**REGISTERED CHARITY NUMBER: 1091245**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2022**
**for**
**Community Concern London**
Martin+Heller 5 North End Road London NW11 7RJ
**Community Concern London**
**Contents of the Financial Statements for the Year Ended 31 December 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Balance Sheet**|5|
|**Cash Flow Statement**|6|
|**Notes to the Cash Flow Statement**|7|
|**Notes to the Financial Statements**|8 to 11|
|**Detailed Statement of Financial Activities**|12|
**Community Concern London**
## **Report of the Trustees for the Year Ended 31 December 2022**
The trustees present their report with the financial statements of the charity for the year ended 31 December 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).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The main object of the charity is the relief of poverty.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
During the year the Trust continued its philanthropic activities and has maintained its support of many causes of poverty alleviation in London.
The primary objective of the charity is to identify bona-fide cases of genuine need, to whom discrete monthly deliveries of frozen chickens are made and other essential food expenditure is defrayed. The delivering supplier is not aware of the identities of the recipients, and dependent members of the household are also not aware of the charitable nature of the delivery.
Cash distribution in case of extreme urgent need forms a small part of the Charity's activities.
The charity also discreetly pays for private professional medical advice in case of urgent need.
## **FINANCIAL REVIEW Reserves policy**
The Statement of Financial Activities shows a deficit for the year of £377,439 (2021 surplus: £367,787) and the reserves stand at £683,165 (2021: £1,060,604).
It is the Trust's policy to maintain unrestricted funds in order to ensure that it is in a position to continue its Grant-making activities at a level consistent with the demands made and to cover contingencies of additional calls being made upon the charity for support of cases in times of need. The unrestricted funds, which are represented by liquid funds held by the Trust, are considered to be adequate and will be reviewed periodically by the Trustees of the charity.
## **FUTURE PLANS**
There are no significant future developments to report.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
There have been 4 trustees throughout the period. Any new appointments are at the recommendation of the board.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1091245
## **Principal address**
28 The Ridgeway London NW11 8TB
Page 1
**Community Concern London**
## **Report of the Trustees for the Year Ended 31 December 2022**
## **Trustees**
S J Kahn M Rosenthal J Waller (resigned 25.5.22) J Scharfer B M Bleier (appointed 21.7.22)
**Independent Examiner** A Heller FCA 5 North End Road London NW11 7RJ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... S J Kahn - Trustee
Page 2
**Independent Examiner's Report to the Trustees of Community Concern London**
## **Independent examiner's report to the trustees of Community Concern London**
I report to the charity trustees on my examination of the accounts of Community Concern London (the Trust) for the year ended 31 December 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 ICAEW 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.
A Heller FCA 5 North End Road London NW11 7RJ
Date: .............................................
Page 3
**Community Concern London**
## **Statement of Financial Activities for the Year Ended 31 December 2022**
|31.12.22
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
946,392
Investment income
3
2,805
**Total**
949,197
**EXPENDITURE ON**
**Charitable activities**
4
Relief of poverty
1,326,636
**NET INCOME/(EXPENDITURE)**
(377,439)
**RECONCILIATION OF FUNDS**
Total funds brought forward
1,060,604
**TOTAL FUNDS CARRIED FORWARD**
683,165|31.12.21
Total funds
£
1,355,170
65|
|---|---|
||1,355,235|
||987,448|
||367,787
692,817|
||1,060,604|
The notes form part of these financial statements
Page 4
**Community Concern London**
## **Balance Sheet 31 December 2022**
|31.12.22
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
683,165
**NET CURRENT ASSETS**
683,165
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
683,165
**NET ASSETS**
683,165
**FUNDS**
7
Unrestricted funds
683,165
**TOTAL FUNDS**
683,165|31.12.21
Total funds
£
1,060,604
1,060,604
1,060,604
1,060,604
1,060,604
1,060,604|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. S J Kahn - Trustee
The notes form part of these financial statements
Page 5
## **Community Concern London**
## **Cash Flow Statement for the Year Ended 31 December 2022**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by operating activities
**Cash flows from investing activities**
Interest received
Net cash provided by investing activities
**Change in cash and cash equivalents in the**
**reporting period**
**Cash and cash equivalents at the beginning**
**of the reporting period**
**Cash and cash equivalents at the end of the**
**reporting period**|31.12.22
£
(380,244)
(380,244)
2,805
2,805
(377,439)
1,060,604
683,165|31.12.21
£
367,722
367,722
65
65
367,787
692,817
1,060,604|
|---|---|---|
The notes form part of these financial statements
Page 6
**Community Concern London**
## **Notes to the Cash Flow Statement for the Year Ended 31 December 2022**
**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:**
Interest received
**Net cash (used in)/provided by operations**|31.12.22
£
(377,439)
(2,805)
(380,244)|31.12.21
£
367,787
(65)
