IRIS Accounts Production v24.1.9.2 Other Company accounts True false Pounds 1.11.22 31.10.23 31.10.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh076903292022-10-31076903292023-10-31076903292022-11-012023-10-31076903292021-10-31076903292021-11-012022-10-31076903292022-10-3107690329ns0:CharitableCompanyLimitedByGuarantee2022-11-012023-10-3107690329ns15:PoundSterling2022-11-012023-10-3107690329ns11:FRS1022022-11-012023-10-3107690329ns11:IndependentExaminationCharity2022-11-012023-10-3107690329ns11:SmallCompaniesRegimeForAccounts2022-11-012023-10-3107690329ns11:FullAccounts2022-11-012023-10-3107690329ns11:CharitiesSORP2022-11-012023-10-3107690329ns16:EnglandWales2022-11-012023-10-3107690329ns11:RegisteredOffice2022-11-012023-10-3107690329ns0:Trustee12022-11-012023-10-3107690329ns0:Trustee22022-11-012023-10-3107690329ns0:Trustee32022-11-012023-10-3107690329ns10:WithinOneYear2023-10-3107690329ns10:WithinOneYear2022-10-3107690329ns10:AfterOneYear2023-10-3107690329ns10:AfterOneYear2022-10-3107690329ns0:TotalUnrestrictedFunds2023-10-310769032922022-11-012023-10-3107690329ns10:Secured2023-10-3107690329ns10:Secured2022-10-31
REGISTERED COMPANY NUMBER: 07690329 (England and Wales)
REGISTERED CHARITY NUMBER: 1145828















REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

SUPPORT FOR ALL

SUPPORT FOR ALL






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Statement of Financial Position 5 to 6

Notes to the Financial Statements 7 to 12

SUPPORT FOR ALL (REGISTERED NUMBER: 07690329)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OCTOBER 2023


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 October 2023. 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 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
To provide and assist in the provision of recreational and leisure facilities in the interest of social welfare with the objective of improving the lives of the residents of Stamford Hill.

Public benefit
The Trustees have taken due heed of their obligations relating to Public Benefit Duty affecting charities, as well as to their obligations under the Equalities Act 2010. The Trustees are satisfied that they meet their obligations.

Grantmaking
Grants are made at the discretion of the trustees and in accordance with the principal objectives of the company.

Appeal letters are received from, and personal visits made by representatives of Jewish charitable, religious and educational institutions. These requests are then considered by the trustees and grants are made in accordance with the trustees decisions.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year under review the charity received donations of £374,249 (2022: £356,773). During the period the charity paid donations of £569,753 (2022: £270,304).

Investment performance
During the period under review the charity received rental income of £86,826 (2022: £106,997).

FINANCIAL REVIEW
Financial position
The charity is partly reliant on donations. The trustees are satisfied with the results for the year. The charity continued to support the residents of Stamford Hill.

Reserves policy
The reserves policy is to ensure that there is a sufficient stream of fund to meet the ongoing calls made on the charity including the possibility of providing capital assets for the needs of charitable institutions .

FUTURE PLANS
There are no current plans to change the activities or modus operandi in the foreseeable future.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is constituted as a company limited by guarantee and is therefore governed by Memorandum and Articles of Association.

Recruitment and appointment of new trustees
It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will apply suitable recruitment and training procedures.

Organisational structure
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.


SUPPORT FOR ALL (REGISTERED NUMBER: 07690329)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OCTOBER 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Induction and training of new trustees
All new trustees are given, in the view of the board, sufficient training and have enough knowledge of their specific field to understand the nature of the charity and fully comply with the charity's current views of its progression.

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
07690329 (England and Wales)

Registered Charity number
1145828

Registered office
48 Lynmouth Road
Stamford Hill
London
N16 6XL

Trustees
B Hofstatter
I G Schwartz
M Iman

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 7 August 2024 and signed on its behalf by:





I G Schwartz - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SUPPORT FOR ALL

Independent examiner's report to the trustees of SUPPORT FOR ALL ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2023.

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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

7 August 2024

SUPPORT FOR ALL

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 OCTOBER 2023

31.10.23 31.10.22
Unrestricted Total
funds funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 374,249 356,773

Investment income 2 86,826 106,997
Total 461,075 463,770

EXPENDITURE ON
Raising funds 3 79,439 33,195

Charitable activities
General Fund
570,546 271,002

Other 6,845 5,805
Total 656,830 310,002

Net gains/(losses) on investments (787,075 ) -

NET INCOME/(EXPENDITURE) (982,830 ) 153,768


RECONCILIATION OF FUNDS
Total funds brought forward 2,512,324 2,358,556

TOTAL FUNDS CARRIED FORWARD 1,529,494 2,512,324

SUPPORT FOR ALL (REGISTERED NUMBER: 07690329)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2023

31.10.23 31.10.22
Unrestricted Total
funds funds
Notes £    £   
FIXED ASSETS
Investment property 6 2,500,000 3,287,075

CURRENT ASSETS
Debtors 7 - 124,000
Cash at bank 35,137 130,479
35,137 254,479

CREDITORS
Amounts falling due within one year 8 (170,828 ) (154,247 )

NET CURRENT ASSETS (135,691 ) 100,232

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,364,309

3,387,307

CREDITORS
Amounts falling due after more than one year 9 (834,815 ) (874,983 )

NET ASSETS 1,529,494 2,512,324
FUNDS 12
Unrestricted funds 1,529,494 2,512,324
TOTAL FUNDS 1,529,494 2,512,324

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.


