Charlty registration number 1187505
HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2021

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
LEGAL AND ADMINISTRATIVE INFORMATION
TnMtees
Michael Freedman
(Appointed 20 January
20201
(Appointed 20 January
20201
(Appointed 20 January
20201
Y Sonnenberg
J Scharfer
Charty numb•r
1187505
Audltor
Harold Everett ￿ef0rd LLP
Chartered accountsnls & statutory auditor
2nd Floor
38 War￿n Street
London
W1T6AE

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
CONTENTS
Paqe
Trustees, report
Independent audilorfs report
Statement of finan¢ial actsvits'es
Balance sheet
Statement of cash flow5
Notes lo the financial statements
10-17

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
TRUSTEES, REPORT
FOR THE PERIOD ENDED 30 JUNE 2021
The trustees present their annyal report and ffinan¢ial statements for the period ended 30 June 2021.
The financial statements have been prepared in accordance wth the acccsunting policies set ovl in note 1 to the
financial slalemenls and comply with the charity's constitution, the Charities Act 2011 and "Accounting and
Reporting by Charities.. Ststement of Recommended Praelice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021" (October 20191.
ObJ&ctlvo$ and a¢￿vItIeS
The objectives of the CIO are to piovide facilities for the adv8n¢ement of the orthodox Jewsh faith by the
provision of Kosher Food, facilitieo, care and amenities to Jewsh patients in hospitals or other sick, poor or
convalesang people. The objective is achieved by delivering kosher food to hospitals and other in5tilulions
throughout Greater London. The TrLStees' strategy is to raise funds from the Jewish community lo suppleme.nt
the amounts received from hosprt8ls in payment for meals. The Trustees measure their succe55 In fulfilling the
Charity's objective5 by monitoring patients, $atisfa¢tion wlh the food supplied and hospitals, sats'sfaction wth the
service provided.
On 1st July 2020 the charty beyan its activities by accepting a transfer of all the activities, assets and liabilities
previousjy held by Hospital Kosher Meals Service TnJ5t (Registered Charity number 10256011 which ceased lo
operate on th31 dale.
The tru51ees have paid due regard to guidance issued by the Charity Commission in deciding activities the
charity Should undertake.
Public Bèn8fft
The tfU51ees have paid due regard to the public benefit guidance issued by the Charity Commission in deciding
the allocation of funds.
Achlevements and perfornian¢•
The CIO provides Kosher meals to sick and needy Jewsh persons, mainly those hospitalised.
Financial review
The CIO operates from a sound financial base. At the year end, free reserves held by the Chanty amounted to
£271,605.
It is the policy of the charity that unrestricted funds which have not been designated for a specffic use should be
maintained at a level to meet annual provision of mea15 and services for the foreseeable future. The trustees
consider that reserves al this level will ensure that, in the event of a significant drop In funding, they will be able
to continue the charity's Current activities vthile consideration is given lo ways in which additional funds may be
raised. This Itvel of re5eTves has been maintained throughout the period.
Prlnclpal fvndlng sources
The charity again organised direct mail appeals. Together wth the sale of rneals to hospitals and other
ins1ilutson5 these activities provided the funds needed to carry out the Service's charitable activities.

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
TRUSTEES REPORT (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2021
Rlsk review
The Trustees have examined the major strategic business and operational risks which the charity faces and
confirrn that systems have been estsblished lo enable regular reports lo be made so that necessary steps can be
taken to lessen these risks.
Th& 8petyfic risks identified are..
- a downturn in the UK e￿nomY which would make (( harder to raise funds.
contamination of food supplied to the hospitals
- breakdown of the Charity's freezer equipment
- financial failure of one of the Charity's tsvo food suppliers.
Stru¢tur&, governan¢e and managem*nt
The tharity is a charitable incorporated organisation and was established under a 'Foundation' model
constitution. The Trustees determine the general policy of the charity and are responsible for its d3y lo day
running. They meet regularly and when they deem it advisable. they add to their body. New Trustees are
recruited from personal contacts of the existing Twstee5. Induction and training is carried out by thè exisbng
Trustees uts'lising their kno￿edge and experience.
The Iru5tees who served during the period and up to the dale of signature of the financial statements were..
Michael Freedman
(Appointed 20 January 20201
Y Sonnenberg
(Appointed 20 January 20201
J Scharfer
(Appointed 20 January 20201
None ol the trustees has any beneficial interest in the charity.
Investm•nt powern
The constitution authorises the trustees lo make and hold investments using the general funds of the charity.

