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2024-12-31-accounts

The Joshua Nolan Foundation SCIO Scottish Charity No.SC045351 Annual Report & Financial Statements For the year ended 31 January 2024

Trustees’ Annual Report for the year ended 31 January 2024

Charity name:

The Joshua Nolan Foundation (JNF)

Legal status:

Scottish Charitable Incorporated Organisation (SCIO)

Scottish Charity Number: SC045351

Why was The JNF setup:

The Joshua Nolan Foundation was founded by after she lost her son to suicide in 2013. Having experienced first-hand such a tragedy, wanted to find new and better ways to support others in Scotland who might be struggling with thoughts of suicide and those who are affected by suicide.

How long have we been running:

The foundation was established in 2014 and registered officially with OSCR from 15 January 2015.

What do we do:

We believe that suicide is preventable. Our mission is to reduce suicide rates across Scotland. The Joshua Nolan Foundation provides much needed funding for residents in Edinburgh & the Lothians to access expert psychotherapy if they are at risk of, or impacted, by suicide. All of our counsellors specialise in trauma and suicidal ideation.

Who are our intended beneficiaries:

People who are at risk of, or impacted by, suicide.

Where we are based:

Edinburgh

How many locations do we currently operate in:

4 local authorities: Edinburgh City, West Lothian, East Lothian, and Midlothian

Why is the charity needed:

o On average two people die by suicide every day in Scotland.

o Scotland has the 2nd highest suicide rate in the UK, after Northern Ireland.

o The rate of suicide in the most deprived areas in Scotland in 2022 was 2.6 times higher than that in the least deprived areas.

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o There were 762 suicides registered in Scotland in 2022 (most recent available figures), an increase of 9 on the previous year.

What are The JNF’s USPs:

A typical journey for our beneficiaries:

Additional information:

2

As a mother I was utterly desperate at a time in my son’s life where he was at his lowest point. It all began almost 3 years ago when I noticed my son was self harming, this escalated fairly quickly and with it his mood descended in to what was the depths of despair. I was terrified and knew he needed urgent mental health intervention, however CAMHS involvement is a long and stressful process often taking months to finally see a clinical psychologist and I knew we were at a point where my son was critical in terms of needing support. I can't quite put in to words the terror I felt at that time, but thank god I reached out to JNF and so my son began his recovery. He saw a female therapist who he really opened up to - he needed medication to help him with his depression and he needed on going support through counselling. My son did not stop self harming over night but he is now more aware of what is going on with him and has the tools to try and fight his depression. Mother to mother I am so grateful for the JNF that they saved my son’s life.

Provision and work over the last year:

An outline of the work the JNF has done over the last year:

Going Forward

As noted in the last submission, donations fell dramatically after the pandemic and have not recovered. This year, the existing financial challenge was further exacerbated by the loss of our most significant funder. Meanwhile demand for our counselling services and associated costs have continued to increase year on year. In the last 12 months, direct spend on charitable activities grew by a third. We are exceptionally grateful to those individuals, trusts and businesses who have continued to find ways to financially support JNF, but the donations we currently receive are insufficient to support our charity’s operations.

To ensure that we had the funds to meet existing commitments to clients, counsellors and staff, following consultation with EVOC the Board made the difficult decision to pause our operations while we reviewed our financial situation. We asked our counsellors to notify their existing clients that their sessions would be coming to a close where it was safe for them to do so. At the same time, we accelerated our fundraising activity, submitting a number of bids to support our

4

counselling programme. Unfortunately, it became clear that we were facing an insurmountable shortfall and that we did not have sufficient time to deliver our fundraising strategy and raise the funds we needed to resume our services and operate our charity. We were forced to make our charity manager redundant and consider whether JNF could continue as a viable operation. Without certainty that we would be able to restart our funding for counselling services, we could no longer accept smaller donations intended to support this.

