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Filename: JES001 - 31.07.25 - Full Accounts.pdf ~~—x_«=—sti‘SOtéiéi‘i;CCCC~r~~ Client of: Robb Ferguson Chartered Accountants ~~—x_«=—sti‘SOtéiéi‘i;CCCC~r~~
Signature Details
Name: Gillian Allum ~~—x_«E=—slia‘SOtt~”~”””C‘zsC~~ Email: info@jessicashelpinghand.com ~~—x_«E=—slia‘SOtt~”~”””C‘zsC~~ Date & Time: 30/04/2026 14:18:02 PM (BST) ~~—x_«E=—slia‘SOtt~”~”””C‘zsC~~ IP Address: 31.94.20.210 ~~—x_«E=—slia‘SOtt~”~”””C‘zsC~~
Signing Statement:
The trustees have approved the attached accounts on 30 April 2026
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REGISTERED CHARITY NUMBER: SC051838
Report of the Trustees and
Financial Statements For The Year Ended 31 July 2025
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 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Jessica's Helping Hand
Report of the Trustees For The Year Ended 31 July 2025
The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. 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
Jessica's Helping Hand exists to support families affected by childhood cancer, providing practical, emotional, and financial assistance during the most challenging periods of their lives.
Key activities include:-
-
Providing financial grants to families
-
Supporting families during treatment, hospital stays, and palliative care
-
Delivering community and fundraising events to sustain our work
Public benefit
The Trustees confirm that they have complied with their duty to have regard to the Charity Commission's guidance on public benefit.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
This was a year of significant impact, strengthened community support, and increased fundraising success.
Key Achievements:-
-
80 grants awarded to families facing childhood cancer
-
100 Easter eggs donated to the Schiehallion Ward, bringing joy to children receiving treatment
-
Delivered Christmas presents to every child on the Schiehallion Ward, including those receiving palliative care
-
Provided gift vouchers to families, made possible by a generous donation from a local organisation
-
Strengthened engagement across the Glasgow area, increasing awareness and support for our mission
Fundraising activities
We successfully delivered two major fundraising events:
-
Sporting Lunch
-
Charity Ball
Our grants and seasonal donations helped families manage travel, accommodation, reduced income, and essential living costs during treatment. Families reported reduced financial stress and improved wellbeing during an incredibly difficult time. Seasonal gifts provided emotional comfort and moments of joy for children and their families.
FINANCIAL REVIEW
Reserves policy
The Trustees aim to maintain sufficient reserves to ensure stability and continuity of support for families. Current reserves are considered appropriate for the scale of operations.
Going concern
The Trustees consider the charity to be financially stable and able to continue its work for the foreseeable future.
FUTURE PLANS
In the coming year, Jessica's Helping Hand aims to:
-
Increase the number of grants available to families
-
Grow community fundraising and partnerships across the Glasgow area
-
Expand awareness of the charity's work
-
Strengthen volunteer involvement and event capacity
Page 1
Jessica's Helping Hand
Report of the Trustees For The Year Ended 31 July 2025
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.
Jessica's Helping Hand is governed by its constitution.
Recruitment and appointment of new trustees
Trustees are appointed in accordance with the governing document. New trustees receive an induction covering governance responsibilities, safeguarding, and charity operations.
Risk management
The Trustees regularly review risks facing the charity. Key risks include:
-
Financial sustainability - mitigated through diversified fundraising and donor engagement
-
Operational capacity - managed through volunteer support and clear planning
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
SC051838
Principal address
9 Scalpay East Kilbride Glasgow G74 2BU
Trustees
Gillian Allum Chair Linda Allum Secretary Charlene Heath Treasurer Paul Allum Andrew Gibson Paul Allum Elizabeth Allum June Lynch
Independent Examiner
Andrew Logan CA Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 2
Jessica's Helping Hand
Report of the Trustees For The Year Ended 31 July 2025
STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued
Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). 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.
Approved by order of the board of trustees on 30 April 2026 and signed on its behalf by:
Gillian Allum - Trustee
Page 3
Independent Examiner's Report to the Trustees of Jessica's Helping Hand
I report on the accounts for the year ended 31 July 2025 set out on pages five to ten.
