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← Federation Of Jewish Services

2025-03-31-accounts

Company Registration number: 5858766 | Charity Registration number: 1117126

FEDERATION OF JEWISH SERVICES

A Company Limited by Guarantee

GROUP REPORT AND FINANCIAL STATEMENTS

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CONTENTS PAGE

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|||| |---|---|---| |Pages| |Trustees’ Report|4 - 44| |- Chairman & Chief Executive’s Overview|5 - 7| |- Financial Review By The Treasurer|10| |- Report From Trustees|( see below)|11 - 44|

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||||| |---|---|---|---| |Vision, Purpose & Values|10| |Structure, Governance & Management|12|-|13| |14 -|15| |How Our Services Delivered Public Benefit| |Our Workforce|15|-|16| |Principal Risks & Uncertainties|17|-|18| |Our Services (Delivery, Performance & Achievements)|18|-|24| |Our Operational Support Services & Infrastructure|24|-|26| |(Delivery, Performance & Achievements)| |Finance & IT|26|-|28| |Fundraising & Marketing|29|-|31| |Operational Services|31|-|34| |Our Strategic Priorities|35|-|36| |Our Year Ahead (Priorities For 2024/25)|37|-|42| |Statement Of Trustees’ Responsibilities|43|-|44|

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Continued

Pages
Independent Auditors’ Report 45 - 48
On The Financial Statements
Statement Of Financial Activities 49
Balance Sheet 50
Statement Of Cash Flows 51
Notes To The Financial Statements 52 - 63

TRUSTEES REPORT | 31 MARCH 2025

Reference and administrative details of the Federation of Jewish Services, its trustees and advisers.

Trustees

JV Besbrode, Current Deputy Chair

R Davies

DH Eventhall, Deputy Chairman (resigned 17 Sep 2025)

DR Hamburger

HD Joseph, Current Treasurer

ME Sciama,

Company Secretary & Treasurer (resigned 17 Sept 2025)

BM Yaffe, Chairman

R Vallance R D Weinberg (appointed 15 Jan 2025) S Becker (appointed 15 Jan 2025)

Company Registered Number | 5858766

Registered Office

Charity Registered Number | 1117126

Company Secretary | Howard Joseph

Heathlands Village Heathlands Drive Manchester M25 9SB

Chief Executive Officer | Mark Cunningham

Independent Auditors Royce Peeling Green Limited Deva City Office Park Trinity Way Manchester M3 7BG

Investment Managers/Brokers Trinity Bridge Asset Management 7th Floor 80 Mosley Street St Peter’s Square Manchester M2 3FX

Bankers

National Westminster Bank plc 19 Market Street Manchester M1 1WR

Virgin Money Jubilee House Gosforth Newcastle Upon Tyne NE3 4P

Chairman & Chief Executive’s Overview 2024/25

In December 2023, our Board of Trustees and senior leadership team attended a strategic planning day to consider priorities for the year ahead and the long-term future of the organisation.

It was apparent that a number of significant changes were very likely, with changes in the demand for residential care, statutory funding and a shifting political landscape.

We had already begun planning for a reduction in commissioned assessment services due to the vulnerability of these contracts and we were correct in our assumptions regarding the decline of this area of funding.

We had embraced the opportunity to develop a smaller number of complex dementia assessment beds, alongside a reduced number of standard D2A beds and this service commenced in April 2023, however funding was limited to 12 months and both contracts came to an end in March 2024.

We therefore began the new financial year with a plan to reduce the workforce in line with our reduced occupancy. The phased reduction took place over a number of months resulting in the closure of all care beds on Eventhall House and the consolidation of our residential and nursing services in the main building.

Despite the significant changes we maintained our overall Care Quality Commission (CQC)

rating of “Good” for 2024/25.

Average occupancy levels generally declined throughout the year, further supporting the decision to reduce the number of beds available for admissions. The reduced income from providing assessments services and lower occupancy levels not only required us to review our workforce but also our commitment to the Real Living Wage (RLW). The failure by Government to endorse a fair price for care was a significant factor and average pay increases of 10% were not supported by a corresponding increase in the fees paid by the Local Authority and NHS.

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 5

We continued to engage with Bury Council and the Integrated Care Board (ICB) about opportunities, but this was against a backdrop of concern about their own budgets. NHS Greater Manchester faced a £183m deficit and the threat of special measures, whilst Bury Council found itself in the bottom 20% of worst-funded Councils in England, according to the Institute of Fiscal Studies

On 4 July 2024 we had a change of government. With the change, brought the hope that funding for the adult social care sector would improve and parity with the NHS in terms of workforce and strategy would be achieved. The National Insurance (NI) proposals in October 2024 therefore came as a huge shock to many social care employers and this had a £220,000 negative impact on our budget.

The realisation that the increased NI contributions and the potential for further increases in the National Living Wage in 2025/26, meant an early review of our business strategy and an ongoing review of our workforce costs.

Whilst the political and social care landscape was proving to be increasingly volatile, we followed through with our intentions to complete a feasibility study to explore the potential for the village site. A reduction in demand for residential care and increased demand for supported living accommodation supported the rationale for a potential rethink and re-development.

A comprehensive review was undertaken with numerous scenarios explored. Topographical surveys and a revaluation of the village were also completed. It was clear that the site would support a complete re-design which would accommodate the changing spectrum of needs and demands presented by the community. The options included a newbuild expanded extra care scheme, a newbuild combined residential and nursing home and the potential for replacing Eventhall House with adapted and accessible housing.

