MOORE Kingston Smith Moore Kingston Smith Community Foundation Trustees. Report and Unaudited Financial Statements For the year ended 30 April 2023 Reglstered with FR FUNDRAISING REGULATOR Charity Registration No. 1194068 Moore Kingston Smith Community Foundation Contents Legal and Administrative Irrfomiatv Rep)rt of the Trustees Independent Examinerfs Report Statement of FinaD¢ia ActNit Balance Sheet Notes formirvJ part of the Financia Statements 10-15 Moore Kingston Smith Community Foundation Legal and Administrative Information Charity Number 1194068 Date of Incorporatlon 12 Awil 2021 Trustees Paul E M Samrah (Chair) Neil Finlayson Sophie Lord Viclorp Pourmler Timothy Stovold Graham T￿er Simon 800th Dionne Amoo Joanna C05grove IAwKxnted 2nd November 20221 (Apwnt￿ 2rM1 November 20221 (Appointed 24th April 20231 Registered Offlcg 57-65 sL￿10n Road Redhill Surrey RH1 1DL Inde￿ndent Examlngr pn￿ Bailey LLP Tennyson HiJJse C8mbridge Business Park Cambridge C84 OWZ Bankers HS8C UK 69 Pall Mal Lor￿On SW1Y SEY Pago 1 Moore Kingston Smith Community Foundation Report of the Trustees For the year ended 30 April 2023 The Trustees present their rewrt wilh the financbal statements of the Charity for the year ended 30 April 2023. The finan¢ial statements comply with the Charities Act 2011. the Charitys Memorandum and Articles of Association, and Accounting and Rep(Kiing by Charities.. Slaternenl of Recommended Practice applicable lo charities preparing their accounts in accordance Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021- In setting objectives and ￿annIng for activiiies. Ihe Trustees have given due consideralK)n to the general guidance pulAished by the Charities Commis$b)n relating to public b8refrt. Our Objec¢ivoS The objectives of the Foundation are. the benefrt of the public. to advanrK such exdusively charitable purposes in any part of the world as the Trustees may d&NJe from time to time. Structure, Gov•mance and Managemont Ring-fenced from Moore lfjngston Smith LLP and set up as a separate legal entity, th& Foundation operates as a Charitable Incorwrated Organisation ICIOI in tts right, enabling ￿tter transparency and governance of fundraising. giving donors tolal confKlerte Ihat ￿1r donat￿nS will be well sle4vdrded in line with the Foundation's charitable objeelNes. Moore Kingston Smith Community Foundation is a registered charty (Number 1194068) (England and Wale51, wth its registered Off￿ 57-65 Slalion Road. Redhill. Surrey RHI 1 DL. The Charity is governed by a board of Trustees. set the Strateg￿ and poltcy direction with day-tctrday management functions being the responsibility of the Chair and suppo￿.ng volunteer Committee. The Trustees who served durbng the re￿rbng period ￿ere. Paul E M Samrah (Chairl Neil Finlayson Sophie Lord Victoria Pounder Timothy Slovdd Graham Tyler Simon Booth Dionne Am(x) Joanna Cosgrove (Appointed 2nd November 2022) (Appointed 2rKI November 20221 (Appointed 24th Ayil 20231 Trustee 8oard updates are provided quartety by the Chair. Trustees attend quartedy Board meetings where strategic decisions are made. The FOundat￿n daims Grft Aid on ai personal furKJs ratsed and cdlected. In addition, sponsorship mon raised are malch-funded by the FoundatK)n for any registered charity. enabling Moore Kingston Smith's people lo support their chosen cause addthnal backing from the FOu￿latiOn. Page 2 Moore Kingston Smith Communty Foundation Report of the Trustees (continued) For the year ended 30 April 2023 Moor• Global Ukralne Ap￿1 The tragic Ukraine war started on 24 FelNuary 2022, (lisplating many inrK¢ent peopk causing untold death 8rMJ dgstruction. Mwe KlrsstL￿ Smith is part of th• ￿ Global netwrtyk. %thich h8$ member firns basod in Ukraine.. MS-lQe¥ and Mc*Jfe AP Odessa. Since mld-marth 2022. the Moore lQngSton Smith Community Fc¥Jndation has acwted d￿atiOnS from pgjple and mernber firnis auoss the hAoore Global nefvK)rk to be used Icythè %belfare of Ukraine people arKI th￿r families. This 8pp¢al