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2023-04-05-accounts

Save The World Club

Report of the Trustees for the Year Ended 5th April 2023.

Strategic report Achievement and performance.

The last year has been extremely challenging. Our overall net income has decreased during the current year due to increased charitable activities expenditure. Most of the income received is in the form of donations and grants.

We secured medium sized grants from the Household Support Fund to rescue and deliver surplus perishable food to vulnerable communities and the Resilience Fund, Lidl Foundation and Kingston Charitable Foundation to build a new community kitchen.

Our lease with private landlords at 18 Southsea Road runs until January 2028 where we can serve many more people and generate greater income from a much higher footfall.

REGISTERED COMPANY NUMBER: 04552663 (England and Wales) REGISTERED CHARITY NUMBER: 1096271

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 5th April 2023

for

Save The World Club

Save The World Club

Contents of the Financial Statements for the Year Ended 5th April 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

Save The World Club

Reference and Administrative Details for the Year Ended 5th April 2023

Trustees D W Kay
Ms E A W Maybury
Ms M Pound
Dr M T Shabbeer
N Thiru
J Lawrence
Company secretary Dr M T Shabbeer
Registered office Save The World Club
18 Southsea Road
Kingston Upon Thames
Surrey
KT1 2EH
Registered company number 04552663 (England and Wales)
Registered charity number 1096271
Independent examiner Town & Forest, Chartered Accountants
First Floor
New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA

Page 1

Save The World Club

Report of the Trustees for the Year Ended 5th April 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 5th April 2023. 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

Objects and purposes

The Charity's main object as disclosed by its Memorandum of Association is:

"Promoting environmental action and self-empowerment through humour, arts, education and entertainment. The charity aims to promote the protection and improvement of the natural environment by increasing public knowledge and understanding of human behaviour which is not harmful to the earth."

Four other objects are listed in the Memorandum.

Main activities

The main activities during the year included:

  1. Securing a lease and moving from Berrylands to a much bigger and more central location at 18 Southsea Road;

  2. Preparing and renting out parts of the Circulatory to other community groups to help pay the rent;

  3. Organising and increasing sales of second hand, repaired and upcycled household goods;

  4. Providing furniture and food for refugees via the Royal Borough of Kingston's Migrant Resettlement Team;

  5. Using new vouchers funded by grants to subsidise essential household goods for Ukrainian, Syrian and Afghan refugees and low income people.

Public benefit

The trustees have complied with their duty in Part 1 Chapter 1 section 4 of the charities Act 2011 and have had due regard to guidance published by the Charity Commission. The Charity's activities during the financial year satisfy two charitable purposes under the Charities Act 2011, that of:

the advancement of arts; and

the advancement of environmental protection or improvement.

Desmond Kay's activities of recycling waste food have also helped in the relief of those in need and his environmental activities show to the advancement of education.

Page 2

Save The World Club

Report of the Trustees for the Year Ended 5th April 2023

Strategic report

Achievement and performance

The last year has been extremely challenging. Our overall net income has decreased during the current year due to increased charitable activities expenditure. Most of the income received is in the form of donations and grants.

We secured medium sized grants from the Household Support Fund to rescue and deliver surplus perishable food to vulnerable communities and the Resilience Fund, Lidl Foundation and Kingston Charitable Foundation to build a new community kitchen.

Our lease with private landlords at 18 Southsea Road runs until January 2028 where we can serve many more people and generate greater income from a much higher footfall.

Financial review

Financial position

The Statement of Financial Activities show a net deficit overall of £28,238 (2022: net income of £2,059), including £10,463 of unrestricted income (2022: net income of £7,604).

This was largely due to increased fundraising expenditure and premises costs during the year.

Reserves policy

The trustees believe the present reserves are needed to maintain operations into the future. Unrestricted reserves were in accumulative surplus of £47,448 (2022 £57,911) at the 5th April 2023. However, most of this was held in the form of Fixed Assets of £36,463 (2022 £41,847).

