**Charity number: 1055646**
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 5 APRIL 2023**
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 4|
|**Statement of financial activities**|5|
|**Balance sheet**|6|
|**Notes to the financial statements**|7 - 11|
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2023**
**Trustees** Mrs B Wiles Dr K Loewenthal Ms Susan Wengrower
**Charity registered number** 1055646 **Principal office** c/o 18C Sandford Court Bethune Road London N16 5BB **Accountants** Wolffe Accountancy Services Ltd 34 Braydon Road London N16 6QB **Bankers** Barclays Bank PLC 230 Stamford Hill London N16 6RB
Page 1
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2023**
The Trustees present their annual report together with the financial statements of the Chizuk - Orthodox Jewish Mental Health Group for the 6 April 2022 to 5 April 2023.
## **Objectives and activities**
## **Policies and objectives**
Chizuk is a mental health organisation that specialises in providing support in a religiously and culturally sensitive environment for its Orthodox Jewish users.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **Achievements and performance**
## **Main achievements of the charity**
We provide essential counselling services to 30+ complex clients who require our support several times a week with a further 80 lifetime clients who rely on us for help throughout the year when they need it most; and others who require one-off or short term ad hoc support. We offer advice, guidance on "Charedi" issues, referrals to other support agencies, assistance in completing forms for benefits, grants and Local Authority forms, support in dealing with landlords, bailiffs, power companies, Local Authorities and the Benefits Agency at all levels up to tribunal support. People who access our services have been able to receive food, clothing, furniture, benefits, housing & other services.
Chizuk currently offers the following services; A listening ear - phone support by appointment.
Citizen Advocacy - practical support in sorting out situations and in planning for a better situation. This includes dealing with benefits, GP and hospitals, housing, mediation, legal affairs etc. Or any matters causing stress and /or distress in someone’s life.
For men, we have a Peer support group.
Chizuk has also supplied PPE, food, clothing, liquid food supplements; medical supplies such as disposable waterproof sheets & other items. We have liaised with GP services, social workers, A&E, the burial society, & other voluntary organisations, etc.
Year totals for 2022 were 14,636 interactions of which 141 were visits. First quarter of 2023 3,183 interactions of which 86 were visits.
## **Review of activities**
At the end of this accounting period; Chizuk had no creditors and no debtors. Our annual income was £15,098 and our outgoings were £4,634. A debt settlememt agreement dated 23rd September 2022 stated that the full outstanding debt be removed from the accounts with immediate effect. This gives rise to a gain in the accoumts of £115,626.
## **Other considerations**
Chizuk supports all applicants with an initial assessment of needs regardless of race, creed, ethnicity, orientation, gender or any other characteristic protected by the Equalities Act; the Disabilities Discrimination Act and Human Rights under the PSED.
Page 2
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023**
## **Financial review**
## **Reserves policy**
For the first time in eleven years, Chizuk has no creditors and no historic debt outstanding. We used our reserves to reach this healthy position and building up a 3- month reserve will be the focus of the coming year’s fundraising.
## **Principal risks and uncertainties**
In this time of financial crisis, we face the challenge of raising enough funds to appoint new workers; and a CEO who can train and supervise our volunteers.
## **Principal funding**
We have regular donations from our Friends and our service users who choose to become voting Members of the Charity. At the appropriate times of the Jewish Calendar we campaign for additional funds both from existing donors and from new ones. We are now in a strong position to apply for grant funding for our projects and our work generally.
Page 3
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023**
## **Structure, governance and management**
## **Methods of appointment or election of Trustees**
Trustees are elected or renewed at the AGM each year; and if necessary an EGM may be held to appoint new Trustees.
## **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 law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, 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 of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the . They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 30 April 2023 and signed on their behalf by:
................................................
