## Moore Kingston Smith Community Foundation Trustees' Report and Unaudited Financial Statements For the year ended 30 April 2024 Charity Registration No. 1194068 ## **Moore Kingston Smith Community Foundation Contents** ||**Page**| |---|---| |Legal and Administrative Information|1| |Report of the Trustees|2 - 6| |Independent Examiner's Report|7| |Statement of Financial Activities|8| |Balance Sheet|9| |Notes forming part of the Financial Statements|10-16| **Moore Kingston Smith Community Foundation Legal and Administrative Information** |**Charity Number**|1194068| |---|---| |**Date of Incorporation**|12 April 2021| |**Trustees**|Paul E M Samrah (Chair)| ||Neil Finlayson| ||Sophie Lord| ||Victoria Pounder| ||Timothy Stovold| ||Graham Tyler| ||Simon Booth| ||Dionne Amoo| ||Joanna Cosgrove| |**Principal Office**|Betchworth House| ||57-65 Station Road| ||Redhill| ||Surrey| ||RH1 1DL| |**Independent Examiner**|Price Bailey LLP| ||Tennyson House| ||Cambridge Business Park| ||Cambridge| ||CB4 0WZ| |**Bankers**|HSBC UK| ||69 Pall Mall| ||London| ||SW1Y 5EY| Page 1 ## **Moore Kingston Smith Community Foundation Report of the Trustees For the year ended 30 April 2024** The Trustees present their report with the financial statements of the Charity for year ended 30 April 2024. The financial statements comply with the Charities Act 2011, the governing document CIO Foundation and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). In setting objectives and planning for activities, the Trustees have given due consideration to the general guidance published by the Charities Commission relating to public benefit. ## **Our Objectives** The objectives of the Foundation are, for the benefit of the public, to advance such exclusively charitable purposes published by the Charities Commission relating to public benefit. ## **Structure, Governance and Management** Ring-fenced from Moore Kingston Smith LLP and set up as a separate legal entity, the Foundation operates as a Charitable Incorporated Organisation (CIO) in its own right, enabling better transparency and governance of fundraising, giving donors total confidence that their donations will be well stewarded in line with the Foundation's charitable objectives. Moore Kingston Smith Community Foundation is a registered charity (Number 1194068) (England and Wales), with its registered office Betchworth House, 57-65 Station Road, Redhill, Surrey RH1 1DL. The Charity is governed by a board of Trustees, who set the strategic and policy direction with day-to-day management functions being the responsibility of the Chair and supporting volunteer Committee. The Trustees who served during the reporting period were: Paul E M Samrah (Chair) Graham Tyler Neil Finlayson Simon Booth Sophie Lord Dionne Amoo Victoria Pounder Joanna Cosgrove Timothy Stovold Trustee Board updates are provided quarterly by the Chair and Trustees attend quarterly Board meetings where strategic decisions are made. The Foundation claims Gift Aid on all personal funds raised and collected. In addition, sponsorship monies raised are match-funded by the Foundation for any registered charity, enabling Moore Kingston Smith's people to support their chosen cause with additional backing from the Foundation. Additionally, the firm offers its people an extra day of paid leave to be used for a volunteering venture, supporting them to contribute to causes they are passionate about. ## **Charity partnership with St Giles** With a focus on social mobility, Moore Kingston Smith selected new charity partner St Giles for 2023-2026 by a firmwide vote in April 2023, with the new partnership starting 1 May. The Community Foundation kicked off its fundraising partnership with St Giles with a £2 donation for every vote cast across the two charities, raising £748. Like the firm, St Giles passionately believes in equal access to opportunity and wants to see a society where everyone, no matter their background, has an equal chance at a positive future. Providing advice and support across a broad range of issues, including poverty, exploitation and abuse, St