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2023-12-31-accounts

§

Charity Begins at Home

Report and Unaudited Financial Statements

For the year ended 31 December 2023

Charity number: 1111079

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Charity Begins at Home

Unaudited Financial Statements

For the year ended 31 December 2023

Contents
Page
Charity information 1
Report of the Management Committee 2-4
Report of the Independent Examiner 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8-11
Detailed income and expenditure account 12

§

Charity Begins at Home

Company information

Charity Number: 1111079

Registered Address:

Unit 22 Exhibition House Addison Bridge Place Kensington W14 8XP

Members of the management committee who served as Trustees during the year to 31[st] December 2022. Nadeem Ahmed Subrinah Rana

Accountant/Examiner

Delta Accountancy Ltd 6 Homer Street Marylebone London W1H 4NT

Bankers

Metro Bank Unit 8 Hayes Bridge Retail Park Southall UB4 0RH

President

To be appointed

Approved by order of the Board of Trustees

Muhammad Saleem Awan (Chairman) ……MS………………………………………………………….

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Charity Begins at Home

Annual Report

For the Year Ended 31 December 2023

Introduction

The Trustees present their report alongside the charity's financial statements for the year ended 31 December 2023. This report is prepared by the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) as applicable to charities under FRS 102 (effective 1 January 2015).

Objectives and Activities

Charity Begins at Home is committed to delivering food, clothing, essential supplies, and care to those in need while maintaining their dignity and self-respect. Our mission, rooted in compassion and community, has been carried out every Friday and Wednesday on the streets of London.

Our Core Projects

1. Friday Food Distribution since 2016

2. Wednesday Food Run Project

3. Mobile & Smart Food Banks

4. Corporate Volunteering

§

Achievements and Performance

In 2023, Charity Begins at Home made significant strides in supporting individuals and families in need:

Structure, Governance, and Management

Charity Begins at Home operates under a dated 6 August 2005 Declaration of Trust. The volunteer-led

organisation spans multiple regions, including London, Essex, Bedford, Manchester, and Birmingham.

management.

Chairman's Report

Year Ended 31 December 2023

The year 2023 presented significant challenges, from the residual effects of the pandemic to the surging cost of living driven by energy price increases. These factors contributed to a rise in homelessness, increasing demand for our services.

Despite these challenges, we successfully distributed over 50,000 hot meals, food items, and essentials, all

delivered with our signature hospitality. This achievement is a testament to our volunteers' dedication and our supporters' generosity.

Key highlights of 2023 include:

Looking ahead, we focus on empowering the less fortunate through employment opportunities, training, and continued support. Together, we can envision a brighter future without one being left behind. With gratitude and hope,

Muhammad Saleem Awan

Chairman CBAH

§

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Charity Begins at Home On accounts for the year 31/12/2023 Charity no 1111079 ended (if any) Set out on pages (5 – 12)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2023 .

Responsibilities and basis of As the charity trustees of the Trust, you are responsible for the preparation of the report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report on my examination of the Trust’s accounts carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's I have completed my examination. I confirm that no material matters have come statement to my attention (other than that disclosed below *) in connection with the examination, which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: FS Date: 15/01/2025 Name: Faisal Sultan Relevant professional CPAA qualification(s) or body (if any):

Address: Delta Accountancy Ltd

6 Homer Street, Marylebone

London, W1 H 4NT

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Charity Begins at Home Charity Begins at Home Charity No 1111079 1111079
Annual accounts for the period
Period start date 01/01/2023 To Period end
date
31/12/2023