Whilst the plans would optimise the use of the village, there were a number of barriers to progress. The village provides care services to over 130 residents and tenants, as well as hosting the delivery of community services and other partner organisations. There was no potential to completely relocate these services to allow for demolition and reconstruction and movement within the site was limited. Therefore from a logistical perspective, the phasing of any scheme would have proved extremely difficult. The other key issue was clearly financing the development. With a potential price tag of somewhere between £20m - £30m it was acknowledged that this was beyond the scope of our fundraising abilities and reserves.

As a result we began to explore a hybrid plan that would see a phased reduction in residential care services and the redevelopment of existing care provision into additional supported living accommodation. This proposal acknowledges the recent investment in replacing the main building roof and offered a much more cost effective approach to managing the changing demands for care services. The project is ongoing with an ambition to finalise plans and begin fundraising in 2025/26.

Moorview our supported living scheme maintained its overall rating of “Good” with the Care Quality Commission. Demand for the scheme and its services has been consistent and extremely buoyant throughout the year with a considerable interest list. The scheme has frequently been recognised by Bury Council as a Beacon of good practice in supporting people’s independence.

- PAGE 6

Our My Voice Project, which records the life stories and experiences of Holocaust survivors has enjoyed considerable success with the benefit of a dedicated manager and the project is on course to deliver the completion of more books and fulfil the aims of the Heritage Lottery funding. The London My Voice project is also thriving thanks to additional funding.

Demand for our community services has remained high throughout the year in key areas such as volunteer support and casework via our Community Advice & Support Team (CAST). We believe this trend is set to continue, especially given the fact that statutory social work services are assessing more people but providing less help. Our volunteer team remains an outstanding well-established service for the Fed delivering outstanding support across the community and Northwest region.

We anticipate that this demand will continue to grow but increasingly cases are more complex and require more prolonged casework involvement. We continue to explore ways to meet this demand with the current pressure on funding and resources.

The delivery of support and services in South Manchester has again proved very successful The funding from the Feinmann Trust has helped ensure that vulnerable older people across South Manchester have received essential advice and support from both our social workers and volunteers.

The impact and outcomes delivered by community services remains impressive, delivering significant social value and represents an excellent return on investment for the whole community.

As we consider our future and the needs of the community through to 2040, we have to acknowledge that our operational challenges have never been greater. The impact of the pandemic was huge, but it came with funding solutions and the knowledge that there was a resolution in sight. Without a clear national strategy for social care there is great uncertainty.

We are faced with a very different scenario to previous years. With minimal funding opportunities via the Local Authority, we have also endured low fee levels and late payments from the NHS. The social care landscape has been in constant turmoil with no tangible funding solutions and no obvious plan in sight.

Despite the challenges our organisation continues to manage a turbulent and frequently changing social care environment. We are committed to ensuring that our focus remains on providing vital services and support to the community in the most sustainable and impactful way.

We remain committed to our vision and purpose aim and the support of one in seven Jewish homes in Greater Manchester. We will maintain our focus on collaboration and partnership whilst striving for excellence and are extremely proud of the difference we make to the lives of so many people.

Mark Cunningham Bernie Yaffe Date | 12 / 11 /25 Chief Executive Chairman

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 7

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I,i.Ii PAGE-9 TRUSTEES REPORT I 31 MARCH 2025

FINANCIAL REVIEW 2024/25 | NOV 2025

I am pleased to report on The Fed’s financial accounts for the year ended 31 March 2025. The Consolidated Statement of Financial Activities is on page 49 ; these figures are also analysed in a non-statutory format for presentational purposes on page 28.

The Fed continues to face huge challenges. As well as the ongoing and much publicised crisis in social care the October 2024 budget which increased both the National Living Wage and National Insurance made an adverse impact of some £550k on our bottom line..

Income from external contracts (Discharge to Assess and the Rowan Tree contract) of £1.8m that was received in the prior year ceased, leading to a significant reduction in staffing numbers. These short-term contracts required considerable resources to be available with no guarantee of continuity or long-term visibility of demand. This was not a sustainable position for The Fed.

The above factors were set against a background of continuing decline in the demand for residential & nursing care services as people choose to stay longer in their own home before seeking care. When setting the 2024/25 budget, an occupancy of 102 residents was assumed but by the end of March 2025 this had declined to 92 . Conversely, we believe the demand for independent but supported living will be the emerging trend over the next few years and we see this in the stable occupancy levels in these facilities at Heathlands Village.

Charitable Activities (Residential, Nursing and Community Service) income decreased by £1,765,386 to £7,484,622 – some 19.1% . Expenditure on these activities also decreased, by £844,616 or 7.8%. This represents a loss of £880,770 on these activities in the financial year.

This decrease was paralleled by a fall in Voluntary Income and Income from other trading activities.

Total income from all sources of £10,272,385 was £2,287,113 (or 18.2%) below the previous year. Total expenditure decreased from £12,519,127 in 2023/24 (which did include £891,558 for roof refurbishments) to £10,834,870 (£1,684,257 or 13.5%) , but it is notable that this decrease does not match the reduction in income.

Although it does not help our cash position, in line with statutory guidelines, we revalued our buildings in 2024-25. A valuation report on the site was undertaken by JLL, resulting in an increase to the carrying value of our buildings stock of £3.715m .

