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2021-10-31-accounts

TOMCHEI CHOLIM TRUST

Trustees' report and financial statements for the year ended 31 October 2021

TOMCHEI CHOLIM TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2021

Contents

Charity Information 2
Trustees Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6-7
Detailed Statement of Financial Activities 8

TOMCHEI CHOLIM TRUST CHARITY INFORMATION

Trustees Z Blier
M Freund
D S Klein
Correspondent Z Blier
Charity Address 83 Lordship Road
London
N16 6QY
Charity Number 1096348
Accountants JS&Co Accountants Ltd
26 Theydon Road
London
E5 9NA

2

TOMCHEI CHOLIM TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2021

The trustees have pleasure in presenting their report and the financial statements of the charitable trust for the year ended 31 October 2021. The accounts have been prepared in accordance with the accounting policies set out on Page 6 and comply with the charity’s memorandum and articles of association and applicable law.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITIES Objectives and aims

Tomchei Cholim Trust is a charity and it constitutes as a trust dated 11 October 2002 and registered as a charity on 4[th] March 2003.

The principal objective of the charity are provision of material and moral support for people who are sick or ill or feeble of frail or undergoing or recovering from surgery or other treatment in hospital.

Significant Activities

Main source of income for the charity is donations from various institutions and individuals. During the year the charity provided meals and various support services for those receiving hospital treatments.

ON BEHALF OF THE BOARD:

Z Blier – Trustee

31August 2022

3

TOMCHEI CHOLIM TRUST

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 October 2021

Notes
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary Income
Grants
RESOURCES EXPENDED
Cost of generating funds
Cost of generating voluntary income
Charitable activities
Administrative Expenditure
Governance costs
Total resources expended
NET INCOMING/(OUTGOING)
RESOURCES
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2021
£
194,897
3,084
2020
£
208,916
197,981
185,713
9,456
870
196,039
1,942
12,452
14,394
208,916
197,227
7,695
637
205,559
3,357
9,095
12,452

The Notes form part of the financial statements

Page 4

TOMCHEI CHOLIM TRUST

2021
Notes
£
£
FIXED ASSETS
Tangible assets
3
6,440
6,440
CURRENT ASSETS:
Cash at bank and in hand
8,554
8,554
CREDITORS: amounts falling
due within one year
4
-600
Net Current assets/(liabilities)
7,954
NET CURRENT ASSETS:
14,394
FUNDS
5
Unrestricted funds
14,394
TOTAL FUNDS
14,394
BALANCE SHEET
31-Oct-21
2021
Notes
£
£
FIXED ASSETS
Tangible assets
3
6,440
6,440
CURRENT ASSETS:
Cash at bank and in hand
8,554
8,554
CREDITORS: amounts falling
due within one year
4
-600
Net Current assets/(liabilities)
7,954
NET CURRENT ASSETS:
14,394
FUNDS
5
Unrestricted funds
14,394
TOTAL FUNDS
14,394
BALANCE SHEET
31-Oct-21
2021
Notes
£
£
FIXED ASSETS
Tangible assets
3
6,440
6,440
CURRENT ASSETS:
Cash at bank and in hand
8,554
8,554
CREDITORS: amounts falling
due within one year
4
-600
Net Current assets/(liabilities)
7,954
NET CURRENT ASSETS:
14,394
FUNDS
5
Unrestricted funds
14,394
TOTAL FUNDS
14,394
BALANCE SHEET
31-Oct-21
2020
£
£
7,766
7,766
5,262
5,262
-576
4,686
12,452
12,452
12,452
2020
£
£
7,766
7,766
5,262
5,262
-576
4,686
12,452
12,452
12,452
14,394 12,452
14,394 12,452
14,394 12,452

The financial statements were approved by the board of Trustees on 31 August 2022 And signed on its behalf by:

Z Blier - Trustee

M Freund - Trustee

The Notes form part of these financial statements

Page 5

TOMCHEI CHOLIM TRUST

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 October 2021

1 ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effectiveApril 2008), In preparing the accounts, the charity follows best practice

as laid down in the Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP) issued in March 2005.