Section A Statement of financial activities

Recommended categories by activity
Guidance
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
Income (Note 3)
Income and endowments from:
Donations and legacies
72,366
-
-
Charitable activities
-
-
-
Other trading activities
-
-
-
Investments
-
-
-
Separate material item of income
-
-
-
Other
-
-
-
Total
3
72,366
-
-
Expenditure (Notes 6)
Expenditure on:
Raising funds
-
-
-
Charitable activities
70,014
-
-
Separate material expense item
Other
-
-
-
Total
4
70,014
-
-
Net income/(expenditure) before tax for the
reporting period
2,352
-
-
Tax payable
-
-
-
Net income/(expenditure) after tax before
investment gains/(losses)
2,352
-
-
Net gains/(losses) on
investments
-
-
-
Net income/(expenditure)
2,352
-
-
Extraordinary items
-
-
-
Transfers between funds
-
-
-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for
the charity’s own use
-
-
-
Other gains/(losses)
-
-
-
Net movement in funds
2,352
-
-
Reconciliation of funds:
Total funds brought forward
-
-
-
Total funds carried forward
2,352
-
-
Recommended categories by activity
Guidance
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
Income (Note 3)
Income and endowments from:
Donations and legacies
72,366
-
-
Charitable activities
-
-
-
Other trading activities
-
-
-
Investments
-
-
-
Separate material item of income
-
-
-
Other
-
-
-
Total
3
72,366
-
-
Expenditure (Notes 6)
Expenditure on:
Raising funds
-
-
-
Charitable activities
70,014
-
-
Separate material expense item
Other
-
-
-
Total
4
70,014
-
-
Net income/(expenditure) before tax for the
reporting period
2,352
-
-
Tax payable
-
-
-
Net income/(expenditure) after tax before
investment gains/(losses)
2,352
-
-
Net gains/(losses) on
investments
-
-
-
Net income/(expenditure)
2,352
-
-
Extraordinary items
-
-
-
Transfers between funds
-
-
-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for
the charity’s own use
-
-
-
Other gains/(losses)
-
-
-
Net movement in funds
2,352
-
-
Reconciliation of funds:
Total funds brought forward
-
-
-
Total funds carried forward
2,352
-
-
Recommended categories by activity
Guidance
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
Income (Note 3)
Income and endowments from:
Donations and legacies
72,366
-
-
Charitable activities
-
-
-
Other trading activities
-
-
-
Investments
-
-
-
Separate material item of income
-
-
-
Other
-
-
-
Total
3
72,366
-
-
Expenditure (Notes 6)
Expenditure on:
Raising funds
-
-
-
Charitable activities
70,014
-
-
Separate material expense item
Other
-
-
-
Total
4
70,014
-
-
Net income/(expenditure) before tax for the
reporting period
2,352
-
-
Tax payable
-
-
-
Net income/(expenditure) after tax before
investment gains/(losses)
2,352
-
-
Net gains/(losses) on
investments
-
-
-
Net income/(expenditure)
2,352
-
-
Extraordinary items
-
-
-
Transfers between funds
-
-
-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for
the charity’s own use
-
-
-
Other gains/(losses)
-
-
-
Net movement in funds
2,352
-
-
Reconciliation of funds:
Total funds brought forward
-
-
-
Total funds carried forward
2,352
-
-
Recommended categories by activity
Guidance
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
Income (Note 3)
Income and endowments from:
Donations and legacies
72,366
-
-
Charitable activities
-
-
-
Other trading activities
-
-
-
Investments
-
-
-
Separate material item of income
-
-
-
Other
-
-
-
Total
3
72,366
-
-
Expenditure (Notes 6)
Expenditure on:
Raising funds
-
-
-
Charitable activities
70,014
-
-
Separate material expense item
Other
-
-
-
Total
4
70,014
-
-
Net income/(expenditure) before tax for the
reporting period
2,352
-
-
Tax payable
-
-
-
Net income/(expenditure) after tax before
investment gains/(losses)
2,352
-
-
Net gains/(losses) on
investments
-
-
-
Net income/(expenditure)
2,352
-
-
Extraordinary items
-
-
-
Transfers between funds
-
-
-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for
the charity’s own use
-
-
-
Other gains/(losses)
-
-
-
Net movement in funds
2,352
-
-
Reconciliation of funds:
Total funds brought forward
-
-
-
Total funds carried forward
2,352
-
-
Total funds
£
Prior year funds
£
72,366 - - 72,366 56,306
- - - - -
- - - - -
- - - - -
- - - - -
-
-

-

-

-
72,366 -
-

72,366
56,306
- - - - -
70,014 - - 70,014 36,400
-
-

-

-

-
70,014 -
-

70,014
36,400
2,352 - - 2,352 -
19,906
- - - - -
2,352 - - 2,352 -
19,906
- - - - -
2,352 - - 2,352 -
19,906
- - - -
- - - - -
- - - - -
- - - - -
2,352 - - 2,352 -
19,906
- - - - -
2,352 - - 2,352 -
19,906

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Charity Begins at Home Charity No