Conclusion

We are deeply saddened to advise that the Board has concluded it is no longer possible for the Joshua Nolan Foundation to operate. We do not have the funds to get the charity back on track and nor do we have sufficient time to raise them. With regret, we will be applying to OSCR to close JNF.

Our sincere thanks and gratitude goes to our amazing counsellors, funders, sponsors, supporters, ambassadors, dedicated volunteers, Charity Manager, and social media consultant who have all supported the JNF’s work since the charity was conceived in 2014. Our greatest thanks goes to , the charity’s founder, whose dedication has made it possible to help thousands of people in Edinburgh and the Lothians over the last ten years. The support of all these people has made a difference to hundreds of people at risk of, or impacted by suicide, and we are hugely grateful for the time and philanthropic donations they have invested.

5

The trustees present the financial statements for the year ended 31 January 2024. Current trustees (Secretary} IAppointed April 20231 Trustees during the year ended 31 January 2024 [Resigned September 2023] IResigned September 2023] IResigned June 20231 IResigned September 20231 IResigned August 20241 Recruitment and appointment of Trustees The trustees are elected at the Annual General Meeting or co-opted during the year. Principal Office The Joshua Nolan Foundation Website: www.joshuanolanfoundation.org Contact email- info@joshuanolanfoundation.org Bank CAF 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ Governing document The Foundation is a Scottish Charitable Incorporated Organisation {SCIO). The purposes and administration arrangements are set out in our Constitution. Charitable purposes The organisation is established for charitable purposes only. Our goal is to reduce suicide rates in Edinburgh and the surrounding areas. We intend to do this through improving the provision of quality mental health

counselling for those who are at high risk of suicide.

The area within which the organisation shall operate (in this constitution referred to as the ‘Area of Benefit’) shall be Edinburgh and the surrounding areas.

The organisation shall promote (but not promote exclusively) its activities and delivery operations to people within the ‘Area of Benefit’. These people will be the organisation’s beneficiaries.

Reserves

The board of trustees consider that reserves of over £40,000 are sufficient for the running of the foundation at this point in time.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees:

Signature:

==> picture [222 x 75] intentionally omitted <==

Full name: Position: Board trustee and Secretary Date: 03/10/2024

THE JOSHUA NOLAN FOUNDATION REPORT for the year ended 31 January 2024

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Independent Examiner’s Report to the Trustees of The Joshua Nolan Foundation

I report on the accounts of the charity for the year ended 31[st] January 2024 which are set out on pages 9-12.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention.

Name:

Address:

Date: 19[th] September 2024

8

Statement of Receipts and Payments for the year ended 31[st] January 2024

Unrestricted Restricted TOTAL TOTAL
funds funds 2024 2023
Receipts
Donations £29,756 £35,350 £65,106 £35,645
Total receipts £29,756 £35,350 £65,106 £35,645
Payments
Cost
of
charitable £62,906 £35,350 £98,256 £69,493
activities
Governance (accounts) £279 £0 £279 £780
Total payments £63,185 £35,350 £98,535 £70,273
Surplus/(Deficit) for £(33,429) £ - £(33,429) £(34,628)
the year

9

Statement of Balances – Year ended 31st January 2024

Unrestricted Restricted TOTAL TOTAL
funds funds 2024 2023
Opening cash at bank and in hand £78,709 £ - £78,709 £105,118
Surplus/(Deficit) for the year
£(33,429)
£ - £(33,429) £(34,628)
Closing cash at bank and in hand £45,280 £ - £45,280 £70,490
Bank and cash balances
Current account
£45,280
£ - £45,280 £78,709
Closing cash at bank and in hand£45,280 £ - £45,280 £78,709
Liabilities Fund to which liability TOTAL TOTAL
relates 2024 2023
Employee pay Unrestricted £0 £0
HMRC (NI) Unrestricted £4,262 £20
NEST (Pension) Unrestricted £1,208 £199
Counselling Restricted £12,528 £4,014
£17,998 £4,233

10

Notes to the accounts - for the year ended 31[st] January 2024

1. Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. The trustees maintain one restricted fund which is used solely for counselling costs.

