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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 1137410

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

THE NORTH WEST COMMUNITY PATROL TRUST

Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

THE NORTH WEST COMMUNITY PATROL TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 8

THE NORTH WEST COMMUNITY PATROL TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. 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 Objectives and aims

The objectives of the charity are:

Public benefit

The Trustees confirm that it has complied with its duty under the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.

Volunteers

The charity had 45 volunteers during the period (2021: 45).

ACHIEVEMENT AND PERFORMANCE Charitable activities

The main activities of the charity are:

FINANCIAL REVIEW

Reserves policy

The present level of funding is adequate to meet the charity's objectives. The trustees consider the financial position of the charity to be satisfactory.

FUTURE PLANS

The charity plans to continue the activities outlined above in the forthcoming years subject to satisfactory incoming resources.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Recruitment and appointment of new trustees

In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.

Membership of the charity is open to any individuals who: a) applies to the charity in the form required by the trustees;

b) are approved by the trustees; c) are at least 18 years of age.

The trustees must keep a register of names and addresses of members.

Organisational structure

The charity must have at least three trustees. The charity is organised so that the trustees meet regularly to manage the affairs of the charity.

Page 1

THE NORTH WEST COMMUNITY PATROL TRUST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees

The trustees must make available to each new trustee, on his or her first appointment: a) a copy of the charitable trust deed and any amendments to it;

b) a copy of the charity's latest report and statement of accounts.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1137410

Principal address

76 Kings Close London NW4 2JT

Trustees

S Bak G Ost S Bodner

Independent Examiner

Mr Daniel Fine, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

Approved by order of the board of trustees on 25 January 2023 and signed on its behalf by:

G Ost - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE NORTH WEST COMMUNITY PATROL TRUST

Independent examiner's report to the trustees of The North West Community Patrol Trust

I report to the charity trustees on my examination of the accounts of The North West Community Patrol Trust (the Trust) for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mr Daniel Fine, FCA Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

25 January 2023

Page 3

THE NORTH WEST COMMUNITY PATROL TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
34,211
Other income
8,202
Total
42,413
EXPENDITURE ON
Charitable activities
Charitable activities
39,340
NET INCOME/(EXPENDITURE)
3,073
RECONCILIATION OF FUNDS
Total funds brought forward
47,384
TOTAL FUNDS CARRIED FORWARD
50,457
2021
Total
funds
£
26,580
-
26,580
41,085
(14,505)
61,889
47,384

The notes form part of these financial statements

Page 4

THE NORTH WEST COMMUNITY PATROL TRUST

BALANCE SHEET

31 MARCH 2022

2022
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
3
42,303
CURRENT ASSETS
Cash at bank
18,374
CREDITORS
Amounts falling due within one year
4
(5,720)
NET CURRENT ASSETS
12,654
TOTAL ASSETS LESS CURRENT LIABILITIES
54,957
CREDITORS
Amounts falling due after more than one year
5
(4,500)
NET ASSETS
50,457
FUNDS
Unrestricted funds
50,457
TOTAL FUNDS
50,457
2021
Total
funds
£
36,564
23,920
(5,600)
18,320
54,884
(7,500)
47,384
47,384
47,384

The financial statements were approved by the Board of Trustees and authorised for issue on 25 January 2023 and were signed on its behalf by:

G Ost - Trustee

The notes form part of these financial statements

Page 5

THE NORTH WEST COMMUNITY PATROL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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 - 33% on cost Fixtures and fittings - 20% on cost Motor vehicles - 33% on 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 were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

continued...

Page 6

THE NORTH WEST COMMUNITY PATROL TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

3.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
machinery
fittings
£
£
COST
At 1 April 2021
35,294
10,806
Additions
-
-
Disposals
-
-
(
At 31 March 2022
35,294
10,806
DEPRECIATION
At 1 April 2021
20,921
5,806
Charge for year
7,789
1,250
Eliminated on disposal
-
-
(
At 31 March 2022
28,710
7,056
NET BOOK VALUE
At 31 March 2022
6,584
3,750
At 31 March 2021
14,373
5,000
4.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Finance leases (see note 6)
Other creditors
5.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Finance leases (see note 6)
Motor
vehicles
£
43,933
25,636
21,288)
(
48,281
26,742
10,858
21,288)
(
16,312
31,969
17,191
2022
£
3,000
2,720
5,720
2022
£
4,500
Totals
£
90,033
25,636
21,288)
94,381
53,469
19,897
21,288)
52,078
42,303
36,564
2021
£
3,000
2,600
5,600
2021
£
7,500

continued...

Page 7

THE NORTH WEST COMMUNITY PATROL TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

6. LEASING AGREEMENTS

Minimum lease payments under finance leases fall due as follows:

Gross obligations repayable:
Within one year
Between one and five years
Finance charges repayable:
Within one year
Between one and five years
Net obligations repayable:
Within one year
Between one and five years
Finance leases
2022
2021
£
£
3,459
3,459
5,188
8,647
8,647
12,106
459
459
688
1,147
1,147
1,606
3,000
3,000
4,500
7,500
7,500
10,500

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 8