## **Lecheiris- A Spark in the Dark Trust** **Report and Financial Statements For The Year Ended** **30 November 2021** **Charity Number 1187428** ## **Lecheiris- A Spark in the Dark Trust** |Contents|| |---|---| ||Page| |Legal and Administrative Information|1| |Report of The Trustees|2 and 3| |Statement Of Financial Activities|4| |Balance Sheet|5| |Notes forming part of the financial statements|6 and 7| |Accountant's Report|8| ## **Lecheiris- A Spark in the Dark Trust** ## **Trustees** Mr Hersh Leib Tunk Mr.Jacob Jakobovits Mr.Meyer Rapaport - ## **Administration Address** Suite 101 Pride House Shanklin Road London N15 4FB ## **Charity Number 1187428** Page 1 ## **Lecheiris- A Spark in the Dark Trust** ## **Report of the Trustees** The Trustees present their annual report with accounts of the Charity for the Year Ended 30 November 2021. ## **Status and Administration** The Charity, constituted by trust deed, dated 1st December 2018, (amended 15 January 2020) ,and is a Registered Charity. ## **Charitable Objects** The Objects of the Charity are To relieve needs of families and carers who are caring for someone with a serious illness by offering respite, principally (but not exclusively) through the provision of support groups and day trips. ## **Trustees** The Trustees in office throughout the year were Mr Hersh Leib Tunk Mr.Jacob Jakobovits Mr.Meyer Rapaport - No trustee nor any person connected with them received any remuneration during the year. ## **Reserves Policy** The trustees retain reserves as necessary and where appropriate, consolidate funds in order to make more substantial grants which they feel to be appropriate. Page 2 ## **Lecheiris- A Spark in the Dark Trust** ## **Report of the Trustees** ## **Responsibilities of the Trustees** Charity Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the Balance Sheet Date, and of its incoming resources, including income and expenditure for the financial year. In preparing those financial statements, the Trustees should follow best practice and a. Select suitable accounting policies and the apply them consistently. b. Make judgements and estimates that are reasonable and prudent. c. Follow applicable accounting standards and the Charities SORP 2015, disclosing and explaining any departures in the financial statements. d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them as Trustees to ensure that the financial statements comply with the Charity Law. The Trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other regularities. ## **Board Of Trustees** The members of the Board Of Trustees are set out on Page 1. ## **Political and Charitable Donations** During the year, the Charity made grants and donations of £13,072 (2020 £15,396) Approved by The Trustees of Lecheiris- A Spark in the Dark Trust on 15 August 2022, and signed on behalf of them all. Trustee Mr.Meyer Rapaport Page 3 ## **Lecheiris- A Spark in the Dark Trust** ## **Statement Of Financial Activities** ## **For The Year Ended 30 November 2021** ||Notes|Unrestricted|_2021_|_2020_|_2020_| |---|---|---|---|---|---| |||Funds|Total Funds|_Total Funds_|| |||£|£|£|| |**INCOMING RESOURCES**|||||| |**Activities to further the Charity's**|||||| |**Objects**|2|25,193|25,193|144,424|| |**Investment Income and Interest**||0|0||0| |||25,193|25,193|144,424|| |**Donations**||0|0||0| |**Total Incoming Resources**||**25,193**|**25,193**|**144,424**|| |**RESOURCES EXPENDED**|||||| |**Costs of Generating Funds**|||||| |Fund Raising Costs||11,347|**11,347**||**33,894**| |**Net Incoming Resources Available**|||||| |**For Charitable Application**||**13,846**|**13,846**|**110,530**|| |**Charitable Expenditure**|||||| |Cost of Activities In Furtherance||13,072|13,072||15,396| |of the Charity's Objects|||||| |Support