## **Yismach Moshe Community Group** **Report** **and** **Financial** ## **Statements** **For The Year Ended** **31 December 2024** **Charity Number 1080336** ## **Yismach Moshe Community Group** |Contents|| |---|---| ||Page| |Legal and Administrative Information|1| |Report of The Trustees|2 and 3| |Statement Of Financial Activities|4| |Balance Sheet|5| |Notes forming part of the financial statements|6 to 8| |Independent Examiner's Report|9| ## **Yismach Moshe Community Group** ## **Trustees** Mrs. Esther Low Mrs. Chana Josephs Mrs. Zeldy Sternlicht Mrs. Hodor Reizel Stern Mrs. Trainda Goldman ## **Administration Address** Flat E 227 Northwold Road London N16 7EH E mail:1summerdreams@gmail.com **Charity Number 1080336** ## **Accountants** C Rosen Page 1 ## **Yismach Moshe Community Group** ## **Report of the Trustees** The Trustees present their annual report with accounts of the Charity for the Year Ended 31 December 2024. ## **Status and Administration** The Charity, constituted by trust deed, dated 20th April 1999 and is a Registered Charity. ## **Trustees** The Trustees in office throughout the year were Mrs. Esther Low Mrs. Chana Josephs Mrs. Zeldy Sternlicht Mrs. Hodor Reizel Stern Mrs. Trainda Goldman No trustee nor any person connected with them received any remuneration during the year. ## **Investment Powers** The Trust Deed authorises the trustees to make and hold investments using the general funds of the Charity. ## **Constitution, Objects and Policies** The objectives of the Yismach Moshe Community Group are a) The advancement of education of young children by the provision of holiday and out of school play services. b) The provision of other such purposes which are charitable according to the law of England and Wales, as left to the discretion of the Trustees. ## **Activities and Achievement** We are very grateful to report that this year we had a huge increase in donations. **The summer playscheme was a hit,** helping over 150 children to have a fulfilling and stimulating holiday at almost no cost to them. Food distribution helped many destitute families to buy household food and be able to provide nutritious meals for their families. Families reported that “We feel we had a new lease of life. Being satisfied, instead of hungry, enables us to move on in life and try to help ourselves in all areas.” **Care and share** provides support to families in crisis as the need arises. We were able to help with housing issues, clothes, electrical goods, debt clearing and more. Each situation is judged on its own merit, giving everybody a chance to benefit. **Student Support** We have moved strongly towards helping children achieve well academically. This is a long term project enabling children to grow up empowered to have successful lives. Children earmarked for support, were given year long education possibilities. This is a life changing project that will set up children for the future. ## **Grants and Donations** The Charity received grants of £ 2,500 this year. ## **Risk Management** The Governors have assessed the major risks to which the Charity is exposed. In particular, the operational and finance risks have been assessed: the Governors are satisfied that systems are in place to mitigate their exposure to major risks. Page 2 ## **Yismach Moshe Community Group** ## **Report of the Trustees** ## **Reserves Policy** The trustees retain reserves as necessary to maintain the operational capability of the Charity. ## **Responsibilities of the Trustees** Charity Law 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 as at the Balance Sheet Date, and of its incoming resources, including income and expenditure for the financial year. In preparing those financial statements, the Trustees should follow best practice and a. Select suitable accounting policies and the apply them consistently. b. Make judgements and estimates that are reasonable and prudent. c. Follow applicable accounting standards and the Charities SORP 2015, disclosing and explaining any departures in the financial statements. d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them as Trustees to ensure that the financial statements comply with the Charity Law. The Trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other regularities. ## **Board Of Trustees** The members of the Board Of Trustees are set out on Page 1. Approved by The Trustees of Yismach Moshe Community Group on 20 October 2025, and signed on behalf of them all. Trustee Mrs. Esther Low Page 3 ## **Yismach Moshe Community Group** ## **Statement Of Financial Activities** ## **For The Year Ended 31 December 2024** |Notes Unrestricted
Restricted