gather&Y pace during the ojrwt period and are de￿Y app￿a￿ve of the many donati￿8 made by many memt¢rfirrn5. Achlevgm•nts and Perforn*n¢• Supportlng Ukralne ContinuirB to support coll8aguès in Ukraine, Ihe Fimjndab'on has colthted £108.154 a¢ross 2022123 vknith has gone towards Moorè Stephens. lQ'ev's 3810ry, diS￿aCe￿ent. army monthly rel(Kab"on costs for several of their people. As part of a vAder initiatwe fr(xn the Morye Gktsl netyth. tho u)ntribut•d £700 t￿rdS ganerator appèal. The Ft)vndalC￿ continues to mat(knfund d(￿atIOnS from Mcfft KiThj*￿ Smith's peorAè. wl)ets made diwtly to the Fwndation's Restricted Ukraine Fund or to relief agències and olher tharities. LGBTI> and Human Rights Donatk DurirKJ the 2022 Qatar Football Worfd Cup. tr* FoLThJaticYr made donations of £1,C(lJ to both Pride sp￿ts, charity vthith challervJes homophobia and improves access to sport for LGBTQ+ people, as as Amnesty Intemational. %%fvch c8mpagrts for hjnan rights aL¥oss the s41)bo. West End Modla Surwy Donad¢Jn Every November, Mc4ye lfjng*on Smith rdeases an Annual Survey. ￿ anatysi5 ofover 250 Ma￿eting Se￿•c&S mpanies to provNkn o wmmary of financial F•fmarr* ststisti&%. The resubts are laurKhed at a li¢keted event. This year, instead of ¢harying attendees. Ihe fimi cdlerted d￿atr￿S totallin9 £7.001 paid onio the Foundation. Turkoy and Syrla Ewthquak¢ App•al Shockgd and saddened by the devastatir¥J earthquakè in S¢xrthem Turt(ey aThJ Northwest s￿la cffl 6 February 2023, th¢ Foundation made a £S,C#)O donatM)n lo the ￿"SasterS Emergw Commtttee rn support of IF C￿MUnitieS left wilhout sh81tar in freeiThJ wintèr conditicw and desperatety in need of blankets. emorgency shdter, fDyJ aTra de￿1 wat￿. In add11K￿. th¢ FoL￿atiOn matth fuThJed donalioAS made by the fim's people. HOrm￿rf￿0 Robln L*)ng. Late Sonlor P•rtn•r As a mark of respect and celebratim of lrfe in of Ihe greal Service by Moore Kingston Srnrth's fomier Senior Partnw, Ro￿n Long. ￿ Fwndation madè donations lotsllirKJ £3,OC() to ￿ Wofshipful Cc￿panY of Glass Sdlws and Hospice In the Weald. Page 3 Moore Kingston Smith Community Foundation Report of the Trustees (continued) For the year ended 30 April 2023 London Landmarks Half Marathon On 2 April 2023. over 100 of the firrn's people Iwk part in the Lond Landmarks Half Marathon. rnising over £30,000 for the baby chartty T(xnmVs. The Foundation matched this total with an equivalent th)natK)n to Mir￿. M￿caP Hillingdon South 60th Annlwsary In April. the fim donated £1.8W lo Mencap'5 HillIngY￿ S branch in supF<)rt ol thwr 60th Annr¥ersary. 'Thank you 8gwn foryw tkn8tion. as ￿ an see, k mak8$ stth a bw diffar8nce lo all of¢Ytr Members at Mef7cap Hillingdon Stxth. You Gan s89 from t1￿ smiles on ev￿yOne'S f￿$ how muth thgy enjoyed the day and have indud8d a lovely p￿tU￿ 0rDobb￿ as thout her conta¢t with you, it W￿HdAy been kwiblo.- Mlnd Partn¢rship Moore Klngth Smith's charity partnership with Mind came lo an end 30 Awd. In the fknal year of thls I￿9 collabor811on. ovar £70.000 was ras•J through the Foundation. th"ThJing the totsl Charitab￿ donations lo a figwe in the region of £250,000. For every pound raised. Mind spend 82p thwr vit31 wn Aprll 2024 After the success of 2023.5 LLHM. which saw over 100 of the fimi's people taking part in either the marathon or volunteering al the water station, Moore Kingston Smith is already swed up to lake part in next ye*s vent. Page 5 Moore Kingston Smith Community Foundation Report of the Trustees (continuod) For the year ended 30 Aprll 2023 St•tqfflgnt ol Tn•tws' Rosp￿￿1b11lti The Trnstees are reSpons￿e for prep¥ing Ihe T￿L￿e$, Reput and the finwal statwnwrt5 rdanct appltsble l*w and Unrted Wom A¢rnunbty S￿dards IUTrled Kwwdom Generalty F*ed Acccrtmling Prnthc81. The IhM5 applicable to thanties in & Wdes requwa Ihe Tru*ees to prepare finatKAel Statements for each finwoal year gNe • tnje f•r ofthe stal8 of the aff*rs ofthE Charity and ofthe incomwig rescwrces and of ￿S￿rCeS dthe ChBrty for thal FerpxL In eparing