## Moore Kingston Smith Community Foundation
Trustees' Report and Unaudited Financial Statements For the year ended 30 April 2025
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|
||Andrew Williamson (appointed 30 April 2025)|
|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 2025
The Trustees present their report with the financial statements of the Charity for year ended 30 April 2025.
The financial statements comply with the Charities Act 2011, governing document of the 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), principal 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-today management functions being the responsibility of the Chair and supporting volunteer Committee. The Trustees who served during the reporting period were:
Paul Samrah (Chair) Dionne Amoo Simon Booth Joanna Cosgrove Neil Finlayson Sophie Lord Victoria Pounder Timothy Stovold Graham Tyler Andrew Williamson (appointed 30 April 2025)
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. 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 all its people an extra day of paid leave to use for a volunteering venture, supporting them to contribute to causes they are passionate about.
Page 2
## Moore Kingston Smith Community Foundation Report of the Trustees For the year ended 30 April 2025 (continued)
## Achievements and performance highlights
## Supporting Ukrainian refugees
Since mid-March 2022, the Moore Kingston Smith Community Foundation has continued to accept donations from individuals and member firms across the Moore Global network. The Foundation continues to make financial contributions to its people who have generously taken in Ukrainian refugees into their homes.
## West End Media Survey donation
Every November, Moore Kingston Smith’s media team launches its Annual Survey, an analysis of over 250 marketing services companies to provide a summary of financial performance statistics. 2024’s event saw £5,638 raised for St Giles.
## Heathrow Team volunteering day
On 29 August 2024, the Heathrow team dedicated a full day to volunteering at Mencap. The team undertook various DIY and maintenance tasks, including roof repairs, painting, returfing and garden tidying, to enhance the centre for its users and support Mencap's community work.
Delivering ambulances to Ukraine
Former Moore Kingston Smith Partner and Chair of the Community Foundation, Paul Samrah, fundraised to purchase and refurbish an ex-NHS ambulance, stock it with essential medical supplies before personally delivering it to Lviv, Ukraine as part of an emergency vehicle convoy. Paul raised over £40,000 for the Medical Life Lines Ukraine (MLLU) charity – with significant funding being raised through the Community Foundation.
West End Office Team volunteering day
In October 2024, 42 colleagues from the West End office volunteered to spend a full day at Haggerston Park in collaboration with Hackney Council. Their activities included mulching, painting, pathway edging, weeding, litter picking and re-sanding a sandpit, contributing to the park's upkeep.
Charity auction
The firm hosted a successful Charity Auction in November 2024, featuring nearly 100 lots across a live auction, silent auction and raffle, along with a special guest appearance by Katie Derham. Including additional lots bid on by the wider firm, the event raised over £10,500 for charity partner, St Giles.
## Christmas present donations
In December 2024, 89 generous colleagues chose to donate to St Giles instead of receiving a Christmas gift from the firm. This initiative resulted in a total donation of £2,670 to the charity.
Page 3
## Moore Kingston Smith Community Foundation Report of the Trustees For the year ended 30 April 2025 (continued)
## London Landmarks Half Marathon
Over 120 colleagues participated in the London Landmarks Half Marathon in April 2025. Braving a sunny day, they completed the 13.1mile course, raising an impressive £28,975 for Tommy's, the baby charity.
## Earth Day donation
To commemorate Earth Day on 22 April 2025, the firm donated to The Moore Forest. This Moore Global social ambition initiative, in partnership with Treedom, symbolises a collective commitment to positive social impact.
## Ongoing match funding
Throughout the year, the Foundation continued its match-funding programme. Sponsorship monies raised by the firm's people for any registered charity are matched, enabling individuals to amplify their support for their chosen causes. The Foundation match-funded a total of £41,389 across several charities, including MIND, MacMillan Cancer Support, British Heart Foundation, Crisis UK, Little Lady Locks and many more.
## Financial Review
The charity funds its activities through corporate and individual donations.
Total Unrestricted income for the period was £89,749 and total expenditure was £63,457. The charity has an Unrestricted surplus of £28,935 to carry forward.
At 30 April 2025, the Foundation held £17,242 (2024: £47,397) within its Restricted Ukraine Fund, with £38,261 (2024: £29,871) being paid over to the people of our Ukraine member network in the year to assist with their temporary relocation and associated expenses.
At 30 April 2025, the Foundation held £417 (2024: £0) within its Restricted Ukraine Ambulance Fund, with £21,010 (2024: £0) being paid over to the Medical Life Lines Ukraine foundation to assist with medical supplies and support overseas.