Where there is a conflict between the FRSSE and the SORP, the SORP has been adopted in accordance with paragraph 419ff of the SORP.

Incoming resources

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on accurals 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 consitent with the use of resources

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost residual value ofeach asset over its expected useful life as follows:

Fixtures, fittings -15% reducing balance Motor vehicles - 25% reducing balance Equipment - 33% reducing balance

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.

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

2 TRUSTEES REMUNERATION AND BENEFITS

There where no trustees remuneration or other benefits for the year ended 31 October 2021 nor for the year ended 31 October 2020.

Trustees Expenses

There where no trustees expenses paid for the year ended 31 October 2021 nor for the year ended 31 October 2020.

Page 6

TOMCHEI CHOLIM TRUST

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 October 2021

3
TANGIBLE FIXED ASSETS
COST
At 1 November 2020
Additions
Disposals
At 31 October 2021
DEPRECIATION
At 1 November 2020
Charge for the year
At 31 October 2021
NET BOOK VALUE
At 31 October 2021
At 31 October 2020
4
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
Other Creditors
5
MOVEMENTS IN FUNDS
3
TANGIBLE FIXED ASSETS
COST
At 1 November 2020
Additions
Disposals
At 31 October 2021
DEPRECIATION
At 1 November 2020
Charge for the year
At 31 October 2021
NET BOOK VALUE
At 31 October 2021
At 31 October 2020
4
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
Other Creditors
5
MOVEMENTS IN FUNDS
Fixture and
fittings
Motor Vehicle
£
£
32,713
37,150
Fixture and
fittings
Motor Vehicle
£
£
32,713
37,150
Computer
equipments
£
2,007
Totals
£
71,870
0
0
32,713
37,150
26,437
35,802
941
337
2,007
1,866
47
71,870
64,105
1,325
27,378
36,139
5,335
1,011
1,913
94
65,430
6,440
6,276
1,348
141 7,765
Other Creditors
MOVEMENTS IN FUNDS
2021
£
600
2020
£
576
600 576
Unrestricted funds
General fund
TOTAL FUNDS
At 1.11.20
£
12,452
12,452
Net movement
in funds
£
1,942
At 31.10.21
£
14,394
1,942 14,394
DUE WITHIN ONE YEAR
2021 2020
£ £
Other Creditors 600 576
600 576
MOVEMENTS IN FUNDS
At 1.11.20 Net movement At 31.10.21
in funds
£ £ £
Unrestricted funds
General fund 12,452 1,942 14,394
TOTAL FUNDS 12,452 1,942 14,394

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
197,981
197,981
Rescources
expended
£
196,039
Movement in
funds
£
1,942
196,039 1,942

Page 7

TOMCHEI CHOLIM TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 October 2021

INCOMING RESOURCES
Voluntary Income
Donation:
Jrs Grant
Total incoming resources
RESOURCES EXPENDED
Costs of generating voluntary income
Medical & supplementary goods
Toys for children in Hospital
Transport
Staff Cost
Food and drinks
Gifts & donations
Fundraising cost
Repairs and renewals
Charitable activities
Office expenses
Heat & Light
Rent
Cleaning
Telephone
Printing,postage and stationery
Depreciation of tangible fixed assets
Governance costs
Accountancy
Professional fees
Bank charges & Interest expenses
Total resources expended
NET INCOME FOR THE YEAR
2021
£
194,897
3,084
197,981
53,411
817
41,449
89,388
648
185,713
430
3,000
3,680
1,021
1,325
9,456
600
270
870
196,039
1,942
2020
£
208,916
208,916
10,092
124
618
33,580
148,865
2,513
520
915
197,227
528
1,761
2,591
1,145
43
1,627
7,695
576
61
637
205,559
3,357

This page does not form part of the financial statment

Page 8