REGISTERED CHARITY IYIIMBER: 109124. Report of the Trustees and Audited Finaneial Statements for the Ye¥r Ended 31 December 2024 for Communtty Concern London Martin + Heller Chartered Accountants and Regisiered Audiior 5 North End Road London NWI 17RJ
Community Concern London Contents of the Financigl Statements for the Year Ended 31 Deeember 2024 Page Report of the Trustees I to 3 Report of the Independent Auditors Stalement of Financial Activities Balance Sheet Cash Flow Statement 10 Noles to the Cash Flow Statement Notes to the Financial Sta¢emen¢s 12 10 16 Detailed Statement of Financial Aetivities 17
Community Coneern London Report of the Trustees forthe Year Ended 31 December 2024 The trustees pr¢sent Iheir report with the financial 5tat¢menls of the charity for the year ended 31 December 2024. The trustees have adopted ihe provisions of Accounling and Reporting b), Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in Aeeordan¢e with the Financial Reporting Standard applicable in the UK and RepLtblic of Ireland (FRS I O?) (effective l January. 2019}. OWEcfIvES AND ACTIVITIES Objeetives and aims The main object of the charity is the relief of poverty in the Orthodox Jewish Community in and sumunding areas of North London. Significant activities The primary objective of the charity is to identify bona-fide cases of genuine need, to whom discrete monthly deliveries of ¢ssential food items are provided from the generous donations of its donors. Public benefit The tnjstees confim) their compliance with the duty lo have due regard to thL Public Benefit guidance published by the Chariiy Commission when reviewing the Charity's aims and objectives in planning future aclivities. Grantmaking The charity also provides cash grants in of extreme urgent need. However. this fonns a small part of the charity's activities. Volunteers The charity is helped by volunteers from the community who assists in assessment of new applicants and monitor needs of the approved recipients. ACHIEVEMENT.4ND PERFORMANCE Charitsble activities During the year the Trust continued ils philanthropic activities and has maintained its support of many causes of wverty allevialion in London. The charity continued to identify tx)na-fide cases of genuine need, to whom essential food items including chicken. meat. milk. fish and fruits are provided with in iheir approved monthly limits. In events where food is delivered the delivering supplier is not aware of ihe identities of the recipients. and dependent members of the household are also not aware of the charitable nature of the delivery. This is true of in-store shopping as well. The charity also discreetly pays for private professional medical advice in case of urgent need in rare circumstances. The charity's analysis of expenditure is provided below.. Page I
Community Concern London Report of the Trustees forthe Yvar Ended 31 December 2024 FINANCIAL REVIEW Financial position The Sialement of Financial Activities shows a deficit for the year of £465,503 (2023 (surplus): £104,326) and the reserves stand at £3?1,988 (202): £787,491). Reserves polity li is the Trust's policy to maintain unrestricted funds in order lo ensure that it is in a position to continue its Grant-making aclivilies al a level Consislent wilh the demands made and lo 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 Tti]stees of the charity. FUTURE PLAYS There are no significant future developments to report. STRUCTIIRE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees There have been 3 trustees throughout the period. Any new appointmenls are ai ihe recommendation of ihe board. REFEREIYCE AND ADMINISTRATIVE DETAILS Registered Charily number 1091245 Princip818ddress 28 The Ridgeway London NWII 8TB Trustees M Rosenihal J J Scharfer B M Bleier Auditors Martin + Heller Chartered Accountants and Registered Auditor 5 North End Road London NWII 7RJ WORKING NAMES The charity also operates with the following working names= Keren Shabix)5 Tsaido Lebayis STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Report of Ihe Trustees and Ihe financial slalemenis in accordance wilh applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢c¢pled Accounling Practice). Page 2
