2021-06-30-accounts - Hot Line Meals Service (London)

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HOTLINE MEALS SERVICE

Charity Registration Number 1066575 Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2021

Index:

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

	Page
Reference and Administrative Details	1
Report of the Trustees	2
Independent Examiner's Report	3
Statement of Financial Activities	4
Statement of Financial Position	5
Statement of Cash Flows	6
Notes to the Statement of Cash Flows	7
Notes to the Financial Statements	8 to 12

HOT LINE MEALS SERVICE (LONDON)

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2021

TRUSTEES Mrs E Brinner Mrs R Just Mrs M Rothbart PRINCIPAL ADDRESS 59 Wellington Avenue London N15 6AX REGISTERED CHARITY 1066575 NUMBER INDEPENDENT EXAMINER Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS

Page 1

HOT LINE MEALS SERVICE (LONDON)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021

The trustees present their report with the financial statements of the charity for the year ended 30 June 2021. 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).

REFERENCE AND ADMINISTRATIVE INFORMATION

The information is shown on page 1 of the financial statements and forms part of this report.

OBJECTIVES AND ACTIVITIES Objectives and aims

The objects are provision of relief for persons who are housebound, or temporarily for other reasons, unable to provide meals for themselves, by providing kosher meals for such persons.

The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit.

ACHIEVEMENT AND PERFORMANCE Charitable activities See attached

FINANCIAL REVIEW Financial position See attached

Reserves policy See attached

FUTURE PLANS See attached

STRUCTURE, GOVERNANCE AND MANAGEMENT

Charity constitution

The charity is governed by a constitution dated 5 August 1997 as amended on 27 October 1997

Recruitment and appointment of new trustees

The power to appoint new trustees is vested in the board. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures.

Organisational structure

The trustees meet regularly to manage the affairs of the society. There are no full time staff, most charitable activities and administration are undertaken by volunteers.

Risk management

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.

In this regard the trustees actively review the major risks which the charity faces on a regular basis and have established systems to mitigate such.

Approved by order of the board of trustees on 27 April 2022 and signed on its behalf by:

Mrs E Brinner - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOT LINE MEALS SERVICE (LONDON)

Independent examiner's report to the trustees of Hot Line Meals Service (London)

I report to the charity trustees on my examination of the accounts of Hot Line Meals Service (London) (the Trust) for the year ended 30 June 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountant in England and Wales which is one of the listed bodies.

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

S Steinhaus FCA

Institute of Chartered Accountant in England and Wales Sugarwhite Meyer HS Ltd First Floor 94 Stamford Hill London N16 6XS

27 April 2022

Page 3

~~’ ‘~~ Your meals are super beyond description. We are extremely grateful to all who have a share in Thank you making this project a success - Mrs Kohn very much! 350 Elderly Users ~~’~~ Appreciated ~~‘ ’~~ ‘ “It is a wonderful feeling, You saved my life knowing that my with those grandmother will be delicious meals. Me a warm receiving 60 Volunteer and my family really nutritious meal from drivers enjoyed it. hotline every evening - Mrs M.C - F.B

Thank you very much!

53,600 Meals No words… delivered So Grateful ~~’~~ ‘ ~~’~~ ‘ Just writing to tell all of you at hotline The food that my mother refuses to eat anyone hotline meals else's food besides for hotline meals. 180 provided my We are extremely grateful to you for Dedicated mother with literally keeping her alive with your Volunteers was amazing– nutrition packed healthy meals. THANK warm and YOU - Mr H Joseph tasty, A great menu Thanks presented 1,900 beautifully. - B Stern Disadvantaged 86 trays of surplus Children food collected

Susan, aged 76 had been living alone for the past 45 years, since her husband passed away. She had always remained fiercely independent and had looked after herself. Unfortunately, at the age of 72, She suffered a severe infection in her foot and was hospitalised for 2 months. While in hospital she was diagnosed with type2 diabetes, and by the time she was discharged, she was disorientated, weak and suffered memory loss. This is where Hot Line Meals Services stepped in! We delivered daily fresh, hot and nutritious meals, thus contributing to the control of her diabetes and enabling her to stay home and recuperate which took 6 months; after that, she had recovered sufficiently to be able to cook again for herself, so that she became independent and safe in her own home once again.

