CHAVEIRIM A HELPING HAND LIMITED - Charities report - 20.1.6

REGISTERED COMPANY NUMBER: 05531221 (England and Wales)

REGISTERED CHARITY NUMBER: 1112109

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2019

FOR

CHAVEIRIM A HELPING HAND LIMITED

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

9

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with

the financial statements of the charity for the year ended 31 August 2019. The trustees have adopted the provisions of

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 (FRS 102)

(effective 1 January 2015).

Chaveirim A Helping Hand Limited is a community-based organization focused on helping make the world around us a

better and happier place. With the help of our devoted volunteers, we organize fundraisers, exciting community-building

events, and in-depth training sessions for our volunteers, which in return help the community in a time of need.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's main objective and principal activity is that of emergency assistance. The calls the charity gets are at

random and anything can come up any time. The charity's aim is about being there for the community in their hour of

need. The charity does jump-starts, lockouts, car assistance, emergency leaks, elderly home assistance, post theft, fire

assistance or any other similar emergency.

Public benefit

Each year the trustees review their objectives and activities to ensure that they continue to reflect the trustees aims. In

carrying out their review the trustees have considered the Charity Commission's general guidance on public benefit and

in particular its supplementary public guidance.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During the year under review the charity received generous donations amounting to £36,415 (2018: £17,400) and spent

£21,685 (2018: £7,300) on charitable activities.

FINANCIAL REVIEW

Financial position

The charity is reliant on donations. The trustees are satisfied with the results for the year.

Reserves policy

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which

the trustees think appropriate after considering the future commitments of the charity and the likely administrative costs

of the charity for the next year.

FUTURE PLANS

The charity plans to continue its activities subject to satisfactory incoming resources.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document and constitutes a limited company, limited by guarantee, as defined

by the Companies Act 2006.

Recruitment and appointment of new trustees

The power to appoint new trustees is vested in the current board. It is not the intention of the trustees of the charity to

appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction

and training procedures.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate

controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05531221 (England and Wales)

Registered Charity number

1112109

Registered office

Occ Estate Building A

Suite 8

105 Eade Road

London

N4 1TJ

Trustees

H Grunfeld

D Held (appointed 28.10.18)

L Rothbart (appointed 28.10.18)

Z D Getter (resigned 22.10.18)

U Reichman (resigned 22.10.18)

D Tangy (resigned 28.10.18)

Independent Examiner

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

Approved by order of the board of trustees on 10 July 2020 and signed on its behalf by:

H Grunfeld - Trustee

Independent examiner's report to the trustees of CHAVEIRIM A HELPING HAND LIMITED ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2019.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for

the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act

and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried

out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the

Directions given by the Charity Commission under section 145(5) (b) of the 2011 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:

1.	accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

M A Venitt

A.C.A

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

10 July 2020

31.8.19

31.8.18

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

36,415

17,400

EXPENDITURE ON

Charitable activities

Charitable activities

21,685

7,300

Other

15,363

9,767

Total

37,048

17,067

NET INCOME/(EXPENDITURE)

(633

)

333

RECONCILIATION OF FUNDS

Total funds brought forward

1,257

924

TOTAL FUNDS CARRIED FORWARD

624

1,257

31.8.19

31.8.18

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Cash at bank

1,224

1,257

CREDITORS

Amounts falling due within one year

4

(600

)

-

NET CURRENT ASSETS

624

1,257

TOTAL ASSETS LESS CURRENT LIABILITIES

624

1,257

NET ASSETS

624

1,257

FUNDS

5

Unrestricted funds

624

1,257

TOTAL FUNDS

624

1,257

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2019 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 10 July 2020 and were signed on its behalf by:

H Grunfeld - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been

prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2015)',

Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of

Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost

convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it

is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the

charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and

the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has

been classified under headings that aggregate all cost related to the category. Where costs cannot be directly

attributed to particular headings they have been allocated to activities on a basis consistent with the use of

resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions

arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2019 nor for the year ended

31 August 2018.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2019 nor for the year ended

31 August 2018.

3.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

17,400

EXPENDITURE ON

Charitable activities

Charitable activities

7,300

Other

9,767

Total

17,067

NET INCOME

333

RECONCILIATION OF FUNDS

Total funds brought forward

924

TOTAL FUNDS CARRIED FORWARD

1,257

4.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.19

31.8.18

£

£

Accrued expenses

600

-

5.	MOVEMENT IN FUNDS

Net

movement

At

At 1.9.18

in funds

31.8.19

£

£

£

Unrestricted funds

General fund

1,257

(633

)

624

TOTAL FUNDS

1,257

(633

)

624

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

36,415

(37,048

)

(633

)

TOTAL FUNDS

36,415

(37,048

)

(633

)

Comparatives for movement in funds

Net

movement

At

At 1.9.17

in funds

31.8.18

£

£

£

Unrestricted funds

General fund

924

333

1,257

TOTAL FUNDS

924

333

1,257

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

17,400

(17,067

)

333

TOTAL FUNDS

17,400

(17,067

)

333

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.9.17

in funds

31.8.19

£

£

£

Unrestricted funds

General fund

924

(300

)

624

TOTAL FUNDS

924

(300

)

624

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are

as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

53,815

(54,115

)

(300

)

TOTAL FUNDS

53,815

(54,115

)

(300

)

6.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2019.