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2021
Statomont of trusts•s' responslbllMle¥
The InJsl868 are responsible k)r preparing the Trusl¢&8' Report and the financial ulatemenis in accordance with
applicable law and United ￿ngdoM Aco)untsng Sland8rds Iunited Kingdom Generally A￿pted Accountsng
Prdctice).
Thts law applicable tr* tharit￿ In England and Wdes fequires th8 truste85 lo propar8 financlal statements for
each financial year which giv8 a Irue afHI fair view of the stste of affairs of tha cherity and of the incomi
resources and application of re50urc8s of the chartty for Ihat period.
In preparing these financl81 stslements, the trustees are required lo:
- Sele￿ surtabltr accounting policies 8rhd then apply them con8lStently:
- observe the methods and prinaples in thg cl￿1￿8$ SORP..
- m8ke judgements and 98timat05 that aro rea80na￿e and prudentr.
state wttether appllcable accounting standards have bo8n followed, subject trj any material deparbJr8$
disdosed explained in thg ftnancial stw.em8nts,' and
prepafe the finarKial statements on th8 golng (>Jnwn l)asis ynless il is inappropriate to presume that th8
Charity will (xJnflnu8 in operation.
The tru8tees are responslble for keeping suifia8nl accounting records that disdosa with reasonable accuracy at
any lime the financial posllion of the charity and enable them to ensure that the finanGial staÉements comply with
the Charilies Act 2011, the Charlty IAccA)unts and Reports) Regulations 2008 and the provisions of th6 ¢harity's
conslilLrtion. They ara ￿80 responslble for safeguardlng the a&8ets of the charity and hence for laking reasonable
Steps for the prevention and deteCt￿n of fraikl arKI other irr8gularilies.
e trustees. report was apwoved by the Board of TnJstees.
Mlcha
Trust
Froedm8n
Dale: ..
ILQI..

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF HOSPITAL KOSHER MEALS SERVICE
Opinion
We have audited the financial statements of Hospital Koshe¥ Meals Service Ilhe 'charity'l for the period ended 30
June 2021 which comprise the slalement of financial activities, the balance sheet, the statement of cash flows
and notes to the financial statements. induding significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United King¢Jom Accounts'ng Standards, inclvding
Financial Reporting Standard 102 rite FinènGial Reporting Slandanl appI￿able in the UK and Republic of I￿land
{United Kingdom Generally Accepted Accounting Practice).
In our oplnion, the financial slalements..
give a true and fair view of the stsle of the charity's affairs 8$ at 30 June 2021 and of ils inccming
resources and application of resources, for the period then ended..
have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Prath'ce.,
and
have been prepared in a¢¢ordance Trmth the requirement5 of the Charities Act 2011.
Ba$1$ for opinion
We conducted our audit in accordance wlh Inlemational Stsndards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities un¢Jer those standards are further described in the Auditor.i responsibilit￿S for the audil
of the fjnancial statements section of our report. We are independent of the charity in accordance with the ethical
fequirernents that are relevant to r>ur audit of the financial statements in the UK, inclLJding the FRC'S Ethical
Standard, and we have ftjlfilled our other ethical responsibilities in accoTdance wlh these requirements. Vve
believe that the aud(1 evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions rolatlng t¢ golng concem
In auditing the finanryal Statements, we have concluded that the Iruslees. use of the going concem basis of
accounting in the preparation of the financial statement5 15 appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
ondib.ons that. individually or tolleclively, may cast significant doubt Dn the charity's ability lo continue as a
going concem for a period of ai least fv4elve months from when the financial statements are authorised for Issue.
Our responsibilities and the responsibilities of the trustees respect to going concern are described in the
relevant sections of this report.
Other Infomiatlon
The other infomiatron comprises the information included in the annual report other than the finanthal statements
and our audilorfs report thereon. The trustees are responsible for the other information conlained within the
annual report. Our opinion on the financi81 statements does not cover the other infomiation and we th not
express any form of assurance conGlusion thereon. Our respon51bility is to read the other information and, in
doing $0, consider whether the other informats'on 15 materially inconsistent wth the financial statements or our
kno%￿edge obtained in the course of the audit, or otherwise appears to be maleri8lly misstated. If we identify
such material inconsistencies or apparent material misstatements, we are required to detem)ine whether this
gives rise lo a material misstslernenl in the financial statements themselves. If, based on the work we have
perfomied, we conclsjde that there is a material misslatemenl of this other infomialion. we are required to report
that fact.
We have nothlng lo repcsrt in this regard.

