006 applicable to companies subject to the small companies regime.
Christina Mullen
Trustee (Chairperson)
Approved by the board on 24 November 2023
ohn Mccosker
Trustee (Secretary)
Company Registered number:
NI 029506
The notes on pages 12 to 19 fomi an integral part of these financial statements.

Job Directions Limited
Statement of Cash Flows
for the
ear endin
31 March 2023
Notes
2023
2022
Cash used in operating activitles
20
75.851
46,954
Cash flows from investing activltles
Interest income
Purchase of tangible fixed assets
8,532
4,952
Cash provided by (used In) investing activities
8,532
4,952
Increase (decrease) in cash and cash equivalents in
the year
84,383
51,906
Cash and cash equivalents at the beginning of the year
1,155,498
1,103,592
Total cash and cash equivalents at the end of the
year.
1,239,881
1,155,498

Job Directions Limited
Notes to the Financial Statements
for the
ear ended 31 March 2023
1 Accountin
olicies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in
the preparation of the financial statements are as follows..
a) Basls of preparatlon
The financial statements have been prepared in accordance with 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 IFRS
1021 (effective 1 January 2015) (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Job Directions Limited meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otheNise stated in the
relevant accounting policy notes.
The financial statements are prepared on a going concem basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling
which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to a51 years presented unless othetwise stated.
b) Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled
to the income and the amount can be quantified with reasonable accuracy. The following specific
policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the
statement of financial activities when the charity is legally entitled to the income and the amount can
be quantified with reasonable accuracy.
Grants for the purpose of capital expenditure are credited to deferred income when receivable and
amortised in line with depreciation.
Investment income is included when receivable.
Incoming resources from charitable trading activities are accounted for when earned.
) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a
third paty. it is probable that settlement will be required and the amount of the obligation can be
measured reliably. Expenditure is classified under the following activity headings:
Costs of charitable activities incSudes the costs of training programmes delivered, commercial
trading and other educational activities undertaken to further the purposes of the charity and their
associated support costs.
Governance costs represents those items required to audit and report on the charity activities.
10

Job Directions Llmlted
Notes to the Financial Statements
for the
ear ended 31 March 2023
d) Fund a¢counting
The Charity has types of funds for which it is responsible:
(1) Unrestricted funds - the unrestricted fund is under the control of the Board of Trustees, to be used
in the furtherance of the objectives of the charity.
(2) Restricted funds the restricted fund represents donations and grants received where the donor
has imposed restrictions on the use of the funds which are legally binding on the Board of Trustees.
Designated funds are unrestricted or restricted funds of the charity which the trustees have decided
at their discretion to set aside to use for a specific purpose.
e) Tangible fixed assets
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their
estimated useful economic lives. Tangible fixed assets are stated at cost (or deemed cost) or
valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs
directly attributable to making the asset capable of operating as intended.
Depreciation
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows..
Fixtures, fittings & equipment
20 /0 reducing balan
g) Investments
Current asset investments are short term highly liquid investments and are held at fair value. These
include cash on deposit and cash equivalents with a maturity of less than one year.
h) Stock
stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to
its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is
made for damaged, obsolete and slow-moving stock where appropriate.
i) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
j) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
k) Credltors and provisions
Creditors and provisions 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 paty and the amount due to settle
the obligation can be measured or estimated reliably. Creditors and provisions are normally
recognised at their settlement amount after alSowing for any trade discounts due.
11

Job Directions Limited
Notes to the Financial Statements
for the
ear ended 31 March 2023
l) Foreign currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction.
Monetary assets and liabilities denominated in foreign currencies are translated at the rate of
exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.
m) Penslons
The Charity operates an autoenrollment contribution pension scheme for staff who wish to avail of it.
The assets of the scheme are held separately from those of the charity. Contributions are charged to
the Statement of Financial Activities as they become payable in accordance with the rules of the
scheme.
n) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it
meets the definition of a charitable company for UK corporation tax purposes.
o) Going concem
The financial statements have been prepared on a going concern basis as the trustees believe that
no material uncertainties exist. The trustees have considered the level of funds held and the
expected level of income and expenditure for 12 months from authorising these financial statements.
The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able
to continue as a going concern.
2 Legal status of the Charity
The Charity is a company limited by guarantee and has no share capital. In the event of the charity
being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
3 Provisions available for audits of small entities
In common with many other businesses of our size and nature, we use our auditors to assist with the
preparation of the financial statements.
4 Incomin
resources
Unrestricted
funds
Restricted
funds
2023
2022
Grants & Donations
Lemis North West
Department for the Economy- 'Seeds'
Department for the Economy-'Wee Job,
Derry City & Strabane District Council -
'Wee Job,
448,136
53,506
448,136
53,506
410,439
47,268
28,811
530,453
28,811
530,453
14,550
472,257
12