Going concern

Given its level of accumulated reserves the trustees can see no likely event that would cause the present going concern assumption to be removed. In this regard, they have looked 12 months from the date of the signing of the Financial Statements.

The main risks to the charity are considered to be funding and the need to keep key personnel interested in the activities of the Charity.

Structure, governance and management

Governing document

The Charity is a company limited by guarantee as defined by the Companies Act 2006. It was incorporated on the 3rd October 2002, under a Memorandum of Association, which established its objects and powers, and is governed under its Articles of Association.

Appointment of new trustees

As provided by its governing documentation the trustees are usually appointed at the Annual General Meeting with one third of them retiring by rotation at every meeting. From time to time the directors are looking to recruit new trustees/ directors who will provide the right additional skills and have the time and interest. With this in mind they will occasionally approach specific individuals.

Trustees' responsibility statement

The trustees (who are also the directors of Save The World Club for the purposes of company law) 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).

Page 3

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Independent Examiner's Report to the Trustees of Save The World Club

Independent examiner's report to the trustees of Save The World Club ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 5th April 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Zara Dunster, FCA

Town & Forest, Chartered Accountants First Floor New Barnes Mill Cottonmill Lane St Albans AL1 2HA 7 November 2024 Date: .............................................

Page 5

Save The World Club

Statement of Financial Activities for the Year Ended 5th April 2023

Unrestricted
Restricted
fund
fund
Notes
£
£
Income and endowments from
Donations and legacies
2
33,317
30,780
Other trading activities
3
1,073
-
Investment income
4
6
-
Total
34,396
30,780
Expenditure on
Raising funds
8,809
2,711
Other
36,050
45,844
Total
44,859
48,555
NET INCOME/(EXPENDITURE)
(10,463)
(17,775)
Reconciliation of funds
Total funds brought forward
57,911
17,775
Total funds carried forward
47,448
-
5/4/23
5/4/22
Total
Total
funds
funds
as restated
£
£
64,097
54,650
1,073
-
6
3
65,176
54,653
11,520
10,634
81,894
41,960
93,414
52,594
(28,238)
2,059
75,686
73,627
47,448
75,686
5/4/23
5/4/22
Total
Total
funds
funds
as restated
£
£
64,097
54,650
1,073
-
6
3
65,176
54,653
11,520
10,634
81,894
41,960
93,414
52,594
(28,238)
2,059
75,686
73,627
47,448
75,686
54,653
10,634
41,960
52,594
2,059
73,627
75,686

The notes form part of these financial statements

Page 6

Save The World Club

Balance Sheet 5th April 2023

Unrestricted
Restricted
fund
fund
Notes
£
£
Fixed assets
Tangible assets
10
36,463
-
Current assets
Stocks
11
50
-
Debtors
12
21,652
-
Cash at bank
7,755
-
29,457
-
Creditors
Amounts falling due within one year
13
(18,472)
-
Net current assets
10,985
-
Total assets less current liabilities
47,448
-
NET ASSETS
47,448
-
Funds
15
Unrestricted funds:
Unrestricted fund
Restricted funds:
Restricted fund
Total funds
5/4/23
Total
funds
as
£
36,463
50
21,652
7,755
29,457
(18,472)
10,985
47,448
47,448
47,448
-
47,448
5/4/22
Total
funds
restated
£
41,847
50
14,468
23,401
37,919
(4,080)
33,839
75,686
75,686
57,911
17,775
75,686

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 7

continued...

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Save The World Club

Notes to the Financial Statements for the Year Ended 5th April 2023

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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. Plant and machinery - 25% on cost

Motor vehicles - 10% on cost Computer equipment - 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 9

continued...