Costs|||||| |Interest on Charity's Property|3|0|0||0| |Governance Costs|3|16,892|16,892||10,448| |**Total Charitable Expenditure**||**29,964**|**29,964**||**25,844**| |**Total Resources Expended**|3|**41,311**|**41,311**||**59,738**| |**Net Movement In Funds**||**(16,118)**|**(16,118)**||**84,686**| |**Total Funds**
**30 November 2020**||**84,686**|**84,686**||**0**| |**Transfer To / (From) Reserves**||0|0||0| |**Total Funds**
**30 November 2021**|8|**£ 68,568**|**£ 68,568**|**£**|**84,686**| Page 4 ## **Lecheiris- A Spark in the Dark Trust** ## **Balance Sheet at 30 November 2021** |**Balance Sheet at**
**30 November 2021**|||| |---|---|---|---| |Notes
**Current Assets**
Debtors
6
Cash at Bank and in Hand
**Creditors**
**:**Amounts falling due
within one year
7
**Net Current Assets**
**Total Assets less Current Liabilities**
**Net Assets**
7
**Unrestricted Funds**
8
**Total Funds**
8|_2021_
£
0
68,898
68,898
(330)
68,568
68,568
**£ 68,568**
68,568
**£ 68,568**|_2020_
£
0
85,016
85,016
(330)
84,686
84,686
**£ 84,686**|| ||||85,016
(330)
84,686| ||||84,686| ||||**84,686**| ||**£**|**£**|84,686| ||||**84,686**| Approved by the Trustees on 15 August 2022, and signed on behalf of them all. Trustee Mr.Meyer Rapaport The notes on pages 6 to 8 form part of these accounts. Page 5 ## **Lecheiris- A Spark in the Dark Trust** ## **Notes To The Accounts - 30 November 2021** ## **1) Principal Accounting Policies Basis of Accounting** The Accounts have been prepared under the historical cost convention in accordance with the Charities Act (Accounts and Reports) 2011, and the Financial Reporting Standard for Smaller Entities 102. **Cash Flow** The accounts do not include a cash flow statement because the charity as a small reporting entity is exempt from the requirement to prepare such a statement. ## **Donations and Fund Accounting** Donations received for the general and main purposes of the Charity is included as unrestricted funds in the Statement of Financial Activities when receivable. Donations and Grants for activities restricted by the donors are taken to restricted funds if the wishes and conditions of the donor are legally binding on the Trustees. ## **Resources Expended** Resources expended are accounted for on an accruals basis. Certain expenditure is apportioned to cost categories based on estimated amount attributable to that activity in the year. These estimates are based on the time and level of activity as appropriate. Governance Costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. The irrecoverable element of VAT is included with the item of expense to which it relates. |_2021_
_2020_
£
£
**2)** Campaign Income
0
82,740
Campaign Income
5,708
44,104
General Donations
19,485
17,580
**£ 25,193**
**£ 144,424**
**3) Analysis of Total Resources Expended**
_2021_
_2020_
**Charitable Activities**
£
£
Cost of Activities In Furtherance
of the Charity's Objects
Books and Toys
0
281
Food for Patients
1,618
3,458
Hospital Transport
2,629
5,214
PPE Equipment
0
1,320
Small Equipment
2,123
1,246
Therapy
940
0
Repairs and Maintenance
666
0
Salaries
1,000
0
Charitable Activities - Other
4,096
3,877
Total Cost of Furtherance Of Charitable Objects
13,072
15,396
Support Costs
Interest on Charity's Property
0
0
Governance Costs
16,892
10,448
**29,964**
**25,844**
**Cost of Generating Funds**
11,347
33,894
**Total Cost of Activities In Furtherance**
**of Charitable Objects**
**£ 41,311**
**£ 59,738**
**4)**
**5) Governance Costs**
Bank Charges and Interest
0
1
Accounting
0
330
Dispatch Costs
6,890
7,674
Dues and Subscriptions
203
185
Office Expense
784
252
Professional Fees
2,675
760
Rent and Rates
5,000
633
Telephone
1,340
613
**£ 16,892**
**£ 10,448**
The Charitable Company is exempt from taxation on its charitable activities.
