## **Yismach Moshe Community Group** **Report and Financial Statements For The Year Ended 31 December 2022** **Charity Number 1080336** ## **Yismach Moshe Community Group** |Contents|| |---|---| ||Page| |Legal and Administrative Information|1| |Report of The Trustees|2 and 3| |Statement Of Financial Activities|4| |Balance Sheet|5| |Notes forming part of the financial statements|6 to 8| |Independent Examiner's Report|9| **Yismach Moshe Community Group** ## **Trustees** Mrs. Esther Low Mrs. Chana Josephs Mrs. Zeldy Sternlicht Mrs. Hodor Reizel Stern Mrs. Trainda Goldman ## **Administration Address** 227 Northwold Road London N16 7EH E mail:1summerdreams@gmail.com **Charity Number 1080336** ## **Accountants** C Rosen Page 1 ## **Yismach Moshe Community Group** ## **Report of the Trustees** The Trustees present their annual report with accounts of the Charity for the Year Ended 31 December 2022. ## **Status and Administration** The Charity, constituted by trust deed, dated 20th April 1999 and is a Registered Charity. ## **Trustees** The Trustees in office throughout the year were Mrs. Esther Low Mrs. Chana Josephs Mrs. Zeldy Sternlicht Mrs. Hodor Reizel Stern Mrs. Trainda Goldman No trustee nor any person connected with them received any remuneration during the year. ## **Investment Powers** The Trust Deed authorises the trustees to make and hold investments using the general funds of the Charity. ## **Constitution, Objects and Policies** The objectives of the Yismach Moshe Community Group are a) The advancement of education of young children by the provision of holiday and out of school play services. b) The provision of other such purposes which are charitable according to the law of England and Wales, as left to the discretion of the Trustees. ## **Activities and Achievement** We are very grateful to be able to report that this year saw a massive turnaround in donations, and we were able to operate in full force. Summer and winter playschemes helped almost two hundred children have fulfilling and stimulating holidays. Self esteem was boosted, and social skills thrived. We also continued with our Food distribution project, giving breakfast and supper to hungry kids ## **Grants and Donations** The Charity received grants of £ 0 this year. ## **Risk Management** The Governors have assessed the major risks to which the Charity is exposed. In particular, the operational and finance risks have been assessed: the Governors are satisfied that systems are in place to mitigate their exposure to major risks. Page 2 ## **Yismach Moshe Community Group** ## **Report of the Trustees** ## **Reserves Policy** The trustees retain reserves as necessary to maintain the operational capability of the Charity. ## **Responsibilities of the Trustees** Charity Law 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 as at the Balance Sheet Date, and of its incoming resources, including income and expenditure for the financial year. In preparing those financial statements, the Trustees should follow best practice and - a. Select suitable accounting policies and the apply them consistently. b. Make judgements and estimates that are reasonable and prudent. c. Follow applicable accounting standards and the Charities SORP 2015, disclosing and explaining any departures in the financial statements. d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them as Trustees to ensure that the financial statements comply with the Charity Law. The Trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other regularities. ## **Board Of Trustees** The members of the Board Of Trustees are set out on Page 1. Approved by The Trustees of Yismach Moshe Community Group on 23 October 2023, and signed on behalf of them all. Trustee Mrs. Esther Low Page 3 ## **Yismach Moshe Community Group** ## **Statement Of Financial Activities** ## **For The Year Ended 31 December 2022** |**For The Year Ended**
**31 December 2022**||| |---|---|---| |Notes Unrestricted
Restricted
Funds
Funds
£
£
**INCOMING RESOURCES**
**Activities to further the Charity's Objects**
2
0
61,246
**Total Incoming Resources**
0
61,246
**Total Incoming Resources**
**0**
**61,246**
**RESOURCES EXPENDED**
Cost of Generating Funds
0
0
**Net Incoming Resources Available**
**For Charitable Application**
**0**
**61,246**
Cost of Activities In Fu
3
of the Charity's Objects
0
54,748
Support Costs
4
0
0
Governance Costs
5
0
0
**Total Charitable Expenditure**
**0**
**54,748**
**Total Resources Expended**
3
**0**
**54,748**
**Net Movement In Funds**
**0**
**6,498**
**Transfer To / (From) Reserves**
0
0
**Net Reserves for the Year**
**0**
**6,498**
**Total Funds**
**9,688**
**16,954**
**Total Funds**
10
**£ 9,688**
**£ 23,452**
**Brought Forward**
**Carried Forward**|_2022_
_2021_
Total
Funds
_Total_
_Funds_
£
£
61,246
69,454
61,246
69,454
**61,246**
**69,454**
0
0
**61,246**
**69,454**
54,748
53,049
0
0
0
0
