REGISTERED CHARITY NUMBER: SC051838
Report of the Trustees and
Financial Statements For The Year Ended 31 July 2024
for
Jessica's Helping Hand
Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
Jessica's Helping Hand
Contents of the Financial Statements For The Year Ended 31 July 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
Jessica's Helping Hand
Report of the Trustees
For The Year Ended 31 July 2024
The trustees present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of 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 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Our charity was set up to support families from initial diagnosis of childhood cancer. Through our fundraising, our plan is to provide grants to individuals and other charities supporting families with childhood cancer. We also want to use our own experience of dealing with childhood cancer by setting up a 24-hour helpline offering emotional support.
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Provide emotional and financial support.
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Provide financial grants to families facing childhood cancer.
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Families in Glasgow and surrounding areas facing childhood cancer.
We became a registered charity on the 12th of July 2022.
We were delighted to start providing financial support within our second year as a charity however we had to remain focussed on fundraising to continue providing financial support to all requests we received. Main objective is to increase funds so that we can provide a grant to every family following diagnosis.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
We provided 82 financial grants to families facing childhood cancer.
We donated personalised gifts to children spending Christmas on the Schiehallion ward Glasgow.
We donated phone chargers and 20 sets of PJ's for families who are admitted to the Schiehallion Ward.
August 2023, we donated a cuddle Cot to the Schiehallion Ward, which will provide families with precious time with loved ones after they have passed away.
Fundraising activities
We planned and successfully delivered two events Charity Ball and Sporting lunch we managed to build on our foundation of followers from our first year increasing the attendees and amount raised.
During our second year we continued receiving support from local businesses who either made donations or attended our events. We are so grateful for the support as without this we wouldn't be able to achieve our objectives.
In 2023 our trustee Paul took part in the Man Vs Mountain challenge and raised over £1600.
We continue to receive feedback from social workers and Schiehallion nurses regarding the support we provide and how grateful they are for our support.
We were invited to present Jessica's Helping Hand at Duncanrig High School in East Kilbride as part of the YPI. We presented to all students in second year and we had several groups who represented our charity - two groups made it to the semifinals, one went on to the final!
FINANCIAL REVIEW
Reserves policy
The capital account represents the funds arising from current operating results and the Trustees are satisfied that the level of reserves held are sufficient to meet all anticipated liabilities.
Page 1
Jessica's Helping Hand
Report of the Trustees
For The Year Ended 31 July 2024
FUTURE PLANS
For next year we will have our second charity ball and sporting lunch our objective is to increase our attendees and continue to grow our following/support.
We are now a registered charity on Just Giving which allows our supporters to raise funds for the charity knowing that we will receive all the funds raised. Our plan for next year is to try and encourage supporters to take on individual fundraisers and hopefully have some trustees take on challenges.
We didn't take part in the Kiltwalk this year however we are planning on taking part next year to raise awareness of childhood cancer, Jessicas Helping Hand and raise vital funds to achieve our objectives.
We were extremely fortunate to receive donations from businesses and we hope to secure more support for the next year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
On 12th July 2022, Jessica's Helping Hand became registered as a Scottish Charitable Incorporated Organisation, with the Office of the Scottish Charity Regulator (OSCR) and HM Revenue & Customs, governed by its SCIO constitution.
Recruitment and appointment of new trustees
We currently have 8 trustees who all contribute to our objective they all have different skills that we utilise to make sure that we are reaching our full potential. We have no current recruitment process in place. This will be reviewed regularly.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
SC051838
Independent Examiner
Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
Approved by order of the board of trustees on 29 April 2025 and signed on its behalf by:
Gillian Allum - Trustee
Page 2
Independent Examiner's Report to the Trustees of Jessica's Helping Hand
I report on the accounts for the year ended 31 July 2024 set out on pages four to nine.
