Just Teen Support Ltd - Charities report - 22.2

REGISTERED COMPANY NUMBER: 12336514 (England and Wales)

REGISTERED CHARITY NUMBER: 1195377

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 NOVEMBER 2022

FOR

JUST TEEN SUPPORT LTD

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

7

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2022. 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

Just Teen Support (Jteen) is a non-profit, volunteer led organisation committed to helping Jewish teens get the emotional wellbeing support they need. There are often situations when a young person has no one to turn to or just doesn't want anyone to know what they are going through. Our counsellors and professional therapists are ready to provide non-judgemental support and empowerment for Jewish adolescents going through any emotional challenges and if necessary, refer them on to the appropriate organisations.

The objects of the charity are as follows:

1 The relief of emotional distress amongst young people by providing an SMS (text) based monitored service with the object of improving the conditions of life of such persons, so that they can overcome the emotional challenges they face.

2 To advance in life and relieve the needs of young persons whose welfare is at risk or impaired by abuse or neglect or social disadvantage by providing support advice and assistance to enable them to participate in society as independent, mature and responsible individuals.

3 The promotion of good mental health among young people by raising awareness of mental health issues that affect young people.

Public benefit

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 future activities and setting the grantmaking policy.

Volunteers

The charity has 60 volunteers.

FINANCIAL REVIEW

Financial position

During the year the Just Teen Support raised £77,218 in unrestricted donations (2021: £56,264) and spent £135,558 on its charitable activities (£2021: £29,934). The charity had a net deficit in the year of £58,340 (2021: £26,330 surplus).

Reserves policy

The charity aims to maintain reserves in order that it is in a position to achieve grant making activities at a consistent level and to cover contingencies of additional calls being made upon the charity for support of organisations, institutions or individuals in times of need.

Going concern

At the balance sheet date the charity had funds in deficit of £32,010 (2021: £26,330 surplus). The trustees are satisfied that the charity has the support of its creditors and is able to raise sufficient funds to continue its charitable activities for the foreseeable future.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12336514 (England and Wales)

Registered Charity number

1195377

Registered office

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

Trustees

Mr A Barr

Ms R Greenberg

Mr E Seliger

Company Secretary

Mr A Barr

Independent Examiner

Mr Daniel Fine, FCA

Melinek Fine LLP

Chartered Accountants

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

Approved by order of the board of trustees on 31 August 2023 and signed on its behalf by:

Mr A Barr - Trustee

Independent examiner's report to the trustees of Just Teen Support Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Daniel Fine, FCA

Melinek Fine LLP

Chartered Accountants

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

31 August 2023

2022

2021

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

77,218

56,264

EXPENDITURE ON

Charitable activities

Charitable activities

135,558

29,934

NET INCOME/(EXPENDITURE)

(58,340

)

26,330

RECONCILIATION OF FUNDS

Total funds brought forward

26,330

-

TOTAL FUNDS CARRIED FORWARD

(32,010

)

26,330

2022

2021

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Debtors

3

600

-

Cash at bank

11,552

27,470

12,152

27,470

CREDITORS

Amounts falling due within one year

4

(44,162

)

(1,140

)

NET CURRENT ASSETS/(LIABILITIES)

(32,010

)

26,330

TOTAL ASSETS LESS CURRENT LIABILITIES

(32,010

)

26,330

NET ASSETS

(32,010

)

26,330

FUNDS

Unrestricted funds

(32,010

)

26,330

TOTAL FUNDS

(32,010

)

26,330

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 31 August 2023 and were signed on its behalf by:

Mr A Barr - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

Taxation

The charity is exempt from corporation 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.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2022 nor for the year ended 30 November 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2022 nor for the year ended 30 November 2021.

3.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Other debtors

600

-

4.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade creditors

3,022

-

Other creditors

40,000

-

Accruals and deferred income

1,140

1,140

44,162

1,140

5.	RELATED PARTY DISCLOSURES

Included in other creditors is £30,000 from a company under the control of one of the trustees of the charity.