Hotline Meals Service Charity Number: 1066575
Index
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7 to 12 |
HOT LINE MEALS SERVICE (LONDON)
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2022
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 2022
The trustees present their report with the financial statements of the charity for the year ended 30 June 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).
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
The trustees are satisfied with the results of the year. Income fell by about 20% and expediture was down some 28%. There was a surplus for the year.
FINANCIAL REVIEW
Reserves policy
The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end were £107,479 (2021 - £85,810)
FUTURE PLANS
charity plans to continue its activities for the foreseeable future subject to satisfactory income.
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 reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
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HOT LINE MEALS SERVICE (LONDON)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022
STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the 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 which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 19 December 2022 and signed on its behalf by:
Mrs E Brinner - Trustee
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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 2022.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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
19 December 2022
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What we offer
MEALS
Hot Line Meals provides over 150 kosher meals daily to people who cannot cook a meal for themselves and their families as a result of limitations caused by temporary or long term illness. This includes elderly people; people on low income; people with special needs or impaired mobility; dysfunctional individuals or parents suffering mental health issues; and people who cannot get out due to recovery from a debilitating illness, hospitalisation, surgery or after child-birth. We work in partnership with local welfare organisations such as Bikur Cholim D’Satmar, North London Bikur Cholim, Ezer Leyoldos who refer to us those in need of our services. The Hot Line Meals Service is regulated by Hackney Food Rating Association, and has achieved a rating of Level 5.
BEFRIENDING
The visits made by our friendly volunteers disperse the clouds of social isolation that hover over many of our elderly users. The human contact it provides is an important social and welfare benefit, making sure all is well and that users are able to unpack and access the meals. This safeguards their health, well-being and independence and enables the elderly people to remain at home for as long as possible. These social visits are like light-bulbs, brightening their otherwise monotonous daily schedules.
SERVICE
When preparing nutritious meals we take into account the specific needs and wishes of our users, including soft and easily digestible food, specific dietary needs such as diabetes, food allergies and cultural requirements. The meals are cooked daily by 12 volunteer chefs in our purpose built commercial kitchen and packed by 104 volunteers of all ages each week. The meals are delicious, attractive and culturally appropriate, with a different menu each day. The food is delivered daily to the families' homes free of charge, by 59 volunteers, providing recipients with vital physical and emotional support. All work is overseen by the project manager who has a level 4 award in Managing Food Safety in Catering to ensure that our service is delivered to a high standard.
TRAINING
As well as training our staff to conform with Health and Safety regulations, we offer accredited training to enhance the mediocre employment prospects of disadvantaged young people. We provide a variety of courses related to the Hospitality and Catering sector which includes Ofqual accredited Level 2 Food Handling; Emergency First Aid at Work; and Food Allergens. In conjunction with the accredited training we offer practical cookery classes and volunteer placement in our kitchen. The accreditation is a symbol of achievement that enhances the young people's self-esteem and self-image and most importantly, improves their CVs, skills and employment opportunities.
Projects
We ran a massive food distribution program with the support from the Lottery Covid Grant, HSF and Fareshare and other generous donors providing hot meals as well as nutritious food parcels of fresh fruit, vegetables, drinks and eggs for larger families. The food provided consists of 5 main food groups, to ensure that the recipients get a wide range of nutrients in the morning and evening. The food packages delivered will contribute towards nutritionally balanced meals in alignment with the NHS Eat Well guidelines.
The aim of the project is to improve the quality of the lives of isolated and frail elderly people by providing a befriending buddy who will keep them in touch with the outside world. This will ease their social isolation they have found themselves in due to the pandemic and provide a focus to their daily activities.
Projects
We have provided training to over 150 volunteers and people from within the community in level 2 food hygiene and level 3 in food allergens and first aid, which helped them towards getting them into employment. Our project manager has Level 4 management in catering and we have a Level 5 Food Hygiene rating.
We ran a couple of accredited training sessions for our volunteers and are planning a new project which will benefit 24 deprived young local people aged 15-25. This project will train the young people in the preparation, cooking, packing and the delivering of our hot nutritious meals. This will give them the knowledge and understanding of basic food hygiene, associated food hazards, food hygiene practice and controls, based upon an awareness of food safety management systems.
