Company Registration No. 0540T721 (England and Wales) Registered Charity number 1112554 AGUDA NORTH WEST LTD (A Company Limited by Guarantee) Financial Statements For the year ended 31 March 2025 SEFfoN YODAIKEN & CO CHARTERED ACCOUNTANrs Fairways House George Street, Prestwich Manchester M25 9WS
•Aguda North WestLtd. Contents Page Trustee's report Independent exaniinef s report Statement of finaTh acttvities Balance Sheet Notes to the Financial Statements 9-11 Page I
•Aguda Northwest Ltd. Trnstee's Report For the year ended 31 March 2025 The trustee's who are also diTectOTS of the charity for the pu4xw of the Company Act present their report and accounts for the year ended 31 March 2025. The financi statements have been prepared in accordance with the accounting policies set out in note I to the financid statements and comply, the Charities Act 2011 and the Statenwit of Reconunended Practice "Accounting and Reportinsby thrities" (Charities RP FRS102). The Trustees The trustees who Served the charity during the period were as follow5: David Srnus Michael Leigh Yehuda Kahn Structure, governance and management The charity is constituted as a company limited by guarantee. It is also a registered clwity, it i% therefore governed by a Memorandum and Articles of Associatio Recruitment and appointrnent of new trusiees would in Ime with the memorandum and articles of assLKiation and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the nee(Ls and demands of the organisatio Objectives and activities for the pllblic benefit The charity manages the Hershel Weiss Children and Farnily Centre, in PartsshIP with Salford City Council and the national lottery. We provide services primarily but not exclusivdy for the benefit of those of the Orthodox Jewish persuasion. We promots health through traditional means and supplementary activities, promote children's devdopment ttLrough play and structured activities. The Hershel Weiss Chfjdrni and Family Centre is part of the Broughton children's centre cluster. Our services WOTk hand in hand with the every child matters agenda of be healthy, stay safe, enjoy and achieve, achieve econornic wellbein& the centre is a unique parinership beiween Aguda North West and Salford city council our n1Th aim is to bTll culturally appropriate services to a Community that would not access elsewhere. The centre incorporates a speaally designed training room, b(K)k, toy and training library, health c]inic, crèche facilities, family Too various offices, a lift and a disabled toileL We also offer Family supporL mother and baby clinics, drop in play counsellin& SEN supp)rt, trips and activities for the underprivilegrf and I[t and personal grant support. More recently a baby bank sensory room and famlly therapy room have been added Over the past yeaT over 630 famllies are registered with us and are currently accessing services at the centre. Currently 107% of (>5 in the local community are registered with our service and 84% are engaging with us. This is based on Inforntion from the council's EMS dats recording systenL Page 2
•Aguda Northwest Ltd• Tntee,8 Report (convd...) In the recent Higher Broughton duster Ofsted rew)rt described the work of the Hershel Weiss centre as a Pla where potential battlers are removed with great sensitivity and skill so that local families receive the help they requiTe. Over the past 18 months, 80°A of our Workload has increased to support the growing nurnl of families and cliildren accessing our etlfftically appropriate services, requiring more supEx)rt due to a number of issues affecbng parents or children including parental mental health, povety and debt viCtin of abuse and an mrSing number of lone parents. Thi5 means our seTvice5 have to target even furtlw into an already etlmically sensitive and economically deprived wup. Our in house lottery fimded cab dinic makes a dIffee and holds a full weekly dinic supporting fami]ies with little or no internet access with pip, debL benefit and consurner support Our range of services has grown and we now support families much more holistically, we offer support to get holiday, funiiture, home safety, dothing grants as well as counselling and activities for children with disabilities. Written by a parent and printed in a local newspaper. Although this piece is titled 'the foerchanging face... a IEtter word would really be 'growing and deoeloping,, fvr h(ThVer many changes the centre is nwkin& thry are Teally only improvements on the extraordinary work they ire already doing. The only changes are the way in which the Hershel Weiss Centre is accessing more OPle and organisatiorns, both as partners in their wonderful activities and in the number of localfamilies they are reaching out to and helping.