Taking these factors together, The Fed’s Total Funds balance has increased to £16,049,558 from £12,914,364.

Howard Joseph Date | 12 / 11 /25 Treasurer

- PAGE 10

REPORT FROM TRUSTEES | 2024/25

Vision, Purpose & Values

The objectives of the Charity are restricted specifically to the following:

Our Vision

A community where people can live life to the full, feeling safe, valued, and cared for.

Our Purpose

To provide outstanding advice, support, and care services to people of all ages living in the Jewish and local community.

Our Values

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 11

Structure, Governance & Management

The Federation of Jewish Services (The Fed) is a company limited by guarantee governed by its Memorandum and Articles of Association dated 11 January 2023. It is registered as a charity with the Charity Commission.

The current Directors of The Fed are the Board of Trustees, both titles are used on occasions but refer to the same individuals. The Board comprises of eight Trustees.

The Board of Trustees meet regularly (minimum of six times per year) to discuss policy, strategy and review operational performance. The Chief Executive is appointed by the Trustees to manage the day-to-day operations of the Charity and has delegated authority for operational matters including finance and human resources. Additional oversight and support are provided to the Board of Trustees via sub-committees.

On the 31 March 2025 the Senior Leadership Team comprisesd of:

On the 31 March 2025, the Board of Trustees was supported by ten sub-committees.

Current sub-committees include:

Each sub-committee has at least one Trustee as a member. Frequency of meetings is set by the chair of each committee. A new induction and information pack has been produced for committee members.

- PAGE 12

Appointment of Trustees

There must be at least six and no more than twelve Trustees. Each Director appointed at the date of the adoption of the current articles holds office until the end of the Board meeting that falls closest in time to the third anniversary of their appointment, at which time they may be re-appointed in accordance with the articles.

Any person who is willing to act as a Director, and is permitted by law to do so, may be appointed to be a Director by a resolution of the Directors, provided that no appointment of a Director may be made which would cause the number of Directors to exceed any number fixed as the maximum number of Directors.

A Trustee who retires after a 3-year term may be reappointed.

Related Parties & Cooperation With Other Organisations

None of the Trustees receive remuneration or other benefit including reimbursement of expenses from their work with the Charity. Any connection between a Trustee or senior manager of the Charity with a service user must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party. In the current year the Charity received related party donations of £146,632 (£189,455) in the previous year) from the Trustees.

Investment Policy

The Trustees adopt a prudent and responsible approach to investments and look to invest in a broad portfolio of low to medium risk investments that will provide a reasonable annual yield. The Trustees manage the investment portfolio through Close Brothers who have been given a discretionary investment management mandate.

Reserves Policy

The Trustees’ aim is to maintain unrestricted liquid reserves at a level to cover any future annual operating deficit. The reserves are needed to meet the working capital requirements of the Charity. The Trustees are confident that at this level they will be able to continue the current activities of the Charity.

The level of reserves held at year end comprising of cash and investments totalled £2,043,459 of which, £117,882 were restricted for the purposes of future capital projects and other charitable activities (net unrestricted liquid reserves £1,925,577 ).

This policy will be actively reviewed on a regular basis to take account of changes to the future plans of the organisation and perceived risks.

This policy will be actively reviewed on a regular basis to take account of changes to the future plans of the organisation and perceived risks.

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 13

How Our Services Delivered Public Benefit

In 2024/25 our community teams supported an estimated one in seven Jewish households in Greater Manchester and the surrounding areas.

Our Community Services:

Most of our community services are completely free of charge to the recipient with access to the service being based on need rather than the ability to pay. In certain circumstances clients are asked to contribute towards costs or activities.

Our Village services:

- PAGE 14

The provision of residential and nursing care has a complex funding arrangement facilitated by both the Local Authority and NHS. Where people have been assessed as having the financial means to pay their own care costs, they pay the full cost of their care. Where an individual has less than the capital threshold for statutory funding and there is no family, or the family lack the means to contribute toward the costs, the Charity meets the funding gap between the cost of care and the statutory contract rate.

The Trustees have considered the requirements of the Charities Act 2011 and have satisfied themselves that they have complied with their duty to have regard to the Public Benefit guidance published by the Charity Commission. Through the range of services outlined in this report and the outcomes and social value delivered, the Charity can fully demonstrate it is providing public benefit.

Our Workforce

Employment Policy

The Fed is committed to establishing equality of opportunity for all staff and volunteers. We have a diverse workforce and believe in promoting diversity and inclusion in all forms. We have policies in place to ensure we give equal access to new candidates and existing staff in relation to any opportunities that may exist. We are a Disability Confident registered employer.

We aim to be an employer of choice and have approximately 320 paid staff including full and part time staff and bank staff. We engage with our workforce on a regular basis, value their opinions, and receive feedback through a variety of events and surveys. We have a work-based app to share information and distribute regular newsletters.

We recognise the importance of attracting and retaining talented staff to ensure our continued success.

We endeavour to offer wages that will enable us to attract, retain and motivate people with the right knowledge, experience, skills, and qualifications. At the same time, we must ensure the viability and long-term sustainability of the organisation and pay wages that are commensurate with care providers in the voluntary sector.

Alongside pay we offer several other key benefits including:

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 15

Gender Pay Gap Report 2025

Under new legislation that came into force in April 2017, UK employers with m ore than 250 employees are required to publish their gender pay gap in order to show how large the pay gap is between their male and female employees.