Giles’ services are designed to make genuine, long-term impact on social mobility. After including direct charitable sponsorship by our people, together with associated Gift Aid, assets donated in lieu and third party matching – the total amount raised for St Giles in the year ended 30 April 2024 was £96,556. Page 2 **Moore Kingston Smith Community Foundation Report of the Trustees (continued) For the year ended 30 April 2024** ## **Achievements and Performance** ## **Supporting Ukraine** Since mid-March 2022, the Moore Kingston Smith Community Foundation has accepted donations from people and member firms across the Moore Global network to be used for the welfare of Moore Ukraine people and their families. Continuing to support colleagues in Ukraine, the Foundation collected £21,757 in 2023/24. The Foundation continues to match-fund donations from Moore Kingston Smith's people, whether made directly to the Foundation's Restricted Ukraine Fund or to relief agencies. ## **Office equipment donations** The firm’s Redhill, St Albans and Heathrow teams donated over 140 office chairs and 180 monitors for St Giles to use across their own UK offices. ## **Mock interview volunteers** Debbie Jennings, Mollie Denton, Sam Collins and Adam Flight generously donated their time to support St Giles’ clients with interview practice and CV writing. ## **BBC4 focus group** Dan Fletcher assisted St Giles with their fundraising applications by donating some of his time to attend a BBC Radio 4 Appeal focus group. ## **SOS+ video content** Seun Oniwinde provided his social media skills to St Giles, supporting the SOS+ team to create content for their online platform which aims to encourage young people to pursue a career in accounting. He was also welcomed as a guest speaker at two assemblies where he spoke to more than 100 school students, emphasising the benefits of committing to a rewarding career. ## **Mencap Hillingdon South** The Heathrow team donated their time to Mencap Hillingdon South, transforming areas of the club to ensure members have a safe environment for all to meet and socialise with their friends. ## **Yorkshire Three Peaks Challenge: 9 September 2023** Colleagues took on the Yorkshire Three Peaks Challenge, tackling the peaks of Pen-y-Ghent, Whernside and Ingleborough, covering a walking distance of 39.2km (24.5 miles) over a 12-hour period on Saturday 9 September. Providing transport and covering entry and accommodation, £6,874 was raised in total for St Giles. ## **Thames Bridges Trek 9 September 2023** The firm covered entry fees for colleagues to join over 2,000 walkers venturing across the capital for the Thames Bridges Trek, as well as offering discounted entrance fees for friends and family. £6,824 was raised in total for St Giles. Page 3 **Moore Kingston Smith Community Foundation Report of the Trustees (continued) For the year ended 30 April 2024** ## **London Landmarks Skyscraper Challenge: 9 September 2023** A team of the firm’s partners took on The Skyscraper Challenge, raising £6,849 for Tommy’s, the baby charity, in the first event of its kind in the world at London’s iconic skyscrapers, The Cheesegrater and The Gherkin. This total was match funded for St Giles. ## **Empowering communities with Laptop donations** In November 2023, to help empower communities with tech and computer skills, the firm donated over 70 refurbished laptops to Girl Code Africa, St Giles, and St Albansbased community organisation, Computer Friendly. ## **West End Media Survey Donation** Every November, Moore Kingston Smith launches the Annual Survey, an analysis of over 250 marketing services companies to provide a summary of financial performance statistics. 