these fi￿ar￿181 5taternents. the TTu51ees are rEwred to" seleL* 3uitatAe 8ccountYWJ Fdicie¥ and Ihen wt4y thern ￿n81￿M￿. observe the methods and in the c￿r￿e$ SORP 2019 IFRS 1021., rnake iui*frnents and esbmales thvt are reasonable anu WLthnt," state whether apt*'c8trAe UK ACco￿￿ng SAandards have been lokn&J. to ￿ maier departures disdosed exF40ir*d in slatwnents". epa￿ the ffinanci￿ statements ￿ the gr￿j ba*"s LY4ess rt 1$ inaFvowate to pre8Lwn¢ th8L the ￿t￿lue i) tMjsw￿9. The Trustees are re5ponsi)k IL¥ keepng prorer •xou￿￿g ￿¢(*d$ that ¢isdc>5e wth reasonat4e accLwaLry at any the Lrfthe Chaiity and enat4è Ihem to WSL*e that Ihe fina￿traI $18lement5 with the ch￿itieS 2011. Ihe Charities (Accounts and Rewt51 Regulatson5 2008 d the yo¥iwcffis of tro CIO C￿strtutlQn. Tly are also reswn8itrk f¢¢ safeguardty the 85sets olthe CIO and henr£ lor la*lwJ ￿a￿OnatIe steps ts the and dded*)n ot fraud aThJ other irregulaites. Ind•pendw)t examin•rn Pric¢ 6al8y LLP have inthat•J th¢irwilingn¢ss to c(￿ue in oif*e it is woposed that they te re.apwnted wklepETrJeN examws fr* ihe f￿￿￿.￿9 V. r￿d by ￿ Board of Tnth ald wgTvJ ￿ Iheir behall by". P8ul E M Sanw Chair Grtham T Trustee Date. 30.t. IS Pag? 6 Independent Examinerfs Report to the Trustees of Moore Kingston Smith Community Foundation I re￿l lo the Trustees cfft my examinatson of th8 accounts of Moore Kingston Smith Comrnunty Foundation for the year end8é 30 April 2023 vthich are set cmjt on page5 8 to 15. Rgsponsibilitios and basls of report As the Trustees of the CIO, are responsible for the preparation of the financial statements in accordance th the requirements of the Charities Act 2011 I'the Acr). I report in respect of my examinati￿ of the CIO'S accounts carried wt under ￿tion 145 of the 2011 Act and in carying out my examination, I have fdlos%ed all the applicable Directions given by tt)e Charity Commission under section 14515Hbl of the Act. Ind•pendent Examin*s Statement I have completed my examination. I confimi that no matt￿$ have come to my att￿tIon ￿ conneclH)n vrith the examination giving me cause lo believe that in any material respect: 11) accounting records were not kept in respecl of the CIO as requir&J by section 130 of the Ac( or 121 the accounts do not accord those records.. or 131 the accounts do not compty wth the applicable requirem8nts conceming the fom and content of the accounts sel out in the Charities IAcc(yJnts and Reports) Regulations 2008 other than any requirement that the aCCLJJnts givo a Irue and fair view vthich is not 8 matter considered as port of an independent examination. I hav& no cMcems and have Come across no other matters in connection wrth the examination to vthich allonlion shcmjld be drawn in this repcKt in order to enable a propw understanding of the accounts to ba reached. Martin Clapson FCA For and on behalf of Pricg Bailey LLP Charterod Accountsnts Tennyson House Cambridge BU￿ne$S Park Cafflbridge CB4 OWZ Dale.. 6 September 2023 Page 7 Moore Kingston Smith Community Foundation statement of Financial Activities For the year ended 30 April 2023 2023 2023 Unre5trict•d Restrlct8d Funds Funds 2023 Totsl 2022 Totsl Income from: Grants and donalK)ns 112.712 108.154 220,866 308,787 Expendltur• on". Charrtable activities 118.278 256.769 375.047 83,239 Not Incomo for th• year b•lng Not Movement in Funds 1&566} 1148,6151 1154.1811 225,548 Re¢onclllatlon of Funds: Total Funds br0￿jht f￿ard Total Funds carrièd for￿rd 10 16.374 10.808 209.174 80,559 225,548 71,367 10 225.548 The stslement of fina￿la1 indLKles *1 gains and Ioss8s reccgrised in period. AAI of the above amounts rdate to conb.nung acbvit*s. The notes on pages 10 10 15 fm part oflhes8 [￿a￿la1 stslemw)ts. Page 8 Moore Klngston Smith Community Foundation Balance Sheet As at 30 April 2023 2022 Cunent AM•t• Debtors Cash at barth in hand 4CII 2,252 225.179 227,431 n,429 ￿n￿ntS flliThJ ¥Ythin cffje Total Not CuTh•nt A•••ts 71.367 225.548 Funds ol th• Ch•rfty Unre6trictod Funds Restriotsd FuTrJs 10 10 