- The Hershd Weiss Centre has also been on the cutting edge of Family and Community Learning Provision in Fast Salford successfully allowing some of societys most excluded and. disadvantaged to acce&8 high qlllty learning in a unique, non-iudgemental, ethnically appropriate environmenL In the past our courses have empowered people to challenge povety of aspiration and enter further education, employment and training over the last year 120 learners have accessed learning via bespoke classes in our center. Some of our most Tecent higNights include: Successful second 5 yeaT reaching commirrities grant from the lottery • immunisation awareness and clinics for over nhs England Paediatric first aid training for teachers and parents, both men and women Safeguarding event for parents. Engagement of many hard to reach fami]ies through summer progranllnes and summer holiday activites and hot meals in the holidays Development of partnership to use kosher savers as another venue to de]iver fonn over the surnn. Award nomination for project of the year @CVSGrants Baby bank award noniination Page 3
•Aguda North WestLtd• Trustee's Report (convd...) CVS model bid to lottery for extra support based on Hetshel Weiss case study Successfully winning of 5 years readg community funding for our new project jigsaw in partsiership with binoh and salford ts) supprt the most vulnerable All this has been recognised and paid off and in February 2017 SalfoTd Council infonned us that we are one of only 2 groups in Salford to receive a 5 year contract for services starting April 2017 for Aguda North West at a time of such government austerity this is the highest accolade we could receive. The trustees confirm that they have referred to the guidance on public benefit when reviewing the charitys aims and oliectives and in plannin8 futu actsvities and setting the grant nthing FX)Iicy. Page 4
•Aguda North WestLtd• Trustee's Report For the year ended 31 March 2025 Statement of Trustees, Responsibilities The Trnstee's are required under the Charities Act 2011 to prepare financi statements foT each financial year which give a true and fair view of the dwitys financ activities during the year and its financial position at the end of the fual year. In preparing those finan statements giving a trne and fair view, the board of trustees should follow best practice an(L. Sdect suitable accounting po]iaes and then apply them consistently. Make judgements and estimates that are reasonable and prudenL State whether applicable accounling standards and statements of recornmended practi have been followe(L subject to any departures disdosed and explained in the financial Prepare the fITicIal siatements on the going conrn basis unless it is inappropriate to presume that the charity will continue to operate. The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy the financd position of the charity and which enable them to ascertain the financial position of the charity to ensure that the financtal statements comply with the requirements of applicable law and regulalions. They are also resp)nsible for safeguarding the assets of the charity and hen for taking re&sonable steps for the prevention and detection of fraud &nd other irregularities. This report has beth prepared in accordance with the Slatement of RecoMmdea Practice: Accounting and Reporting by Charities (issued March 2(M)5) and in accordance with the provisions of the Companies Act 2(X)6 applicable to the sniall companies regime. This report was approved by the Ix)ard of directors and trustees on 30 December 2025. Mr D Smus Page 5
•Aguda North West Ltd. Independent examiners report foT the trustees For the year ended 31 March 2025 I report on the accounts of the Trust for the year ended 31 March 2025 which are set out on pages 6 to 7. Respective responsibilities of trustees and exami ponsll)le for the preparation of the accounts. You consider As the chariws trustees you are res that the audit requirement of section 144 of the Cjwities Act 2011 (the Act) doe5 not apply. It is my responsiTr)ility to state, on the basis of procedures speafied in the General Directions given by the (Iwity Conimissioners under section 145(5)(b) of the ACL whether particular matters have come to my attentio Basis of independent eMIndS report My examination was carried out in accordance with the General Directi given by the Charity Conimtssioners. An examination indudes a review of the accounting records kept by the charity &nd a comparison of the accounts PTesented with those records. It a]so includes consideration of any unusual items OT disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The pedUreS undertsken do not provide all the evidence that would be required in an audiL and consequently do not express an audit opinton on the view given by the accounts. Independent exarninds statement Jn connection with my exaniinatiO no matter has come to my attenti (l) Which wes me reasonable cause to believe that in any material respect the requirements (i) (ll) to keep accounting records in accordance with section 130 of the Act. and to prepare accounts which actord with the accounting records and to comply with the accounting requirenient of the Act have not met. or (2) to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Mr. S. Yodaiken Sefton Yodaiken & Co Fairways House George Street Prestwich, M25 9WS Page 6
