H.E.L.P. Community Help Centre Charity Number 1187664
Financial Statements For The Period 30 January 2020 to 31 January 2021
Report Of The Independent Examiner To The Trustees Of H.E.L.P. Community Help Centre Charity Number 1187664
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 January 2021 which are set out on pages 2 to 8
Responsibilities and basis of report
As the charity's trustees 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 charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 charity 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.
Les Bishton 11 Trinity Fields Kidderminster DY10 2DF
Date
Page 1
H.E.L.P. Community Help Centre Charity Number 1187664
Statement Of Financial Activities For The Period 30 January 2020 to 31 January 2021
| Incoming Resources (Note 3) Income from: Donations and Legacies Charitable Activities Total Resources Expended (Note 5) Expenditure on: Raising funds Charitable Activities Other Total Net Movement In Funds Reconciliation Of Funds Total funds brought forward Total Funds Carried Forward |
Unrestricte Restricted Funds Income Funds 30033 11365 722 |
Unrestricte Restricted Funds Income Funds 30033 11365 722 |
Total Funds 41398 722 42120 227 21564 21791 20329 20329 |
Prior Year Funds |
|---|---|---|---|---|
| Income Funds 11365 |
||||
| 30755 | 11365 | |||
| 227 18957 |
2607 | |||
| 19184 | 2607 | |||
| 11571 | 8758 | |||
| 11571 | 8758 |
Page 2
H.E.L.P. Community Help Centre Charity Number 1187664 Balance Sheet As At 31 January 2021
| Fixed Assets Tangible Assets (Note 6 ) Total Fixed Assets Current Assets Cash at bank and in hand Total Current Asssets Net Current Assets Total Net Assets Funds Of The Charity (Note 7) Restricted Income Funds Unrestricted Funds Total Funds |
Unrestricte Restricted Funds Income Funds 1196 8758 |
Unrestricte Restricted Funds Income Funds 1196 8758 |
Total Funds 9954 9954 10375 10375 10375 20329 8758 11571 20329 |
Prior Year Funds |
|---|---|---|---|---|
| Income Funds 8758 |
||||
| 1196 | 8758 | |||
| 10375 | ||||
| 10375 | 0 | |||
| 10375 | 0 | |||
| 11571 | 8758 | |||
| 11571 | 8758 | |||
| 11571 | 8758 |
Signed on behalf of the trustees
Shazu Miah
Fran Oborski
Date Of Approval
Page 3
H.E.L.P. Community Help Centre Charity Number 1187664 Notes To The Accounts For The Year Ended 31 January 2021
1. Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting And Reporting By Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
The charity constitutes a public benefit entity as defined by FRS 102.
2.1. Expenditure and Liabilities
| Liability recognition | Liabilities are recognised where it is more likely than not |
|---|---|
| that there is a legal or constructive obligation committing | |
| the charity to pay out resources and the amount of the | |
| obligation can be measured with reasonable certainty. | |
| Governance and Support | |
| Costs | Support costs have been allocated between governance |
| costs and other support. Governance costs comprise all | |
| costs involving public accountability of the charity and | |
| its compliance with regulation and good practice. | |
| 2.2 Assets | |
| Tangible fixed assets for | |
| use by the charity | These are capitalised if they can be used for more than one |
| year and cost at least £500. | |
| They are valued at cost. | |
| Depreciation is provided at the following rates: | |
| Motor vehicles 25% reducing balance basis | |
| Equipment 15% reducing balance basis | |
| Stocks | Stocks held as part of a charitable activity are measured |
| at the lower of cost or net realisable value. | |
| 2.3 Income | |
| Recognition of income | Income is included in the Statement Of Financial Activities |
| (SoFA) when: | |
| the charity becomes entitled to the resources; | |
| it is more likely than not that the trustees will receive the | |
| resources; | |
| the monetary value can be measured with sufficient | |
| reliability. |
Page 4
H.E.L.P. Community Help Centre Charity Number 1187664
Notes To The Accounts For The Year Ended 31 January 2021 (continued)
