2025-03-31-accounts - Job Directions Ltd

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Charity Number: 102829 Company Number: NI 029506

Job Directions Limited (A company limited by guarantee) Trustees' Report and Financial Statements for the year ended 31 March 2025

Job Directions Limited Report and financial statements Contents

	Page
Company Information	1
Trustees’ Report	2-5
Independent Examiner's' report to the trustees	6
Statement of financial activities	7
Balance Sheet	8
Cash flow statement	9
Notestothefinancialstatements	10-17

Job Directions Limited Company Information

Trustees Christina Mullen David Canning Paul Crawford

Sandra Pollock John McCosker Eamon McCay

Secretary John McCosker

Independent Examiners FMC Accountants 34 Market Street Strabane Co. Tyrone BT82 8BH

Bankers AIB Bank Bank of Ireland 71 Main Street Abercorn Square Strabane Strabane Co. Tyrone Co. Tyrone BT82 8AU BT82 8AH

Shawbrook Bank Aldermore Great Warley Block B Western House Brentwood Lynch Wood Essex Peterborough CM13 3BE PEZ 6FZ

Hampshire Trust Bank Dudley Building Society 131 Finsbury Pavement 7 Harbour Buildings London West Midlands EC2A 1NT DY5 1LN

Virgin Money 30 St Vincent Place Glasgow G1 2HL

United Trust Bank 1 Ropemaker Street London EC2Y 9AW

Cambridge & Counties Bank The Charity Bank Ltd Redwood Bank Nationwide Building Society Charnwood Court Fosse House The Nexus Building Kings Park Road 5B New Walk 182 High Street Letchworth Garden City | Moulton Park Leicester Tonbridge Hertfordshire Northampton LE1 6TE TN9 1BE SG6 3TA MN3 6NW Allica Bank Limited Loughborough Building Society Saffron Building Society — Earl Shilton Building Societ 100 Avebury Blvd 56 Woodgate 1a Market Street 22 The Hollow Milton Keynes Loughborough Essex Earl Shilton, Leicester MK9 1FH LE11 2TZ CB10 1HX Leicester

Solicitors McCay Solicitors 1 John Wesley St Strabane Co. Tyrone BT82 8EF

Registered office Unit 10 3-5 Upper Main Street Strabane Co. Tyrone BT82 8AR

Registered number NI 029506 Charity number 102829

Job Directions Limited Directors’ Report

The trustees present their report and financial statements for the year ended 31 March 2025. 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 (Northern 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	Sandra Pollock
David Canning	John McCosker
PaulCrawford	EamonMcCay

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 'WorkableNI' and 'Empower' 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 will 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 Directions Limited

Directors' Report

Achievements and performance Job Directions secured on-going funding for the 2024-25 financial year to enable it to deliver programmes, WorkableN! and Empower.

The Empower programme is delivered in partnership with Disability Action, funded by the UK Shared Prosperity Fund and is designed to support people with long term ill health or disability who are economically inactive to enable them to participate in the labour market. During the year 82 individuals were supported with 43 obtaining employment and 75% sustaining that employment for at least 6 months. Customers on Empower were able to access one to one mentoring and support regarding employability together with access to mental health counselling and professional benefits advice. The WorkableNI! programme in partnership with Disability Action, funded by Department for Communities, supported individuals with disabilities to remain in employment.

Financial Review

During the year 31 March 2025, the charity received total income of £158,555 and had an overall deficit of £25,669. Income from grants showed an increase of £11,563 during the year. Investment income has increased by £24,246. No fixed assets were purchased. The charity had reserves at 31 March 2025 of £1,186,872. The charity is in a solid financial position and there are no concerns about its ability to continue as a going concern.

Reserves Policy

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 service contracts in place or costs involved in any potential wind up of the charity and/or 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 on-going needs of the charity is reviewed by the trustees on annual basis.

