REGISTERED CHARITY NUMBER: 1137410
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023
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 2023
| 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 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 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 Objectives and aims
The objectives of the charity are:
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To promote for the benefit of the public the efficiency of the police in London.
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To promote good citizenship and greater public participation in the prevention and solution of crime in the area.
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To promote for the benefit of the public in partnership with the police the protection of people and property from, and the prevention of, criminal acts.
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To represent the community to all the emergency services.
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 59 volunteers during the period (2022: 45).
ACHIEVEMENT AND PERFORMANCE Charitable activities
The main activities of the charity are:
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Liaising with and assisting the police to prevent and solve crime in the area.
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Promoting awareness to further the prevention of crime in the area via publications and social media.
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Representing the community to all the emergency services.
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Operating as a mobile neighbourhood watch, responding to incidents to provide reassurance and preserve evidence.
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Providing advocacy, assistance, care and relief in relation to those affected by hate crime and antisemitism.
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Assisting organisations involved in the search and rescue of vulnerable missing persons.
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Assisting the police and other search and rescue teams in the search for vulnerable missing persons.
FINANCIAL REVIEW
Financial position
During the year the charity received donations from the public totalling £53,576 (2022: £34,211) and expenditure in pursuit of its charitable activities of £68,758 (2022: £39,340), giving the charity a net deficit of £15,182 (2022: £3,073 surplus). At the balance sheet date the charity had total unrestricted funds of £35,275 (£50,457).
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.
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.
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.
Page 1
THE NORTH WEST COMMUNITY PATROL TRUST
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2023
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1137410
Principal address
First Floor Winston House 349 Regents Park Road London N3 1DH
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 15 January 2024 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 2023.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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
15 January 2024
Page 3
THE NORTH WEST COMMUNITY PATROL TRUST
Statement of Financial Activities
FOR THE YEAR ENDED 31 MARCH 2023
| 2023 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 53,576 Other income - Total 53,576 EXPENDITURE ON Charitable activities Charitable activities 68,758 NET INCOME/(EXPENDITURE) (15,182) RECONCILIATION OF FUNDS Total funds brought forward 50,457 TOTAL FUNDS CARRIED FORWARD 35,275 |
2022 Total funds £ 34,211 8,202 42,413 39,340 3,073 47,384 50,457 |
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The notes form part of these financial statements
Page 4
THE NORTH WEST COMMUNITY PATROL TRUST
Balance Sheet
31 MARCH 2023
| 2023 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 3 27,244 CURRENT ASSETS Cash at bank 15,251 CREDITORS Amounts falling due within one year 4 (5,720) NET CURRENT ASSETS 9,531 TOTAL ASSETS LESS CURRENT LIABILITIES 36,775 CREDITORS Amounts falling due after more than one year 5 (1,500) NET ASSETS 35,275 FUNDS Unrestricted funds 35,275 TOTAL FUNDS 35,275 |
2022 Total funds £ 42,303 18,374 (5,720) 12,654 54,957 (4,500) 50,457 50,457 50,457 |
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The financial statements were approved by the Board of Trustees and authorised for issue on 15 January 2024 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 2023
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':
- the requirements of Section 7 Statement of Cash Flows.
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 - at variable rates 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 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
continued...
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THE NORTH WEST COMMUNITY PATROL TRUST
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023
3. TANGIBLE FIXED ASSETS
| Fixtures Plant and and machinery fittings £ £ COST At 1 April 2022 35,294 10,806 Additions 5,450 - At 31 March 2023 40,744 10,806 DEPRECIATION At 1 April 2022 28,710 7,056 Charge for year 8,400 1,250 At 31 March 2023 37,110 8,306 NET BOOK VALUE At 31 March 2023 3,634 2,500 At 31 March 2022 6,584 3,750 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 £ 48,281 - 48,281 16,312 10,859 27,171 21,110 31,969 2023 £ 3,000 2,720 5,720 2023 £ 1,500 |
Totals £ 94,381 5,450 99,831 52,078 20,509 72,587 27,244 42,303 2022 £ 3,000 2,720 5,720 2022 £ 4,500 |
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continued...
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THE NORTH WEST COMMUNITY PATROL TRUST
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023
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 2023 2022 £ £ 3,459 3,459 1,729 5,188 5,188 8,647 459 459 229 688 688 1,147 3,000 3,000 1,500 4,500 4,500 7,500 |
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7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
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