The information below shows our median and mean gender pay gap and bonus pay gap based on hourly rates of pay as at the snapshot date of 5 April 2025, and bonuses paid in the year to 5 April 2025.

The Fed is proud to demonstrate its equality, fairness and openness in relation to gender pay.

We are confident that as we continue to monitor and reflect the gender pay gap it will continue to remain at a sustainable level.

The Fed’s workforce is made up of significantly more female than male staff, at the reporting date we employed 88 men and 244 women .

The Fed believes in being an inclusive and diverse organisation where everyone has the opportunity to reach their full potential.

Our gender pay gap is as follows:

Our mean gender pay gap is 2.29% (mean is the average of the hourly rates). Our median gender pay gap is 0% (median is the middle value of the range of hour rates)

Modern Slavery & Human Trafficking

The Fed is committed to acting ethically and with integrity both internally and in our business relationships, and we expect the same high standards from the organisations we work with.

Our ethical values and procurement principles are communicated to our suppliers, and we seek partnerships with organisations that share our values. We will never knowingly support or do business with organisations in any way connected with slavery, human trafficking, or child labour.

Remuneration For Senior staff

The Trustees designate the senior leadership team to run and operate the Charity on a day-to-day basis. The pay of senior staff is referred to the Remuneration Committee and reviewed on an annual basis.

Key management salaries are reviewed by the Chairman, Chief Executive, Treasurer, and a Board member who sits on the HR sub-group, together they make up the Remuneration Committee.

- PAGE 16

Principal Risks & Uncertainties

A review of our risk management strategy identified that we needed to make our structure and risk register arrangements more robust. This has resulted in training for the senior management and leadership team and the creation of an internal audit and risk committee (IARC).

Individual risk registers have been created for key areas of the organisation reflecting both operational and strategic risks. These are managed and updated on a regular basis by risk owners identified across the services.

The Trustees have a risk management strategy which comprises of:

The Charity has identified the following within its organisational risk register:

- PAGE 17

TRUSTEES REPORT | 31 MARCH 2025

The outlined risks have been considered from both a departmental and organisational perspective. Significant control measures have been put in place to mitigate the risks and reduce the risk rating for each category of risk. There is clear ownership of the risks and action plans in place. The risk registers are reviewed on a regular basis and subject to scrutiny by the IARC with regular reports back to the Board of Trustees.

Our Services – Delivery, Performance & Achievements

Community Advice & Support Team (CAST)

At the heart of this team is our helpline which provides a contact point for the community and potential service users. The team manages enquiries and referrals for help and support from both the community and statutory services.

Alongside the referral and advice service, we offer extensive social work support to individuals, families and both adults and children. The support may involve formal assessment and care planning and joint work with statutory services. Support is provided by both registered social workers and support workers.

Demand for our social work services has continued at a high level throughout 2024/25

What we said we would achieve in 2024/25 What we achieved
Effective management of demand for services The team manager successfully
implements a triage system to efficiently
allocate cases and ensure cases are closed
in a timely manner. The process has
streamlined the flow of work and reduced
the backlog in cases waiting for allocation
Maintain OFSTED registration Registration maintained
•Continued development of casework support
in South Manchester
•Strengthen Fed Link arrangements		 Promoted CAST services across North and
South Manchester, increasing visibility
and enhancing accessibility for those who
need them
Implementation of new software and caseload
management system		 Successfully rolled out CHARMs, a CRM
system that enables social workers and
community advisors to efficiently record
and track the casework undertaken,
improving processes within case
management
Maintain support to Children and Young People
going through complex care and safeguarding
issues		 Skilled staff trained in local thrive models.
CAST staff accessed Local Safeguarding
PartnershipTrainingProgrammes courses
Identify and respond to opportunities for core
funding for service		 •Successful bid for large grant to support
work of CAST (Lottery RC GRANT)
•Maintained changing relationships
with Bury and Salford Service Leads and
Commissioners

- PAGE 18

What we said we would achieve in 2024/25
~~-—}~~		 What we achieved
~~-—}—~~
Identify and consider response to potential
unmet need in relation to children with
additional needs, people with mental health
problems and unpaid carers
~~-—}~~		 Developed collaborative approaches to
casework with; Fed Volunteering, local
statutory agencies, and the diverse range
of Greater Manchester Jewish and non-
Jewish third-sector support agencies
to enhance service delivery and meet
communityneeds effectively
~~-—}—~~
Ensure clear measurement of impact of
services, output, and social value
~~-—}~~		 The CAST service continues to gather
qualitative feedback from customers who
complete end-of-casework questionnaires.
These provide good insights into service
impact
~~-—}—~~

Adult Groups & Activities

Engagement and service delivery through group activities proves to be a cost effective and accessible way for the community to find support and help.

We have continued to provide a range of services including:

• Winter Warmer / Summer Social

What we said we would achieve in 2024/25 What we achieved Develop our project-based services to people Groups have been reviewed and activities with a range of needs including social isolation, refocused in line with changing needs people with mental health problems and ~~a~~ unpaid carers

Children’s Groups & Activities Service delivery has been consistent throughout the year, and we have been able to provide a full and engaging programme to support children with a diverse range of complex needs, their families and siblings.