Save The World Club

Notes to the Financial Statements - continued for the Year Ended 5th April 2023

2. Donations and legacies

Unrestricted
Restricted
funds
funds
£
£
Grants
8,121
30,780
Donations and legacies
9,670
-
Charitable activities
15,526
-
33,317
30,780
3.
Other trading activities
Unrestricted
Restricted
funds
funds
£
£
Other trading income
1,073
-
4.
Investment income
Unrestricted
Restricted
funds
funds
£
£
Bank interest
6
-
5.
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
5/4/23
as
Total
funds
£
38,901
9,670
15,526
64,097
5/4/23
as
Total
funds
£
1,073
5/4/23
as
Total
funds
£
6
5/4/23
as
£
5,384
5/4/22
restated
Total
funds
£
22,385
26,789
5,476
54,650
5/4/22
restated
Total
funds
£
-
5/4/22
restated
Total
funds
£
3
5/4/22
restated
£
5,383

Page 10

continued...

Save The World Club

Notes to the Financial Statements - continued for the Year Ended 5th April 2023

6. Trustees' remuneration and benefits

During the year, no Trustees received any remuneration (2022: £nil).

During the year, no Trustees received any benefits in kind (2022: £nil).

During the year, Dr Tariq Shabbeer received payments totalling £19,200 for his time spent on fundraising, governance and administration, and reimbursements for mileage.

Also during the year, Des Kay received expense reimbursements totalling £204 for motor expenses and waste collection.

There were no other trustees' expenses in the year ended 5 April 2023.

There were no trustees' expenses paid for the year ended 5 April 2022.

7. Staff costs

There were no employees during the year, and none earning more than £60,000.

8. Comparatives for the statement of financial activities

Unrestricted Restricted Total
fund fund funds
as restated
£ £ £
Income and endowments from
Donations and legacies 34,384 20,266 54,650
Investment income 3 - 3
Total 34,387 20,266 54,653
Expenditure on
Raising funds 9,934 700 10,634
Other 24,849 17,111 41,960
Total 34,783 17,811 52,594
NET INCOME/(EXPENDITURE) (396) 2,455 2,059
Transfers between funds 8,000 (8,000) -
Net movement in funds 7,604 (5,545) 2,059
Reconciliation of funds
Total funds brought forward 50,307 23,320 73,627
Total funds carried forward 57,911 17,775 75,686

Page 11

continued...

Save The World Club

Notes to the Financial Statements - continued for the Year Ended 5th April 2023

9. Prior year adjustment

A prior year adjustment was made in respect of restricted and unrestricted funds within cash at bank, accrued income, restricted income and expenses, and transfer between restricted and unrestricted funds. At 5 April 2022, this has resulted in restricted income being £1,986 higher, restricted expenses being £16,086 higher, restricted accrued income being £11,866 higher, and restricted funds held in cash at bank being £17,411 lower. The transfer of restricted funds to unrestricted funds was £8,555 lower, and restated restricted funds were £5,545 lower, and restated unrestricted funds were £5,545 higher.

The previous restricted funds at 5 April 2022 were £23,320 and unrestricted funds were £52,366 before the necessary adjustments.

10. Tangible fixed assets

Plant and
Motor
Computer
machinery
vehicles
equipment
£
£
£
Cost
At 6th April 2022 and 5th April 2023
788
50,186
672
Depreciation
At 6th April 2022
394
9,237
168
Charge for year
197
5,019
168
At 5th April 2023
591
14,256
336
Net book value
At 5th April 2023
197
35,930
336
At 5th April 2022
394
40,949
504
11.
Stocks
5/4/23
as
£
Stock
50
Totals
£
51,646
9,799
5,384
15,183
36,463
41,847
5/4/22
restated
£
50

Page 12

continued...

Save The World Club

Notes to the Financial Statements - continued for the Year Ended 5th April 2023

12.
Debtors: amounts falling due within one year
5/4/23
a
£
Other debtors
15,000
Prepayments and accrued income
6,652
21,652
13.
Creditors: amounts falling due within one year
5/4/23
a
£
Other creditors
-
Accruals and deferred income
18,472
18,472
14.
Leasing agreements
Minimum lease payments under non-cancellable operating leases fall due as follows:
5/4/23
a
£
Within one year
60,000
Between one and five years
195,000
255,000
15.
Movement in funds
Net
movement
At 6/4/22
in funds
£
£
Unrestricted funds
Unrestricted fund
57,911
(10,463)
Restricted funds
Restricted fund
17,775
(17,775)
TOTAL FUNDS
75,686
(28,238)
s
s
s

Page 13

continued...