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Projects
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Hotline meals provide food vouchers to families who have become vulnerable and are finding themselves in an unexpected financial crisis due to the current cost of living crisis. We supplied hundreds of families with vouchers for fish, meat and groceries. We reached out to help over 800 disadvantaged families in financial crisis, with an average of 8 children per family.
Our Lunch Clubs runs in partnership with Schonfeld Square:
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Nutritious healthy two course lunches at affordable prices.
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Health and wellbeing sessions.
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Movement and fitness classes.
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Activities e.g. singing classes.
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Local outings, walks and trips to the seaside.
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Advice and support services.
Facts and Figures
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350 18,200
53,600 60
180 86
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What they say...
"Hot Line Meals has saved my life! I was battling Leukaemia and a severe attack of the shingles. My immune system had shut down and I had lost my appetite for food. I lost 40 pounds and was slowly starving to death, until my doctor notified Hot Line Meals Service and hot, nutritious meals began to arrive daily. Now my future is hopeful. I am gaining weight and no longer feel that I am alone. It is really appreciated when the volunteers stay and keep me company, it is the only thing that keeps me connected to the outside world. My heartfelt thanks for a job well done.”
"Thank you ever so much for the yummy, yummy supper you sent us. The chicken and potatoes were really delicious. I even finished my whole plate like a big boy because that’s how good it was." Sammy
Mrs S.
"Just a quick note of thanks for the wonderful meal you sent my family yesterday. I’m recuperating from surgery and feel at ease knowing my family’s nutritious needs are being met." Esther
"I was sitting at home feeling so isolated and lonely. My wife passed away recently and I was still struggling to get over the loss. One day suddenly, I hear a knock at the door. Tentatively, I went to answer. What a surprise! Standing there was a friendly Hot Line volunteer delivering a warm meal. The volunteer helped me unpack the meal and asked me about my day. It felt so good to speak to someone. Thanks for helping me see positive again."
Mr J.
Case Studies
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, after much 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 Level 2 Food Handling, First Aid and Level 3 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 53,600 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 generous support from our 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 also distributed food vouchers such as fish, meat and groceries to 60,000 people reaching out to those in dire need.
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 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 470,112 | 12,157 | 482,269 | 609,495 | |
| EXPENDITURE ON | |||||
| Raising funds | 7,329 | - | 7,329 | 7,323 | |
| Charitable activities | 2 | ||||
| Provision of meals to the needy | 429,066 | 23,935 | 453,001 | 636,302 | |
| Total | 436,395 | 23,935 | 460,330 | 643,625 | |
| NET INCOME/(EXPENDITURE) | 33,717 | (11,778) | 21,939 | (34,130) | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 74,032 | 11,778 | 85,810 | 119,940 | |
| TOTAL FUNDS CARRIED FORWARD | 107,749 | - | 107,749 | 85,810 |
The notes form part of these financial statements
Page 5
HOT LINE MEALS SERVICE (LONDON)
STATEMENT OF FINANCIAL POSITION 30 JUNE 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 5 | 23,660 | 27,835 |
| CURRENT ASSETS | |||
| Debtors | 6 | 113,229 | 50,705 |
| Cash at bank and in hand | 19,942 | 39,431 | |
| 133,171 | 90,136 | ||
| CREDITORS | |||
| Amounts falling due within one year | 7 | (49,082) | (32,161) |
| NET CURRENT ASSETS | 84,089 | 57,975 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 107,749 | 85,810 | |
| NET ASSETS | 107,749 | 85,810 | |
| FUNDS | 9 | ||
| Unrestricted funds | 107,749 | 74,032 | |
| Restricted funds | - | 11,778 | |
| TOTAL FUNDS | 107,749 | 85,810 |
The financial statements were approved by the Board of Trustees and authorised for issue on 19 December 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 6
HOT LINE MEALS SERVICE (LONDON)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings
- 15% on reducing balance
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.