Funds
Funds
£
£
**INCOMING RESOURCES**
**Activities to further the Charity's Objects**
2
0
77,528
**Total Incoming Resources**
0
77,528
**Total Incoming Resources**
**0**
**77,528**
**RESOURCES EXPENDED**
Cost of Generating Funds
0
0
**Net Incoming Resources Available**
**For Charitable Application**
**0**
**77,528**
Cost of Activities In Furthera
3
of the Charity's Objects
0
93,843
Support Costs
4
0
0
Governance Costs
5
0
0
**Total Charitable Expenditure**
**0**
**93,843**
**Total Resources Expended**
3
**0**
**93,843**
**Net Movement In Funds**
**0**
**(16,315)**
**Transfer To / (From) Reserves**
0
0
**Net Reserves for the Year**
**0**
**(16,315)**
**Total Funds**
**9,688**
**18,284**
**Total Funds**
11
**£ 9,688**
**£ 1,969**
**Brought Forward**
**Carried Forward**|_2024_
_2023_
Total
Funds
_Total_
_Funds_
£
£
77,528
135,058
77,528
135,058
**77,528**
**135,058**
0
0
**77,528**
**135,058**
93,843
140,226
0
0
0
0
**93,843**
**140,226**
**93,843**
**140,226**
**(16,315)**
**(5,168)**
0
0
**(16,315)**
**(5,168)**
**27,972**
**33,140**
**£ 11,657**
**£ 27,972**|_2023_
_Total_
_Funds_
£
135,058|_2023_
_Total_
_Funds_
£
135,058| |---|---|---|---| |||135,058
**135,058**
0
**135,058**
140,226
0
0
**140,226**
**140,226**|| ||||**(5,168)**
0
**(5,168)**| Page 4 ## **Yismach Moshe Community Group** ## **Balance Sheet at 31 December 2024** |Notes
**Current Assets**
Debtors
8
Cash at Bank and in Hand
**Net Current Assets**
**Total Assets less Current Liabilities**
**Net Assets**
10
**Restricted Funds**
11
**Unrestricted Funds**
12
**Total Funds**|_2024_
_2023_
£
£
4,500
4,500
30,010
23,472
34,510
27,972
11,657
27,972
11,657
27,972
**£ 11,657**
**£ 27,972**
1,969
18,284
9,688
9,688
**£ 11,657**
**£ 27,972**|_2024_
_2023_
£
£
4,500
4,500
30,010
23,472
34,510
27,972
11,657
27,972
11,657
27,972
**£ 11,657**
**£ 27,972**
1,969
18,284
9,688
9,688
**£ 11,657**
**£ 27,972**| |---|---|---| |||27,972
27,972| |||27,972| |||**27,972**| ||**£ **|18,284
9,688
**27,972**| Approved by the Trustees on 20 October 2025, and signed on behalf of them all. Trustee Mrs. Zeldy Sternlicht The notes on pages 6 and 7 form part of these accounts. Page 5 ## **Yismach Moshe Community Group** ## **Notes To The Accounts - 31 December 2024** ## **1) Principal Accounting Policies Basis of Accounting** The Accounts have been prepared under the historical cost convention in accordance with the Charities Act (Accounts and Reports) 2011, and the Financial Reporting Standard for Smaller Entities 102, and follow the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (effective from April 2015). ## **Cash Flow** The accounts do not include a cash flow statement because the charity as a small reporting entity is exempt from the requirement to prepare such a statement. ## **Donations and Fund Accounting** Donations received for the general and main purposes of the Charity is included as unrestricted funds in the Statement of Financial Activities when receivable. Donations and Grants for activities restricted by the donors are taken to restricted funds if the wishes and conditions of the donor are legally binding on the Trustees. ## **Resources Expended** Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. The irrecoverable element of VAT is included with the item of expense to which it relates. |Unrestricted Restricted
Funds
Funds
£
£
**2)** Incoming Funds
Local Donations
0
64,932
Care & Share
100
Playscheme
9,996
Donations: General
0
0
75,028
Grants Received
Arnold Clark
0
2,500
Total Grants
0
2,500
Total Grants and Donations Received
**£ 0**
**£ 77,528**|Total
Unrestricted
£
Funds
2024
£
64,932
0
100
9,996
0
75,028
0
2,500
0
2,500
0
**£ 77,528**
**£ 0**|Restricted
Funds
£
0
0
0
135,058
135,058
0
0
**£ 135,058**
**£ **|Total
£
2023
135,05| |---|---|---|---| ||||135,05