Groups have included:

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 19

What we said we would achieve in 2024/25 What we achieved
Review management and delivery of our
project-based services to children with
additional needs		 Ongoing review of groups and attendance
activity.
Maintain existing income streams and identify
potential opportunities		 A number of smaller bids and grants
were successful. HAF funding secured for
holidayactivities for children
Ensure clear measurement of impact of
services, output, and social value		 The Charms system has supported data
collation and joint work with Marketing to
produce data for fundraising campaigns
and community profile marketing
Develop Forest/Nature hub resource for use
with groups		 Work completed but site remains
unsuitable for use and will require
additional work and review

Volunteer Services

Our volunteer teams play a huge role in supporting our vision and purpose. The service is well established with a robust and experienced team of volunteer coordinators supported by a manager.

The project was awarded the Queen’s Award for Voluntary Service in 2016.

Fundamentally the project supports vulnerable, isolated, and lonely members of the community. Initiatives include a young volunteer “Next Generation” scheme, and an information service designed to share updates on health-related issues. All our volunteers are DBS checked and undergo induction and training, particularly in relation to confidentiality, safeguarding and health and safety. The service has approximately 509 registered volunteers and delivers 35,000 hours of support per annum.

What we said we would achieve in 2024/25 What we achieved
Review team in relation to ongoing demands,
skillset, and available funding		 A successful review of team and
recruitment of skilled individuals to meet
demand and management of resources
Maintain recruitment and training of volunteers
to ensure sufficient capacity to meet demand		 Despite the competing demands for
volunteers within the community,
recruitment has been positive and in line
with targets
Review impact of Next Generation scheme for
youngvolunteeringopportunities		 Extremely positive outcomes and high
demand for the scheme
Explore new volunteer led initiatives Early development and implementation of
‘Mini Meets.’ Shul Fed link strengthening
links with Shuls in North and South
Manchester
Identify potential core funding opportunities Council funding agreed with continued
grant to the project for support to Carers.
Funding confirmed for Answer Cancer
Grant

- PAGE 20

My Voice Project

The Fed’s My Voice Project supports Holocaust survivors and refugees in recording their life stories and to transcribe and edit these into individual books. The project has over 4 0 specially trained volunteers who provide practical help and support with the process. The books provide a legacy for both the storyteller, their family, and the wider community.

In 2021 the project was awarded the Queen’s Award for Voluntary Service. The project has now expanded to offer a service to survivors based in the Greater London area.

What we said we would achieve in 2024/25 What we achieved
Develop clear targets for onboarding clients
and book production		 •Regular updates on performance
provided to Subgroup
•Met timescales and actions set forproject
on the Heritage LotteryFundingGrant
Develop potential legacy plans & funding •Continued the Heritage Lottery Funding
action plan to develop a historical archive
in collaboration with key Holocaust
partners
•Strengthened Academic Partnerships:
Fostered a strong relationship with
Manchester University JRL and
Manchester University Press, resulting in
the publication of books in paperback.
•Secured Support for London MV Project
Maintained ongoing financial support
from Yad Vashem UK to assist the
development of the London MVproject
Strategic review of the project’s funding in
relation to Heritage Lottery Bid		 The MV sub-group regularly reviewed the
project delivery plan to ensure alignment
with HLF funding parameters and
charitable articles
Improve the story production process from
client referral to publication		 •Piloted new book publisher. Outsourced
education and publishing tasks to speed
up final stages of book production
•Fundingachieved to support this

Moorview Supported Living Scheme

Moorview House is part of our Village services and provides 31 apartments and studio apartments for people who want to live independently on the Village site.

The scheme has a range of apartments, one bed apartments and studios available for rent. Support and scheme management is provided as part of the rent and additional care services can be purchased in line with people’s individual needs. Demand has returned to pre-pandemic levels and a waiting list is now in operation.

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 21

What we said we would achieve in 2024/25 What we achieved
Maintain Good CQC rating for care at home
services and aspire to achieve outstanding
rating		 •CQC rating of Good maintained - The
Registered Manager has implemented
audit systems and uses her strong
knowledge of KLOE’s to ensure standards of
care delivered are robust
•Tenants Forum established with an
independent chair
Maintain occupancy with a target of 100%.
Minimisation of void periods		 Occupancy target achieved with void
periods kept to a minimum - An interest list
forprospective tenants was developed
Review of workforce, skills and needs in relation
to changing demands		 •Training delivered to meet changing
needs of Moorview tenants and a review of
training for changing team implemented
•Continued to embed the care and support
role for Moorview staff team
Increased focus on quality and customer care Customer satisfaction surveys very high
and reduction in complaints - Audits show
high level of cleanliness and compliance
Increased focus on person centred approach
and increased social and well-being activities		 Sustained an effective audit regime and
implemented quality assurance (QA)
checks for CQC-registered visits - High
level of customer satisfaction

Residential & Nursing Care

The Fed provides a range of residential and nursing care beds across several different households. This care includes:

Heathlands is registered with the Care Quality Commission (CQC) and is rated overall as Good.

We have been operating 167 operational beds , however following reduced demand for assessment beds and admissions we reduced our registered beds to 109. This was in conjunction with the closure of Eventhall House and the transfer of care to our main building. The profile of residents joining us has changed significantly with much higher needs and length of stay shortened. People come into our care with much more complex health conditions and reduced mobility. Many individuals have more than one health condition and some form of dementia is a common characteristic.

The funding and provision of residential and nursing care remains a complex area which is subject to a wide range of market forces. We continue to focus on maintaining the quality of care and staffing levels, investing in the activities and environment in which we care for people and focusing on safety and wellbeing.

