**Charity number: 1063852**
## **HANSY JOSOVIC MATERNITY TRUST**
## **Unaudited**
**Trustees' report and financial statements**
**For the Year Ended 31 March 2025**
## **HANSY JOSOVIC MATERNITY TRUST**
## **Contents**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 3|
|**Independent examiner's report**|4 - 5|
|**Statement of financial activities**|6|
|**Balance sheet**|7|
|**Notes to the financial statements**|8 - 10|
## **HANSY JOSOVIC MATERNITY TRUST**
**Reference and administrative details of the Charity, its Trustees and advisers For the Year Ended 31 March 2025**
**Trustees** Devoire Eizensweig (appointed 14 July 2024) Sarah Weiss
**Charity registered number** 1063852 **Principal office** 25 Cedarwood Court London E5 9FU
Page 1
## **HANSY JOSOVIC MATERNITY TRUST**
## **Trustees' report For the Year Ended 31 March 2025**
The Trustees present their annual report together with the financial statements of the HANSY JOSOVIC MATERNITY TRUST for the year 1 April 2024 to 31 March 2025.
## **Objectives and activities**
## **Policies and objectives**
The charity provides support to Orthodox Jewish women during pregnancy, labour and following birth.
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)'.
## **Activities undertaken to achieve objectives**
The charity provides support to Orthodox Jewish women during pregnancy, labour and following birth. The charity provides pre-natal information and advice to women, and has a team of highly trained labour and birth coaches who accompany women to hospital as birth partners. The charity liaises with local hospitals and health care providers to ensure that cultural and religious issues relating to childbirth and post-natal concerns are addressed.
HJMT also provides extended labour support to assist mothers who are in need of additional post natal support in the hospital. This aims to support mothers who have had traumatic births, emergency caesareans, multiple births, are in need of translation services, or are otherwise feeling vulnerable.
The charity also runs the Nechama Partners helpline to provide support and bereavement counselling to mothers who have experienced infant death and miscarriage.
Over 600 mothers benefited from the charity's services during the year.
## **Financial review**
## **Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **Reserves policy**
The charity aims to have sufficient reserves to ensure its services are sustainable. The current surplus is in line with the charity's policy.
Page 2
## **HANSY JOSOVIC MATERNITY TRUST**
**Trustees' report (continued) For the Year Ended 31 March 2025**
## **Structure, governance and management**
## **Constitution**
HANSY JOSOVIC MATERNITY TRUST is a registered charity, number 1063852, and is constituted under a Trust deed.
## **Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## **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 year 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 Trust deed. 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 and signed on their behalf by:
## **Sarah Weiss**
Date:
Page 3
## **HANSY JOSOVIC MATERNITY TRUST**
**Independent examiner's report For the Year Ended 31 March 2025**
## **Independent examiner's report to the Trustees of HANSY JOSOVIC MATERNITY TRUST ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) 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.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 Charity as required by section 130 of the 2011 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 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Page 4
## **HANSY JOSOVIC MATERNITY TRUST**
**Independent examiner's report (continued) For the Year Ended 31 March 2025**
Signed: Dated: Esther Royde FCCA
Rear Entrance, 123 Clapton Common E5 9AB
Page 5
## **HANSY JOSOVIC MATERNITY TRUST**
## **Statement of financial activities For the Year Ended 31 March 2025**
|**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2025**
**£**
**20,000**
**20,000**
**17,141**
**17,141**
**2,859**
**-**
**2,859**
**2,859**|**Unrestricted**
**funds**
**2025**
**£**
**18,123**
**18,123**
**7,799**
**7,799**
**10,324**
**5,750**
**10,324**
**16,074**|**Total**
**funds**
**2025**
**£**
**38,123**
**38,123**
**24,940**
**24,940**
**13,183**
**5,750**
**13,183**
**18,933**|_Total_
_funds_
_2024_
_£_
_11,839_
_11,839_
_23,252_
_23,252_
_(11,413)_
_17,163_
_(11,413)_
_5,750_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 10 form part of these financial statements.
Page 6
## **HANSY JOSOVIC MATERNITY TRUST**
## **Balance sheet As at 31 March 2025**
|**Note**
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
6
Unrestricted funds
6
**Total funds**|**18,933**
**18,933**|**2025**
**£**
**18,933**
**18,933**
**18,933**
**2,859**
**16,074**
**18,933**|_5,750_
_5,750_|_2024_
_£_
_5,750_|
|---|---|---|---|---|
|||||_5,750_|
||||||
|||||_5,750_|
|||||_-_
_5,750_|
||||||
|||||_5,750_|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## **Sarah Weiss**
## Date:
The notes on pages 8 to 10 form part of these financial statements.
Page 7
## **HANSY JOSOVIC MATERNITY TRUST**
## **Notes to the financial statements For the Year Ended 31 March 2025**
## **1. General information**
HANSY JOSOVIC MATERNITY TRUST is a charity registered with the charity commission in the UK.
## **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 2019), 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 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.
HANSY JOSOVIC MATERNITY TRUST 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 charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 8
**HANSY JOSOVIC MATERNITY TRUST**
## **Notes to the financial statements For the Year Ended 31 March 2025**
## **2. Accounting policies (continued)**
## **2.5 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.6 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**
|**Donations**
The National Lottery Community Fund
Donations
Contributions from beneficiaries|**Restricted**
**funds**
**2025**
**£**
20,000
-
-
20,000|**Unrestricted**
**funds**
**2025**
**£**
-
2,430
15,693
18,123|**Total**
**funds**
**2025**
**£**
**20,000**
**2,430**
**15,693**
**38,123**|_Total_
_funds_
_2024_
_£_
_-_
_-_
_11,839_|
|---|---|---|---|---|
|||||_11,839_|
Page 9
## **HANSY JOSOVIC MATERNITY TRUST**
## **Notes to the financial statements For the Year Ended 31 March 2025**
## **4. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Labour and Birth support
Doula training and support seminar|**Restricted**
**funds**
**2025**
**£**
-
17,141
17,141|**Unrestricted**
**funds**
**2025**
**£**
7,799
-
7,799|**Total**
**2025**
**£**
**7,799**
**17,141**
**24,940**|_Total_
_2024_
_£_
_8,168_
_15,084_|
|---|---|---|---|---|
|||||_23,252_|
## **5. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2024 - £NIL)_ .
During the year ended 31 March 2025, no Trustee expenses have been incurred _(2024 - £NIL)_ .
## **6. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds - all funds
**Restricted funds**
Restricted Funds - all funds
**Total of funds**|**Balance at 1**
**April 2024**
**£**
**5,750**
**-**
**5,750**|**Income**
**£**
**18,123**
**20,000**
**38,123**|**Expenditure**
**£**
**(7,799)**
**(17,141)**
**(24,940)**|**Balance at**
**31 March**
**2025**
**£**
**16,074**|
|---|---|---|---|---|
|||||**2,859**|
|||||**18,933**|
Page 10