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HOSPITAL KOSHER MEALS SERVICE
Mattèrs on whlch ore required to report by exception
We have nothing lo report in respect ol the followng matter5 in relation lo which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion..
the infomiation given in the financial statements 1$ in¢on$isl¢nt in any material respect wth the Iwste¢$'
report., or
$ufficienl aecounb'ng records have not been kept,. 01
the financial ststements are not in agreement wrth the accounting record5'. or
we have not received all the information and explanab'ons we require for our audit.
Rosponslbllltl83 of tru$ts
As explained more fully in the statement of trustees, responsibilities, the trustees are responsible for the
preparation of the financial statement5 and for being satisfied that they give a true and fair view, and for such
internal conlrol as the trustee$ determine is necessary lo enable the preparation of financial statements that 3fe
free from material misslalement. whether due to fraud or error. In preparing the financial statements, the tnjstees
are responsible for assessing the charity's ability to continue as a going concem, disclosing, as applicable,
rnatters related to going concern and using the going concem basis of accounting unless the Iruslee5 either
intend to cease operations. or have no realistic allematrve bul to do so.
Audftorfs reSponsSbill￿•S for th• audlt of thts flnanclal Btatsments
We have been appointed as auditor under section 144 of the Charib"e5 Act 2011 and ￿port in accordance vAth
the Aci and relevant regulalitsns mdde or having effect thereundeT.
Our objeth'ves are to obtsin ￿asOnable assurance about vthether the financial statements as a vthole are free
from m8lerial misstatement, whether due to fraud or error, at)d to issue an auditor's report that inclLJdes our
opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit con(kncted in
accordance wth ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material rf, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial slatemenls.
Irregularities, including fraud, are in31ances of non-compliance with laws and regulations. We desgn procedures
in line wlh our responsibilities., ou:lined above, lo delect material misstatements in respect ol irregularities,
including fraud. The extent lo vthich our procedures are capable of detecting irregularities, induding fraud, is
detailed below.

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
INDEPENDENT AUDITOR'S REPORT {CONTINUED
TO THE TRUSTEES OF HOSPITAL KOSHER MEALS SERVICE
Our approach lo Identifying and assessing the risks of material misslalemenl in respect of irregularities, including
fraud and non-compliance wth laws and regulations, was a5 follows..
Review of the financial stslemenl disd05ures lo undertying supporting documentstion..
Enquiries of m8nagement $0 lar as they related to the financial statements, and seektng represenlalions
from those charged wth governance.,
Testing of journals and evaluating ¥thether there was evidence of ￿'aS by the trustees that repreS￿led a
risk of material misstaternenl due to fraud.,
Review of legal and profes%ional expenses 8nd trustee meeting minutes",
We pefformed analytical proceduies to identfy any unusual or unexpected relationships.
Because of the inherent limitations of an audit, there is a risk that we wll not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance wth a law or regulation is removed from the events and transactions
fleeted in the financial statements, as we will be less likely lo become aware of instances of non-Gompliance,
The risk is also greater regarding Irregularities occurring due to fraud rather than erior, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council's web511e at." http8.'11
www.frc.org.ukJauditorsresponsibililie3. Thi5 description fomis part of our auditor'5 report.
Othor matt8YS
Your attention is drawn to the fact that the charity has prepared financial statemen15 in accordance with
"Accounts'ng and Reporting by Charities.. Statement of ReGommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021" las arnendedl in PTeference lo the Accounting and Reporting by Charities.. Statement ol
Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been
wthdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance wlh
current Generally Accepted Accounting Pr?cli¢e.
Use of our report
This report is made solely lo the charity's trustees. as a body, in accordance with part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit worf( ha5 been undertaken so that we might stsle to the
charily's trustees those matters we are required lo slate to them in an auditors, report and for no other purpose.
To the fullest e¥tent permitted by law, we do not accept or assume responsibility to anyone other than the charity
and the charity's trustees as a body, for our audit work. for this report, or for the opinions we have formed.
Harold Everett Wr8ford LLP
21.04.2022
Chartèrèd Accountsnts
ststutory Audltor
Chartered accountsnl$ & statutory
auditor
2nd Fl¢xJr
38 Warren Street
London
W1T6AE
Harold Everett Wrelord LLP is eligible for appointment as audi(or of the Charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the CompaniesAct 2006.