**135,05**| ## **Yismach Moshe Community Group** ## **Notes To The Accounts - 31 December 2024** |||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---| |**3) **|**Analysis of Total Resources**|Funds|Funds|_2024_|Funds|Funds|_2023_| ||**Expended**||||||| ||**Charitable Activities**|£|£|£|£|£|£| |Cost|of Activities In Furtherance||||||| |of the Charity's Objects|||||||| ||**Food Distribution**|0|21,014|21,014|0|9,559|9,55| ||Total
Food Distribution|0|21,014|21,014|0|9,559|9,55| ||**Play Scheme**||15,562|15,562||32,644|32,64| ||Total Play Scheme|0|15,562|15,562|0|32,644|32,64| ||**Care and Share**||14,646|14,646||12,347|12,34| |||0|14,646|14,646|0|12,347|12,34| ||Student Support||42,621|42,621||85,676|85,67| ||formally know as Tutoring||42,621|42,621||85,676|85,67| |**Total **|**Cost of Activities In Furtherance**||||||| ||**of the Charity's Objects**|**0**|**93,843**|**93,843**|**0**|**140,226**|**140,22**| |**4) **|**Cost of Generating Funds**|||**£ 0**|||**£**| |**5) **|**Governance Costs**||||||| ||Accountancy|||0|||| ||Bank Charges|||0|||| |||||**£ 0**|||**£**| |**6)**|**Taxation**||||||| ||The Charity is exempt from taxation on its charitable activities.||||||| |**7)**|The average number of Employees during the year, on||a full time|_2024_|||_2023_| ||equivalent basis was|||1|||1| No Employee was paid above £60,000 per year. ## **Yismach Moshe Community Group** ## **Notes To The Accounts - 31 December 2024** |**8) Debtors**|||||_2024_||||||_2023_||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||£||||||£||||| |Other Debtors|||||4,500||||||4,500||||| ||||||**£ 4,500**||||||**£ 4,500**||||| |**9) Creditors: Amounts falling due within**|||||**one year**||||||||||| ||||||_2024_||||||_2023_||||| |Other Creditors|||||22,853|||||||0|||| ||||||**£ 22,853**||||||**£ **|**0**|||| |**10) Net Assets of The Charity's Funds**|||||||||||||||| ||||||||**Net**||||||||| ||||||**Fixed**||**Current**||||**Long Term**||**Fund**||| ||||||**Assets**||**Assets**||||**Liabilities**||**Balances**||| ||||||£|||£|||£|||£|| |**Restricted Funds**||||||0||11,657||||0||11,657|| |**Unrestricted Funds**||||||0||||0||0||0|| |**Total Funds**|||||**£ **|**0**|**£ **|**11,657**|||**£ **|**0**|**£ **|**11,657**|| |**11) Restricted Funds**||**: Movements**||**In**|**The Year**||||||||||| |**Balance at**|||||||**Gains and **||||**Transfer To**|||**Balance at**|| |**31 December**|**2023**|**Income**|||**Expended**||**Losses**||||**From**||**30**|**December 2024**|| ||£|£|||£||||||**Reserves**||||£| |Grants|18,284|77,528|||93,843|||||0||0|||1,969| |**Total Funds**
**£ **|**18,284**|**£ 77,528**|||**£ 93,843**||||**£ **|**0**|**£ **|**0**||**£ **|**1,969**| |**12) Unrestricted Funds**||**: Movements**||**In**|**The Year**||||||||||| |**Balance at**|||||||**Gains and **||||**Transfer To**|||**Balance at**|| |**31 December**|**2023**|**Income**|||**Expended**||**Losses**||||**From**||**30**|**December 2024**|| ||£|£|||£||||||**Reserves**||||£| |General Reserve|9,688|||0||0||||0||0|||9,688| |**Total Funds**
**£ 9,688**|||**£ **|**0**|**£ **|**0**|||**£ **|**0**|**£ **|**0**||**£ **|**9,688**| ## **13) Related Party Transactions** No trustee nor any person connected with them received any remuneration, or claimed any expense, during the year, from this or any related Charity. There were no Related Party Transactions in the Year. Page 8 ## **Independent Exmainer's Report to the Trustees on the Unaudited Accounts of the Charity Yismach Moshe Community Group For the Year Ended 31 December 2024** We report on the financial statements of Yismach Moshe Community Group for the Year Ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These financial statements have been prepared, under the historical cost convention, and in accordance with the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (Issued 2015), and the Financial Reporting Standard for Smaller Entities 102 (effective 2016), and the accounting policies set out therein. ## **Respective Responsibilities Of Trustees and Independent Exmainer** As described on page 3, the trustees of the charity are responsible for the preparation of the accounts, and they consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 144 of the Act, whether particular matters have come to our attention. ## **Basis of Independent Examiner's Report** Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. These procedures provide only the assurance expressed in our opinion. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. ## **Opinion** In our opinion, no matter has come to our attention, - 1) which gives us reasonable cause to believe that, in any material respect, the requirements a) to keep accounting records in accordance with section 130 of the Act; and - b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or - 2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date 20 October 2025 ## **Independent Exmainer** C Rosen Page 9