OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-06-30-accounts

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"

Page 2

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

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

Page 3

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:

  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

19 December 2022

Page 4

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.

----- Start of picture text -----
Projects
----- End of picture text -----

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:

Facts and Figures

----- Start of picture text -----
350 18,200
53,600 60
180 86
----- End of picture text -----

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

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.

Page 7

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

Page 8

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

Page 9

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

Page 10

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)

Page 11

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.

Page 12