HOSPITAL KOSHER MEALS SERVICE
IA CHARITABLE INCORPORATED ORGANISATION)
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 30 JUNE 2021
Unrestrl¢tfrd
funds
2021
Mots$
Donations and legacies
Charltable activities
Investments
414.040
682,823
1,177
Total income
1,098.040
Charitable activities
760,178
Not Income for th• priodl
Nèt movement In funds
337,862
Fund balances * 20 January 2020
Fund balan¢•$ at 30 June 2021
337,862
The statement of finanual activitie$ indudes all gains and losses recognised in the period.
All in¢ome and expenditure derive from continuing activities.

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
BALANCE SHEET
ASAT30 JUNE 2021
2021
Flxed ass8t*
Tangible assets
Invfjsbn8nts
10
11
66.256
66.257
Curr•nt aS80ts
Stocks
Debtors
Cash al bank and in hand
12
13
55,440
61,253
219,902
336,595
164,9901
Crgdltorn: amounts falllng duo wlthln one year
14
Nel current assets
271,605
Total assots 1•8s ¢urr•nt Itabilitlos
337,862
Income funds
Unr851rictad frjnds
337,862
337,862
Tho finan(xal statem8nts were approved by the TTUStees on ...
Michael
Tru$te•
dman

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 30 JUNE 2021
2021
Notes
Cash flows from operatlng actl¥ltbo$
Cash generated fromllabyorbed. by) operations
17
292,917
Investing activities
Purchase of tangible fixed assets
Purchase of investments
Investment income received
174,1911
1,177
Nèt cash used in investing activities
173,0151
Net cash used In Ilnanclng actlvlll
Net incrnaso in cash and cash equlvalents
219,902
Cash and cash equivalents al beginning of period
Cash and cash equlval•nts at end of porlod
219,902

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2021
A¢¢ountlng policies
Ch•rlty Inforn)ation
Hospital Kosher Mea15 Service is a charity incorporated in England and Wales.
1.1 Accountlng conv•ntlon
The finanoal statements have been prepared in accordance with the charity's consty"tution. the Charities
Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS
102.1 and the Charitie5 SORP A¢counting and Reporting by Charities.. Statement of Recommended
Practice applicable to charib'es preparing their accounts in accordance with the Financial Repoiling
standard applicable in the UK and Republic of Ireland IFRS 1021" (October 20191. The charity is a Public
Benefit Entity as defined by FRS 102.
The finanaal statements have departed from the Charities (Accounts and Repottsl Regulations 2008 only
to the exient required to provide a true and fair view. This departure has involved follo¥Mng the St8lement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice vknich is referred lo in the Regulations but which has since been withdravm.
The financial statements are prepared in stedin9, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been p￿pared under the historical cost convention. The princip81 accounting
policies adopted are set out below.
1.2 Golng concom
At the time of approving the finan¢ial statements, the Iruslees have a reasonable expectation that the
charity has adequate resources to conts'nue In opefalional existence for the foreseeable future. Thus the
trustees continue to adopt the going Concem basis of accounting in preparing the financial statements.
1.3 Charftable lunds
Unrestricted fund5 are available for use at the discretion of the trustees in furtherance of theiT chariiable
objectives.
Restricted fijnds are Subject lo specific conditions by donors 8$ to how they may be used. The purp)se$
and uses of the restricted funds are set oijl in the notes to the financial slaternents.
Endowment fvnds are subject to specific condrtions by donors that the ¢aprtal must be maintsined by the
charity.
1A Incomo
Income is recogni5ed when the charity is legally enlilled to it after any performance conditions have been
mel, the amounts Can be measured reliably, and rt is probable that inctsme will be received.
Cash donations are recognised on receipt. other donations are recognised once the charity has been
notified of the donation, unless perfomiance conditions require deferral of the amount. Income tax
recoverable in relation lo donations received under Grft Aid or deeds ol covenant is recognised at the lime
of the donation.
Legaries are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known. the legacy 15 Irealed
as a ¢onlingenl asset.
10-