Save The World Club

Notes to the Financial Statements - continued for the Year Ended 5th April 2023

15. Movement in funds - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted fund 34,396 (44,859) (10,463)
Restricted funds
Restricted fund 30,780 (48,555) (17,775)
TOTAL FUNDS 65,176 (93,414) (28,238)

Comparatives for movement in funds

Net Transfers
movement between At
At 6/4/21 in funds funds 5/4/22
£ £ £ £
Unrestricted funds
Unrestricted fund 50,307 (396) 8,000 57,911
Restricted funds
Restricted fund 23,320 2,455 (8,000) 17,775
TOTAL FUNDS 73,627 2,059 - 75,686

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted fund 34,387 (34,783) (396)
Restricted funds
Restricted fund 20,266 (17,811) 2,455
TOTAL FUNDS 54,653 (52,594) 2,059

Page 14

continued...

Save The World Club

Notes to the Financial Statements - continued for the Year Ended 5th April 2023

15. Movement in funds - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 6/4/21 in funds funds 5/4/23
£ £ £ £
Unrestricted funds
Unrestricted fund 50,307 (10,859) 8,000 47,448
Restricted funds
Restricted fund 23,320 (15,320) (8,000) -
TOTAL FUNDS 73,627 (26,179) - 47,448

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Unrestricted fund 68,783 (79,642) (10,859)
Restricted funds
Restricted fund 51,046 (66,366) (15,320)
TOTAL FUNDS 119,829 (146,008) (26,179)

16. Related party disclosures

Dr Tariq Shabbeer received payments for his time spent on fundraising, governance and administration as secretary general of the charity and company, and expenses to reimburse for mileage, and Des Kay received expense reimbursements for motor expenses and waste collection, as detailed in note 6.

There were no other related party transactions for the year ended 5 April 2023.

Page 15

Save The World Club

Detailed Statement of Financial Activities for the Year Ended 5th April 2023

5/4/23 5/4/22
as restated
£ £
Income and endowments
Donations and legacies
Grants 38,901 22,385
Donations and legacies 9,670 26,789
Charitable activities 15,526 5,476
64,097 54,650
Other trading activities
Other trading income 1,073 -
Investment income
Bank interest 6 3
Total incoming resources 65,176 54,653
Expenditure
Raising donations and legacies
Fund Raising Event Costs 11,520 6,954
Other
Travel and mileage 11,385 12,577
Motor and vehicle expenses 7,770 5,030
Repairs and renewals 3,765 436
Welfare 9,054 7,417
Governance cost 48 118
Insurance 2,977 297
Postage and stationery 602 94
Equipment expensed 3,333 -
Premises costs 7,307 5,374
Depreciation of plant & machinery 197 197
Depreciation of motor vehicles - 5,019
Depreciation of computer equipment 5,187 168
51,625 36,727
Support costs
Management
Publicity and awareness 7,482 5,456
Carried forward 7,482 5,456

This page does not form part of the statutory financial statements

Page 16

Save The World Club

Detailed Statement of Financial Activities for the Year Ended 5th April 2023

5/4/23 5/4/22
as restated
£ £
Management
Brought forward 7,482 5,456
Rent 11,392 -
18,874 5,456
Finance
Bank charges - 7
Information technology
Website 561 -
Governance costs
Independent examiner's fee 2,380 -
Accountancy fees 3,650 3,450
Legal fees 4,804 -
10,834 3,450
Total resources expended 93,414 52,594
Net (expenditure)/income (28,238) 2,059