**Taxation**|_2020_
£
82,740
44,104
17,580
**£ 144,424**|_2020_
£
82,740
44,104
17,580
**£ 144,424**|_2020_
£
82,740
44,104
17,580
**£ 144,424**| |---|---|---|---| |||_2020_
£
281
3,458
5,214
1,320
1,246
0
0
0
3,877
15,396
0
10,448
**25,844**
33,894
**£ 59,738**|| ||||0
10,448| ||||**25,844**
33,894| ||||**59,738**| |||**£**|1
330
7,674
185
252
760
633
613
**10,448**| Page 6 ## **Lecheiris- A Spark in the Dark Trust** |**6) **|**Debtors**||||_2021_|_2021_||||||_2020_|_2020_|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||£|||||||£||||||| ||Other Debtors|||||||0|||||||0|||| ||||||||**£**|**0**||||||**£**|**0**|||| |**7) **|**Creditors:**|**Amounts falling**||**due within one**|||**year**|||||||||||| ||||||_2021_|||||||_2020_||||||| ||||||£|||||||£||||||| ||Accruals and Provisions|||||330|||||||330|||||| ||||||**£**|**330**||||||**£**|**330**|||||| |**8) **|**Creditors:**|**Amounts falling**||**due after more**|||**than one year**|||||||||||| ||||||||||_2021_|||||||_2020_||| |||||||||||£||||||£||| ||Bank Loans and Overdrafts||||||||||0|||||||0| ||Debt due after more than one year||||||||||£ 0||||||£|0| |**7) **|**Net Assets of The Charity's Funds**|||||||||||||||||| ||||||||||**Net**|||||||||| ||||||**Fixed**||||**Current**|||**Long Term**||||**Fund**||| ||||||**Assets**||||**Assets**|||**Liabilities**||||**Balances**||| ||||||£|||||£||£||||£||| ||**Restricted Funds**|||||||0|||0||||0|||0| ||**Unrestricted Funds**|||||||0||68,568|||||0|68,568||| ||**Total Funds**||||||**£**|**0**|**£**|**68,568**||||**£**|**0**|**£ 68,568**||| |**8) **|**Unrestricted Funds**|||||||||||**Transfers**|||**and**|||| |||||||||||||**Investment**||||||| ||||**Balance at**|||||||||**Gains**|||||**Balance at**|| |||**30**|**November 2020**||**Income**||||**Expended **|||**and Losses**||||**30 November 2021**||| |||||£|£|||||£||||||£||| ||General Reserve|||84,686|25,193|||||41,311|||||0|68,568||| ||**Total Funds**||**£**|**84,686**|**£ 25,193**||||**£**|**41,311**||||**£**|**0**|**£ 68,568**||| ## **9) Related Party Transactions** No trustee nor any person connected with them received any remuneration, or claimed any expense, during the year, from this or any related Charity. There were no Related Party Transactions in the Year. Page 7 ## **Independant Exmainer's Report to the Trustees on the Unaudited Accounts of the Charity Lecheiris- A Spark in the Dark Trust For the Year Ended 30 November 2021** We report on the financial statements of Lecheiris- A Spark in the Dark Trust for the Year Ended 30 November 2021 . These comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These financial statements have been prepared, under the historical cost convention, and in accordance with the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (Issued 2015), and the Financial Reporting Standard for Smaller Entities 102 (effective 2016), and the accounting policies set out therein. ## **Respective Responsibilities Of Trustees and Reporting Accountants** As described on page 3, the trustees of the charity are responsible for the preparation of the accounts, and they consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 144 of the Act, whether particular matters have come to our attention. ## **Basis of Accountant's Report** Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. These procedures provide only the assurance expressed in our opinion. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. ## **Opinion** In our opinion, no matter has come to our attention, - 1) which gives us reasonable cause to believe that, in any material respect, the requirements a) to keep accounting records in accordance with section 130 of the Act; and - b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or - 2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date 15 August 2022 ## **Independent Exmainer** C. Rosen & Co Page 8