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE PERIOD ENDED 30 JUNE 2021
Accounting po15cl8$
{Contlnuedl
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, it is probable that a transfer of economic benefits VAII be required in settlement. and the amount
of the obligats'on can be measured reliably.
Expenditure 1$ dassified by activity. The costs of each activity are made up of the total of direct ￿51$ and
shared cos15, including support Costs invofved In undertaking each activity. Direct costs attributaLle to a
single activity are allocated diredy to that activity. Shared costs which contribute to MO￿ than one activity
nd support costs which are not attributable to a single activity are apportioned between those activities on
basis consistent wlh the use of resources. Central staff costs are allocated on the basis of b'me spent,
and deprerAation charges are allocated on the portlon of the asset's use.
1.6 Tanglble flxod ass*ts
Tangible fixed assets are initially measured at cost and subsequenuy measured at cost or valuation, net of
depreciation and any impairment losses.
Depreaats'on is recognised so as lo wrbte off the cost or valuation of assets less their residual values over
their useful lives on the following bases."
Freehold Property
Refridgeralion plant
Equipment
Motor vehicles
20A slraighl line
15% reducing balance
25% reducing balance and 33 113°A straight line
25% reducing balance
The gain or loss arising on the ¢Jisposal of an asset is detemiined as the difference befften the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial acttvities.
1.7 Flxed asset investsnènts
Fixed a55et Investments are in￿alty measured al transaction price excluding transaction cost5, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomellexptrnditurel for the year. Transaction co$tS are expensed as in¢urred.
1.8 Impaimiént of fixed assets
Al each reporting end dale. the charity reviews the carying amounts of its tangible assets to detemiine
whether there is any indicth'on that those assets have suffered an impairment loss. 11 any such Ind￿atiOn
exists, the recover8ble amount of the asset is e$limaled in order lo determine the extent of the imroimenl
loss lif any).
1.9 stocks
Stocks are staled at the lower of cost and estimated Selling price less costs lo complete and sell. Cost
comprises direGI mate￿alS and, where applicable. direct labour costs and those overheads that have bee
incurred in bringing the stocks to their present location and condition. Items held for distribution al no or
nominal consideration are measured the lower of replacement cost and cost.
Nel realisable valLte is th& esb"maled selling price less all estimated costs of completion and costs to be
incurred in markeb"ng, selling and distribution.
1.10 Cagh and cash oqulval•nts
Cash and cash equivalents include cash in hand, deposrts held at call with banks, other Short-term liquid
investrnents wth original rnalurities of three month5 or less, and bank overdrafts. Bank overdrafts are
shown wthin borrowngs in current liabilities.

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2021
A¢¢ountlng policlas
{Contlnuèdl
1.11 Flnanclal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet vthen Ihe charrty becomes paty to the
contractual provisions of the instrument.
Financial a5$els and liabilities are offset, wth the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there 1$ an intention to settle on a
net basis or lo realise the asset and setue the liability simultaneously.
Basic financial 9330ts
Basi¢ financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including traisaction cos15 and are subsequendy carried at amort15ed cost using the
effective inlerest method unle55 the arrangement constilules a financing transaction. where the ifansaction
is measured al the present value of the future receipts discounted * a market rate of Interest. Financial
assets classified as receivable wlhin one year are not amortised.
Basic financlal Il*bllltles
Basic financial liabilities, including creditors and bank loans are ini118lly recognised at transaction price
unless the arrangement constilule5 a financing transaction, where the debt instrument is measured at the
present value of the future payments disctsunted at a market rale of interest. Financial liabilities classified
as payable within one year are not amorb'sed.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods OT services that have been acquired in the ordinary course
ol operations from suppliers. Amounts payable are cla55ified as current Iiabililiès if payment is due within
one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially
at transath'on price and subsequenuy measured at amort15ed cost using the effective interest method.
Derecognition of Ilnancial liabilities
Financial liabilib'es are derecoonised when the charity's contractual obligations expire or are discharged or
cancelled.
1.12 Employw bgnefits
The cost of any unused holiday entitlement is recognised in the period in which ihe employee's services
are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to Pfowde temination benefits.
1.13 Rgtirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
12-