At 30 April 2025, the Foundation held £1,194 (2024: £0) within its Restricted St Giles Fund, with £26,820 (2024: £1,490) being paid over to St Giles to assist with their charitable activities.
Total Restricted income for the period was £57,547 and total expenditure was £86,091. The charity has a Restricted surplus of £18,853 to carry forward.
## Reserves Policy
Unrestricted reserves carried forward at 30 April 2025 totalled £28,935, 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
Across the firm, teams are continuing to take part in Action Days to help local communities with every employee being entitled to one paid day each year for this.
Page 4
## Moore Kingston Smith Community Foundation Report of the Trustees For the year ended 30 April 2025 (continued)
## Continued partnership with St Giles
The partnership with St Giles continues to aid Moore Kingston Smith to contribute to long-lasting, sustainable change and support 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.
The partnership enters into its third and final year. Towards the end of 2025 the Community Foundation will start the search for a new partner for the next three years, that is aligned with our ESG policies.
## Thames Bridges Trek September 2025
The firm is covering entry fees for its people to join over 2,000 walkers once again across the capital for the Thames Bridges Trek, as well as offering discounted entry fees for friends and family.
## London Landmarks Half Marathon April 2026
After the continued success of 2025’s LLHM, which saw over 120 of the firms’ people taking part in either the marathon or volunteering at the water station, Moore Kingston Smith is already signed up to take part in next years’ event, anticipating to enter over 100 runner raising funds for Tommy’s.
Page 5
Moore Kingston Smith Community Foundation Report of the Trustees (continued) For the year ended 30 April 2025
## Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The laws applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which will give a true and fair view of the state of the affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the CIO Constitution. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## Independent Examiners
Price Bailey LLP have indicated their willingness to continue in office and it is proposed that they be re-appointed independent examiners for the following year.
Approved by the Board of Trustees and signed on their behalf by:
………………………… Paul E M Samrah Chair Date:
………………………… Graham Tyler Trustee
Date:
Page 6
## Independent Examiner's Report to the Trustees of Moore Kingston Smith Community Foundation for the year ended 30 April 2025
I report to the Trustees on my examination of the accounts of Moore Kingston Smith Community Foundation for the year ended 30 April 2025 which are set out on pages 8 to 16.
## Responsibilities and basis of report
Your attention is to drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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: 17 November 2025
Page 7
## Moore Kingston Smith Community Foundation Statement of Financial Activities For the year ended 30 April 2025
|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|2025
Unrestricted
Funds
£
89,749
63,457
26,292
2,643
28,935|2025
Restricted
Funds
£
57,547
86,091
(28,544)
47,397
18,853|2025
Total
£
147,296
149,548
(2,252)
50,040
47,788|2024
Total
£
181,854
203,181|
|---|---|---|---|---|
|||||(21,327)
71,367|
|||||50,040|
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 Kingston Smith Community Foundation Balance Sheet As at 30 April 2025
|Notes
Current Assets
Debtors
8
Cash at bank and in hand
Creditors
Amounts falling due within one year
9
Total Net Current Assets
Funds of the Charity
Unrestricted Funds
10
Restricted Funds
10
Total Charity Funds|2025
£
1,439
53,270
54,709
(6,921)
47,788
28,935
18,853
47,788|2024
£
298
51,989|
|---|---|---|
|||52,287
(2,247)|
|||50,040|
|||2,643
47,397|
|||50,040|
Approved by the Trustees and authorised for issue on 20254 November
Signed on their behalf by:
~~**………………………**~~ … **………………………** … Paul E M Samrah Graham Tyler Chair and Trustee Trustee
Page 9
## Moore Kingston Smith Community Foundation Notes to the Financial Statements For the year ended 30 April 2025
## 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 relevant version of the 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 (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.
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 relevant version of the 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 (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
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 10 Trustees.