Mrs M had been suffering from clinical depression for 2 years. As a result, she was unable to cook or shop for her family of 5 over this time. Her husband managed to keep the household going, doing the laundry and providing for the emotional needs of their children who were aged between 5 and 11 years. Hot Line Meals delivered daily nutritious meals for the family over this time, ensuring that the family could eat a wholesome healthy meal in the evenings. This played an important part in keeping the family together, healthy in mind and body.

These examples show Hot Line Meals Service at its best, supporting frail, sick, isolated and vulnerable people ,by providing fresh hot nutritious daily meals, for individuals and their families, enabling them to stay in their own homes, when often the prognosis otherwise would be for them to move in to full time care, thus losing their independence ,or deteriorating day by day. We have succeeded in accessing more funds this year, including new multi-year partnerships ,which have enabled us to reach more vulnerable users. The Hot Line Meals Service is regulated by Hackney Food Rating Association, and has this year achieved a rating of Level 4,aftermuch effort on our behalf. We are now working to bring this up the ultimate level 5.We improved our food handling methods and trained 112 volunteers in Level2 Food Handling, First Aid and Level3 Food Allergens. The trustees would like to record their very special thanks to all their faithful volunteers as well as to the generous donors. It is our donors and other generous charitable foundations and trusts who make it possible to continue providing this valuable service of over 52,500 meals annually to people who are struggling to put warm healthy food on the table. We look forward to many more years of providing the community with our vital service, with on going support from donors and volunteers.

Covid-19

We assisted people struggling with a range of challenges. People on low income, families who had fallen into a financial crisis due to the pandemic as well as people who couldn’t cook a meal for themselves and their families as a result of limitations caused by temporary or long term illness. We delivered meals for people with special needs or impaired mobility, dysfunctional individuals or those with parents suffering mental health issues, or people who couldn’t get out due to recovery from a debilitating illness, hospitalisation, surgery or after child-birth. The daily nutritious meals we delivered free of charge to those homes created a nurturing environment and relieved the tension between siblings, friends and family. This enabled all family members to stay connected through this turbulent period, until they recovered and regained their independence. We worked with NHS hospitals to accommodate for people who were discharged from hospital after getting covid, but couldn’t go home to their family, to come to the Corona Respite Home, set up by local community activists for respite and support.

We were able to encourage people to remain at home and reduce the spread of the virus by sending volunteers to undertake errands for those in isolation and by delivering parcels to recipients’ doorsteps rather than arranging central pick-up locations.

HOT LINE MEALS SERVICE (LONDON)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2021

				2021	2020
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies		467,166	142,327	609,493	356,858
EXPENDITURE ON
Raising funds		7,323	-	7,323	856
Charitable activities	2
Provision of meals to the needy		492,912	142,450	635,362	290,050
Other		939	-	939	-
Total		501,174	142,450	643,624	290,906
NET INCOME/(EXPENDITURE)		(34,008)	(123)	(34,131)	65,952
RECONCILIATION OF FUNDS
Total funds brought forward		108,162	11,778	119,940	53,988
TOTAL FUNDS CARRIED FORWARD		74,154	11,655	85,809	119,940

The notes form part of these financial statements

Page 4

HOT LINE MEALS SERVICE (LONDON)

STATEMENT OF FINANCIAL POSITION 30 JUNE 2021

Notes FIXED ASSETS Tangible assets 5 CURRENT ASSETS Debtors 6 Cash at bank and in hand CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 8 NET ASSETS FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS	2021 £ 27,835 47,839 39,431 87,270 (32,162) 55,108 82,943 2,866 85,809 74,154 11,655 85,809	2020 £ 31,963 14,247 97,007 111,254 (23,425) 87,829 119,792 148 119,940 108,162 11,778 119,940

The financial statements were approved by the Board of Trustees and authorised for issue on 27 April 2022 and were signed on its behalf by:

Mrs R Just - Trustee

Mrs M Rothbart - Trustee

The notes form part of these financial statements

Page 5

HOT LINE MEALS SERVICE (LONDON)

