The trustees present their annual report and financial statements for the year ended 30 June 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 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 2019).
Introduction
The trustees confirm that they had due regard to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities. When considering potential projects to support, Just1Life applies criteria which have been agreed on by the trustees, namely that it is educational in nature and has a transformational impact on those who are participating.
Our university scholars in Kenya receive financial support from Just1Life and funds are disbursed to the students through an accountant who distributes funds upon receipt of invoices from the universities and course administrators, and landlords or housing providers. These invoices are checked and approved by the accountant and one of our key individuals based in Nairobi, Nadeem Ahmed. Students are given a stipend for living expenses and must work within a given budget.
Our other projects (Mvumi and Sari Hati) are all administered on the ground, in their respective countries, by organisations which have provided their safeguarding policies, and who also provide reports and financial accounts to the trustees for review. Just1Life maintains contact with the projects and their administrators.
The trustees communicate on a regular basis, and maintain contact, for the purpose of reviewing the projects being funded.
The charity has low administrative costs as a majority of the work is done on a volunteer basis.
In October 2023, a decision was taken by the current board of trustees to bring Just 1 Life’s main charitable project in Kenya to a close and to wind down the projects undertaken by Just 1 Life. Having had primary responsibility for managing the charity for many years, Andrew Green and Jennifer Hirschl indicated a wish to resign from the board. The initial intention was to close Just 1 Life. However, in early 2024, Leona Powell indicated a wish to continue with Just 1 Life’s work, but with a view to focussing on domestic projects rather than working on so many projects overseas. Further information is given below. As a result, the composition of the board of trustees was changed, and the trustees are now Leona Powell and a new trustee, Thomas Baker.
Just1Life's principal objective is to have an immediate and transformative positive impact on the lives of those people it supports. The current focus is on (1) providing access to education to those who would otherwise be deprived of that opportunity, and (2) supporting local projects that tangibly improve the lives of vulnerable and disenfranchised young people within their communities.
1) Kenya - University Scholars
Since 2016, Just1Life has been awarding scholarships (covering tuition and living expenses) to 31 students at a number of Keying universities. The university scholars were selected on the basis of academic ability. Without a Just1Life scholarship they would not be able to attend university. Each scholar was studying a subject of practical application, thereby increasing the prospect of post-university employment. The subjects include engineering, sports medicine, law, economics and accountancy. Each scholar has been allocated a Trustee mentor, with whom regular contact is encouraged.
By the end of the financial year June 2024 all of the Kenyan scholars had completed their studies and graduated. Almost all (around 95%) of the graduates that have benefitted from Just1Life's support are now employed and the remaining 5% are pursuing business ventures as they continue looking for stable job opportunities. Two of the graduates are working overseas as they pursue their Masters Degrees. Giving these students the opportunity to pursue and complete their degree courses has enabled them to become economically stable to an extent of uplifting the standards of their families.
Over its course, the Programme in Kenya has funded approximately 60 university students through a range of degrees. The last remaining Kenyan scholar finished their studies in December 2023.
The charity spends approximately £3,000 annually on accountants and sundry expenses in ensuring proper management and oversight of the Kenyan project, and there is an associated time burden in completing the administration related to the charity. In consequence, as indicated above, this year will be the last year in which J1L provides support to Kenyan students. Whilst it has been a huge success, no further scholars will be taken in future years.
2) Tanzania - Mvumi
Just1Life's Tanzanian University scholarship programme began in 2016. Since the programme started, Just1Life has provided over 44 scholarships (including to seven blind or visually impaired students) and over 24 students have now graduated from Tanzanian universities so far.
We provide scholars with tuition fees and living expenses and, in the case of the blind students, the costs of specialist equipment needed to enable them to complete their studies.
As with the Kenya programme, the Just1Life scholars are selected on the basis of academic ability. They were selected from a pool of candidates referred to Just1Life by the Mvumi School Trust in Tanzania, with whom Just1Life has an ongoing relationship. Without the scholarship, the students would be unable to attend university. Their courses have included Medicine, Accounting, Agricultural Science, Chemistry, Finance, Pharmacology, Law, Nursing, and Engineering.
During the 2023-24 financial year a further 6 scholars were funded privately by Leona Powell as a result of the uncertainty as to the future of Just1Life, as indicated above. Having taken the decision to continue with the charity, the Mvumi project will be funded by Just1Life again going forward into future years. The current board considers that the Mvumi project is very efficient and effective, in particular as a result of the excellent partnership between Just1Life and the Mvumi School Trust, another UK based charity, which takes on the primary responsibility for putting forward a pool of potential candidates as scholars (who are then selected on the basis of ability and need by Just1Life) and distributing scholarship funds to students. The project continues to be very successful and in consequence it is intended to continue supporting Mvumi scholars for the time being.