- PAGE 22

What we said we would achieve in 2024/25 What we achieved
Review current fees and criteria for charitable
funding		 Our fee levels increased in line with the
rising workforce costs and inflation. A
higher level of due diligence was applied
to requests for a charitable subsidy toward
fees
Review our Village care services in line with
changing demands		 The number of registered residential care
beds has reduced in line with changing
demands. A more flexible approach to has
been endorsed in relation to nursingcare
Maintain Good rating, improve our rating in the
category of Safe - Continue our journey toward
outstanding CQC rating		 •Engagement with the new CQC portal
•Transition to Electronic medication
system
•Clinical management household audits
completed
Undertake further analysis, review, and
potential re-organisation of workforce in
response to anychangingbusiness demands		 Completed staffing needs analysis and
care hours required per each household
Focus on customer journey and quality,
particularly at admission stage - Improve
communication with customers particularly
relatives		 Admissions manager has placed emphasis
on process and positive feedback has
increased - Household resident forums
commenced
Improve budget control, workforce costs
and reduce agency usage		 •Clearer performance indicators
introduced and weekly finance reporting
based on income and workforce costs
•Agencyuse has been reduced
Explore household staffing models to reduce
demarcation of job roles and improve flexibility
of workforce.		 The adoption of blended roles has proved
difficult due to the workforce re-structure
but will be reviewed
Further develop our person-centred focus on
care services		 •Implement Activity champion role
Put Change in Practice folders on each
household which will hold evaluation
forms from staff who have attended
various person centred care type training
•This means that any manager can pick
this up and see the 3 things that staff said
they would do differently from the training
they have attended and challenge them if
not seeing this being put into practice
•Training to continue with dementia care
household observations
Implementation of electronic medication
management system (EMAR)		 •Facilitated change of pharmacy
supplier
•EMAR system implemented and staff
trained in use
Continue to develop opportunities and
activities that enrich, enhance, and celebrate
Jewish life		 Ongoing range of activities that enrich
wellbeing and celebrate Jewish heritage

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 23

What we said we would achieve in 2023/24 What we achieved
Ensure high levels of occupancy within care
households. Target of 95% occupancy of
available beds		 Occupancy levels have fallen and target
was not met. Care provision rationalised
in response to fallingdemand
Further develop our person-centred focus on
care services		 •Additional training and management
supervision implemented
Higher level of training attendance
attained
•Improved use of 1-1 meetings
Ensure greater compliance with mandatory
training and development		 •Increased focus from management
team
•Increased audits
Develop a strategy to reduce falls across all
households		 •Implemented overall health checks on
all households monitoring fluid intake
Additional training on importance of
hydration
•Greater emphasis placed on risk
identification and earlyintervention
•Improve attendance and timekeeping
•Reduction of sickness and absence		 identification and earl
•Regular audits and feedback via 1-1
sessions. Close liaison with HR
•Levels of sickness and non-attendance
have improved

Our Operational Support Services & Infrastructure – Delivery, Performance & Achievements

People and Workforce

Our workforce has experienced a great deal of change as we have reorganised a number of areas of service delivery. Our focus has remained on trying to deliver a wellbeing approach with increased support for people’s mental health and additional recognition for the valuable work undertaken.

We have continued to recruit against our organisational values and offer positive workplace benefits to support recruitment and retention. Our initiatives are led by an HR manager and a training and development manager who between them lead a small but very effective team.

Our commitment to the training and development of our workforce remains a priority. This is a significant investment in ensuring we have the skills and experience on site to deliver much needed services. The training team plays a crucial role in ensuring all our staff complete a thorough induction and complete their mandatory training.

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What we said we would achieve in 2024/25 What we achieved
Maintain focus on training and development
particularly in relation to quality standards		 •Training Manager completed skills.
audit of Care workforce
Completion of updated National Care data
set
•Adapted Training Programme: Adjusted
the in-house training programmes to
meet the evolving needs of Fed clients in
care delivery services
•Ongoing Audits: Continued in-house
audits by the Training Team and external
trainers to assess the impact of training
modules
Improve and sustain the health and well-being
of our workforce and volunteers		 Wellbeing support maintained via HR and
Training
•Enable managers to be effective and
supportive leaders of their teams
•Greater emphasis on accountability,
responsibility, and values		 •Mentoring and manager skills training
delivered to Fed line managers
•Task and finish groups used to engage
line managers
•Funding achieved via Levy transfer
success enabling managers to access
higher level management and leadership
training
•Improve employee recruitment, retention, and
sickness levels.
•Improve onboarding process		 •Developed an onboarding program
that includes orientation, training, and
mentorship for all Fed staff
•Support and oversight of Home Office
Visa Regulations for international
workforce at the Fed
Aduit the status of overseas staff to ensure
Visa compliance for employee and their
linked family members
•Staffology in use within HR team
and used appropriately to improve HR
communication
•HR work with all managers to ensure
sickness monitoring managed robustly by
all line managers
Introduce more effective digital solutions to
manage and support our staff and services		 •Online HR communication and
management of sickness and absence via
Staffology
•Care vision and Staffology as a training
and development tool explored
•Utilised signing in system to check for
workforce timekeeping and attendance.
•External training providers given access
to staff completingcare cert and NVQ’s
Support the analysis, review, and potential re-
organisation of workforce in response to any
changingbusiness demands		 Workforce skills audit completed

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What we said we would achieve in 2024/25 What we achieved
•Develop and implement new job descriptions
and person spec across all roles.
•Review application, interviewing and
personnel paperwork.		 •Agreed updated template for Fed Job
descriptions and person specifications
rolled out across all staff groups.
•In conjunction with Director of Clinical
Services values led recruitment processes
piloted for care workforce
Ensure that the mandatory training needs
of the organisation and CQC registration
are being met and support our workforce to
achieve more		 Training plan in place to meet diverse
Fed workforce training and development
needs. On going review of training
programme to ensure compliance with
CQC

Finance & IT

Finance

With such an unpredictable year in terms of funding and service demands, finance has played a key strategic role in providing timely information and supporting the re-shaping of budgets.