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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
29 April 2025
Page 3
Jessica's Helping Hand
Statement of Financial Activities
For The Year Ended 31 July 2024
| Period | |||
|---|---|---|---|
| 12.7.22 | |||
| Year Ended | to | ||
| 31.7.24 | 31.7.23 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 10,213 | 22,451 | |
| Fundraising activities | 2 | 36,540 | 44,610 |
| Total | 46,753 | 67,061 | |
| EXPENDITURE ON | |||
| Raising funds | |||
| Fundraising expenditure | 20,178 | 28,898 | |
| 20,178 | 28,898 | ||
| Charitable activities | |||
| Charitable activities | 32,385 | 14,949 | |
| Total | 52,563 | 43,847 | |
| NET INCOME/(EXPENDITURE) | (5,810) | 23,214 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 23,214 | - | |
| TOTAL FUNDS CARRIED FORWARD | 17,404 | 23,214 |
The notes form part of these financial statements
Page 4
Jessica's Helping Hand
Balance Sheet
31 July 2024
| 2024 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 17,404 CREDITORS Amounts falling due within one year 5 - NET CURRENT ASSETS 17,404 TOTAL ASSETS LESS CURRENT LIABILITIES 17,404 NET ASSETS 17,404 FUNDS 6 Unrestricted funds 17,404 TOTAL FUNDS 17,404 |
2023 Total funds £ 27,124 (3,910) 23,214 23,214 23,214 23,214 23,214 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 April 2025 and were signed on its behalf by:
- Trustee
The notes form part of these financial statements
Page 5
Jessica's Helping Hand
Notes to the Financial Statements For The Year Ended 31 July 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. FUNDRAISING ACTIVITIES
| FUNDRAISING ACTIVITIES | ||
|---|---|---|
| Period | ||
| 12.7.22 | ||
| Year Ended | to | |
| 31.7.24 | 31.7.23 | |
| £ | £ | |
| Fundraising events | 36,540 | 44,610 |
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continued...
Jessica's Helping Hand
Notes to the Financial Statements - continued For The Year Ended 31 July 2024
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the period ended 31 July 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2024 nor for the period ended 31 July 2023.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 22,451 |
| Fundraising activities | 44,610 |
| Total | 67,061 |
| EXPENDITURE ON | |
| Raising funds | |
| Fundraising expenditure | 28,898 |
| 28,898 | |
| Charitable activities | |
| Charitable activities | 14,949 |
| Total | 43,847 |
| NET INCOME | 23,214 |
| TOTAL FUNDS CARRIED FORWARD | 23,214 |
continued...
Page 7
Jessica's Helping Hand
Notes to the Financial Statements - continued For The Year Ended 31 July 2024
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | ||
|---|---|---|---|---|
| 2024 | 2023 | |||
| £ | £ | |||
| Trade creditors | - | 3,910 | ||
| 6. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.8.23 | in funds | 31.7.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 23,214 | (5,810) | 17,404 | |
| TOTAL FUNDS | 23,214 | (5,810) | 17,404 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 46,753 | (52,563) | (5,810) | |
| TOTAL FUNDS | 46,753 | (52,563) | (5,810) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| in funds | 31.7.23 | |||
| £ | £ | |||
| Unrestricted funds | ||||
| General fund | 23,214 | 23,214 | ||
| TOTAL FUNDS | 23,214 | 23,214 | ||
| Comparative net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 67,061 | (43,847) | 23,214 | |
| TOTAL FUNDS | 67,061 | (43,847) | 23,214 |
continued...
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Jessica's Helping Hand
Notes to the Financial Statements - continued For The Year Ended 31 July 2024
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
Page 9
Jessica's Helping Hand
Detailed Statement of Financial Activities For The Year Ended 31 July 2024
| Period | ||
|---|---|---|
| 12.7.22 | ||
| Year Ended | to | |
| 31.7.24 | 31.7.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 10,213 | 22,451 |
| Fundraising activities | ||
| Fundraising events | 36,540 | 44,610 |
| Total incoming resources | 46,753 | 67,061 |
| EXPENDITURE | ||
| Fundraising expenditure | ||
| Fundraising events expenses | 20,178 | 28,898 |
| Charitable activities | ||
| Donations & gifts | 1,523 | 5,927 |
| General expenses | 1,395 | 333 |
| Computer & website expenses | 877 | 339 |
| Grants to individuals | 28,590 | 8,350 |
| 32,385 | 14,949 | |
| Total resources expended | 52,563 | 43,847 |
| Net (expenditure)/income | (5,810) | 23,214 |
This page does not form part of the statutory financial statements
Page 10