## 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 2025
## 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 2025
## 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
2025
Unrestricted
£
75,000
Fundraising & donations
14,449
Gifts in Kind
300
89,749
2024
Unrestricted
£
110,000
Fundraising & donations
25,307
Gifts in Kind
23,300
158,607
Moore Kingston Smith LLP (& related group
entities) donations
Moore Kingston Smith LLP (& related group
entities) donations|2025
Restricted
£
-
57,547
-
57,547
2024
Restricted
£
-
23,247
-
23,247|2025
Total
£
75,000
71,996
300|
|---|---|---|
|||147,296|
|||2024
Total
£
110,000
48,554
23,300|
|||181,854|
Page 12
## Moore Kingston Smith Community Foundation Notes to the Financial Statements (continued) For the year ended 30 April 2025
|2025
3. Charitable activities - Unrestricted
Unrestricted
£
Donations and Payments made:
Medical Life Lines Ukraine
1,000
Alzheimers Research UK
500
Athritis Action
500
Moore Ukraine People
-
St. Elizabeth Hospice
2,000
Pride Sports
-
Red Cross
-
Unicef
-
Ukraine Refugee Support
4,650
International Treedom
3,240
Dementia UK
-
MDA
-
Just Giving in memory of Rory Cowie
-
Surrey & Sussex Healthcare Cancer Fund
-
St. Giles
1,343
Birlesik - Turkey
-
Donated items to St Giles
300
Donated items to other charities
-
Donations under £500 / £750*
550
Matched funding:
Alzheimer's Society
1,851
Redeemer Croydon Trust
2,400
Blood Cancer UK Research
2,500
CALM
1,990
Breast Cancer Now
3,998
The Salvation Army
5,000
Marie Curie
2,500
Cat Protection League
1,000
Georgia's Gift
1,750
Great Ormond Street Hospital Children's Charity
1,800
Berkeley Ensemble
1,450
Eastbourne College Bursaries Fund
2,500
Dementia UK
1,591
Blue Cross
1,000
Cancer Research
-
The Little Princess Trust
-
UCL Hospitals
-
RJAH Charity
-
Hackney Empire
-
Heart Research
-
British Red Cross
-
Action Aid
-
MDA
-
Chiddingstone School PTA
-
Matched funding under £1,000**
10,059
Support costs (Note 4)
196
Governance costs (Note 5)
2,207
Fundraising costs
5,582
63,457|2025
3. Charitable activities - Unrestricted
Unrestricted
£
Donations and Payments made:
Medical Life Lines Ukraine
1,000
Alzheimers Research UK
500
Athritis Action
500
Moore Ukraine People
-
St. Elizabeth Hospice
2,000
Pride Sports
-
Red Cross
-
Unicef
-
Ukraine Refugee Support
4,650
International Treedom
3,240
Dementia UK
-
MDA
-
Just Giving in memory of Rory Cowie
-
Surrey & Sussex Healthcare Cancer Fund
-
St. Giles
1,343
Birlesik - Turkey
-
Donated items to St Giles
300
Donated items to other charities
-
Donations under £500 / £750*
550
Matched funding:
Alzheimer's Society
1,851
Redeemer Croydon Trust
2,400
Blood Cancer UK Research
2,500
CALM
1,990
Breast Cancer Now
3,998
The Salvation Army
5,000
Marie Curie
2,500
Cat Protection League
1,000
Georgia's Gift
1,750
Great Ormond Street Hospital Children's Charity
1,800
Berkeley Ensemble
1,450
Eastbourne College Bursaries Fund
2,500
Dementia UK
1,591
Blue Cross
1,000
Cancer Research
-
The Little Princess Trust
-
UCL Hospitals
-
RJAH Charity
-
Hackney Empire
-
Heart Research
-
British Red Cross
-
Action Aid
-
MDA
-
Chiddingstone School PTA
-
Matched funding under £1,000**
10,059
Support costs (Note 4)
196
Governance costs (Note 5)
2,207
Fundraising costs
5,582
63,457|2025
Restricted
£
21,010
-
-
38,261
-
-
-
-
-
-
-
-
-
-
22,485
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,335
86,091|2025
Total
£
22,010
500
500
38,261
2,000
-
-
-
4,650
3,240
-
-
-
-
23,828
-
300
-
550
1,851
2,400
2,500
1,990
3,998
5,000
2,500
1,000
1,750
1,800
1,450
2,500
1,591
1,000
-
-
-
-
-
-
-
-
-
-
10,059
-
196
2,207
9,917
149,548|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
1,757
5,000
-
-
-
-
-
-
-
-
-
-
-
-
2,710
2,020
1,001
1,741
2,000
6,337
1,050
1,300
2,550
1,226
15,883
20
2,250
4,936|
|---|---|---|---|---|
||1,000
500
500
-
2,000
-
-
-
4,650
3,240
-
-
-
-
1,343
-
300
-
550
1,851
2,400
2,500
1,990
3,998
5,000
2,500
1,000
1,750
1,800
1,450
2,500
1,591
1,000
-
-
-
-
-
-
-
-
-
-
10,059
196
2,207
5,582||||
||63,457|||203,181|
## Charitable activities - Unrestricted (Continued)
*Donations under £750 were made to the following organisations: Social Mobility Panel - Making The Leap, DENS Foodbank, St Matthews Redhill Foodbank.
In the prior year, donations under £500 were made to: 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.
