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2021-09-30-accounts

REGISTERED CHARITY NUMBER: 1171165

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2021

for

The Community Hub

Martin+Heller 5 North End Road London NW11 7RJ

The Community Hub

Contents of the Financial Statements for the Year Ended 30 September 2021

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

The Community Hub

Report of the Trustees for the Year Ended 30 September 2021

The trustees present their report with the financial statements of the charity for the year ended 30 September 2021. 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 Charitable objects:

To provide a range of trainings, advice and relationship building services and opportunities for vulnerable people.

The relief of poverty amongst persons in conditions of need, hardship, and distress.

To assist and support needy people in the interest of social welfare, designed to improve their conditions of life.

To further the education of deprived young adults through the continued development of their capabilities, skills and understanding in subjects of educational value.

The promotion of any other exclusively charitable objects and purposes such as the trustees see fit, provided that they are regarded as charitable by the law of England and Wales.

Our aims:

Many individuals between us, are living in challenging circumstances and deprived environments. Without the right support and interventions, they struggle to cope with their issues and often daily challenges. Whether their struggle is poverty, vulnerability and social isolation, family breakdown, bereavement, illness, learning disabilities or communication difficulties, every person needs someone to guide them to tackle their situation.

We unite people who are vulnerable and lonely. We unite people who need a friend to talk to. We unite people to share and communicate.

By bringing them together, we enable them to transform their lives into a brighter experience.

We believe that through guidance and support in a safe space, offering support and rapport, there is a scope for transformation in their lives.

Our mission:

To support vulnerable young people, adults and the elderly through invigorating activities in a safe, calm and relaxing environment giving them the opportunity to unwind from their daily struggles and hardships.

Our vision:

To empower deprived and disengaged people with skills and resilience to combat and succeed in their challenges and imbue them with hope for a better future.

Page 1

The Community Hub

Report of the Trustees for the Year Ended 30 September 2021

OBJECTIVES AND ACTIVITIES

Significant activities

To support young parents who are struggling to parent their children who have additional needs.

To engage NEET young people in personal development, team building and communication skills training thus supporting them into employment.

To link socially isolated and low-income immigrants, who lack community support and feel vulnerable and uniformed in their new environment, through social support groups.

To provide a range of weekly social programmes to elderly people who are lonely, vulnerable and face physical challenges.

To provide a relationship coaching programme to young people to guide and support them at the brink of marriage with continued support after marriage.

Telephone advice line offering a confidential support service.

Public benefit

The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives and in planning future activities.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

What we have delivered this year:

35 elderly people supported and invigorated through the Wellboost healthy life programme.

30 elderly people benefitted through the Wellboost sport programme.

45 young people experienced a change in their personal development and received individualised guidance, resulting in their employment.

85 young parents received support, guidance and referrals for their child/ren with additional emotional needs.

30 vulnerable young people, mostly immigrants, were united and supported through our Links programme.

FINANCIAL REVIEW

Principal funding sources

The charity's activities are supported by a mixture of funding streams including private donations, grants from trusts and users' contributions. The results for the period are shown in the attached financial statements.

Reserves policy

The trustees are working towards building reserves of at least 3 months' operating costs in order to protect services where there are uncertainties as to whether funding will continue and to ensure adequate cash flow for the organisation's needs.

FUTURE PLANS

The charity's aims and targets for 2021 are to continue expanding on its current services and programs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Charity constitution

The Community Hub is a registered charity and a charitable incorporated organisation. The Trustees are responsible for governance of the organisation. Induction and training are provided for new trustees. None of the trustees have any beneficial interest in the charity.

Page 2

The Community Hub

Report of the Trustees for the Year Ended 30 September 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management

The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures mitigate any perceived risks.

The trustees continually review the risks that the charity may be exposed to and take appropriate action as required.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1171165

Principal address

122 Kyverdale Road London N16 6PR

Trustees

Mr J Baumgarten Mr A Klein Mr A Cullish (resigned 12.10.21) Mrs M Davidovitz Mrs R Ehrnfeld (appointed 12.10.21) Mrs S Silbiger (appointed 12.10.21) Mrs R Heller (appointed 12.10.21)

Independent Examiner

Mr A Heller FCA Martin+Heller 5 North End Road London NW11 7RJ

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Mr A Klein - Trustee

Page 3

Independent Examiner's Report to the Trustees of The Community Hub

Independent examiner's report to the trustees of The Community Hub

I report to the charity trustees on my examination of the accounts of The Community Hub (the Trust) for the year ended 30 September 2021.

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 A Heller FCA Martin+Heller 5 North End Road London NW11 7RJ

Date: .............................................

