**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:
1. accounting records were not kept in respect of the charity 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.
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