Plans for the future

As we enter into 2025/26 the organisation will continue to provide services, whilst new sources of funding are sought. The on-going plan is to:-

Job Directions has secured 80 places on the Empower programme enabling it to continue to provide services to people with long term health conditions and disabilities in the Derry City and Strabane council area. Job Directions has entered into a formal partnership with Disability Action for the delivery of WorkableNI enabling it to continue to provide support to people with disabilities to allow them to continue to work.

Implement a strategy to maximise income generated from reserve funds. Explore the potential to derive an income by charging for advertising on Job Directions social media pages.

Job Directions will continue to seek funding opportunities to provide services to the unemployed and economically inactive across the district in 2025/26. 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 reserve 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.

Job Directions Limited

Directors' Report

Structure, governance and management

Job Directions Limited is a company limited by guarantee with charitable status, incorporated on the 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-elected. 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 aaainst material misstatement or loss. Thev 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 Generally 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:

e select suitable accounting policies and then apply them consistently;
e observe the methods and principles in the Charities [SORP 2019] (FRS 102);
e make judgements and estimates that are reasonable and prudent;
e state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
e 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' Report

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 is entitled to exemption from audit in accordance with section 475(2) and section 475(3) of the Companies Act 2006.

The Trustees' Annual Report, and the Strategic Report included therein, was approved by the board on 18 December 2025 and signed on its behalf.

Eamon McCay Trustee

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dohn McCosker
Va [Trustee] [(Secretary)]
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Job Directions Limited

: Independent examiner's report to the members of Job Directions Limited on the unaudited financial statements for the year ended 31 March 2025

We report on the financial statements of the company for the year ended 31 March 2025 which are set out on pages 7 to 15.

Respective 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:

e examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
e 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
e state whether particular matters have come to our 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:

e that accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
e thatthe accounts do not accord with those accounting records; or
e 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
e 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.

Stephen McCartan for and on behalf of 34 Market Street FMC Accountants Strabane Chartered Accountants Co. Tyrone 18 December 2025 BT82 8BH

Job Directions Limited

Statement of financial activities (incorporating the income and expenditure account) for the year ended 31 March 2025

	Notes	Unrestricted	Restricted	2025	2024
		funds	funds
		£	£	£	£
Incoming resources from generating funds:
Voluntary income	4	-	105,945	105,945	94,382
Investment income	5	51,955	-	51,955	27,709
Incoming resources from charitable activities	4	-	-	-	-
Other incoming resources	6	655	-	655	-
Total incoming resources		52,610	105,945 _	158,555	122,091
Resources expended
Charitable activities	7	436	181,148	181,584	192,089
Governance costs	8	-	2,640	2,640	2,400
Total resources expended		436	183,788	184,224	194,489
Net incoming/(outgoing) resources before transfers		52,174	(77,843)	(25,669)	(72,398)
Transfers between funds		(80,298)	80,298		-
Net incoming/(outgoing) resources for the year		(28,124)	2,455	(25,669)	(72,398)
Total funds brought forward		1,192,454	20,087	1,212,541	1,284,939
Totalfundscarriedforward		1,164,330	22,542	1,186,872	1,212,541

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 pages 10 to 17 form an integral part of these financial statements.

Job Directions Limited Balance Sheet as at 31 March 2025

	Notes	2025		2024
		£		£
Fixed assets
Tangible assets	13	1,742		2,178
Current assets
Debtors	14	48,273	45,605
Cash at bank and in hand		1,143,833_	_1,170,842©
		1,192,106	1,216,447
Creditors: amounts falling due
within one year	15	(6,976)	(6,084)
Netcurrentassets		4,985,180 0°		1,210,363
Netassets		4,186,872.		4,212,541
Funds
Restricted funds	17	22,542		20,087
General funds	18	664,330		692,454
Designated funds	18	500,000		500,000
Shareholders’ funds		-4,186,872		1,212,541

For the year ended 31 March 2025 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 2025 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 accordance with 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. Xai» Vv Gy In KOM Eamon McCay <dohn McCosker Trustee “ Trustee (Secretary)

Approved by the board on 18 December 2025

Company Registered number: NI 029506

The notes on pages 10 to 17 form an integral part of these financial statements.