3) Sari Hati in Bali, Indonesia
Sari Hati School is a charity funded school for children and young adults with special needs in Ubud, Bali. The vast majority of the school's income is spent on salaries, with its other expenses being relatively low. Just 1 Life provided £12,100 of funding over the course of the year, paid in two equal six monthly tranches in January and July (where total expenses of the school amounted to approximately £28,000).
Approximately 45 students attend the school. They are supported by 8 teachers, 1 assistant teacher, 2 kitchen staff and a manager. There is also a team of regular volunteers who provide specialised support as a part of the timetable. Students attend 4 days per week from 10am until 3pm. They also attend on additional days for special events.
The students are, broadly, split into two age groups and, among the younger children, there is a special group for students with high level needs. There are individualised programmes for each student with a focus on communication and self care. All groups come together for dance, music and craft activities. Certain students are home-schooled and look forward to their teachers visiting.
The school's aim is for its pupils to develop work skills so that they can become independently self-sufficient. The school recently held its first Graduation Ceremony for students who had successfully fulfilled all the criteria of communication skills, self-care skills, independent living skills and work skills.
During the financial year, Sari Hati School has continued to grow and flourish. The curriculum continues to be based on arts, music and dance that remains an important and favourite part of their learning. Over the past 6 months our students and team have performed at many different venues. Their performances have been very well received and enjoyed by many. Our art and craft have also been displayed at many weekend markets and other venues. We currently have many visitors who enjoy joining our music and dance sessions in the afternoons. All other aspects of the curriculum are still covered on a scheduled timetable for both groups. We continue to offer 1:1 and small group support for those who need it.
However, as a result of the changes to J1L indicated above, the charity will no longer fund Sari Hati in future years. It is likely that some of the retiring trustees may provide individual support going forwards.
In summary, over the last financial year, Just1Life has funded multiple scholarships in Kenya and Tanzania; and has provided around 80% of the funding for the students at Sari Hati school in Bali. The charity has thereby had a transformational impact on the lives of multiple young people.
Although the structure of Just1Life has now been changed, it will continue to fund the project in Tanzania, and moving forwards it will engage in other projects intended to transform the lives of young people in the UK, as indicated below.
The charity had a surplus for the year of £27,016(2023: deficit £2,568) and made charitable donations in the furtherance of its objectives of £36,810 (2023: £21,778). At 30 June 2024 the charity had unrestricted reserves of £29,490 (2023: £2,474). The trustees are satisfied that the objectives of the charity continue to be achieved. Post year end the charity has continued to receive funding enabling the trustees to make donations in accordance with the charity's objectives including the long-term support and development of our education projects.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
As indicated above, looking ahead, Just 1 Life intends to carry on its charitable objects, but principally through projects which are geographically closer to the UK. The Tanzania programme is self-contained and very efficient, in particular as a result of the partnership between Just 1 Life and the Mvumi School Trust (which works directly with children in Tanzania). Accordingly it is intended to continue supporting a small number of scholars per year in the same way going forwards.
In relation to other new projects, we intend to look for new ways to offer life changing opportunities to people, and in particular to young people, through education. There are three main domestic projects:
Firstly, Just 1 Life continues to provide funding to David O'Mahoney, an army veteran, to run his "Endeavour Award Programme", which delivers an 8 week intervention across all year groups at St Ignatius College, aimed at improving student behaviour, attendance, educational and social outcomes while also reducing permanent and temporary exclusions.
Secondly, Just 1 Life now supports "Getting Court", a programme in Oxfordshire which provides unique insight and experience of the justice system in operation to children and teenagers at risk of becoming involved in crime.
Thirdly, Just 1 Life is working on a new start-up project intended to bring increased access to classical music to primary school children who would otherwise gain little or no access to music through their schooling. This project is currently being put together, in collaboration with the Castalian String Quartet. The intention is to deliver multiple music workshops (once per term) to children in academic years 3 and/ or 4 in at least 3 primary schools in Oxfordshire during the 2024-25 academic year. The hope is to reach at least one hundred children in that community over the course of the year.
The charity is run by a board of trustees and constituted as a company limited by guarantee. The governing document is the company's articles of association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The trustees of Just1Life Ltd are based in London. The trustees raise funds and manage the charity. New trustee appointments may be made by ordinary resolution.
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees (who are also the directors of Just 1 Life Limited for the purposes of company law) are responsible for preparing the Trustees Annual 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 which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these 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 accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the accounts on a 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 that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustee's report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Just 1 Life Limited (the charity) for the year ended 30 June 2024.
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements 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
the financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Just 1 Life Limited is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Lynton House, 7-12 Tavistock Square, London, WC1H 9BQ.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Gift Aid reclaimable
Donations made
Analysis of donations made
Scholarship and other donations include funds to Centres in Kenya, Tanzania and Bali £14,810 (2023: £21,778) and projects in the UK £22,000 (2023: Nil).
The average monthly number of employees, including the trustees, during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The company is limited by guarantee. The liability of members is limited by the company's Memorandum of Association to a sum not exceeding £10 per member.
There were no disclosable related party transactions during the year (2023 - none).