367,722|
|---|---|---|
## 2.
## **ANALYSIS OF CHANGES IN NET FUNDS**
|**Net cash**
Cash at bank
**Total**|At 1/1/22
£
1,060,604
1,060,604
1,060,604|Cash flow
£
(377,439)
(377,439)
(377,439)|At 31/12/22
£
683,165
683,165
683,165|
|---|---|---|---|
The notes form part of these financial statements
Page 7
**Community Concern London**
**Notes to the Financial Statements for the Year Ended 31 December 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.
## **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.
## **2. DONATIONS AND LEGACIES**
|Donations
**3.**
**INVESTMENT INCOME**
Deposit account interest|31.12.22
£
946,392
31.12.22
£
2,805|31.12.21
£
1,355,170
31.12.21
£
65|
|---|---|---|
continued...
Page 8
**Community Concern London**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
## **4. CHARITABLE ACTIVITIES COSTS**
|Relief of poverty|Direct
Costs
£
1,326,636|
|---|---|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.
|**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||
|---|---|---|
|||Unrestricted|
|||fund|
|||£|
||**INCOME AND ENDOWMENTS FROM**||
||Donations and legacies|1,355,170|
||Investment income|65|
||**Total**|1,355,235|
||**EXPENDITURE ON**||
||**Charitable activities**||
||Relief of poverty|987,448|
||**NET INCOME**|367,787|
||**RECONCILIATION OF FUNDS**||
||Total funds brought forward|692,817|
||**TOTAL FUNDS CARRIED FORWARD**|1,060,604|
continued...
Page 9
**Community Concern London**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
## **7. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/1/22
£
1,060,604
1,060,604
Incoming
resources
£
949,197
949,197|Net
movement
in funds
£
(377,439)
(377,439)
Resources
expended
£
(1,326,636)
(1,326,636)|At
31/12/22
£
683,165
683,165
Movement
in funds
£
(377,439)
(377,439)|
|---|---|---|---|
## **Comparatives for movement in funds**
|At 1/1/21
£
**Unrestricted funds**
General fund
692,817
**TOTAL FUNDS**
692,817
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
1,355,235
**TOTAL FUNDS**
1,355,235|Net
movement
in funds
£
367,787
367,787
Resources
expended
£
(987,448)
(987,448)|At
31/12/21
£
1,060,604
1,060,604
Movement
in funds
£
367,787
367,787|
|---|---|---|
continued...
Page 10
**Community Concern London**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
## **7. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/1/21
£
692,817
692,817|Net
movement
in funds
£
(9,652)
(9,652)|At
31/12/22
£
683,165|
|---|---|---|---|
||||683,165|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
2,304,432
2,304,432|Resources
expended
£
(2,314,084)
(2,314,084)|Movement
in funds
£
(9,652)
(9,652)|
|---|---|---|---|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2022.
Page 11
**Community Concern London**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2022**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Relief of poverty
Bank charges
Total resources expended
**Net (expenditure)/income**|31.12.22
£
946,392
2,805
949,197
1,326,370
266
1,326,636
1,326,636
(377,439)|31.12.21
£
1,355,170
65|
|---|---|---|
|||1,355,235
987,181
267|
|||987,448|
|||987,448|
|||367,787|
This page does not form part of the statutory financial statements
Page 12