SUPPORT FOR ALL (REGISTERED NUMBER: 07690329)

STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 2023

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 7 August 2024 and were signed on its behalf by:





B Hofstatter - Trustee





I G Schwartz - Trustee





M Iman - Trustee

SUPPORT FOR ALL

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

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 2019)', 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, as modified by the revaluation of certain assets.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

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. INVESTMENT INCOME
31.10.23 31.10.22
£    £   
Rents received 86,826 106,997


SUPPORT FOR ALL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

3. RAISING FUNDS

Raising donations and legacies
31.10.23 31.10.22
£    £   
Support costs 245 -


Investment management costs
31.10.23 31.10.22
£    £   
Insurance 5,111 3,561
Bank loan interest 54,929 29,026
Repairs 19,154 608
79,194 33,195

Aggregate amounts 79,439 33,195

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2023 nor for the year ended 31 October 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2023 nor for the year ended 31 October 2022.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 356,773

Investment income 106,997
Total 463,770

EXPENDITURE ON
Raising funds 33,195

Charitable activities
General Fund
271,002

Other 5,805
Total 310,002


SUPPORT FOR ALL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£   
NET INCOME 153,768


RECONCILIATION OF FUNDS
Total funds brought forward 2,358,556

TOTAL FUNDS CARRIED FORWARD 2,512,324

6. INVESTMENT PROPERTY
£   
FAIR VALUE
At 1 November 2022 3,287,075
Revaluation (787,075 )
At 31 October 2023 2,500,000
NET BOOK VALUE
At 31 October 2023 2,500,000
At 31 October 2022 3,287,075

Fair value at 31 October 2023 is represented by:
£   
Valuation in 2023 (787,075 )
Cost 3,287,075
2,500,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors - 60,000
Prepayments and accrued income - 64,000
- 124,000


SUPPORT FOR ALL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Other creditors 169,388 152,087
Accrued expenses 1,440 2,160
170,828 154,247

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans (see note 10) 798,241 832,853
Other loans (see note 10) 36,574 42,130
834,815 874,983

10. LOANS

An analysis of the maturity of loans is given below:

31.10.23 31.10.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments:
Bank loans more 5 yr by instal 33,662 68,274
Other loans more 5yrs instal 36,574 42,130
70,236 110,404
Repayable otherwise than by instalments:
Bank loans more 5 yrs non-inst 764,579 764,579

11. SECURED DEBTS

The following secured debts are included within creditors:

31.10.23 31.10.22
£    £   
Bank loans 798,241 832,853
Other loans 36,574 42,130
834,815 874,983

1. Long term bank loan is secured by first charge over the company's investment property and bear interest at variable rate.

2. Under the bank loan, £36,574 was received under Bounce back Loan Scheme (BBL). The loan is unsecured, interest free for the first year, then capped at 2.5% afterwards and backed by HM Government.


SUPPORT FOR ALL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

12. MOVEMENT IN FUNDS
Net
At movement At
1.11.22 in funds 31.10.23
£    £    £   
Unrestricted funds
General fund 2,512,324 (982,830 ) 1,529,494

TOTAL FUNDS 2,512,324 (982,830 ) 1,529,494

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

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 461,075 (656,830 ) (787,075 ) (982,830 )

TOTAL FUNDS 461,075 (656,830 ) (787,075 ) (982,830 )


Comparatives for movement in funds

Net
At movement At
1.11.21 in funds 31.10.22
£    £    £   
Unrestricted funds
General fund 2,358,556 153,768 2,512,324

TOTAL FUNDS 2,358,556 153,768 2,512,324

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 463,770 (310,002 ) 153,768

TOTAL FUNDS 463,770 (310,002 ) 153,768

SUPPORT FOR ALL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

12. MOVEMENT IN FUNDS - continued

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

Net
At movement At
1.11.21 in funds 31.10.23
£    £    £   
Unrestricted funds
General fund 2,358,556 (829,062 ) 1,529,494

TOTAL FUNDS 2,358,556 (829,062 ) 1,529,494

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

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 924,845 (966,832 ) (787,075 ) (829,062 )

TOTAL FUNDS 924,845 (966,832 ) (787,075 ) (829,062 )

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2023.