**54,748**
**53,049**
**54,748**
**53,049**
**6,498**
**16,405**
0
0
**6,498**
**16,405**
**26,642**
**10,237**
**£ 33,140**
**£ 26,642**|| |||69,454
**69,454**
0
**69,454**
53,049
0
0
**53,049**
**53,049**| |||**16,405**
0
**16,405**| |||**10,237**
**26,642**| Page 4 ## **Yismach Moshe Community Group** ## **Balance Sheet at 31 December 2022** |**Balance Sheet at**
**31 December 2022**||| |---|---|---| |Notes
**Current Assets**
Debtors
8
Cash at Bank and in Hand
**Net Current Assets**
**Total Assets less Current Liabilities**
**Net Assets**
9
**Restricted Funds**
10
**Unrestricted Funds**
11
**Total Funds**|_2022_
_2021_
£
£
4,500
4,500
28,640
22,142
33,140
26,642
33,140
26,642
33,140
26,642
**£ 33,140**
**£ 26,642**
23,452
16,954
9,688
9,688
**£ 33,140**
**£ 26,642**|| |||26,642
26,642| |||26,642| |||**26,642**| ||**£**|16,954
9,688
**26,642**| Approved by the Trustees on 23 October 2023, and signed on behalf of them all. Trustee Mrs. Zeldy Sternlicht The notes on pages 6 and 7 form part of these accounts. Page 5 ## **Yismach Moshe Community Group** ## **Notes To The Accounts - 31 December 2022** ## **1) Principal Accounting Policies Basis of Accounting** The Accounts have been prepared under the historical cost convention in accordance with the Charities Act (Accounts and Reports) 2011, and the Financial Reporting Standard for Smaller Entities 102, and follow the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (effective from April 2015). ## **Cash Flow** The accounts do not include a cash flow statement because the charity as a small reporting entity is exempt from the requirement to prepare such a statement. ## **Donations and Fund Accounting** Donations received for the general and main purposes of the Charity is included as unrestricted funds in the Statement of Financial Activities when receivable. Donations and Grants for activities restricted by the donors are taken to restricted funds if the wishes and conditions of the donor are legally binding on the Trustees. ## **Resources Expended** Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. The irrecoverable element of VAT is included with the item of expense to which it relates. |Unrestricted Restricted
Funds
Funds
£
£
**2)** Incoming Funds
Local Donations
0
0
Care & Share
0
Day Camp
0
0
Donations: General
61,246
0
61,246
Grants Received
General Grants
0
0
Total Grants
0
0
Total Grants and Donations Received
**£ 0**
**£ 61,246**|Total
Unrestricted Restricted
£
Funds
Funds
2022
£
£
0
0
0
0
0
0
0
0
61,246
51,183
61,246
0
51,183
0
0
18,271
0
0
18,271
**£ 61,246**
**£ 0**
**£ 69,454**
**£**|Total
£
2021
0
0
0
51,183| |---|---|---| |||51,183
18,271| |||18,271
**69,454**| Page 6 ## **Yismach Moshe Community Group** ||**Notes To The Accounts -**|**Notes To The Accounts -**|**31 December**|**31 December**|**2022**|||||| |---|---|---|---|---|---|---|---|---|---|---| |||Unrestricted|Restricted||Total||Unrestricted|Restricted|Total|| |**3) **|**Analysis of Total Resources**|Funds|Funds||_2022_||Funds|Funds|_2021_|| ||**Expended**|||||||||| ||**Charitable Activities**|£|£||£||£|£|£|| |Cost|of Activities In Furtherance|||||||||| |of the Charity's Objects||||||||||| ||**Summer Play Scheme**|||||||||| ||Club Activities|0|15,322||15,322||0|11,930|11,930|| ||Total
Summer Play Scheme|0|15,322||15,322||0|11,930|11,930|| ||**Food Distribution**|0|4,446||4,446||0|15,662|15,662|| ||Total
Food Distribution|0|4,446||4,446||0|15,662|15,662|| ||**Winter Play Scheme**||4,057||4,057|||11,240|11,240|| ||Total Winter Play Scheme|0|4,057||4,057||0|11,240|11,240|| ||**Care and Share**||8,695||8,695|||8,707|8,707|| |||0|8,695||8,695||0|8,707|8,707|| ||General Expenditure|||||||||| ||Administration||4,203||||0|0||0| ||Club Activities|0||0||0|0|0||0| ||Equipment|||0||0||1,460|1,460|| ||Maintenance|0||0||0|0|0||0| ||Professional Fees|||0||0||2,450|2,450|| ||Rent|||0||0||1,600|1,600|| ||Tutoring|0|18,025||18,025||0|0||0| ||Donations|0||||0|0|||0| ||Covid Relief Service|0||0||0|0|0||0| ||Total General Expenditure|0|22,228||22,228||0|5,510|5,510|| |**Total **|**Cost of Activities In Furtherance**|||||||||| ||**of the Charity's Objects**|**0**|**54,748**||**54,748**||**0**|**53,049**|**53,049**|| |**4) **|**Cost of Generating Funds**||||**£**|**0**|||**£**|**0**| |**5) **|**Governance Costs**|||||||||| ||Accountancy|||||0||||0| ||Bank Charges|||||0||||0| ||||||**£**|**0**|||**£**|**0**| |**6)**|**Taxation**|||||||||| ||The Charity is exempt from taxation on its charitable activities.