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2020-07-31-accounts

REGISTERED COMPANY NUMBER: 06318127 (England and Wales) REGISTERED CHARITY NUMBER: 1125609

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2020

for

Hope and Play Ltd

Hope and Play Ltd

Contents of the Financial Statements for the Year Ended 31 July 2020

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12

Hope and Play Ltd

Report of the Trustees for the Year Ended 31 July 2020

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 31 July 2020. 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

Why we exist

Hope and Play aims to bring hope to children who are denied hope through the circumstances and environment which they find themselves in. This is reflected in our charity’s objects, which are:

(1) To relieve the needs of children, in particular but not exclusively those affected by conflict, occupation or poverty, by providing items, services and facilities calculated to relieve their needs and by raising awareness amongst the public of their circumstances;

(2) To advance education for children for the public benefit by providing and assisting in the provision of facilities for education;

(3) To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of children who have need of such facilities by reason of financial hardship or social or other detrimental circumstances with the object of improving their conditions of life.

All children suffering physical, emotional and educational hardships are deserving of support. In all cases, the best long term answer is to remove the causes of hardship. That is rightly the focus of many organisations, NGOs and activists.

Our focus is more near-term on alleviating the suffering, and equipping children as much as possible with the capabilities to recover. We work with Palestinian children, either in the West Bank where they are suffering a brutal occupation, or in Gaza where they are under an illegal siege, or in the refugee camps in various areas of the Middle East where many live in poverty and need.

Our philosophy is as much as possible to have work delivered locally through trusted community organisations, providing much needed employment in the service of alleviating the suffering of the children.

Page 1

Hope and Play Ltd

Report of the Trustees for the Year Ended 31 July 2020

OBJECTIVES AND ACTIVITIES

Administration, Product and Marketing costs

The charity continues to employ no staff, with the trustees working time around their separate paid employment to keep the charity moving. All the charity’s administrative and accounting activities were either generously volunteered by professionals, or were covered by donations by the charity’s trustees and founders. This ensured, as before, that our donors’ funds are spent fully on projects rather than administrative overheads.

We advertised our Christmas sale on Facebook, which was the core platform through which we sold and raised funds in the year. Due to changes in the Facebook advertising platform, we did not meet with as much success as other years, and as a result we had to go deep into reserves from previous years to fund this year’s work in Gaza. Funding for the advertising, like other years, was derived purely from sales of online products, and not from donated funds.

Products that we sold were either donated, or purchased in bulk. Of special note, once again, is a key supporter Jackie and her family, who for the fifth year running designed our calendars and an assortment of products pro-bono, and part funded their production. We remain indebted to them for their generosity of heart and time.

Where incremental purchase cost was incurred for any products sold, this was funded purely from the online shop sales - not from donated funds.

Donations from the public and organisations are used directly and purely for the delivery of our projects.

As always, Hope and Play remains indebted to the following:

ACHIEVEMENT AND PERFORMANCE

What we have done this year

We continued our focus on trauma therapy in Gaza as we have for the last few years, and provided funding to launch an 8 month programme supporting 525 traumatised children in 5 locations in Gaza, facilitated and coordinated by our local partner, the Canaan Institute of New Pedagogy. In addition to direct work with the children, we also provided training and awareness sessions for 250 of their mothers.

The children were from Al Tadamon Center in Rafah City, Heker El Jame’ Youth Center Association in the Middle area, and the Ghassan Kanafani Developmental Association,

Hay Salateen for Social Development and Palestinian Association for development and protection of heritage in the North if Gaza.

The programme commenced at the start of 2019, and was still under way as our financial year ended.

We also hosted a number of birthday parties in Gaza on behalf of our donors, each celebrated with around 50 children, and providing a rare opportunity for celebration. The donations funded the parties as well as providing additional funding for the trauma therapy programmes.

In making all decisions regarding our activities, the trustees have had due regard to the commission’s public benefit guidance.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its Memorandum and Articles dated 16 August 2008.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06318127 (England and Wales)

Registered Charity number

1125609

Page 2

Hope and Play Ltd

Report of the Trustees

for the Year Ended 31 July 2020

Registered office

20-22 Wenlock Street London N1 7GU

Trustees

Iyas Anis Alqasem Tony Rahman Kevin Bibby Saskia Theresia Daniela Marsh

Company Secretary

Iyas Anis Alqasem

Independent Examiner

Alan Griffin FCA TBLC Limited Approved by order of the board of trustees on 22 April 2021 and signed on its behalf by:

Iyas Anis Alqasem - Trustee

Page 3

Independent Examiner's Report to the Trustees of Hope and Play Ltd

Independent examiner's report to the trustees of Hope and Play Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2020.

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.

