| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 |
| FOR |
| JMHA NORTH WEST |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 |
| FOR |
| JMHA NORTH WEST |
| JMHA NORTH WEST |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| Page |
| Report of the Trustees | 1 |
| Statement of Financial Activities | 2 |
| Balance Sheet | 3 |
| Notes to the Financial Statements | 4 | to | 6 |
| JMHA NORTH WEST (REGISTERED NUMBER: 08735450) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 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 5 April 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 |
| The charities objectives are to help those people that are vulnerable, and with the rise in domestic violence we have worked with women’s refuge in housing some of their clients, as well as homeless families or families living in below standard accommodation. |
| Due to our objectives listed above the charity oversees property refurbishments with a family in mind to be housed in the property once it has finished, working alongside our partners. |
| In the last 12 months our charity has continued to help with housing for vulnerable families within Rochdale and Middleton areas. |
| FINANCIAL REVIEW |
| Financial position |
| At the year ended 5th April 2025, the charity had total unrestricted funds (and free reserves) of £296. |
| Investment policy and objectives |
| The trustees have considered the most appropriate policy for investing funds and have found that a building society or bank account meets their requirements. |
| Reserves policy |
| Our financial policy is to hold monies within the charities bank account with the Co-Op Bank. As at April 5th 2025 we held £296. The day to day running expenses of the charity are minimal and if there is insufficient funds to over the full expenses, then this is paid for by the founding directors of the charity and reimbursed at a later stage if requested. |
| 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 |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
| Approved by order of the board of trustees on |
| JMHA NORTH WEST |
| STATEMENT OF FINANCIAL ACTIVITIES |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 2025 | 2024 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 778 |
| JMHA NORTH WEST (REGISTERED NUMBER: 08735450) |
| BALANCE SHEET |
| 5 APRIL 2025 |
| 2025 | 2024 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| CURRENT ASSETS |
| Cash at bank |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 4 |
| Unrestricted funds | 778 |
| TOTAL FUNDS | 778 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 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 |
| JMHA NORTH WEST |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 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 5 April 2025 nor for the year ended 5 April 2024. |
| Trustees' expenses |
| There were no trustees' remuneration or other benefits for the year ended 5th April 2025, nor for the year ended 5th April 2024. |
| Trustees Expenses: |
| 2025 | 2024 |
| £ | £ |
| Amounts paid to trustees | 1,484 | 1,670 |
| ====== | ====== |
| Expenses includes travel, subsistence and administrative expenses reimbursed. |
| JMHA NORTH WEST |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted |
| fund |
| £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 778 |
| 4. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 6.4.24 | in funds | 5.4.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 778 | (482 | ) | 296 |
| TOTAL FUNDS | (482 | ) | 296 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 1,002 | (1,484 | ) | (482 | ) |
| TOTAL FUNDS | ( |
) | (482 | ) |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 6.4.23 | in funds | 5.4.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 1,896 | (1,118 | ) | 778 |
| TOTAL FUNDS | 1,896 | (1,118 | ) | 778 |
| JMHA NORTH WEST |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 4. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 2,532 | (3,650 | ) | (1,118 | ) |
| TOTAL FUNDS | 2,532 | (3,650 | ) | (1,118 | ) |
| 5. | RELATED PARTY DISCLOSURES |
| Mr M Camden-Clarke and Mrs J Camden-Clarke are trustees of JMHA North West and also are directors of J&M Residential Limited. During the year income was received from J&M Residential Limited to JMHA North West totalling £1,002. |