Community CoDcern London Report of the Trustee for the Year Ended 31 Deeember 2024 STATEME1 OF TRusfEES' RESPONSIBILrriES- contillued The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Kegul&ions 2008 and the Provisions of the trust deed requires the trustees to prepare financial ststements for each financial year which give a true and fair view of the stat¢ of affairs of the charity and of the incoming resour¢e5 and application of resources. including the income and expendityre. of the charity for that peri(Kl. In preparing those financial statements. the trustees are required to select suitable accounting polictes and then apply thern consi5tently' observe the method5 and principles in the Charity SORP. make judgements and estimates that are aSOnable and prudent" Stale whether applicable accounting standards have en followed. subject to any material departures disclosed and explained in the fmancial statements; prepare the financial statements on the going Concern basis unless it is inappropriate to pSuM¢ that ihe charity will continue in business. The trustees are responsible for keeping pn)per accounting re¢ords which disclose with reasonable accuracy at any time the fmancial 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 tsking reasonable steps for the prevenlion and detedion of fraud and other irregularities. Approved by order of the board of trustees on ............ 10 . and signed on its behalf by: M Rosenthal- Tnlee Page 3
Report of the Independent Audilors lo the Trnstees of Community Concern London Opinion We have audited the financial statements of Community Concern London (the 'charity') for the year ended 31 December 2024 which comprise the Slatemenl of Financial Activities, the Balance Sheel, the Cash Flow Slalemenl and notes io the financial statements, including a summary of sigJnificant accounting policies. The financial rew)rting framework ihat has been applied in their preparation is applicable law and United Kingdom Accounting Siandards (Uniied Kingdom Generally Aceepted Accounting Practice}. In our opinion the financial slalements.. give a true and fair view of the stale of the charity's affairs as at 31 December 2024 and of ils incoming resources and application of resources, for ihe year then ended: hav¢ been pr()perly prepared in accordanee with United Kingdom Generally Accepted Accounting PrdCti¢e' and have been prepared in accordance with the requirements of the Charilies Act 2011. Basis for opinion We conducted our audit in accordance wilh International Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further des¢ribed in the Auditors, responsibilities for the audil of the financial statements seetion of our report. We are independent of the charity in accordance with the ethical requireinents that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audil evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to going ¢oneern In auditing the financial statements. we have concluded that the Irustees, use of the going concern basis of a¢¢ounling in the preparation of ihe financial staiemenis is appropriate. Based on the work we have perfornied. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Ihe charity's ability to continue as a going concern for a period of al least twelve monihs from when the financial statements are auihorised for issue. Our resw)nsibilities and the responsibilities of ihe trustees with respect to going concern are described in the relevant sections of this report. Other inforniation The trusiees are responsible for the other infom)ation. The other information comprises ihe infomlation included in the Annual Report, other than the financial statements and our Report of the Independent Audilors thereon. Our opinion on the financial staiements does not cover the other inf0m110n and, except io the ement otherwise explicitly staled in our rewrt. we do not express any fonn of assurance conclusion Ihereon. In connection wilh our audit of the financial statements. our responsibility is to read the other infomiation and, in doing so. consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge Oained in the audii or otherwise appears to be materially missiated. If we identify such material innsISten¢1eS or apparent material misstatements, we are required lo deterniine whether this gives rise to a material missialemeni in the financial slatements ihemselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information. we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing lo report in respecl of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report lo you if, in our opinion.. the inforniation given in the Report of the Trustees is ineonsistenl in any material respect wilh the financial statements; or sufficient accounting records have noi been kept; or the financial statements are not in agreelnent with ihe accounting records and relum5' or we have nol received all the infom)ation and explanations we require for our audit. Page 4
Report of the Independent Auditors to the Trustees of Community Concern London Responsibilities of trustees As explained more fully in the Siaiement of Trustees, Responsibilities, the trustees are responsible for the preparation of the financial 5tatemenls which give a true and fair view, and for such internal conlrol as the trustees deterniine is necessary to enable the preparation of financial statements that are free from maierial mi5StaieTnenl. whether due io fraud or error. In preparing the financial slalements, the trustees are resrx)nsible for assessing the charity's ability lo continue as a going concern. disclosing. as applicable, matters related io going concern and using Ihe going concern basis of accounling unless the Injstees either inlend to liquidate the charity or to cease operatioiis, or have no realistic alternative bul lo do so. Page 5