TBLC Limited Alan Griffin FCA

22 April 2021

Page 4

Hope and Play Ltd

Statement of Financial Activities

for the Year Ended 31 July 2020

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
13,754
Other trading activities
2
-
Total
13,754
EXPENDITURE ON
Raising funds
3
-
Charitable activities
Trauma program
-
Other
249
Total
249
NET INCOME/(EXPENDITURE)
13,505
Transfers between funds
7
(25,000)
Net movement in funds
(11,495)
RECONCILIATION OF FUNDS
Total funds brought forward
16,577
TOTAL FUNDS CARRIED FORWARD
5,082
Restricted
fund
£
-
18,259
18,259
4,214
36,843
8,434
49,491
(31,232)
25,000
(6,232)
8,944
2,712
31.7.20
Total
funds
£
13,754
18,259
32,013
4,214
36,843
8,683
49,740
(17,727)
-
(17,727)
25,521
7,794
31.7.19
Total
funds
£
7,148
37,879
45,027
9,796
91,575
1,063
102,434
(57,407)
-
(57,407)
82,928
25,521

The notes form part of these financial statements

Page 5

Hope and Play Ltd

Balance Sheet

31 July 2020

Unrestricted
Restricted
fund
fund
Notes
£
£
CURRENT ASSETS
Debtors
6
1,813
-
Cash in hand
3,269
2,712
5,082
2,712
NET CURRENT ASSETS
5,082
2,712
TOTAL ASSETS LESS CURRENT
LIABILITIES
5,082
2,712
NET ASSETS
5,082
2,712
FUNDS
7
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.7.20
Total
funds
£
1,813
5,981
7,794
7,794
7,794
7,794
5,082
2,712
7,794
31.7.19
Total
funds
£
1,432
24,089
25,521
25,521
25,521
25,521
16,577
8,944
25,521

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 22 April 2021 and were signed on its behalf by:

Iyas Anis Alqasem - Trustee

The notes form part of these financial statements

Page 6

Hope and Play Ltd

Notes to the Financial Statements for the Year Ended 31 July 2020

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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.

2. OTHER TRADING ACTIVITIES

31.7.20 31.7.19 £ £ Shop income 18,259 37,879

continued...

Page 7

Hope and Play Ltd

Notes to the Financial Statements - continued for the Year Ended 31 July 2020

3. RAISING FUNDS

Other trading activities

Other trading activities
31.7.20 31.7.19
£ £
Purchases 4,214 9,796

"Expenditure on raising funds" represents purchases of goods for resale and is funded by shop sales.

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2020 nor for the year ended 31 July 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2020 nor for the year ended 31 July 2019.

5.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
7,148
Other trading activities
-
Total
7,148
EXPENDITURE ON
Raising funds
-
Charitable activities
Trauma program
-
Other
483
Total
483
NET INCOME/(EXPENDITURE)
6,665
Transfers between funds
(60,000)
Net movement in funds
(53,335)
RECONCILIATION OF FUNDS
Total funds brought forward
69,912
TOTAL FUNDS CARRIED FORWARD
16,577
Restricted
fund
£
-
37,879
37,879
9,796
91,575
580
101,951
(64,072)
60,000
(4,072)
13,016
8,944
Total
funds
£
7,148
37,879
45,027
9,796
91,575
1,063
102,434
(57,407)
-
(57,407)
82,928
25,521

continued...

Page 8

Hope and Play Ltd

Notes to the Financial Statements - continued for the Year Ended 31 July 2020

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE DEBTORS: AMOUNTS FALLING DUE WITHIN ONE DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.20 31.7.19
£ £
Other debtors 1,813 1,432
Other debtors represent the Charity's undrawn Paypal balance.
7. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.8.19 in funds funds 31.7.20
£ £ £ £
Unrestricted funds
General fund 16,577 13,505 (25,000) 5,082
Restricted funds
Restricted fund 8,944 (31,232) 25,000 2,712
TOTAL FUNDS 25,521 (17,727) - 7,794
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 13,754 (249) 13,505
Restricted funds
Restricted fund 18,259 (49,491) (31,232)
TOTAL FUNDS 32,013 (49,740) (17,727)
Comparatives for movement in funds
Net Transfers
movement between At
At 1.8.18 in funds funds 31.7.19
£ £ £ £
Unrestricted funds
General fund 69,912 6,665 (60,000) 16,577
Restricted funds
Restricted fund 13,016 (64,072) 60,000 8,944
TOTAL FUNDS 82,928 (57,407) - 25,521

continued...

Page 9

Hope and Play Ltd

Notes to the Financial Statements - continued for the Year Ended 31 July 2020

7. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 7,148 (483) 6,665
Restricted funds
Restricted fund 37,879 (101,951) (64,072)
TOTAL FUNDS 45,027 (102,434) (57,407)

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

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
Net
movement
At 1.8.18
in funds
£
£
69,912
20,170
13,016
(95,304)
82,928
(75,134)
Transfers
between
funds
£
(85,000)
85,000
-
At
31.7.20
£
5,082
2,712
7,794

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
General fund 20,902 (732) 20,170
Restricted funds
Restricted fund 56,138 (151,442) (95,304)
TOTAL FUNDS 77,040 (152,174) (75,134)

continued...

Page 10

Hope and Play Ltd

Notes to the Financial Statements - continued for the Year Ended 31 July 2020

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2020.

Page 11

Hope and Play Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 July 2020
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Shop income
Total incoming resources
EXPENDITURE
Other trading activities
Purchases
Charitable activities
Grants to institutions
Support costs
Management
Advertising
Finance
Bank charges
Total resources expended
Net expenditure
31.7.20
£
13,754
18,259
32,013
4,214
36,843
8,434
249
49,740
(17,727)
31.7.19
£
7,148
37,879
45,027
9,796
91,575
580
483
102,434
(57,407)

This page does not form part of the statutory financial statements

Page 12