This page does not form part of the statutory financial statements

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91*62 b60A Proper disclosure has been made in the financial statements of all matters necessary in order forthem to show a true and fair vlew. We have no plans or intentions that may materially affect the carrylng value (and, where felevant, the fair value me35urementsl or classtficatlon of assets and liabilities. hSSErs All assets dls¢losed In the financial statements were the propertyof the Charitsble entity at the balance sheet date and all such assets have been disclosed. There were no charges or encumbrances upon any assets of the charitsble entity. All stock, wherever situated, that is properfy owned by the charitsble entity at the balance sheet date has been included. The amount shown for stock tskes full atcount of all slow-movln& excessive. ob501ete or defectfrve Items. We conflrm that the stock figure at 5 April 2023 wa5 £50.QK). We antlclpate that all current assets ￿11 Teallse In the ordinary course of the tharltable entlty's buslness at least the amounts at which they are stated. In partlcular. we believe adequate provlslon has been made agalnst all amounts owlngto the charltable entlty whlth are known or may be expected to be Irrecoverable. We confirm the only bank accounts held by the chadty, and the cash book balances, were as follows and were correct at S Aprll 2023.. The cwperatlve bank Communtty Dlrect Plus Atcount No. 65042210 The c￿OPerative bank Welsh Hall Renovations Account No. 65136841 £7.630.58 £123.75 We conflrm the cash in hand balance at 5 Aprll 2023 was £nll. We are not avnre of any cathl commTrtments. UA8IUTIES ANO PROVISIONS In our oplnlon, signrflcant assumptions used by us In making aCcoun￿n8 estlmates, Indudlng those measured at fair value, are reasonable. Those estimates reflert our judgement based on our knowledge and experience of past and present events. and are also based on our assumptlons on the conditions we anticipate will exist togetherwith the courses of artion we intend totske. In that re8ard, in the opinion of the trustees adequate provisions have been made. We are rbot avRre of any substantial liabllities, ¢ontin8ent liabilities or 8uarantees to thlrd partles. OThER MATfERS There is no Iltigatlon in progress. or pending other than that to recover trade debts. No events or transactions have occurred since the period end, or are pendin& which we believe c(yJld have a material effect on the financial statements or which are of such signrflcance in relation to thF tharitable entivs affairs that they should be menttoned In the financlal ststements In order to avol glving a mlsleadlng vlew of the financial posttion.

We conflrm that no shortages, Irregularlties or mlsapproprlatlons of a materlal amount were dlscovered by us during the period under review. We confirm that we are not aware of any actual or potential instance of non-compliance with those laws and regulations that prowde a legal frameworkwithin whith, and are central to the way in which. the entlty condurts its buslness. We have made appropriate enquiries and are not awareof anyfurthertransactionswlth Telated parties requiring disclosure in the finanual statements. In our opinion. on the basis of infomiation and enquiries that are pertinent to the charitable entiVs clrcumstances and which we believe to be adequate, it is appropriate to continue to treat the charitsble entFty as a going concern. In particular we believe that adequate cash resources wlll be available to cover the charitable entlvs requirement5 for working capital tor at least twetve months from the date of signing thefinancial statements. We also confim our plansforfuture actions requlred to enable the charlt3ble entity to continue as a going concern are feasible. We confirm that anv dlsdosures In the flnantial statements are an accurate reflection of the reasons why we consider they should be drawn up on a going concem basis. There were no purchase commStments In excess of nornial requlrements or at prlces In excess of the prevai1Sn8 market prlce. nor agreements to purchase Items preNrfously sold. We conflrm the followlng debtor balances were correct and fulty recoverable at 5 Aprll 2023.. Rent Deposlt DWKav J Lawrence E A W Maybury M Pound M T Shabbeer N Thlru £is.(x)o. £nll £nil £nll £nll £nll £nll We conflmi that no tnJstees recefved emoluments in the perlod. Yours faithfully, DWKav Trustee Slymd on b•half of th• boa