2023’s event saw £9,313 raised for St Giles. ## **Christmas present donations** December 2023 saw 162 generous colleagues opt to donate to St Giles rather than receiving a gift from the firm. This came to a total of £9,720 which went towards St Giles’ Pantry service. ## **Easter egg donations** In March our colleagues across the City, Redhill, Romford, West End and St Albans and Heathrow offices collected Easter Eggs. Through St Giles, they went to families and children who would otherwise go without. ## **Charity quiz night** Paul Samrah hosted a charity quiz night based at the Redhill office, bringing local businesses together and fundraising £1,500 for St Giles. Page 4 **Moore Kingston Smith Community Foundation Report of the Trustees (continued) For the year ended 30 April 2024** ## **London Landmarks Half Marathon** On 2 April 2024, almost 100 of the firm’s people took part in the London Landmarks Half Marathon, raising over £23,000 for the baby charity Tommy's. The firm’s Community Foundation matched this total with an equivalent donation to charity partner, St Giles. ## **Match funding** Throughout the year, sponsorship monies raised are match-funded by the Foundation for any registered charity, enabling Moore Kingston Smith's people to support their chosen cause with additional backing from the Foundation. In recognition of the firm’s centenary, the Foundation committed to match fund the charity donations made in the 2023 calendar year by its past partners. During the financial year, the Foundation match funded 43 people totalling £44,575 across several charities including Mind, Unicef, Macmillan, Water Aid, RNLI and more. ## **Financial Review** The charity funds its activities through corporate and individual donations. Total unrestricted income for the year was £158,607 and total expenditure was £166,772. The charity has an unrestricted surplus of £2,643 to carry forward. At 30 April 2024, the Foundation held £47,397 within its Restricted Ukraine Fund. Since its launch, In April 2022, our Ukraine Appeal has paid over £319,334 to the people of our Ukraine member network to assist with their temporary relocation and associated expenses. ## **Reserves Policy** Unrestricted reserves carried forward at 30 April totalled £2,643, which will support the overall running of the charity. It is the charity's intention to build on this reserve to support its general charitable activities in the long term. ## **Plans for Future Periods** ## **Continued partnership with St Giles** The partnership will continue to help Moore Kingston Smith contribute to long-lasting, sustainable change for young people and adults across the nation. Through the Community Foundation, the firm will support St Giles across many initiatives, including donations, fundraising, and supporting its organisational strategy and helping their teams to develop ESG reporting data, while its people will get involved with employment workshops, food kitchens, mentoring, and going on the frontline with the charity’s clients. ## **Driving and donating an ambulance to Ukraine** Paul Samrah is raising funds to refurbish an ambulance, fill it with supplies, and personally deliver it to Ukraine as part of a large convoy leaving London on Sunday 22 September. Paul, who remains as a consultant after over 40 years with the firm, is fundraising £15,000 for Medical Life Lines Ukraine (MLLU) through the Community Foundation. These funds will cover purchasing, renovating and stocking the ambulance with medical and practical aid, including dressings, equipment and defibrillators, as well as the drive to Ukraine. So far, MLLU has delivered 52 ambulances to locations and hospitals throughout the country including Kyiv City Hospital, Boryspil Neonatal Centre, Okhmatdyt Children’s Perinatal Unit, Kharkiv A&E and more. Page 5 oore Kingston Smith Cornmunlty Foundatlon Report of the Trustoos {eontinued) For the year ended 30 Aprll 2024 stA*Mthmsf￿ ￿￿01￿￿ Wle ofts affaits ¥yr•¥J stèlemgnls. Tr￿tee9 ¥e rBquKed bx c*¥eTht thB fflel￿ apj thec￿l*S SCftP 2019 IFRS 102k mthe jvdgernents aTrJ 9$￿a￿S￿￿￿E rea$￿1e 8tstememts comrAy*ih t￿ C￿￿0>Act20l1. tsChwiMS RerAwtsI ReguL?ti￿$ 20CI8 CIO and hwKefortsknw s*D5 arbj¢Jel￿￿￿ of frwd artyj thr r&opwnt¢d i￿￿￿rI￿lI )w. l E M Samrah Grkn Ts1 3 September 2024 ## **Independent Examiner's Report to the Trustees of Moore Kingston Smith Community Foundation for the year ended 30 April 2024** I report to the Trustees on my examination of the accounts of Moore