Job Directions Limited Statement of Cash Flows for the year ending 31 March 2025

	Notes	2025	2024
		£	£
Cash used in operating activities	20	(78,964)	(96,749)
Cash flows from investing activities
Interest income		51,955	27,709
Purchase of tangible fixed assets		-	-
Cash provided by (used in) investing activities		51,955	27,709
Increase (decrease) in cash and cash equivalents in
the year		(27,009)	(69,040)
Cash and cash equivalents at the beginning ofthe
year		1,170,842	1,239,882
Total cash and cash equivalents at the end of the
year.		1,143,833	1,170,842

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Job Directions Limited Notes to the Financial Statements for the year ended 31 March 2025

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

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 (FRS 102) (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 otherwise stated in the relevant accounting policy notes. The financial statements are prepared on a going concern 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 all years presented unless otherwise 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.

c) Expenditure 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 classified under the following activity headings:

Costs of charitable activities includes 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.

Job Directions Limited Notes to the Financial Statements

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for the year ended 31 March 2025

d) Fund accounting The Charity has two 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.
f) 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% reducing balance

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) 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.
i) 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.
j) Pensions The Charity operates an auto enrolment 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.
k) 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.

Job Directions Limited Notes to the Financial Statements for the year ended 31 March 2025

|) Going concern 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.

Provisions available for audits of small entities In common with many other businesses of our size and nature, we use our independent examiners to assist with the preparation of the financial statements.

4	Incoming resources	Unrestricted	Restricted	2025	2024
		funds	funds	£	£
	Grants & Donations
	Disability Action - Empower & Workable	-	100,064	100,064	84,382
	National Lottery - Ready4Work	.	“	-	10,000
	Department forCommunities	8 881 - 105,945		5881 105,945	7 94,382
5	Income from investments	Unrestricted funds	Restricted funds	2025 £	2024 £
	Interest - deposits	61,9550 51,955	- -	51,955, 51,955	27,709
6	Other incoming resources	Unrestricted	Restricted	2025	2024
		funds	funds	£	£
	Advertising income	150		150	-
	Recruitmentconsultancy	7 505__	—	505	-
		655	-	655	-

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Job Directions Limited

Notes to the Financial Statements for the year ended 31 March 2025

7	Cost ofcharitable activities	Unrestricted	Restricted	2025	2024
		funds	funds	£	£
	Training provider costs	-	4,821	4,821	637
	Training placement allowances	-	995	995	5,226
	Training course costs	-	1,634	1,634	145
	Wages and salaries	-	148,337	148,337	149,055
	Employee costs - Staff training and welfare		34	34	500
	Pensions	-	3,143	3,143	3,072
	Rent and rates	-	7,688	7,688	4,886
	Insurance	-	1,990	1,990	2,507
	Lightand heat Repairs and maintenance	- -	2,259 864	2,259 864	2,346 7,140
	Meeting expenses	-	1,545	1,545	1,003
	Travel and subsistence Telephone and internet	- -	- 3,043	- 3,043	77 3,228
	Stationery, printing and promotion	-	584	584	1,103
	Legal and professional Bankchargesand interest	- -	- 491	- 491	6,120 331
	Software	-	705	705	1,321
	Directors expenses Sundryexpenses	- -	2,567 448	2,567 448	2,559 289
	Depreciation	486	ee	436	_544
		436	181,148	181,584	192,089
8	Governance costs	Unrestricted funds	Restricted funds	2025 £	2024 £
	Auditandaccountancy	2400 - 2,640		2,640 2,640	2,400 2,400
9	Employeecosts			2025	2024
				£	£
	Wagesandsalaries			140,649	141,992
	Employer NIC			7,688	7,063
	Pension costs		3,143, 151,480		33,072 152,127
	Noemployee receivedremuneration inexcess of£60,000(2024		(2024 : None).
	Number ofEmployees Financeand administration			2025 2	2024 2
	Training and placements		_	4	4
				6	6

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Job Directions Limited Notes to the Financial Statements for the year ended 31 March 2025

10 Trustees' information

Trustees are reimbursed for administration costs incurred in performing their duties. No remuneration is paid to any trustee.