•Aguda North West Ltd. Statement of financial activities For the year ended 31 March 2015 Notes 2025 2024 Incoming resources Voluntary income 35038 277J75 Total incoming resources 350538 277,375 Resources expended Grants payable A(Iministrative expenses Governance costs 169,154 133,756 25LX) 136,105 117,707 Total expenditure 305,410 256,112 Operating Surplus Surplus B/F 45,128 275266 21,263 254,003 Surplus C/F 320394 275,266 There are no Tecognisable gains and losses other than those stated in the SOFA. Page 7
•Aguda North West Ltd• Balance Sheet as at 31 March 201 2025 2024 Notes Fixed as8ets Tangible fixed assets 54,175 52,853 Cuffent assets Debtors Cash at bank 156,852 IIIA67 80,329 156,073 268,719 (¥cK)) 236.402 (13,989) Creditors: due in one yeaT Net current assets 266,219 222,413 Total a&8ets less curTent ]iabi]ities 320?94 275266 Funds Unrestiicted funds 320?94 275266 In preparing these fmancial statements: (a) The directors are of the opinion that the company is entitled to the exemption from audit conferred under section 477 of the Companies Act 2(K)6; (b) The memlErs have not rquired the company to obtain an audit of its financial statements in accordance with section 476 of the Companies Act 21NJ6, and (c) The directors acknowledge their responsibllities foT: complying with the requirements of the Act with reSt to accounting records and for the preparation of accounts and preparing accowits which give a true and faiy view of the state of affairs of the company as at the end of the financial period and which otherwise comply with the Tequirenwts of the Act relaling to accounts, so far as applicable to the conwy. These accolts have been prepared in accordante with the provisions app]icable to companies subject to small companies, Tewie. Mr. D Smus Page 8
•Aguda North West Ltd. Notes to the Financial Statements For the year ended 31 March 2025 l. Accounting Policies 1.1 Accounting Conventions These accounts have been PTepared under the historical cost convention and in accordance with applicable accounting standards and the charities statement of recommended practise on accounting by charities (Charities SORP FRS 102) and the Charities Act 2011). Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of grants and donations and is included on the SOFA when re1Veab1e. Resources expensed Expenditure is recognised on an accrual basis as a liability is incurred. Chnritabk expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. Governance costs indude those costs aslatsd with meeting the constitutional and statutory requirements of the charity and indude the accountancy fees and costs linked to the strategic management of the charity. All overhead and support costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resou. l Taxation The company is non profit making and a registered charity and as such there is no corporation tax. 3. Depreciation Depreciation is charged at 15% reducing balance on Offi equipment and fixtures and fittings. 4. Voluntary income 2025 2024 Donations/other income Local authority funding Grants Interest received 93P26 173216 84.181 115 59,005 218,(K>7 303 350,538 277,375 Pagc 9
•Aguda North West Ltd. Notes to the Finanaal Statements For the year ended 31 March 201 5. Tansible Fixed Assets Office equipment Fixtures and fittings £ Total B/F Additions 136,281 IOF83 143,088 10,883 147,164 153,971 Depreciation B/F Charge for the y&ir 6,169 90,235 9561 9,465 93531 6,265 99,796 Net book value 31 March 2025 53,633 54,175 31 March 2024 52053 6. Creditors: amounts due wThthin one year 2025 2024 25 13,989 7. Administrative expenses 2024 2024 Telephone and PPSA Property maintenance Administration expenses Bank charges and interest Wages and salaries Childcare costs Depreciation 5275 95 9,516 195 )560 2,739 9327 13,088 I,179 133.756 117,707 Pag¢ 10
•Aguda Northwest Ltd. Notes to the Financial Statements For the year ended 31 March 2025 8. Governance costs 2025 2024 Accountancy 9. Trustees No remuneration was paid and no expenses were reimbursed to the trustees during the year. Page 11