|||||||||| |**7)**|The average number of Employees during the year, on a full time||||_2022_||||_2021_|| ||equivalent basis was||||1||||1|| No Employee was paid above £60,000 per year. Page 7 ## **Yismach Moshe Community Group** ## **Notes To The Accounts - 31 December 2022** |**8) Debtors**||||||_2022_|||||||_2021_||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||£|||||||£||||||| |Other Debtors||||||4,500|||||||4,500||||||| |||||||**£ 4,500**|||||||**£ 4,500**||||||| |**9) Net Assets of The Charity's Funds**|||||||||||||||||||| ||||||||||**Net**||||||||||| ||||||**Fixed**||||**Current**||||**Long Term**|||**Fund**|||| ||||||**Assets**||||**Assets**||||**Liabilities**|||**Balances**|||| |||||||£||||£|||£|||£|||| |**Restricted Funds**||||||||0||33,140|||||0|33,140|||| |**Unrestricted**|**Funds**|||||||0||||0|||0|||0|| |**Total Funds**|||||||**£**|**0**|**£**|**33,140**||||**£**|**0**|**£ 33,140**|||| |**10) Restricted Funds**||**: Movements**||**In**|**The Year**||||||||||||||| |**Balance at**|||||||||**Gains and **||||**Transfer**|**To**|||**Balance at**||| |**31 December 2021**||**Income**|||**Expended**||||**Losses**||||**From**|||**31 December 2022**|||| ||£|£||||£|||||||**Reserves**||||||£| |Grants|16,954|61,246||||54,748||||||0|||0||||23,452| |**Total Funds**|**£ 16,954**|**£ 61,246**||||**£ 54,748**|||||**£**|**0**||**£**|**0**|||**£ 23,452**|| |**11) Unrestricted**|**Funds**|**: Movements**||**In**|**The Year**||||||||||||||| |**Balance at**|||||||||**Gains and **||||**Transfer**|**To**|||**Balance at**||| |**31 December 2021**||**Income**|||**Expended**||||**Losses**||||**From**|||**31 December 2022**|||| ||£|£||||£|||||||**Reserves**||||||£| |General Reserve|9,688|||0||||0||||0|||0||||9,688| |**Total Funds**|**£ 9,688**||**£**|**0**|||**£**|**0**|||**£**|**0**||**£**|**0**||||**£ 9,688**| ## **12) Related Party Transactions** No trustee nor any person connected with them received any remuneration, or claimed any expense, during the year, from this or any related Charity. There were no Related Party Transactions in the Year. Page 8 ## **Independent Exmainer's Report to the Trustees on the Unaudited Accounts of the Charity Yismach Moshe Community Group For the Year Ended 31 December 2022** We report on the financial statements of Yismach Moshe Community Group for the Year Ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These financial statements have been prepared, under the historical cost convention, and in accordance with the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (Issued 2015), and the Financial Reporting Standard for Smaller Entities 102 (effective 2016), and the accounting policies set out therein. ## **Respective Responsibilities Of Trustees and Independent Exmainer** As described on page 3, the trustees of the charity are responsible for the preparation of the accounts, and they consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 144 of the Act, whether particular matters have come to our attention. ## **Basis of Independent Examiner's Report** Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. These procedures provide only the assurance expressed in our opinion. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. ## **Opinion** In our opinion, no matter has come to our attention, - 1) which gives us reasonable cause to believe that, in any material respect, the requirements a) to keep accounting records in accordance with section 130 of the Act; and - b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or - 2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date 23 October 2023 ## **Independent Exmainer** C Rosen Page 9 ## Yismach Moshe Community Group SUMMER DREAMS PLAYSCHEME ## Introduction Twenty years ago a concerned group of parents were discussing the different options of holiday provision available for their children. As members of the Jewish Community there was no summer playscheme suitable for them. The combination of needing a low cost programme as well as a culturally sensitive group meant that there was no option – Summer Dreams was born! From its early humble beginnings our group has developed into a professional group providing an excellent Summer playscheme. Guided by our local Voluntary Sector Support group we have developed policies and procedures appropriate to our needs and established a firm financial base. With a broad approach to fundraising we have been able to provide a first class service at a minimal cost to our users. ## Our Project We run a summer play scheme which is specifically geared towards the needs of the children in our area. We provide exciting, fun and educational activities, organise outings to places of interest and relaxation, provide games and group activities to encourage children to socialize one with another and inspire the children with song ,dance and drama. We encourage children to help plan activities for the playscheme and become actively involved, through the input of their ideas and opinions, which have a very real impact. This gives them a feeling of confidence and reassurance that their voices are being heard and that their views and preferences definitely count, and a chance to demonstrate their capabilities. We have a high ratio of volunteers to children in order to provide plenty supervision and also constant mentoring