Page 4

The Community Hub

Statement of Financial Activities for the Year Ended 30 September 2021

Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
517
99,722
EXPENDITURE ON
Raising funds
-
1,252
Charitable activities
Charitable activities
222
107,173
Other
439
-
Total
661
108,425
NET INCOME/(EXPENDITURE)
(144)
(8,703)
RECONCILIATION OF FUNDS
Total funds brought forward
15,398
14,490
TOTAL FUNDS CARRIED FORWARD
15,254
5,787
30.9.21
Total
funds
£
100,239
1,252
107,395
439
109,086
(8,847)
29,888
21,041
30.9.20
Total
funds
£
66,577
102
36,416
371
36,889
29,688
200
29,888

The notes form part of these financial statements

Page 5

The Community Hub

Balance Sheet 30 September 2021

Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
4
-
2,504
CURRENT ASSETS
Debtors
5
5,400
-
Cash at bank
10,214
3,283
15,614
3,283
CREDITORS
Amounts falling due within one year
6
(360)
-
NET CURRENT ASSETS
15,254
3,283
TOTAL ASSETS LESS CURRENT
LIABILITIES
15,254
5,787
NET ASSETS
15,254
5,787
FUNDS
7
Unrestricted funds
Restricted funds
TOTAL FUNDS
30.9.21
Total
funds
£
2,504
5,400
13,497
18,897
(360)
18,537
21,041
21,041
15,254
5,787
21,041
30.9.20
Total
funds
£
-
5,200
25,408
30,608
(720)
29,888
29,888
29,888
15,398
14,490
29,888

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

............................................. Mr A Klein - Trustee

The notes form part of these financial statements

Page 6

The Community Hub

Notes to the Financial Statements for the Year Ended 30 September 2021

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.

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.

Computer equipment - straight line over 3 years

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 30 September 2021 nor for the year ended 30 September 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2021 nor for the year ended 30 September 2020.

continued...

Page 7

The Community Hub

Notes to the Financial Statements - continued for the Year Ended 30 September 2021

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 15,569 51,008 66,577
EXPENDITURE ON
Raising funds - 102 102
Charitable activities
Charitable activities - 36,416 36,416
Other 371 - 371
Total 371 36,518 36,889
NET INCOME 15,198 14,490 29,688
RECONCILIATION OF FUNDS
Total funds brought forward 200 - 200
TOTAL FUNDS CARRIED FORWARD 15,398 14,490 29,888
4. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
Additions 3,756
DEPRECIATION
Charge for year 1,252
NET BOOK VALUE
At 30 September 2021 2,504
At 30 September 2020 -

continued...

Page 8

The Community Hub

Notes to the Financial Statements - continued for the Year Ended 30 September 2021

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21 30.9.20
£ £
Other debtors 5,400 5,200
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21 30.9.20
£ £
Other creditors 360 720
7. MOVEMENT IN FUNDS
Net
movement
At 1/10/20 in funds At 30/9/21
£ £ £
Unrestricted funds
General fund 15,398 (144) 15,254
Restricted funds
Restricted fund 14,490 (8,703) 5,787
TOTAL FUNDS 29,888 (8,847) 21,041
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 517 (661) (144)
Restricted funds
Restricted fund 99,722 (108,425) (8,703)
TOTAL FUNDS 100,239 (109,086) (8,847)

continued...

Page 9

The Community Hub

Notes to the Financial Statements - continued for the Year Ended 30 September 2021

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/10/19 in funds At 30/9/20
£ £ £
Unrestricted funds
General fund 200 15,198 15,398
Restricted funds
Restricted fund - 14,490 14,490
TOTAL FUNDS 200 29,688 29,888
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 15,569 (371) 15,198
Restricted funds
Restricted fund 51,008 (36,518) 14,490
TOTAL FUNDS 66,577 (36,889) 29,688
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1/10/19 in funds At 30/9/21
£ £ £
Unrestricted funds
General fund 200 15,054 15,254
Restricted funds
Restricted fund - 5,787 5,787
TOTAL FUNDS 200 20,841 21,041

continued...

Page 10

The Community Hub

Notes to the Financial Statements - continued for the Year Ended 30 September 2021

7. MOVEMENT IN FUNDS - continued

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 16,086 (1,032) 15,054
Restricted funds
Restricted fund 150,730 (144,943) 5,787
TOTAL FUNDS 166,816 (145,975) 20,841

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2021.

Page 11

The Community Hub

Detailed Statement of Financial Activities for the Year Ended 30 September 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fund raising
Charitable activities
Professional and consultancy fees
Computer & software
Rent
Food and events
Printing, postage & stationary
Staff training
Support costs
Finance
Bank charges
Other
Computer equipment
Governance costs
Accountancy fees
Total resources expended
Net (expenditure)/income
30.9.21
£
100,239
100,239
-
17,726
222
19,960
43,560
3,856
22,071
107,395
79
1,252
360
109,086
(8,847)
30.9.20
£
66,577
66,577
102
4,959
-
8,567
21,760
-
1,130
36,416
11
-
360
36,889
29,688

This page does not form part of the statutory financial statements

Page 12