Kingston Smith Community Foundation for the year ended 30 April 2024 which are set out on pages 8 to 16. ## **Responsibilities and basis of report** As the Trustees of the CIO, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the CIO's accounts carried out under section 145 of the 2011 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 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 CIO 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 the 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. ## **Shaun Jordan ACA For and on behalf of Price Bailey LLP Chartered Accountants** Tennyson House Cambridge Business Park Cambridge CB4 0WZ Date: 3 September 2024 Page 7 ## **Moore Kingston Smith Community Foundation Statement of Financial Activities For the year ended 30 April 2024** |**Notes**
**Income from:**
Grants and donations
**2**
**Expenditure on:**
Charitable activities
**3**
**Net Income for the year being**
**Net Movement in Funds**
**Reconciliation of Funds:**
Total Funds brought forward
**10**
Total Funds carried forward
**10**|**2024**
**Unrestricted**
**Funds**
**£**
158,607
166,772
(8,165)
10,808
2,643|**2024**
**Restricted**
**Funds**
**£**
23,247
36,409
(13,162)
60,559
47,397|**2024**
**2023**
**Total**
**Total**
**£**
**£**
181,854
220,866
203,181
375,047
(21,327)
(154,181)
71,367
225,548
50,040
71,367| |---|---|---|---| The statement of financial activities includes all gains and losses recognised in the period. All of the above amounts relate to continuing activities. The notes on pages 10 to 16 form part of these financial statements. Page 8 Moore Klnoston Smlth Communlty Foundatlon Bal¥ne• Sh•ot A5 at 30 Aprll 2024 at Iwj 51.*9 >Z267 73,QZ9 TJ.429 2.247 Flind* oflh• Chrlty Un￿5￿.￿￿ FurKL¢ Restricte¢ Furhts 10 l9,lJJO 47.397 T•ig1 Ch•rfty Fur 71,367 pél￿ E M Samrth Ch&rond Tnol• **Moore Kingston Smith Community Foundation Notes to the Financial Statements For the year ended 30 April 2024** ## **1 Accounting Policies** ## **Charity information** Moore Kingston Smith Community Foundation is a Charitable Incorporated Organisation incorporated and registered in England and Wales. The principal office is 57-65 Station Road, Redhill, Surrey, RH1 1DL. ## **1.1 Basis of preparation** The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The CIO is a public benefit entity for the purposes of FRS 102 and therefore the CIO also prepared its financial statements in accordance with the Statement of Recommended Practice (SORP) applicable to charities, preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP) and the Charities Act 2011. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound. The financial statements have been prepared on a going concern basis under the historical cost convention. Moore Kingston Smith Community Foundation meets the definition of a public benefit entity under FRS 102. The principal accounting policies, which are applied consistently, are set out below. ## **1.2 Going Concern** The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the CIO to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of the approval of the financial statements. Having carried out a detailed review of the CIO's resources and the current economic challenges facing both the CIO and its members, the Trustees are satisfied that the CIO has sufficient cash flows to meet its liabilities as they fall due for at least one year from the date of approval of the financial statements and that it is appropriate for the accounts to be prepared on the going concern basis. ## **1.3 Status** The Foundation is a Charitable Incorporated Organisation and does not have share capital. There are currently 9 Trustees. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. ## **1.4 Income** Income is recognised in the Statement of Financial Activities when it becomes receivable and the entitlement, measurement and probable principles are met. Page 10 ## **Moore Kingston Smith Community Foundation Notes to the Financial Statements (continued) For the year ended 30 April 2024** ## **1.5 Gifts in kind** Gifts in kind are recognised within incoming resources and expenditure at an estimate of the value to the Moore Kingston Smith Community Foundation of the donated services or goods based on a best estimate made of the expected cost of such goods, based on what the charity would be willing to pay for similar services or goods at a market rate. ## **1.6 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Governance costs relate to 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 between expenditure categories of the SoFA on a basis to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on a direct cost basis. ## **1.7 Fund Accounting** Unrestricted Funds are those which are available for the general purposes of the CIO at the discretion of the Trustees. Voluntary income such as donations are accounted for as received. No amount is included in the financial statements for volunteer time in line with the SORP. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **1.8 Critical Accounting Estimates and Areas of Judgement** In the application of the company's accounting policies, the Trustees are required to make judgements, estimates and assumptions. In view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year. ## **1.9 Financial Instruments** The charity only holds basic financial instruments as defined by FRS 102. Financial instruments are recognised in the charity's Balance Sheet when the charity becomes party to the contractual provisions of the instrument. With the exceptions of prepayments and deferred income, all other debtor and creditor balances are considered to 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 2024** ## **1.10 Cash and Cash Equivalents** Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less. ## **1.11 Foreign currencies** Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the Balance Sheet date. Transaction in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the Statement of Financial Activities. |**2.**
**Income from grants and donations**
**2024**
**Unrestricted**
**£**
110,000
Fundraising & donations
25,307
Gifts in Kind
23,300
158,607
**2023**
**Unrestricted**
**£**
80,000
Charity auction
8,835
Fundraising & donations
23,877
Gift Aid
-
112,712
Moore Kingston Smith LLP (& related group
entities) donations
Moore Kingston Smith LLP (& related group
entities) donations|**2024**
**Restricted**
**£**
-
23,247
-
23,247
**2023**
**Restricted**
**£**
10,000
-
97,754
400
108,154|**2024**
**Total**
**£**
110,000
48,554
23,300| |---|---|---| |||181,854| |||**2023**
**Total**
**£**
90,000
8,835
121,631
400| |||220,866| Page 12 ## **Moore Kingston Smith Community Foundation Notes to the Financial Statements (continued) For the year ended 30 April 2024** |**2024**
**3. Charitable activities - Unrestricted**
**Unrestricted**
**£**
_Donations and Payments made:_
Moore Ukraine People
-
Moore Germany - Afghanistan Appeal
-
Moore Stephens - Kyiv support
-
Mind
-
Pride Sports
1,000
Red Cross
3,000
17th St Albans Scout Group
-
Amnesty International
-
Diabetes UK
-
Disasters & Emergency Committee (DEC)
-
Jackpot prize monies
-
Hospice in the Weald
-
Salvation Army
-
Mencap Hillingdon South
-
SSAFA
-
Unicef
5,000
Worshipful Company of Glass Sellers
-
Ukraine refugee support
5,400
Intl. Treedom
1,672
Dementia UK
2,000
MDA (Israeli Red Cross)
5,000
Just Giving in memory of Rory Cowie
1,000
Surrey & Sussex Healthcare Cancer Fund
2,500
St. Giles
60,403
Birlesik - Turkey
-
Donated items to St Giles
16,700
Donated items to other charities
6,600
Donations under £750*
4,716
_Matched funding:_
Alzheimer's Society
1,757
Cancer Research
2,710
Redemmer Croydon Trust
5,000
MIND
-
The Little Princess Trust
2,020
UCL Hospitals
1,001
RJAH Charity
1,741
Hackney Empire
2,000
Heart Research
6,337
British Red Cross
1,050
Action Aid
1,300
MDA
2,550
Chiddingstone School PTA
1,226
United Synagogue
-
One Cause
-
Macmillan Cancer
-
Antenatal Results
-
Matched funding under £1,000**
15,883
44,575
Support costs (Note 4)
20
Governance costs (Note 5)
2,250
Fundraising costs
4,936
166,772|**2024**
**Restricted**
**£**
29,871
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,490