Page 13
Moore Kingston Smith Community Foundation Notes to the Financial Statements (continued) For the year ended 30 April 2025
**Matched funding payments under £1,000 were made to the following organisations: Tommy's, Citizens Foundation, Muslim Hands, Medical Aid for Palestine, Against Malaria, Charlie Waller, Cystic Fibrosis, Samaritans, Carers Trust, Pancreatic Cancer UK, Find Your Feet, Mentivity House, MIND, MacMillan Cancer Support, AFC Wimbledon Foundation, Lady Fatemah Charitable Trust, St. Clare Hospice Care Trust, Crisis UK, MDA, BBC Children in Need, United Jewish Israel Appeal, SOS Children, British Heart Foundation, Movember Europe, Chai Cancer Care, Project Seed, ELHAP, Hearing Dogs, Tetbury Parochial Church Council, Breast Cancer UK, Cancer Research UK, Little Lady Locks, Comic Relief.
In the prior year, matched funding payments under £1,000 were made to: 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, expenditure totalling £36,409 related to Restricted Funds.
## 4.
|Support Costs
Bank & Sum Up charges|2025
Unrestricted
£
196|2025
Restricted
£
-|2025
Total
£
196|2024
Total
£
20|
|---|---|---|---|---|
In the prior year, expenditure totalling £Nil related to restricted funds.
|5.
Governance costs
Fundraising Regulator fee
Independent Examiner's fee
ICO fee|2025
Unrestricted
£
60
2,100
47
2,207|2025
Restricted
£
-
-
-
-|2025
2024
Total
Total
£
£
60
50
2,100
2,165
47
35
2,207
2,250|
|---|---|---|---|
In the prior year, expenditure totalling £2,250 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. Debtors
||||||
|---|---|---|---|---|
|Debtors
Gift Aid recoverable and other income
Creditors: Amounts falling due within one year
Accruals and deferred income|2025
Unrestricted
£
50
2025
Unrestricted
£
6,921|2025
Restricted
£
1,389
2025
Restricted
£
-|2025
Total
£
1,439
2025
Total
£
6,921|2024
Total
£
298|
|||||2024
Total
£
2,247|
## 9. Creditors: Amounts falling due within one year
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## Moore Kingston Smith Community Foundation Notes to the Financial Statements (Continued) For the year ended 30 April 2025
|10.|Statement of Funds|Statement of Funds|2025|2024|
|---|---|---|---|---|
||||Unrestricted|Unrestricted|
||||Fund|Fund|
||||£|£|
||At|1 May 2024|2,643|10,808|
||Income||89,749|158,607|
||Expenditure||(63,457)|(166,772)|
||Balance at 30 April 2025||28,935|2,643|
||||||
||2025|2025|2025|2025||
|---|---|---|---|---|---|
|||Restricted||||
||Restricted|Funds -||||
||Fund -|Ukraine|Restricted|Restricted||
||Ukraine|Ambulance|Funds - St Giles|Funds - Total||
||Appeal|Appeal||||
||£|£|£|£||
|At|1 May 2024
47,397|-|-|47,397||
|Income
8,106||21,427|28,014|57,547||
|Expenditure
(38,261)||(21,010)|(26,820)|(86,091)||
|Balance at 30 April 2025
17,242||417|1,194|18,853||
|For the comparative period, the position was:||||||
||2024|2024|2024|2024||
||Restricted|Restricted||||
||Fund -|funds - Turkey|Restricted|Restricted||
||Ukraine|Earthquake|Funds - St Giles|funds - Total||
||Appeal|Appeal||||
||£|£|£|£||
|At|1 May 2023
60,559|-|-|60,559||
|Income
16,709||5,048|1,490|23,247||
|Expenditure
(29,871)||(5,048)|(1,490)|(36,409)||
|Balance at 30 April 2024
47,397||-|-|47,397||
## 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.
Ukraine Ambulance fund - Monies specifically collected for and distributed to Medical Life Lines Ukraine (MLLU)
|Analysis of Net Assets between Funds
Current Assets
Creditors: Amounts falling due within one year
Current Assets
Creditors: Amounts falling due within one year|2025
Unrestricted
£
35,856
(6,921)
28,935
2024
Unrestricted
£
4,890
(2,247)
2,643|2025
Restricted
£
18,853
-|
|---|---|---|
|||18,853|
|||2024
Restricted
£
47,397
-|
|||47,397|
Page 15
## Moore Kingston Smith Community Foundation Notes to the Financial Statements (Continued) For the year ended 30 April 2025
## 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 2025.
## 12. Capital commitments
At 30 April 2025, the Foundation had no capital commitments.
## 13. Related party transactions
During the year, the Foundation received donations totalling £75,000 (2024: £110,000) 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, Andrew Williamson 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.
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