The finance team has supported areas of the business to better understand and manage their budgets proactively and to respond to the challenges we have faced.

Supported by the finance sub-committee whose advice and guidance has helped us manage and minimise the impact of the funding cuts and increases in workforce costs, the team has provided particularly robust financial management.

What we said we would achieve in 2024/25 What we achieved
•Close monitoring of cash flow and financial
risks
•Timely insight to budget variances and
support to manage		 •Finances monitored and reported
on throughout year - difficult trading
circumstances have made this particularly
challenging
•Monthly BM reports have given clear
narrative on reasons for variances & actions
taken
Provide greater understanding of unit costs in
key areas		 •Benchmarking undertaken with other
organisations
•Developed budgeting for each
household at Heathlands to better aid cost
management
Management of audit and risk committee and
finance sub-committee structures		 Both committees have functioned well
and supported the management of
finances and risk
Review insurance cover and renegotiation of
utility contracts		 •Insurance cover reviewed with brokers,
insured values & premiums reviewed
•Utilitycosts hedged for 2025-26
Embed and maximise use of Staffology by
workforce		 Staffology system fully embedded &
increasinguse of functionality

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What we said we would achieve in 2024/25 What we achieved Provide a timely support service to the senior Proactive discussions with Director leadership team and key managers to assist in colleagues to ensure cost pressures budget control and effective use of resources identified & necessary actions taken Develop and improve the auditing and Worked with IARC to ensure Finance & IT management of risks at a Governance level risks are clearly reported & understood Ensure we remain compliant in terms of charity External audit process reviewing law, legislation, and processes compliance with legislative requirements ~~—_—~~ completed with clear audit opinion IT The management of IT and our infrastructure has been a clear priority as we recognise the pivotal role that technology plays in our service delivery. With this greater reliance comes increased risks from redundant hardware and software and potential cyber threats. It was agreed that we would embark on a full review of our IT infrastructure and develop a new strategy that would support the work of the organisation over the next five years.

We have maintained our existing server and end user support to minimise potential risks

What we said we would achieve in 2024/25
~~a~~		 What we achieved
~~a~~
•Utilise additional expertise to formulate IT
strategy and implement review findings
• Develop our digital plans and infrastructure
• Maintain our IT infrastructure ensuring it
remains secure and responsive to operational
needs
~~a~~		 IT Strategy drafted, approved by Board,
in process of implementing; fully
implemented Autumn 2025
~~a~~
Review current managed IT support contract
~~a~~		 Updated contracts inplace for 2025-26
~~a~~
Support the management and security of
information in line with GDPR
~~a~~		 Restructured team to give greater clarity of
focus to Data Protection issues
~~a~~

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Further analysis of the Charity’s Charitable Activities (Operations) is as set out below for the year ended 31 March 2025 .

31 March 2025 - £ 31 March 2024- £
Charitable Income & Expenditure
Charitable Activities Income 7,484,622 9,250,008
Charitable Expenditure Before Depreciation (10,042,643) (10,887,259)
Operating Charitable Loss Before Donations (2,558,021) (1,637,251)
Other Operational Expenditure
Depreciation (44,001) (36,462)
Total Other Operational Expenditure (44,001) (36,462)
Net Operating Loss Before Donations & Other Income (2,602,022) (1,673,713)
Net Income From Donations & Investments
Donations & Legacies 2,515,441 2,858,670
Fundraising Expenditure (349,031) (439,671)
Commercial Trading Income 239,210 326,131
Commercial Trading Expenditure (257,576) (264,177)
Investment Income 33,113 34,689
Total Net Income From Donations & Investments 2,181,157 2,515,642
Net Operating Surplus/(Loss) (420,865) 841,929
Net unrealised gains on investments (1,371) 76,820
Realised gains on investments (16,452) (42,832)
Capital project donations - 90,000
Capital refurbishments (141,618) (891,558)
Profit on revaluation of fixed assets 3,715,500 -
Total capital movements 3,556,059 (767,570)
Net movement in funds 3,135,194 74,359

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Fundraising & Marketing

The fundraising and marketing team has had an outstanding year exceeding their annual target and building upon the success of the previous year.

A combination of good legacy performance and innovative events has ensured that vital funds have been raised to ensure the sustainability of our services.

Donor management has been a key priority ensuring that our supporters recognise the difference their donations make and feel part of the organisations achievements. This has been reflected in an increase in engagement and awareness events that highlight what the organisation does as opposed to purely raising funds.

Applications to Trust funds and grant making organisations have continued to enjoy great success and these provide income that underpins a number of essential community based projects.

We have developed and increased the reach of all our social media channels through more innovative use of content including videos and reels.

