## **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: 1. 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 3. 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!_ - F.B _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 1. 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| |---|---|---| 2. 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 Page 7 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. Page 8 ## 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. 5. 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| |---|---| Page 9 ## 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| |---|---|---| |||| |||| |||| Page 10 ## 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| |---|---|---| Page 11 ## HOT LINE MEALS SERVICE (LONDON) ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021 11. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2021. Page 12