5,048
-
-
-
-
-
-
36,409|**2024**
**Total**
**£**
29,871
-
-
-
1,000
3,000
-
-
-
-
-
-
-
-
-
5,000
-
5,400
1,672
2,000
5,000
1,000
2,500
61,893
5,048
16,700
6,600
4,716
1,200
1,384
2,450
45,239
-
-
-
-
-
-
-
-
1,200
2,731
2,524
1,000
5,068
44,575
20
2,250
4,936
203,181|**2023**
**Total**
**£**
231,459
8,400
16,447
18,258
1,000
-
500
1,000
1,000
5,670
1,000
2,000
500
1,800
3,000
1,000
1,000
8,710
-
-
-
-
-
-
-
-
4,203
62,796
623
2,065
2,616| |---|---|---|---| ||||375,047| ## **Charitable activities - Unrestricted (Continued)** * Donations under £750 were made to the following organisations: Relate, Renewed Hope, Link 2 London, Marie Curie, Alzheimer's Society, Macmillan Cancer Support, Mental Health Foundation, Mencap Hillingdon South, Christmas Toiletries Appeal, St. Albans Business Women's Group. In the prior year, donations under £500 were made to: Action for Children, Brighton & Hove Reform Synagogue, LSPCC, Farleigh Hospice, Cystic Fibrosis, Henfield Scout Centre, Fareshare, WC4HK, Earthworks, Rennie Grove Hospice, Hillingdon MENCAP, Michael Charles Adams Memorial, Smart Works, Page 13 ## **Moore Kingston Smith Community Foundation Notes to the Financial Statements (continued) For the year ended 30 April 2024** **Matched funding payments under £1,000 were made to the following organisations: Multiple Sclerosis, Mind, Unicef, MNDA, Essex Herts Air Ambulance, Royal Marsden, 4 Louis, Macmillan Cancer, Myeloma UK, International Freedom, Cats Protection, RSPCA, RSPBB, Blue Cross, Cleo's Home, Brighton & Hove Reform Synagogue, Pancreatic Cancer, United Synagogue, Jewish Care, Muscle Help Foundation, British Heart Foundation, Project Seed, Community Security Trust, Save The Children, Fiorentini Foundation, Velindre Trust, Great Ormond Street Hospital, Tree of Hope, Urafiki, NSPCC, Ramblers' Association, Haven Fires, Cock Tower, Sewa International, Asthma Lung UK, RSPCA Dannaher, Cotswold Friends, Moorfields Eye Hospital, ManUp, Embrace Middle East, Water Aid, Trussel Trust, St. Martin in the Fields, St. John's Ambulance, Sight Savers, Royal British Legion, RNLI, RNIB, Medecins Sans Frontieres, Magic Breakfast, London Air Ambulance, Bournemouth Food Bank, Parkinson's Society, Sue Ryder Foundation, Berkeley Ensemble, Willows, Save an Orphan, Centrepoint Soho, Against Malaria, Charity Projects, Samaritans, Celia Cross, Worldwide Cancer Research, Indus Health Network and Whizz-Kidz. In the prior year, matched funding payments under £1,000 were made to: Penny Trust, Maggie's Keswick, St Catherine's Hospice, Eleanor Palmer School, Unicef, London Air Ambulance, Cystic Fibrosis, Keegan Fundraiser, Chiddingstone PTA, RI Mitchell PTA, Surrey Care Trust, Samaritans, Cardiomyopathy, Centrepoint, Jessie's Fund, Chance to Shine, Church Central, Hands for Hope, Norwood Ravenswood, Jewish Care, WJR (BHRS), Brighton & Hove Reform Synagogue, Spread A, Smile, Movember Europe, Children in Need, NSPCC, British Red Cross, Crisis UK, Salvation Army, Bauer Radio Charity Appeal, Action for Children, St. Joseph's Hospice Hackney, Wirral Hospice, The Harbour, Scout Centre, Make a Wish, DEC, World Vision, Oxfam, Save the Children, Barnado's, Islamic Relief, Comic Relief, Trumps Green, Dove House Hospice, PSP Foundation, EDHI International FoundationUK, Akhuwat UK Trust, Shahid Afridi Foundation UK, Indus Health Network UK and The Citizens Foundation (UK). In the prior year, expenditure totalling £256,769 related to Restricted Funds. |**4.**
**Support Costs**
**2024**
**Unrestricted**
**£**
Bank & Sum Up charges
20
In the prior year, expenditure totalling £463 related to restricted funds.|**2024**
**Restricted**
**£**
-|**2024**
**Total**
**£**
20|**2023**
**Total**
**£**
623| |---|---|---|---| ||||| |**5.**
**Governance costs**
Fundraising Regulator fee
Independent Examiner's fee
ICO fee|**2024**
**Unrestricted**
**£**
50
2,165
35
2,250|**2024**
**Restricted**
**£**
-
-
-
-|**2024**
**2023**
**Total**
**Total**
**£**
**£**
50
50
2,165
1,980
35
35
2,250