Pension	costs	2025	2024
		£	£
Pension	charge	3,143	3,072
		3,143	3,072

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 Taxation

The charity is claiming tax exemption to the extent that income and/or gains are applicable and apply to charitable purposes only.

13 Tangible fixed assets

Tangible fixed assets
		Fixtures,
		fittings and
		equipment	Website	Total
		£	£	£
Cost
At 1 April 2024	___	50,878	— 3,997	54,875	—
At 31 March 2025		50,878	3,997	54,875
Depreciation
At 1 April 2024		48,700	3,997	52,697
Charge forthe year	486			4888
At 31 March 2025		49,136	3,997	53,133
Netbookvalue At31 March2025		1,742	:	1,742
At31March2024		2,178	-	2,178

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Job Directions Limited Notes to the Financial Statements for the year ended 31 March 2025

14	Debtors	2025	2024
		£	£
	Tradedebtors	28,518	24,382
	Other debtors and prepayments	— 19,755	21,223,
		48,273	45,605
15	Creditors: amounts falling duewithin oneyear	2025	2024
		£	£
	Trade creditors	1,694	1,135
	Other taxes and social security costs Accruals	2,642 2,640 __6,976	2,549 2,400 __6,084_

16 Contingent 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.

17 Restricted funds

Restricted fundsfunds
Restricted fundsfunds	Fixed asset		Netassets	Total
	funds	£	funds £	funds £
Balance at 1 April2024 Surplus/(deficit) for year		- -	20,087 (77,843)	20,087 (77,843)
Transfer of funds Balanceat31March 2025	a	-	80,298 22,542	——-80,298© 22,542

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 2025 and monies held, but not yet spent, or expenditure provided for, for restricted purposes. The funders of the net assets fund are; Disability Action funding 'Empower' and 'Workable' projects.

Notes to the Financial Statements for the year ended 31 March 2025

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Job Directions Limited

18 Unrestricted funds

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||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Designated| |funds| |General|Cashflow|Total| |Fund|reserve|funds| |£|£|£| |Balance at|1|April 2024|692,454|500,000|1,192,454| |Surplus/(deficit)|for|year|52,174|-|52,174| |Transfer between|funds|(80,298)|i=|___ (80,298)| |Balance|at|31|March|2025|664,330|500,000|1,164,330| |Designated funds have been|set aside for the following|purposes:| |Cashflow|reserve|-|to|ensure|that|the|charity|can|meet|its|debts|as|they|fall|due,|in|the|event|that| |payments by funders are delayed or where costs|are met retrospectively.|

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19 Analysis of net assets between funds

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|||||||| |---|---|---|---|---|---|---| |Restricted| |income|General|Designated|Total| |funds|funds|funds|funds| |£|£|£|£| |Fund balance at 31|March 2025| |as|represented|by:| |Tangible|fixed assets|-|1,742|-|1,742| |Current|assets|29,500|662,606|500,000|1,192,106| |CurrentBalanceliabilitiesat|31|March|2025|(6,976)22,524|664,348ee500,000|1,186,8728976)| |20|Reconciliation of movement in funds to net| |cash|flow from|operating|activities|2025|2024| |£|£| |Net movement in funds|(25,669)|(72,398)| |Add|back|depreciation|charge|436|544| |DeductDecreaseinterest (increase)incomein debtorsshown|in|other|incoming|resources|(51,955)(2,668)|(27,709)13,387| |Increase|(decrease)|in|creditors|892|(10,573)| |Net cash used|in operating|activities|(78,964)|(96,749)|

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Job Directions Limited

Notes to the Financial Statements for the year ended 31 March 2025

21 Related party transactions

Four directors were reimbursed for administration expenses incurred. This reimbursement of directors totalled £2,567 for the year. There were no other related party transactions for the year under review.

22 Ultimate controlling party

The company is limited by guarantee. There is no ultimate controlling party.