| Offsetting | There has been no offsetting of assets and liabilities or | There has been no offsetting of assets and liabilities or |
|---|---|---|
| income and expenses. | ||
| Grants and donations | Grants and donations are only included in the | SoFA when |
| tothe general income recognition criteria are | met (5.10 | |
| to 5.12 FRS 102 SORP) | ||
| Donated goods | Donated goods are measured at fair value(the amount for | |
| which the asset could be exchanged) unless impractical | ||
| to do so. | ||
| The cost of any stocks of goods donated for distribution to | ||
| beneficiaries is deemed to be the fair value of | those gifts | |
| at the time of their receipt and they are recognised on | ||
| receipt. In the reporting period in which the stocks are | ||
| distributed they are recognised as an expense | at the | |
| carrying amount of the stocks at distribution. | ||
| Volunteer help | The value of any voluntary help is not included in the | |
| accounts but is described in the trustees annual report. | ||
| 3. Analysis of Income | Unrestricte Restricted |
Total |
| Funds Income |
Funds | |
| Funds | ||
| Donations and | ||
| Legacies | Donations and gifts 13233 11365 |
24598 |
| General grants | ||
| provided by | ||
| government 11600 |
11600 | |
| Donated goods 5200 |
5200 | |
| 30033 11365 |
41398 | |
| Charitable Activities | Fundraising 722 |
722 |
| Total Income | 30755 11365 |
42120 |
4. Donated goods Donated goods, mainly food, are included in the SoFA at the best estimate of their cost. The amount of food donations varies from week to week . The trustees estimate that £100 of food is donated on average each week.
Page 5
H.E.L.P. Community Help Centre Charity Number 1187664 Notes To The Accounts For The Year Ended 31 January 2021 (continued)
5. Analysis Of
| Expenditure Unrestricte Restricted Funds Income Funds Expenditure on raising funds Lottery licence 40 Website costs 187 227 Expenditure on charitable activities Food provision 11291 Other resources 395 Van expenses 1426 1811 Postage, stationery etc 935 Training 152 Telephone 21 Cleaning 315 Travel 1502 Repairs 638 Rent 1215 Insurance 285 Uniforms 353 Subscriptions 320 Depreciation 109 796 Total Expenditure 18957 2607 |
Unrestricte Restricted Funds Income Funds 40 187 |
Unrestricte Restricted Funds Income Funds 40 187 |
Total Funds 40 187 |
|---|---|---|---|
| 227 | 227 | ||
| 1811 796 |
11291 395 3237 935 152 21 315 1502 638 1215 285 353 320 905 |
||
| 18957 | 2607 | 21564 |
Page 6
H.E.L.P. Community Help Centre Charity Number 1187664 Notes To The Accounts For The Year Ended 31 January 2021 (continued)
6. Tangible Fixed Assets
| Cost or valuation At beginning of period Additions At end of period Depreciation At beginning of period Depreciation At end of period Net book value at end of period 7. Charity Funds Material funds held and movements during the current reporting period Restricted motor vehicle fund Unrestricted general fund Total funds |
Motor Vehicles 9554 |
Equipment | Total 10859 10859 905 905 9954 Expenditur Fund balance carried forward 2607 8758 19184 11571 |
Total 10859 10859 905 905 9954 Expenditur Fund balance carried forward 2607 8758 19184 11571 |
|---|---|---|---|---|
| 1305 | ||||
| 9554 | 1305 | |||
796 |
109 | |||
| 796 | 109 | |||
| 8758 | 1196 | |||
| Fund balance brought forward |
Income 11365 30755 |
|||
| 2607 19184 |
||||
| 42120 | 21791 | 20329 |
The restricted motor vehicle fund relates to donations received specifically to enable the charity to purchase a van to assist in carrying out its charitable activities.
Page 7
H.E.L.P. Community Help Centre Charity Number 1187664 Notes To The Accounts For The Year Ended 31 January 2021 (continued)
8. Transactions with
trustees and related parties
Trustees remuneration None of the trustees have been paid any remuneration or received a and related parties other benefits from the charity. No trustees expenses have been incurred. There have been no related party transactions in the reporting period
Page 8