## **Mrs B Wiles**
Trustee
Page 4
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2023**
|**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Raising funds
4
Charitable activities
5
Other expenditure
6
**Total expenditure**
**Net movement in funds before other**
**recognised gains**
**Other recognised gains:**
Loan written off
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
**10,940**
**10,940**
**70**
**-**
**406**
**476**
**10,464**
**115,626**
**126,090**
**(125,919)**
**126,090**
**171**|**Restricted**
**funds**
**2023**
**£**
**4,158**
**4,158**
**-**
**4,158**
**-**
**4,158**
**-**
**-**
**-**
**-**
**-**
**-**|**Total**
**funds**
**2023**
**£**
**15,098**
**15,098**
**70**
**4,158**
**406**
**4,634**
**10,464**
**115,626**
**126,090**
**(125,919)**
**126,090**
**171**|_Total_
_funds_
_2022_
_£_
_16,964_
_16,964_
_130_
_10,639_
_303_
_11,072_
_5,892_
_-_
_5,892_
_(131,811)_
_5,892_
_(125,919)_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 7 to 11 form part of these financial statements.
Page 5
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **BALANCE SHEET AS AT 5 APRIL 2023**
|**Note**
**Fixed assets**
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after more
than one year
7
**Net assets / liabilites excluding pension**
**asset**
**Total net assets**
**Charity funds**
Restricted funds
Unrestricted funds
**Total funds**|**171**
**171**|**2023**
**£**
**-**
**171**
**171**
**-**
**171**
**171**
**-**
**171**
**171**|_281_
_281_|_2022_
_£_
_-_
_281_
_281_
_(126,200)_
_(125,919)_
_(125,919)_
_-_
_(125,919)_
_(125,919)_|
|---|---|---|---|---|
The financial statements were approved and authorised for issue by the Trustees on 30 April 2023 and signed on their behalf by:
## **Mrs B Wiles**
## Trustee
The notes on pages 7 to 11 form part of these financial statements.
Page 6
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023**
## **1. General information**
Chizuk is a mental health organisation that specialises in providing support in a religiously and culturally sensitive environment for its Orthodox Jewish users.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
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 Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Chizuk - Orthodox Jewish Mental Health Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Page 7
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023**
## **2. Accounting policies (continued)**
## **2.4 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
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 costs 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.
## **3. Income from donations and legacies**
|**Unrestricted**
**funds**
**2023**
**£**
Donations
10,940
_Unrestricted_
_funds_
_2022_
_£_
Donations
_11,325_|**Restricted**
**funds**
**2023**
**£**
4,158
_Restricted_
_funds_
_2022_
_£_
_5,639_|**Total**
**funds**
**2023**
**£**
**15,098**|
|---|---|---|
|||_Total_
_funds_
_2022_
_£_
_16,964_|
## **4. Expenditure on raising funds**
## **Costs of raising voluntary income**
||**Unrestricted**|**Total**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2023**|
||**£**|**£**|
|Print, post and internet|70|**70**|
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## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023**
## **4. Expenditure on raising funds (continued)**
## **Costs of raising voluntary income (continued)**
||_Unrestricted_|_Total_|
|---|---|---|
||_funds_|_funds_|
||_2022_|_2022_|
||_£_|_£_|
|Print, post and internet|_130_|_130_|
## **5. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Community support
_Unrestricted_
_funds_
_2022_
_£_
Community support
_5,000_|**Restricted**
**funds**
**2023**
**£**
4,158
_Restricted_
_funds_
_2022_
_£_
_5,639_|**Total**
**2023**
**£**
**4,158**|
|---|---|---|
|||_Total_
_2022_
_£_
_10,639_|
Page 9
## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023**
## **6. Other expenditure**
|**Unrestricted**
**funds**
**2023**
**£**
Accountancy
350
General expenses
48
Advertising
8
406
_Unrestricted_
_funds_
_2022_
_£_
Accountancy
_250_
General expenses
_48_
Advertising
_5_
_303_|**Total**
**funds**
**2023**
**£**
**350**
**48**
**8**|
|---|---|
||**406**|
||_Total_
_funds_
_2022_
_£_
_250_
_48_
_5_|
||_303_|
## **7. Creditors: Amounts falling due after more than one year**
||**2023**|_2022_|
|---|---|---|
||**£**|_£_|
|Other creditors|**-**|_126,200_|
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## **CHIZUK - ORTHODOX JEWISH MENTAL HEALTH GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023**
## **8. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2023**
**£**
Current assets
171
**Total**
171|**Total**
**funds**
**2023**
**£**
**171**|
|---|---|
||**171**|
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