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2021
Notes
2021
£
Cash flows from operating activities
Cash generated from operations
1
(55,428)
Interest paid
(1,317)
Net cash (used in)/provided by operating activities
(56,745)
Cash flows from investing activities
Purchase of tangible fixed assets
(831)
Net cash used in investing activities
(831)
Change in cash and cash equivalents
in the reporting period
(57,576)
Cash and cash equivalents at the
beginning of the reporting period
97,007
Cash and cash equivalents at the end
of the reporting period
39,431

2020
£
57,741
(816)
56,925
(5,727)
(5,727)
51,198
45,809
97,007

The notes form part of these financial statements

Page 6

HOT LINE MEALS SERVICE (LONDON)

NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2021

RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest paid Adjustment Increase in debtors Increase/(decrease) in creditors Net cash (used in)/provided by operations	2021 £ (34,131) 4,958 1,317 1 (33,592) 6,019 (55,428)	2020 £ 65,952 5,641 816 - (1,747) (12,921) 57,741

ANALYSIS OF CHANGES IN NET FUNDS

	At 1.7.20	Cash flow	At 30.6.21
	£	£	£
Net cash
Cash at bank and in hand	97,007	(57,576)	39,431
	97,007	(57,576)	39,431
Total	97,007	(57,576)	39,431

The notes form part of these financial statements

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HOT LINE MEALS SERVICE (LONDON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

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 Act 2011. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Going concern

There are no material uncertainties about the charity's ability to continue.

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HOT LINE MEALS SERVICE (LONDON)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

2. CHARITABLE ACTIVITIES COSTS

3.

Support Direct costs (see Costs note 3) £ £ Provision of meals to the needy 615,232 20,130 SUPPORT COSTS Management Finance £ £ Other resources expended 939 - Provision of meals to the needy - 1,317 939 1,317 Governance Other costs £ £ Other resources expended - - Provision of meals to the needy 10,779 6,649 10,779 6,649	Totals £ 635,362 Human resources £ - 1,385 1,385 Totals £ 939 20,130 21,069

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020.

TANGIBLE FIXED ASSETS

COST At 1 July 2020 Additions At 30 June 2021 DEPRECIATION At 1 July 2020 Charge for year At 30 June 2021 NET BOOK VALUE At 30 June 2021 At 30 June 2020	Fixtures and fittings £ 75,210 831 76,041 43,247 4,959 48,206 27,835 31,963

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HOT LINE MEALS SERVICE (LONDON)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021 6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Other debtors 28,864 Prepayments 18,975 47,839 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Trade creditors 24,287 Taxation and social security 3,701 Other creditors 4,174 32,162 8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2021 £ Taxation and social security (2,866) 9. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2021 Unrestricted Restricted Total fund funds funds £ £ £ Fixed assets 26,997 838 27,835 Current assets 76,452 10,818 87,270 Current liabilities (32,161) (1) (32,162) Long term liabilities 2,866 - 2,866 74,154 11,655 85,809 10. MOVEMENT IN FUNDS Net movement At 1.7.20 in funds £ £ Unrestricted funds General fund 108,162 (34,008) Restricted funds Restricted fund brought forward 11,778 (123) TOTAL FUNDS 119,940 (34,131)		2020 £ 14,247 - 14,247 2020 £ 17,932 1,344 4,149 23,425 2020 £ (148) 2020 Total funds £ 31,963 111,254 (23,425) 148 119,940 At 30.6.21 £ 74,154 11,655 85,809

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HOT LINE MEALS SERVICE (LONDON)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Restricted fund brought forward Restricted fund TOTAL FUNDS	Incoming resources £ 467,166 (1) 142,328 142,327 609,493	Resources Movement expended in funds £ £ (501,174) (34,008) (122) (123) (142,328) - (142,450) (123) (643,624) (34,131)

Comparatives for movement in funds

		Net
		movement	At
	At 1.7.19	in funds	30.6.20
	£	£	£
Unrestricted funds
General fund	42,210	65,952	108,162
Restricted funds
Restricted fund brought forward	11,778	-	11,778
TOTAL FUNDS	53,988	65,952	119,940

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds DEFRA Merchant Taylors Consolidated Charities TOTAL FUNDS	Incoming resources £ 292,130 49,728 15,000 64,728 356,858	Resources expended £ Movement in funds £ (226,178) 65,952 (49,728) - (15,000) - (64,728) - (290,906) 65,952

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HOT LINE MEALS SERVICE (LONDON)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021

RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2021.

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