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 2022
2. CHARITABLE ACTIVITIES COSTS
| 2. | CHARITABLE ACTIVITIES COSTS | |||
|---|---|---|---|---|
| Support | ||||
| Direct | costs (see | |||
| Costs | note 3) | Totals | ||
| £ | £ | £ | ||
| Provision of meals to the needy | 428,360 | 24,641 | 453,001 | |
| 3. | SUPPORT COSTS | |||
| Human | ||||
| Management | Finance | resources | ||
| £ | £ | £ | ||
| Provision of meals to the needy | 1,245 | 1,023 | 1,291 | |
| Governance | ||||
| Other | costs | Totals | ||
| £ | £ | £ | ||
| Provision of meals to the needy | 15,056 | 6,026 | 24,641 | |
| Support costs, included in the above, are as follows: | ||||
| Management | ||||
| 2022 | 2021 | |||
| Provision | ||||
| of meals | ||||
| to the | Total | |||
| needy | activities | |||
| £ | £ | |||
| Sundries | 1,245 | 939 | ||
| Finance | ||||
| 2022 | 2021 | |||
| Provision | ||||
| of meals | ||||
| to the | Total | |||
| needy | activities | |||
| £ | £ | |||
| Bank interest | 1,023 | 1,317 | ||
| Human resources | ||||
| 2022 | 2021 | |||
| Provision | ||||
| of meals | ||||
| to the | Total | |||
| needy | activities | |||
| £ | £ | |||
| Training and Staff welfare | 1,291 | 1,385 |
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HOT LINE MEALS SERVICE (LONDON)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022
3. SUPPORT COSTS - continued Other
| SUPPORT COSTS - continued Other |
||
|---|---|---|
| 2022 | 2021 | |
| Provision | ||
| of meals | ||
| to the | Total | |
| needy | activities | |
| £ | £ | |
| Postage and stationery | 9,169 | 5,935 |
| Motor and travel costs | 5,887 | 4,844 |
| 15,056 | 10,779 | |
| Governance costs | ||
| 2022 | 2021 | |
| Provision | ||
| of meals | ||
| to the | Total | |
| needy | activities | |
| £ | £ | |
| Independent examiner's fee | 900 | 900 |
| Independent examiner's other fees | 1,200 | 900 |
| General expenses | 3,926 | 443 |
| Legal and professional fees | - | 4,406 |
| 6,026 | 6,649 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2022 nor for the year ended 30 June 2021.
5. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Fixtures | |
| and | |
| fittings | |
| £ | |
| COST | |
| At 1 July 2021 and 30 June 2022 | 76,041 |
| DEPRECIATION | |
| At 1 July 2021 | 48,206 |
| Charge for year | 4,175 |
| At 30 June 2022 | 52,381 |
| NET BOOK VALUE | |
| At 30 June 2022 | 23,660 |
| At 30 June 2021 | 27,835 |
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HOT LINE MEALS SERVICE (LONDON)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Other debtors | 111,929 | 28,864 | |||
| Tax recoverable | - | 2,866 | |||
| Prepayments | 1,300 | 18,975 | |||
| 113,229 | 50,705 | ||||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Trade creditors | 34,269 | 24,287 | |||
| Taxation and social security | 805 | - | |||
| Other creditors | 14,008 | 7,874 | |||
| 49,082 | 32,161 | ||||
| 8. | ANALYSIS OF NET ASSETS BETWEEN FUNDS | ||||
| 2022 | 2021 | ||||
| Unrestricted | Restricted | Total | Total | ||
| fund | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| Fixed assets | 23,660 | - | 23,660 | 27,835 | |
| Current assets | 133,171 | - | 133,171 | 90,136 | |
| Current liabilities | (49,082) | - | (49,082) | (32,161) | |
| 107,749 | - | 107,749 | 85,810 | ||
| 9. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 1.7.21 | in funds | 30.6.22 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 74,032 | 33,717 | 107,749 | ||
| Restricted funds | |||||
| Restricted fund brought forward | 11,778 | (11,778) | - | ||
| TOTAL FUNDS | 85,810 | 21,939 | 107,749 |
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HOT LINE MEALS SERVICE (LONDON)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 470,112 | (436,395) | 33,717 |
| Restricted funds | |||
| Restricted fund brought forward | 12,157 | (23,935) | (11,778) |
| TOTAL FUNDS | 482,269 | (460,330) | 21,939 |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.7.20 | in funds | 30.6.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 108,162 | (34,130) | 74,032 |
| Restricted funds | |||
| Restricted fund brought forward | 11,778 | - | 11,778 |
| TOTAL FUNDS | 119,940 | (34,130) | 85,810 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 467,167 | (501,297) | (34,130) |
| Restricted funds | |||
| Restricted fund | 142,328 | (142,328) | - |
| TOTAL FUNDS | 609,495 | (643,625) | (34,130) |
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HOT LINE MEALS SERVICE (LONDON)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2022.
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