3. Donations

Donations received on an ad hoc basis from those willing to donate to the aims of the charity.

11

4. Cost of charitable activities

Unrestricted Restricted Year ended Year ended
funds funds 31/01/24 31/01/23
Counselling £39,309 £35,350 £74,659 £49,176
Contractors (Social Media) £3,540 £0 £3,540 £3,000
Website £2,760 £0 £2,760 £699
Insurance £846 £0 £846 £0
Merchandise £95 £0 £95 £750
Employee Costs £13,115 £0 £13,115 £14,940
Subscriptions £2,495 £0 £2,495 £0
Bank Charges £(85) £0 £(85) £(9)
Donation Website Fee £216 £0 £216 £418
IT/Software £0 £0 £0 £519
£62,075 £35,350 £97,425 £69,493
5. Governance costs
Unrestricted Restricted Year ended Year ended
funds funds 31/01/24 31/01/23
Accountancy £279 £0 £279 £780
£279 £0 £279 £780

5. Governance costs

12

Enter SC No. below SC045351

APPENDIX 2

Enter charity name below

The Joshua Nolan Foundation

The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation The Joshua Nolan Foundation
Receipts andpayments accounts
For the period
from
Period start date to Period end date
Day Month Year Day Month Year
01 February 2023 31 January 2024

Section A Statement of receipts and payments

Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 28,624 9,000 37,624 35,645
Legacies - - -
Grants 26,350 26,350 - -
Receipts from fundraisingactivities 1,132 1,132 - -
Gross tradingreceipts - - -
Income from investments other than
land and buildings - - -
Rents from land & buildings - - -
Gross receipts from other charitable
activities - - -
- - -
A1 Sub total A1 Sub total 29,756 35,350 - - 65,106 35,645
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts 29,756
35,350
-
~~SS~~
-
-
-
-
-
65,106
-
35,645
A3 Payments
Expenses for fundraising activities 831 831 - -
Gross trading payments - - -
Investment management costs - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 62,075 35,350 97,425 69,493
Grants and donations
- - -
Governance costs:
- - -
Audit / independent examination - - -
Preparation of annual accounts 279 279 780 780
Legal costs - - -
Other Other Other
- - -
- - -
**A3 Sub total ** 63,185 35,350 - - 98,535 70,273
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 63,185
35,350
-
-
98,535
70,273
~~SSSSs~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
33,429)
(
-
-
-
33,429)
(
34,628)
(
-
33,429)
(
-
-
-
33,429)
(
34,628)
(
~~==>>>>~~

APPENDIX 2

SC045351

The Joshua Nolan Foundation

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments
Details Unrestricted
funds
to nearest £
70,490
33,429)
(
Restricted funds
to nearest £
-
-
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 70,490 105,118
Surplus / (deficit) shown on receipts and
payments account
33,429)
(
34,628)
(
- -
- -
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
37,061 - - - 37,061 70,490
-
-

-
Fund to which

-
asset belongs

-

-
Market valuation
to nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Details Total
Fund to which l
-
-

-
iability relates Amount due
to nearest £
Last year
to nearest £
HMRC (PAYE&NI) Unrest ricted 4,262 20
NEST(Pension) Unrest ricted 1,208 199
Counselling (Jan 2024 Invoices) Unrest ricted 12,528 4,014
EmployeePay Unrest ricted
Details Fund to which l Total
iability relates
17,998 4,233
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Print Name Total -
-
Date of
approval
09/05/2024

JNF OSCR Report 2024 / Statement of balances

2

December 2007

APPENDIX 2

SC045351

The Joshua Nolan Foundation

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C3a Trustee remuneration
C4a Trustee expenses
C5 Transactions with trustees
and connected persons
C3b Trustee remuneration -
details
C4b Trustee expenses -
details
C2 Grants
Type of activity or project supported Type of activity or project supported Individual /
institution
Number of grants
made
£
Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
X
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box X
Nature of transaction Number of
trustees
£

Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

JNF OSCR Report 2024 / Notes

3

December 2007

APPENDIX 2

SC045351

The Joshua Nolan Foundation

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
The Benzies Foundation 9,000 9,000 18,000
JustGiving 17,562 17,562 4,451
Indivdual/Ad Hoc Donations 11,062 11,062 13,194
Total
2 Grants
28,624 9,000 - - 37,624 35,645
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
Total last period
to nearest £
Foundation Scotland 1,000 1,000
JTC Group 3,500 3,500
Nairns Oatcakes 1,500 1,500
Weir Charitable Trust 19,500 19,500
John Lewis PLC 850 850
Total
3 Gross receipts from other charitable activities
- 26,350 26,350 -
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
-
Total current
period
to nearest £
-
Total last period
to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Counselling 39,309









35,350 74,659









49,176
Contractors(Social Media) 3,540 3,540 3,000
Website 2,760 2,760 699
Insurance 846 846 -
Merchandise 95 95 750
Employee Costs 13,115 13,115 14,940
Subscriptions 2,495 2,495 -
Bank Charges - 85 - 85 9
-
Donation Website Fee - - 418
IT/Software - - 519
- - -
Total 62,075 35,350 - - 97,425 69,493
- - - - - -

JNF OSCR Report 2024Additional notes (1)

December 2007

APPENDIX 2

SC045351

Additional analysis (2)

Additional analysis (2)
Receipts
5 Breakdown of unrestricted funds
Unrestricted
fund 1 - enter
name of fund
below
JustGiving
Unrestricted
fund 2 - enter
name of fund
below
Indivdual/Ad
Hoc Donations
Unrestricted
fund 3 - enter
name of fund
below
MHFA Training
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last period
Donations 17,562 11,062 28,624 17,645
Legacies -
Grants -
Receipts from fundraisingactivities 1,132 1,132
Gross tradingreceipts -
buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
17,562 11,062 1,132 - 29,756 17,645
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
17,562 11,062 1,132 - 29,756 17,645
-
Expenses for fundraisingactivities 216 615 831 -
Gross trading payments - -
Investment management costs - -
Payments relatingdirectlyto charitable activities 50,775 10,783 517 62,075 43,526
Grants and donations - -
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts 279 279 780
Legal costs - -
- -
- -
Sub total
Payments relating to asset and investment
movements
50,991 11,062 1,132 - 63,185 44,306
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
50,991 11,062 1,132 - 63,185 44,306
-
33,429)
(
- - - 33,429)
(
26,661)
(
-
33,429)
(
- - - 33,429)
(
26,661)
(
-
Nature and purpose of funds

JNF OSCR Report 2024Additional notes (2)

December 2007

APPENDIX 2

SC045351

The Joshua Nolan Foundation

Additional analysis (3)

Additional analysis (3)
Receipts
6 Breakdown of restricted funds
Restricted fund
1 - enter name of
fund below
The Benzies
Foundation
Restricted fund
2 - enter name of
fund below
Weir Charitable
Trust
Restricted fund
3 - enter name of
fund below
JTC Group
Restricted fund
4 - enter name of
fund below
Other (>£2k)
Total restricted
funds
Total restricted
funds last
period
Donations 9,000 9,000 18,000
Legacies -
Grants 19,500 3,500 3,350 26,350
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and
buildings
-
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
9,000 19,500 3,500 3,350 35,350 18,000
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
9,000 19,500 3,500 3,350 35,350 18,000
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 9,000 19,500 3,500 3,350 35,350
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
9,000 19,500 3,500
3,350 35,350 -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
9,000 19,500 3,500 3,350 35,350 -
-
- - - - - 18,000
-
- - - - - 18,000
-
Nature andpurpose of funds

JNF OSCR Report 2024Additional notes (3)

December 2007