Job Directions Limited
Notes to the Financial Statements
for the
ear ended 31 March 2023
S Income from Investments
Unrestrlcted
funds
Restricted
funds
2023
2022
Interest - deposits
8,532
8,532
8,532
4,952
4,952
6 Other incomin
resources
Unrestricted
funds
Restricted
funds
2023
2022
Covid-19 support grant
2,782
2,782
7 Cost of charltable activities
Unrestricted
funds
Restricted
funds
2023
2022
Training provider costs
Training placement allowances
Training course costs
Wages and salaries
Wages and salaries - redundancy costs
Pensions
Rent and rates
Insurance
Light and heat
Repairs and maintenance
Meeting expenses
Travel and subsistence
Telephone and internet
Stationery, printing and promotion
Legal and professional
Bank charges and interest
Sofvare
Directors expenses
Sundry expenses
Depreciation
(Profit)ILoss on disposal of fixtures,
fittings and equipment
72,815
10,454
2,474
295,492
17,347
4,401
14,288
2,951
5,382
7,740
2,591
135
3,200
968
13,290
244
769
2,202
655
72,815
10,454
2,474
295,492
17,347
4,401
14,288
2,951
5,382
7,740
2,591
135
3,200
968
13,290
244
769
2,202
655
680
81,632
11,368
2,888
265,534
4,300
11,139
2,535
4,528
6,121
427
98
3,325
3,482
1,680
174
386
2,037
337
851
509
680
680
457,398
458,078
403,351
8 Governance costs
Unrestricted
funds
Restricted
funds
2023
2022
Audit and accountancy
2,700
2,700
2,700
2,700
3,000
3,000
13

Job Directions Limited
Notes to the Financial Statements
for the
ear ended 31 March 2023
9 Em
lo
ee costs
2023
2022
Wages and salaries
Wages and salaries - redundancy costs
Employer NIC
Pension costs
278,752
17.347
16,740
4,401
317,240
252,309
13,225
4,300
269,834
No employee received remuneration in excess of £60,000 (2022 . None).
Number of Employees
2023
2022
Finance and administration
Training and placements
12
10 Trustees. infonnation
Trustees are reimbursed for administration costs incurred in performing their duties. No remuneration
is paid to any trustee.
11 Pension costs
2023
2022
Pension charge
4,401
4,401
4,300
4,300
The charity operates a defined contribution pension scheme in respect of the staff who wish to avail
of it. This scheme is run by Workers Pension Trust. The assets of the scheme are held separately
from those of the charity.
12 Taxatlon
The charity is claiming tax exemption to the extent that income andlor gains are applicable and apply
to charitable purposes only.
14

Job Directions Llmited
Notes to the Financial Statements
for the
ear ended 31 March 2023
13 Tan
ible fixed assets
Fixtures,
fittings and
equipment
Website
Total
Cost
At 1 April 2022
At 31 March 2023
50,878
50,878
3,997
3,997
54,875
54,875
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
47,475
681
3,997
51,472
681
48,156
3,997
52,153
Net book value
At 31 March 2023
2,722
2,722
At 31 March 2022
3,403
3,403
14 Debtors
2023
2022
Trade debtors
Other debtors and prepayments
52,803
6,189
58,992
72,207
4,603
76,810
15 Creditors: amounts fallin
due within one
ear
2023
2022
Trade creditors
other taxes and social security costs
Accruals
8,967
5,290
2,400
16,657
22,432
3,547
3,000
28,979
16 Contin
ent liabilities
There is a contingent liability to repay all grant monies should they not be distributed under the terms
of the various initiatives. The trustees do not anticipate any repayment falling due under the terms on
which grants were received.

Job Dlrectlons Limited
Notes to the Financial Statements
for the
ear ended 31 March 2023
17 Restricted funds
Fixed asset Net assets
funds
funds
Total
funds
Balance at 1 April 2022
Surplusl(deficit) for year
Transfer of funds
46,579
73,137
(83,066)
36,650
46.579
73,137
(83,066}
36,650
Balance at 31 March 2023
Surplus funds which are not restricted at the year end are transferred to unrestricted funds.
Net assets fund
The net assets fund consists of monies receivable at 31 March 2023 and monies held, but not yet
spent, or expenditure provided for, for restricted purposes. The funders of the net assets fund are.,
Department for Economy funding the 'Seeds' and 'Wee Job, projects and Derry City & Strabane
District Council funding the 'Wee Job, project.
18 Unrestricted funds
Desi
nated
funds
Cashflow
reserve
General
Fund
Total
funds
Balance at 1 April 2022
Surplusl{deficit) for year
Transfer between funds
660,153
5,070
83,066
500,000
1,160,153
5,070
83,066
1,248,289
Balance at 31 March 2023
748,289
500,000
Designated funds have been set aside for the following purposes-
Cashflow reserve - to ensure that the charitycan meet its debts as they fall due, in the event that
payments by funders are delayed or where costs are met retrospectively.
16

Job Directions Limited
Notes to the Financial Statements
for the
ear ended 31 March 2023
19 Anal
sis of net assets between funds
Restricted
income
funds
General
funds
Desi
nated
funds
Total
funds
Fund balance at 31 March 2023
as represented by..
Tangible fixed assets
Current assets
Current liabilities
2,722
745,568
1)
748,289
2,722
1,298,874
(16,657)
1,284,939
53,306
(16,656[
36,650
500,000
Balan￿ at 31 March 2023
500,000
20 Reconciliation of movement in funds to net
cash flow from o
eratin
activities
2023
2022
Net movement in funds
78,207
73,640
Add back depreciation charge
Deduct interest income shown in other incoming resources
Decrease (increase) in stock
Decrease (increase) in debtors
Increase (decrease) in creditors
680
(8,532)
1,360
(4,952)
17,818
(12,322)
(32,020)
8,926
Net cash used in operating activities
75,851
46,954
21 Related
transactions
Four directors were reimbursed for administration expenses incurred. This reimbursement of
directors totalled £2,202 for the year.
There were no other related paty transactions for the year under review.
22 Ultlmate controllin
The company is limited by guarantee. There is no ultimate controlling party.
17