Report of the Independent Auditors to the Trustees of Community Concern London Our responsibilities for the Audit of the financial ststements We have been appointed as audilors under Section 144 of ihe Charities A¢t 2011 and report in accordonce with the Act and relevanl regulations made or having effect ihereunder. Our objectives are io obtain reasonable assurance about whether the finaneial statemenls as a whole are free from material misslalemenl, whether due to fraud or error. and to issve a Report of the Independeni Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is nol a guarantee that an audit conducted in accordance wilh ISAS {UK} will always detect a material misstatement when il exists. Misstatements can arise from fraud or ernir and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial stalements. Irregularilies, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, ouilined above, lo detecl material misslatements in respect of irregularities: including fraud. The exlenl to which our procedures are Capable of detecting i¢gUlarities. including fraud is detailed below.. We assess compliance with applicable laws and gUlatIOnS th could reasonably be expected to have a material effect on the financial statements. The key laws and regulations we have considered in this context included the Charities SORP (FRS 102). In addition, we have considered provisions of other laws and regulations that do not have a direcl effect on the financial statements but compliance with which may be fundamental to the company's abiliiy lo operate or to avoid a material penalty. The extent to whieh our prixedures are capable of detecting irregJularities, including fraud is detailed below. Based on the resulis of our risk assessment we designed our audit pro¢edure5 to identtfy non-compliance with such laws and regulalions identified above.we discussed wilh managemenl the extent of compliance wilh ihose laws and regulations as part of our audit procedures. We address the risk of fraud through management override of controls, by obtaining an understanding of internal control and by designitkg audit procedure5 that are appropriate and sufficient. We evaluated the appropriateness of accounting policies used and the reasonableness of accounting estimates and judgements made by management. We identified and assessed any significani transactions that are unusual or outside the nornial course of business. and we incorporated lesting of manual journal entries and corrections into our audit approach. -our audit procedures were designed to identify and &ssess risks of material misstaiemeni in the financial statements. whether due to fraud or error. The risk of not detecting a material missiatemeni due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve collusion. forgery, omissions. misrepresenlalions, or management override of controls. We communicated identified laws and regulations and potential fraud risks to all engagemenl team members and remained alert lo any indications of fraud or non-compliance with laws and regulations throughout the audil. The engagement partner considers the engagement team collectively. had the appropriate competence and capabilities to identify or reeognize non-compliance with law5 and regulations. -There are inhereni limitations in ihe audit procedures described above and the further removed non-compliance with laws and regulations is from the events and Iransaciions reflected in the financial statemenls. the less likely we would become aware of it. Also, the risk of not detecting a material misstalement due to fraud is higher than the risk of not detecting one from error. as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation. or through collusion. Our responsibility is to conclude whdher the financial slatemenls represent the underlying financial posilion and activities of the charity and io ensure that the overall conlenl and presentation of the financial statements gives a fair view. A further deseription of our responsibilities for the audit of the financial statements is located on ihe Financial Reporting Council's website at ww.frc.org.uk/audiiorsresrK)nsibilities. This deriplIon fom)s part of our Report of the Independent Auditors. Page 6