2,065| |---|---|---|---| In the prior year, expenditure totalling £2,065 related to unrestricted funds. ## **6. Trustee Remuneration** No Trustee received any remuneration or disbursements in respect of services provided to the charity in the year. ## **7. Staff costs** The Charity has no staff and therefore there is no remuneration to disclose. **8.** **9.** |**Debtors**
Gift Aid recoverable
**Creditors: Amounts falling due within one year**
Accruals and deferred income|**2024**
**Unrestricted**
**£**
298
**2024**
**Unrestricted**
**£**
2,247|**2024**
**Restricted**
**£**
-
**2024**
**Restricted**
**£**
-|**2024**
**Total**
**£**
298
**2024**
**Total**
**£**
2,247|**2023**
**Total**
**£**
400| |---|---|---|---|---| |||||**2023**
**Total**
**£**
2,062| Page 14 ## **Moore Kingston Smith Community Foundation Notes to the Financial Statements (Continued) For the year ended 30 April 2024** |**10.**|**Statement of Funds**|**Statement of Funds**|**2024**|**2023**| |---|---|---|---|---| ||||**Unrestricted**|**Unrestricted**| ||||**Fund**|**Fund**| ||||**£**|**£**| ||**At**|**1 May 2023**|10,808|16,374| ||**Income**||158,607|112,712| ||**Expenditure**||(166,772)|(118,278)| ||**Balance at 30 April 2024**||2,643|10,808| |||||| |**10.**
**Statement of Funds**|**10.**
**Statement of Funds**|**10.**
**Statement of Funds**|**2024**
**Unrestricted**
**Fund**
**£**|**2023**
**Unrestricted**
**Fund**
**£**| |---|---|---|---|---| |**At 1 May 2023**|||10,808|16,374| |**Income**
**Expenditure**
**Balance at 30 April 2024**|||158,607
(166,772)
2,643|112,712
(118,278)| |||||10,808| |||||| ||**2024**|**2024**|**2024**|**2024**| ||**Restricted**
**Fund -**
**Ukraine**
**Appeal**|**Restricted**
**Funds - Turkey**
**Earthquake**
**Appeal**|**Restricted**
**Funds - St Giles**|**Restricted**
**Funds - Total**| |**At 1 May 2023**
**Income**
**Expenditure**
**Balance at 30 April 2024**|**£**
60,559
16,709
(29,871)
47,397|**£**
-
5,048
(5,048)
-|**£**
-
1,490
(1,490)
-|**£**
60,559
23,247
(36,409)| |||||47,397| |||||| |For the comparative period, the position was:
**At 1 May 2022**
**Income**
**Expenditure**
**Balance at 30 April 2023**||**2023**
**Restricted**
**Fund - Ukraine**
**Appeal**
**£**
209,174
99,754
(248,369)
60,559|**2023**
**Restricted funds**
**- Afghanistan**
**Appeal**
**£**
-
8,400
(8,400)
-|**2023**
**Restricted**
**funds - Total**
**£**
209,174
108,154
(256,769)| |||||60,559| ## **Restricted Funds** **�** Ukraine fund - Funds donated and distributed specifically to help Moore Ukraine people, who have been displaced as a result of the war. - Turkey Earthquake Appeal - Funds donated and distributed to this fund following the February 2023 Earthquake. - St Giles - Monies specifically collected for and distributed to St Giles. |**Analysis of Net Assets between Funds**
Current Assets
Creditors: Amounts falling due within one year
Current Assets
Creditors: Amounts falling due within one year|**2024**
**Unrestricted**
**£**
4,890
(2,247)
2,643
**2023**
**Unrestricted**
**£**
12,870
(2,062)
10,808|**2024**
**Restricted**
**£**
47,397
-| |---|---|---| |||47,397| |||**2023**
**Restricted**
**£**
60,559
-| |||60,559| Page 15 ## **Moore Kingston Smith Community Foundation Notes to the Financial Statements (Continued) For the year ended 30 April 2024** ## **11. Taxation** As a charity, Moore Kingston Smith Community Foundation is exempt from income and gains falling within Section 466493 of the Corporation Tax Act 2010 to the extent that these are derived from its charitable activities. No tax charge arose on the ordinary activities for the year ended 30 April 2024. ## **12. Capital commitments** At 30 April 2024, the Foundation had no capital commitments. ## **13. Related party transactions** During the year, the Foundation received donations totalling £110,000 (2023: £90,000) from Moore Kingston Smith LLP and its related group entities. No amount was outstanding at the year end. There were no other related party transactions in the period. Trustees Graham Tyler, Neil Finlayson, Timothy Stovold and Joanna Cosgrove are partners in Moore Kingston Smith LLP. Chair and Trustee, Paul Samrah, retired as partner in Moore Kingston Smith LLP on 30 April 2024. Page 16