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 :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
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.
Andrew Logan CA The Institute of Chartered Accountants of Scotland
Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
30 April 2026
Page 4
Jessica's Helping Hand
Statement of Financial Activities
For The Year Ended 31 July 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 27,701 Fundraising activities 2 48,735 Total 76,436 EXPENDITURE ON Raising funds Fundraising expenditure 28,716 28,716 Charitable activities Charitable activities 34,417 Total 63,133 NET INCOME/(EXPENDITURE) 13,303 RECONCILIATION OF FUNDS Total funds brought forward 17,404 TOTAL FUNDS CARRIED FORWARD 30,707 |
2024 Total funds £ 10,213 36,540 46,753 20,178 20,178 32,385 52,563 (5,810) 23,214 17,404 |
|---|---|
The notes form part of these financial statements
Page 5
Jessica's Helping Hand
Balance Sheet
31 July 2025
| 2025 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 30,707 NET CURRENT ASSETS 30,707 TOTAL ASSETS LESS CURRENT LIABILITIES 30,707 NET ASSETS 30,707 FUNDS 5 Unrestricted funds 30,707 TOTAL FUNDS 30,707 |
2024 Total funds £ 17,404 |
|---|---|
| 17,404 | |
| 17,404 | |
| 17,404 | |
| 17,404 | |
| 17,404 |
The financial statements were approved by the Board of Trustees and authorised for issue on 30 April 2026 and were signed on its behalf by:
Gillian Allum - Trustee
The notes form part of these financial statements
Page 6
Jessica's Helping Hand
Notes to the Financial Statements For The Year Ended 31 July 2025
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 | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 48,735 | 36,540 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
continued...
Page 7
Jessica's Helping Hand
Notes to the Financial Statements - continued For The Year Ended 31 July 2025
| 4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL | ACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | ||||
| fund | ||||
| £ | ||||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 10,213 | |||
| Fundraising activities | 36,540 | |||
| Total | 46,753 | |||
| EXPENDITURE ON | ||||
| Raising funds | ||||
| Fundraising expenditure | 20,178 | |||
| 20,178 | ||||
| Charitable activities | ||||
| Charitable activities | 32,385 | |||
| Total | 52,563 | |||
| NET INCOME/(EXPENDITURE) | (5,810) | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 23,214 | |||
| TOTAL FUNDS CARRIED FORWARD | 17,404 | |||
| 5. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.8.24 | in funds | 31.7.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 17,404 | 13,303 | 30,707 | |
| TOTAL FUNDS | 17,404 | 13,303 | 30,707 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 76,436 | (63,133) | 13,303 | |
| TOTAL FUNDS | 76,436 | (63,133) | 13,303 |
continued...
Page 8
Jessica's Helping Hand
Notes to the Financial Statements - continued For The Year Ended 31 July 2025
5. MOVEMENT IN FUNDS - continued
Comparatives for 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 |
| Comparative 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) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.8.23 | in funds | 31.7.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 23,214 | 7,493 | 30,707 |
| TOTAL FUNDS | 23,214 | 7,493 | 30,707 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 123,189 | (115,696) | 7,493 |
| TOTAL FUNDS | 123,189 | (115,696) | 7,493 |
continued...
Page 9
Jessica's Helping Hand
Notes to the Financial Statements - continued For The Year Ended 31 July 2025
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
Page 10
Jessica's Helping Hand
| INCOME AND ENDOWMENTS Donations and legacies Donations Fundraising activities Fundraising events Total incoming resources EXPENDITURE Fundraising expenditure Fundraising events expenses Charitable activities Donations & gifts General expenses Computer & website expenses Grants to individuals Total resources expended Net income/(expenditure) |
Detailed Statement of Financial Activities For The Year Ended 31 July 2025 2025 2024 £ £ 27,701 10,213 48,735 36,540 76,436 46,753 28,716 20,178 2,349 1,523 2,395 1,395 1,023 877 28,650 28,590 34,417 32,385 63,133 52,563 13,303 (5,810) |
|---|---|
This page does not form part of the statutory financial statements
Page 11