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2021
Crftl¢al a¢¢ountlng o¥tlmateB and ludgoments
In the application of the charity's accounb.ng policies, the Iruslees are required to make judgements,
eslimales and assumptions about the carrying amount of assets and liabilities that are not readily apparenl
from other sources. The estimate5 and associated assumptions are based on historical eXper￿ence and
other factors that are considered to be relevant. Actual results may differ f¥om these estimates.
The estimates and underfying assumpts'ons are reviewed on an ongoing basis. Revisions to ac¢ounting
estimates are re¢ognised in the period in which the eslimate is revised where the revi510n affects only that
period, or in the period of the revision and fvture periods Whe￿ the revision affects both current and futu
periods.
Donations and legacles
Unr•$tActsd
funds
2021
Donations and gifts
Post natal mothers swwice
413.790
250
Charitable activitl•s
2021
Contributions from hospitals
682,823
InV￿tments
Unrestricted
funds
2021
Interest receivable
1,177
13-

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE PERIOD ENDED 30 JUNE 2021
Charitabl8 actlvlttè$
2021
Staff costs
Rent & rates
Computer costs
Insurance
Motor & travel expenses
Other office costs
Purchases
Closing stock
36.517
12,601
988
8,030
6.081
16,107
612.384
155,4401
637,268
Share of support costs (see note 71
122.910
760,178
Support costs
2021
Staff costs
Depreciation
Legal and professional
Telephone
Other office cogls
Bank charge5 & interest
89.760
7.935
2,268
19 800
808
122.910
Analysed be￿en
Charitable ath'vities
122,910
Legal and professional includes Goverance costs of £750 payable lo the auditors for audit fees.
Tntstses
None of the Iruslees lor any persons connected with them) received any remuneration or benefits from the
charity during the period.
14-

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2021
Employees
The average monthly number of employees during the period was..
2021
Number
Employmont ¢0sts
2021
Wages and salaries
Soaal security c051s
Other pension costs
114,333
8,026
3,918
126.277
There were no employe&$ whose annual remuneration was more than £60,000.
10 Tanglblo fix•d a$sots
Freèhold Remdueratlon
Property
plant
EqylpmentAlotorvehlclo8
Totsl
Cost
Additions
49,300
995
1,442
22.454
74,191
At 30 June 2021
49,300
995
1,442
22,454
74,191
D•prnciatlon and Impalrnient
Depreciatson charged in the period
1,700
149
473
5,613
7,935
At 30 June 2021
1,700
149
473
5,613
7.935
Carrylng amount
AI 30 June 2021
47,600
969
16,841
66,256
15-

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2021
11 Flx¢d ass•t In¥￿tMant8
Cash in
porrfolio
Cost or valuation
At 20 January 2020
Additions
AI 30 June 2021
Carylng amount
At 30 June 2021
12 Stocks
2021
Raw materials and consumablès
55.440
13 Dfrbtors
2021
Amounts fallin9 duo v4ithln on• yèar:
Trade debto
Other debtors
Prepayments and accrued income
55.221
2.298
3.734
61.253
14 Credltors: amounts falllng due withln one year
2021
Other taxation and social security
Trade creditory
Other creditors
Accruals and deferred income
3,535
59,574
311
1,570
64.990
16-

HOSPITAL KOSHER MEALS SERVICE
(A CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE PERIOD ENDED 30 JUNE 2021
15 Retirement b8n•flt $¢homos (Defined Contribution Seh•mèl
The charity operates a defined conlributs'on pension scheme for all qualifying employees. The asge15 of the
8¢heme are held separately from Ih05e of the charity in an independently administered fund.
The charge lo profit or loss in respect of de)Ined contribution scheme was £3,918.
16 R8latsd paty transactlons
On 1st July 2020 the charity began its activities by accepting a transfer of all the ath"vilieB. assets and
liabilities previously held by Hospital Kosher Meals Service Trust ITegistered charity number 10256011. The
nel value of the transfer was £406.570.
17 Cash g•norated from operatlon$
2021
Surplus for the period
337,862
Adjustments for..
Investment income recognised in statement of finanrial activitie5
Depreciaty'on and impaimenl of tangible fixed assets
It.1771
7.935
Movements in working capital..
Ilncre8sel In stocks
Ilncreasel in debtors
Increase in creditors
155.4401
161.253)
64.990
Cash g8norat•d fr0ml1absor￿d by) op•raVons
292,917
18 Analysls ol changes in net fundslld•btl
The ¢harity had no debt during the year.
17