10,808 16.374 209.174 T¢￿1 Ch•rlty F￿d$ 71%7 225.548 rove(I by the Trustees auth(￿sed lor issue cfft.. Signed on beh4f by". Paul E M Sanyzh aham Tyler Tn(stee Page 9 Moore Kingston Smith Community Foundation Notes to the Financial Statements For the year ended 30 April 2023 Accountlng Pollcio¥ Charlty informatlon Moore Kingston Smf(h Community Foundation is a Charitsble Incorporated OrganisalDn IncOr￿ated and registered in England and Wales. The registered offi(% is 57-65 Station Road, Redhill. Surrey, RH1 1 DL. 1.1 Basis of prepar*ion The finanaal statements have been prepared in accordance wth the Financial Re￿ting Standard applicable in the UK and Republic of Ireland (FRS 1021. The CIO is a pU￿1C benefit entity for the purposes of FRS 102 and therefore the CIO also prepared its financial slalements in accordance with the Statement of Recommended Pracb"ce ISORP) applicatAe to charities, preparing their accounts in accordance with the Financial Reporting Standard aP￿ICable in the UK and Republic of Ireland (The FRS 102 Charities SORP) and the Charities Act 2011. The financiaf statements are p￿pared in steding. which is the functional currency of the charity. IAonetary amounts in these financial statements are rounded to the nearest pound. The financial statements have been prepared on a concem basis under the his*orul cost convention. The principa accounting policies, which are aptAth ¢onsistenty. are set out bdow. 1.2 Going Concern The Trustees have assessed ￿ether the use of the going concern basis is appropriate and have conS￿ered possible events or condf(ions that might cast sTrgnificant doubl on the ability of th8 Clo lo continue as a going con¢em. The Trustees have made Ihis assessment for a peri(MJ of at least one year from the dale of the approval of the financial stalemenls. Having carried out a detailed rewew of the CIO'S resources and the current economic challenges facing both the CIO and ils members, the Trustees are satisfied that the CIO has sufficient cash flows to meet rts liabilities as they fall due for at least one ￿ar from the date of approval of the financial stslements and that il is appropnate for the acetyjnts lo be wepared ￿ the going concern basis. 1.3 Status The Foundation is a Ch¥itable IrKorpordted Company and does not have share capital. There are ¢urrenlly 9 Trustees. The financial statements have been prepared to give a Irue and fair. view and have departed from the Charibes (Accounts and Reports) Regulat￿nS 2008 only lo the exient required to provide a'lrue and fai vi8w. This departure has involved followng the Accounting and Rewrting by Charities.. Statement of Recommended PraCt￿e applicable to charibes preparing their accounts in accordan￿ with the Financial Reporting Standard apFAicable in the UK and Repu￿1¢ of Ireland issued in October 2019. rather than the Accounting and Reporting by Chartties.. Slaternent of Recommended Practi(* effective from 1 April 2005 which has since been wthdra￿. 1.4 Incoming Resources Income is recognised in the Statemenl of Financial Aclivities when it becomes receTvable and the entitlement, measurefflenl and probable prirKiples are mel. Page 10 Moore Kingston Smith Community Foundation Notes to the Financial Statements (continued) For the year ended 30 April 2023 1.5 Resources Expended Expenditure is recognised once there is a legal or constructive otjigalion lo make a payment lo a third party. it is probable that settlement will be required and the amount of the otjigation can be measured reliably. Governance costs relate lo the direct running of the CIO allowing the CIO to operate and generate the information required for public accountability. These costs have all been allocated to charitable activities. All costs are allocated be1V￿Qn expenditure catewries of the SOFA on a basis to reflect the use of resource. Costs relating lo a particular activty are allocated diredy, others we apportioned on a direct cost basis. 