Report of the Independent Auditors to the Trustees of Community Concern London Use of our report This report is made solely to the charity's truslees, as a ixKly, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we mighi state lo the charity's truslees those matters we are required to stat¢ to them in an auditors, report and for no other purw15e. To the fullest extent pemiitted by law, we do not a¢¢epl or assume responsibility to anyone other than ih¢ charity and the charity's Irustees as a EN)dy, for our audit work, for this report, or for the opinions we have fornied. Martin + Heller Chartered Accountanis and Registered Auditor 5 North End Road London NWI 17RJ Dale= 2£ 2,2< Page 7
Community Concern London ststement of Fingnci¥l Activities for the Year Ended 31 Deeember 2024 31.12.24 Unrestricted fund 31.12.?3 Total funds Notes INCOME AND ENDOWMENTS FROIM Donations and legacies 1,205,406 1.680.335 Investment income 5,917 14,017 ToLg1 1,211,J23 1,694,352 EXPENDITURE ON Charitable activities Relief of poverty Bank charges 1,656,579 148 1.579.660 188 Other 20,099 10,178 Total 1,676.826 1,590,026 NET INCOMEI(EXPENDITURE) (465,503) 104,326 RECOiYC.ILIATION OF FIIIYDS Total funds brought forward 787,491 683,165 TOTAL FUNDS CARRIED FORWARD )21,988 787.491 The notes fom) part of these financial statements Page 8
Community Concern iAbndoD Balance Sbeel 31 Deeember 2024 31.12.24 Unrestric*d fund 31.12.23 Total funds Note5 CURRENf ASSETS Debtors C&8h at bank 250.000 74.388 io 791,091 324,388 791.091 CREDITOILS Amounts falling due within one year (2,400) (3,61)0) NET CURRENT ASSETS 321,988 787,491 TOTAL ASSETS LESS CURRENT LIABILITIES 321,988 787.491 NET ASSETS 321,988 787,491 FUNDS Unrestricted funds 12 321.988 787,491 TOTAL FUNDS 321.988 787,491 The fin ci tstements were approved by the Board of Trustees and authorised for issue . and were signed on Its behalf by.. on M Rosenthal. Trustee The notes forn) part of these fmancial statements Page 9
Community Concern London Cash Flow Statement forthe YeAr Ended 31 December 2024 31.12.24 31.12.23 Notes Cash nows from operating aclivities Cash generated trom operations (722.620) 93,909 Nel cash (used inllprovided by operating activities (722,620) Cash Ilows from investing activities Interest received 5,917 14,017 Nel ¢a5h provided by investing activities 5,917 14.017 Change in cash gnd cash equivalents in the reporting peril Cash and Cash equivalents at the beginning of the reporting period {716,703) 107,926 791.091 683,165 Cash and cash equivalents at the end of the reporting period 74,388 791,091 The notes fomi part of these financial statements Page 10
Community Concern London Notes to the Cash Flow St¥tement for the Year Ended 31 December 2024 RECONCILIATION OF NET (EXPENDITUREVIN'COME TO NET CASH FLOW FROM OPERATIiYG ACTIVITIES 31.12.24 31.12.23 Net (expenditureyincome for the reporting period (as per the Statement of Financial Activities) Adjustment5 for: Interest received Increase in debtors (Decreaseyincrease in creditors (465,503) 104,326 (5.917) (250.000) (1.200) {14,017) 3,600 Net eash (used in)Iprovided by operations (722,620) 93.909 ANALYSIS OF CHANGES IN NET FIINDS At 111124 Cash flow At 31112124 Net tash Cash at bank 791,091 (716,703) 74.388 791,091 (716,703) 74,388 Total 791.091 {716,703) The notes fom) part of these financial siaiemenis Pagell
Community Concern London Notes to ihe Financial Statements for the Year Ended 31 December 2024 ACCOUNTIiYG POLICIES Basis of preparing the financial statements The financial statemen15 of ihe charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charilies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial RetKirting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l January 2019),, Financial Reporting Siandard 102 'The Financial Reporling Siandard applicable in ihe UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cosl convenlion. The reporting CenCY of the charity is UK pound slerling. Income All income is recognised in the Ststement of Financial Activities once the charity has enliilemenl to the funds, it is probable thal the income will be received and the amount can be measured reliably. Expenditure Liabiliiies are recognised as expenditure as soon as there is a legal or Constructive obligalion committing Ihe charity to that expenditure, it is probable that a transfer of economic benefiis will be required in settlement and the amount of ihe obligalion can be measured reliably. Expenditure is accounted for on an aecrua15 basis and has been classified under headings that aggregate all Cosl relaled to ihe calegory. Where costs cannoi be directly artribuied to particular headin¥s they have been allocated 10 activities on a basis consislenl with ihe use of resources. Taxation The charity is exempt from tax on its charitable activities. Fund Aeeounting Unreslricted funds can be Lbsed in accordance with the charitable objeiveS al the discretion of the trustees. DONATIONS AND LEGACIES 31.12.24 31.12.23 Donations 1,205,406 1.680,335 INVESTMEIYT INCOME 31.12.24 31.12.23 Deposit accounl interest 5,917 14,017 Page 12 ¢onlinued...