for these disadvantaged children. Safety of the children is our very highest priority, as we are aware of the responsibilities involved when working with young children. Staff and volunteers are CRB checked and attend training courses to become thoroughly familiar with our Child Protection policies and requirements. ## Who are our users? The children are from poor families, and suffer from living in small, overcrowded conditions – usually with no garden or open spaces to play in. Their parents are constrained by financial considerations, and long working hours, and cannot provide the kind of holiday their children so desperately need. Spending a holiday at home under these circumstances has in the past shown itself to be a breeding ground for discontentment, boredom and frustration, all of which are not at all conducive to producing children who are emotionally healthy and well adjusted. The downward spiral continues, causing a negative impact on their school and home life, as weeks of bored inactivity and the lack of a refreshing holiday finds them returning to school in a restless state of mind, unable to concentrate on their schoolwork properly In most cases there are a few children in each family requiring suitable holiday activity, which makes things even more difficult. As an ethnic-minority group, our children cannot access community-based and funded activities, due to cultural restrictions. Further compounding this is the fact that the children are reluctant to visit public playgrounds on their own, having been attacked and harassed in the past. Our playscheme is the answer! It increases social, emotional and personal development and removes the feelings of inferiority often experienced by children who do not go away on holiday. With our fun-filled, exciting programme, they can feel equal to their peers – they no longer have reason to feel resentful and deprived, as they, too, have a chance to feel the freedom that the summer has to offer, and to take part in various exciting outings, crafts and activities. When children feel content and in a relaxed frame of mind, this attitude spills over to every aspect of their lives. ## The differences we achieve We provide our participants with an exciting, structured holiday, offering opportunities they would otherwise never experience. For many of them this is the first time that they have visited a zoo or seen a balloon show. We make a significant difference to the lives of children who experience difficulties at home. Our goal is to assist in prevention, so as to eliminate the necessity for cure. Under our care, the children receive an extra dose of warmth and attention, and come home relaxed and content, easier to deal with, and able to occupy themselves during the times they are not in a structured play setting. In a happy atmosphere, interpersonal relationships and social skills are developed, by encouraging the young people to interact with children from other schools and make new friends. The new skills they have learnt help them find their areas of excellence and, once having experienced this sensation they have the confidence to take an active role in extracurricular activities in school, and find creative outlets for their talents at home. We introduce healthy eating and exercising habits, which we encourage them to implement in their daily lives. This helps them concentrate better on their studies and strive for success in all areas of their lives. ## Our equal opportunities policy Our uses are unable to access any of the mainstream activities available in the borough due to their cultural requirements. This reflects our Equal opportunities policy of providing the same opportunities for these children as are available to other children their age who are happily looking forward to the exciting holiday activities provided loacally. Our playscheme removes the feelings of inferiority often experienced by children who do not go away on holiday, allowing them to feel equal to their peers. We also welcome children with disabilities and their carers to join our project. They receive equal treatment are encouraged to participate fully to derive maximum enjoyment ## Our track record Our programme has been running successfully for 20 years, increasing in scope and quality. This period has provided us with a wealth of experience as to the best way of running such a scheme. In this time we have succeeded in accomplishing our original goals, working towards long-term benefits for our participants, endeavoring to keep assessing our programme to reflect the needs of those it seeks to help. We have built good relationships with other groups who are involved in the provision of holiday activities, so that we can constantly examine and update our strategies. We have earned an all-round, excellent reputation amongst our users, who are confidant to entrust us with their children.