1.6 Fund Accountlng Unrestricted Funds are those which are available for the general purposes of the CIO at the discretion of the Trustees. Voluntary ir￿orne such as donations are ac￿unted for as received. No amount is included in the financial statements for volunteer tsme in line wlh the SORP. Restricted funds are fU￿S which are lo be used in xcordance specrfic reslriclDns imposed by donors or wh￿h have been raised by the Charity for part￿lar purposes. The cost of raising and 8dminisleriThJ such funds are charged against the specrfic fund. The aim and use of each reslrrted fund is set out in the rntes to the financral statements. 1.7 Critical Accountlng Estimates and Ar•as of Judgement In the appl￿tion of the company's accwnting policies, the Trustees are required to make judsements, estimates and assumptions. In view of ts Trustees in applying the accounting wlicies adopted, rn judgements were required that have a signrficant effect on the amounts recognised in the financral statements nor do any estlmates or assumptions made carry a swificant risk of material adjustment in the next financial year. 1.8 Cash Flow St*emènt The charity has taken the exemption available in parwph 7.1 B of FRS102 a￿1 has not prepared a castrfflow statement. 1.9 Financlal Instrvments The charity only holds basic finartia instruments as defin￿ by FRS 102. Financial instruments are recognise(l in the charitys Balance Sheet v•lwi the charity becomes paty lo the contractual provisions of the instrument. With the exceptions of wepaymenls and deferred income. all olher debtor and creditor balances are considered lo be basic financial instruments under FRS 102. Page 11 Moore Kingston Smith Community Foundation Notes to the Financial Statements (continued) For the year ended 30 April 2023 1.10 Cash and Cash Equivalents Cash and cash equivalents include cash at banks arKI in hand and short term deposits with a maturity dale of three months or less. 1.11 Foreign currencles Monetary assets and liatrHlities derK>minated in fweign C￿rIencieS are translated into slerliro al rates of exchange ruliThJ at the BalarKe Sheet dale. Transaction in forevJn Cul￿n￿eS are translated into slerling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the Statement of Financial Activities. 2023 2023 Unrestricted Rostrlcted Incoffle from granls athl donations 2023 Total mr￿e Kingston Smith LLP {& related group enlitiesl donations Charity Aucti)n FurKlraising & d(￿thin$ Grfi Ad 80.O¢X) 8,835 23.877 lo,￿)0 90.000 8,835 121,631 400 220.866 97.754 400 108,154 112.712 2022 Unrnstrlctod 2022 Restrictgd 2022 Total Moore Kingston Smith LLP l& rela￿J syoup entits'esl donations Fundraising & donat￿nS Grfl 20.Tr)0 21.358 237 41,595 20,1)(N) 245,177 2,015 267.192 40,O)0 266,535 2,252 308,787 Page 12 Moore K5ngston Smith Community Foundation Notes to the Financial Statements (continued) For the year ended 30 April 2023 2023 2023 Unrestrfcted R•$trfcted 2023 Total 2022 Total 3. Charltable actlvltl•s Payments made.. Moore Ukrain8 People Moore Gerniany- Afghanislan Moore Stept￿ns- Kyiv support Mind Pride Sports Homestart Red Ci¢)ss Mata Amrit Centrè London Landmark3 H*f Marat￿n Pride Lonijon 17th St Albans SC￿1 Group Amnesty Intemational Diabetes UK Disaslers & Emergency Commrttee IDECI Jackpot prizè monies Hosiyce in the Waald Salvalion AJMY Mencap Hillirwjdon S¢yJth SSAFA Unicef Wotshiplul Company of Glass Ukraine refugee support tlonabons under £SOO" 231,459 8.400 16.447 231,459 8,400 16,447 18,258 58,004 18.258 5.406 soo 500 1,000 1.750 5.670 5,670 500 1.800 1.0(Kl 8.710 4,203 8,710 4.203 Matched fvnding." Ajzheimerfs Cancer Researth Redemmer Cloyd￿ Trusl MINO Disastefs Erneryency Committee Ukraine Fund United Synagogu& One Cause Macmill8n Cancer Antenatal Results Matched fundirrfJ under £1.CK#J- 2.450 45.239 6,879 1.095 2,771 2,731 2,524 1.OCKI 5,068 1,620 62. 2.796 623 13,365 14 1.850 Support costs {Nole 41 Goveman¢e ¢osts (Note 51 Fundraising costs 160 2,616 118,278 2,616 375,047 83,239 ' tknaiK>n$ undw £500 were made lo the fo￿￿[￿j