Community Coneern Londo Notes to the Financial Slatements - continued for the Year Ended 31 December 2024 CHARITABLE AcfiviTIES COSTS Direct Costs Relief of poverty Bank charges 1.656,579 148 1.656,727 SUPPORT COSTS Governance costs Other resources expended 20,099 AUDITORS, REMUNEIL4TION 31.12.24 31.12.23 Fees payable to the charity's auditors for the audit of the charity's financial slaEemenls 2,400 3,600 TRUSTEES, REMUIYERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees, expenses There were no trustees, expenses paid for ihe year ended 31 December 2024 nor for Ihe year ended 31 December 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfIviTIES Unrestricted fund INC.OME AND ENDOWMENTS FROM Donations and legaei¢s 1,680.335 Investment income 14,017 Totsl 1,694,352 EXPENDITURE ON Ch8rit2ble gctivities Relief of poverty Bank charges 1,579,660 188 Other 10.178 Total 1,590,026 NET INCOME 104,326 Page 13 continued...
Community Concern London Notes to the Financial Statements- continued for the Year Ended 31 December 2024 COMPAIL4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- eontinued Unrestricted fund RECONCILIATION OF FUNDS Total tunds brought forward 683,165 TOTAL FUNDS CARRIED FORWARD 787,491 DEBTORS: AMOUNTS FALLING DUE WITHIN ON'E YEAR 31.12.24 31.12.23 Other debtors 250.000 io. CASH AT BAIIK 31.12.24 Total funds 31.12.23 Total funds Barclays - 90103888 CAF l Bank- 00014898 CAF 2 Bank- 00091640 CAF 3 Bank- 0001506J CAF 4 Bank- 00091775 74.388 217.283 100 563,969 100 9.639 Total 74,388 791,091 CREDITORS: AMOUNTS FALLING DUE WITHIN OI%E YEAR 31.12.24 31.12.23 Oiher creditors 2,400 3,600 12. MOVEMEIYT IN FUI*DS Nel movement in funds Al 31112124 At 111124 Unrestritted funds General fund 787,491 {465,503) 321,988 TOTAL FUIYDS 787.491 (465,503) 321.988 Page 14 continued...
Community Concern London Noles to the FiD4Dcial Statements - Continued forthe Year Ended 31 December 2024 12. MOVEMENT IN FUNDS- continued Nel movement in nds. included in the above are as follows: Incoming resour¢es Resources expended Movemeni in funds Unrestrirted funds General fund 1.211,323 (1,676,826) {465,5031 TOTAL FIINDS 1.211,323 (1.676,826) {465,50.3) Comparatives for movement in funds Net movement in funds At 31112123 Ai 1111?3 Unrestricted futtds General fund 683,165 104,326 787,491 TOTAL FUNDS 683,165 104.326 787.491 Compardtive net movement in funds. included in the above are as follows-. Incoming resources Resources expended Movement in funds Unrestricted fund5 General fund 1.694,352 (1.590,026) 104,326 TOTAL FUNDS 1.694,352 (1.590.026) 104,326 A current year 12 monihs and prior year 12 months combined position is as follows- Net movement in funds Ai 31112124 At 111123 Unrestricted funds General fund 683,165 {361,177) 321.988 TOTAL FUNDS 683,165 (361,177) 321,988 Page 15 conlinued...
Community Concern London Notes to the Financial StAtements - continued for the Year Ended 31 December 2024 12. MOVEMEiYT I]N FIINDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the alx)ve are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 2.905.675 (3,266.852) (361.177) TOTAL FUNDS 2,905,675 (3.266.852) 1361.177) 13. RELATED PARTY DISCLOSIIRES The Iruslees of Community Concern London are also trustees of Keren Shabbos. During the year, the charity donated an amount of £674.627.06 10 Keren Shabbos. As ai ihe Balance Sheei date, the Charity was owed the Sum of £250,000 by Keren Shabbos. Page 16