1111079

Section B Balance sheet 31 December 2022
Guidance Note
Fixed assets
Intangible assets
Tangible assets
Heritage assets
Investments
Total fixed assets
Current assets
Stocks
Debtors
Investments
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after one year
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds
Restricted income funds
Unrestricted funds
Revaluation reserve
Fair value reserve
Total funds
Unrestricted
funds
£
F01
Restricted
income
funds
£
F02
Endowment
funds
£
F03
Total this
year
Total last
year
£
£
F04
F05
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
50,813 - - 50,813 42,932
50,813 - - 50,813 42,932
- - - - -
50,813 - - 50,813 42,932
50,813 - - 50,813 42,932
- - - - -
- - - - -
50,813 - - 50,813 42,932
- - -
- - - -
- -
-
50,813 - - 50,813 42,932

Date of Print Name approval Subrinah Rana 15/01/2025 Henrik Muehle 15/01/2025

Signed By:

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Charity Begins at Home

Notes to the unaudited financial statements for the year ended 31 December 2023

Accounting policies

Basis of preparation

The financial statements 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 2015); 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 with the exception of investments which are included at market value.

The financial statements are prepared in pounds sterling which is the functional currency of the charity. Monetary amounts in these statements are rounded to the nearest £.

Preparation of the accounts on a going concern basis

At the time of approving the accounts the Trustees have considered that there are no material uncertainties about the charity's ability to continue. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Grants are recognised in the Statement of Financial Activities in the year to which they relate. Generally, grants have conditions attached that create a service requirement that must be met by the Charity and accordingly are included as incoming resources from charitable activities.

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

to that activity.

Depreciation is provided at rates calculated to write off the cost of each asset either over its expected useful life which is estimated to be at 5 years (3 years in respect of computers) or over the period covered by the grant. receivable which may be three years or less.

Unrestricted funds are other incoming resources receivable without specified purpose, budgetary conditions or contracts and are available as general funds.

Restricted funds are to be used for specific purposes as laid down by the grantor.

Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

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Charity Begins at Home

Notes to the Unaudited financial statements for the year ended 31 December 2023

Net incoming resources for the year

Net incoming resources for the year
2023
£
This is stated after crediting and charging
Bank deposit interest received
Depreciation -
Impairment of Assets -
Accountancy and independent Examination 350
Trustees expenses -
Incoming resources
Charitable Activities -
Grants -
Donations 72,366
Other -
Investments -

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Charity Begins at Home

Notes to the unaudited financial statements for the year ended 31 December 2023

Expenditure
Expenditure on charitable activities
Premises
Repairs
General Administration
Depreciation
2023
£
-
-
70,014
-
£2,352
  1. No Trustee received any remuneration during the year or in the previous year Trustees are not reimbursed for travelling costs.

6.Tangible fixed assets Cost

6.Tangible fixed assets Cost
£
Brought forward -
Additions -
Disposal of Asserts -
Impairment of Assets -
Carried forward -
Depreciation -
Brought forward -
Charge for the year -
Adjustment for disposals -
Carried forward -
£
Net book value
At 31st December 2020 £ -
7. Debtors 2023
£
Amounts falling due within one year
Contract income receivable -
Accrued Income -
Prepayments -
£ -
8. Creditors: amounts falling due within one year
2023
£
Income received in advance -
Accruals -
£ -

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Charity Begins at Home

Notes to the financial statements for the year ended 31 December 2023

9. Reserves

9. Reserves
Unrestricted
£
Brought forward at 1st January 2020 -
Transfer between reserves -
Surplus (deficit) of income over -
expenditure
Carried forward at 31 December 2021 £2,352
The reserves at the year-end are
represented by: Unrestricted
£
Fixed assets -
Debtors and Prepayments -
Bank and cash £50,813
£50,813
Creditors -
£50,813

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Charity Begins at Home

Detailed Statement of Financial Activities for the Year ended 31 December 2021

2020 £

INCOME AND ENDOWMENTS Donations and Grants £72,366 £72,366 Rental Income Hall Rents Received - Deposit Account Interest - - Other Income - Total income EXPENDITURE £69,664 Charitable Activities Advertising - Entertaining - - Support Costs Rates and Water - Light and Heat - Telephone and Broadband - Insurance - Postage and Stationery - Voluntary staff - Food expense - Motor running expense - Cleaning - Sundries £69,664 Property Maintenance Repairs and Renewals - - Accountancy and Legal fees 350 Other Professional fees - 350 Other Expenditure Depreciation - Impairment of Assets - Total Expenditure £70,014 Net Income/( Expenditure) £2,352