We continued to prioritise The Fed’s image as a local charity supporting the local community and the fact that we are dependent upon our local community for funding. However we are keen to emphasise that as the second largest Jewish community outside of London, funders and donors need to recognise that regional resources must also be supported.

Fundraising

What we said we would achieve in 2023/24
4
5		 What we achieved
Development of a clear fundraising strategy New strategy inplace
Continued emphasis on legacy giving We established a new partnership with
a local solicitor who will provide free
or discounted will services to clients
wishing to leave a legacy to The Fed
and we worked with solicitors who had
discretionary powers to increase legacies
that had been left to The Fed. The revamp
of our Legacy marketing materials is
almost complete with an aim to relaunch
our legacy campaign after Pesach 2025.
Delivery of the Bar- Bat Mitzvah Programme We held a successful graduation event
for the 2023 cohort and have a full
cohort for the 2024year.
To cultivate new young donors and leaders We continued to engage with young
donors in 24/25 through our dinners and
London events.
To bring new young donors and leaders We continued to engage with young
donors in 24/25 through our dinners and
London events.

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What we said we would achieve in 2024/25 What we achieved
To meet the increased fundraising targets •We reached these targets by delivering
a range of events including the successful
“Dinners With A Difference” which, whilst
held in March 2024 really formed part of
our 24/25 fundraising year. We achieved
our target and delivered immersive,
meaningful experiences and engagement
for our guests
•One to one donor engagement was
strong across the team with positive
results from canvassing ensured we
reached our target.
•We also continued the theme of
collaboration with a joint fundraising event
with the Jewish Representative Council
and with Foundation 92
•We held a successful Lake District Trek
which is now firmly established in the
events calendar
•Our Whisky night was another positive
success as was our London House of Lords
event. Fed Friday had over 100 homes
taking part and we created powerful
Pesach and Rosh Hashanah appeals
focusingon homelessness and dementia
Continue to innovate and find different ways to
engage and maintain voluntary income		 •We continued to bring on board new
major donors across a range of ages and
work to increase the giving on existing
major donor
•Continuing to prioritise major and mid-
level donor stewardship is an ongoing
priority and this is accomplished through
direct email updates and one to one calls
and meetings
•Our trusts and foundation work was
also very successful and contributed key
funding to the organisation across bo
th core and restricted areas of donations
Better_Trust and Foundation_reporting Information and data is being produced
and used in a more timely and strategic
way
Increasing the donor base outside Manchester This is an ongoing piece of work supported
by London events. We are now in the
stage of reforming the Fed Ex London
committee to take this further and are
planningmore London events

- PAGE 30

Marketing & Communications

What we said we would achieve in 2024/25 What we achieved
Develop new website plan for the Fed Website We have not made much progress on this.
It has proved to be a far more complicated
task that originally envisioned, and I
believe we need to recruit professional
outside help
Develop our social media The Fed’s social media continues to
grow, and we still lead as the Manchester
Jewish charity with the most followers
across allplatforms
Raise the profile of The Fed We achieved this through continued
innovation of marketing materials,
videos and events such as The Farm
Day, that brought over 500 people into
Heathlands Village and re re-edit of “Not
Alone”poem
Support communication across teams,
provide support to the marketing and
recruitment needs of specific teams		 This was delivered through revamped
recruitment adverts on social media and
the production of newsletters and internal
comms
Development of a marketing and
communication plan for the year ahead		 New plan formulated
•Support the recruitment of new Trustees,
sub-committee members and volunteers
•Support workforce recruitment		 Ongoing support to achieve these targets
was provided
Provide design, production and marketing
support to events and departments within
the organisation		 Support provided particularly in the
areas of internal events and to support
admissions and occupancy

Operational Services

The area of operational services covers a number of departments and responsibilities:

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- PAGE 31

Our support services have been outstanding over the year and have been extremely responsive and represent excellent value for money. The combination of in-house and external contractors remains our best solution for managing the site.

Despite the challenges we have maintained our Health & Safety commitment with significant long-term work completed this financial year, including fire protection measures, door closures and redecoration of communal areas.

Supplier contracts will continue to be monitored to ensure best value and quality.

Catering & Hospitality

What we said we would achieve in 2024/25 What we achieved
Explore cost savings in relation to contracts and
suppliers		 We sourced new products and managed
to reduce prices on some areas of
expenditure but savings were limited by
overall price increases
Deliver high quality food and customer service
within budget		 •This was achieved with increased savings
and reduced complaints
•New system in place for training for all
new staff to improve staff retention and
quality of service
•Implement consistent and positive leadership
within the kitchen to enhance overall
standards, recipes, and consistency of meals
•Work with chefs to get improved timing for
meals to ensure food is fresh and not being
cooked too far in advance so not to affect the
quality		 •We appointed a senior chef, to oversee
the chefs and kitchen production
•We have a completed the standardised
recipe file to ensure consistency from all
chefs. Batch cooking implemented and
working well
Reduce waste in catering and continue to
develop the food options for residents and
tenants to meet dietary needs		 •The food ordering system has been
rigorously monitored and feedback
sought on menus
•Catering and Care are working together
on an ordering system for the residents
to cut down on waste
•We have improved the presentation of
soft andpuree options
Maintain food Hygiene standards We retained our rating of 5 star excellent
achievement
Support the analysis, review, and potential re-
organisation of workforce in response to any
changing business demands		 A number of posts have been taken out of
the structure and greater flexibility of roles
employed

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Facilities Management & Customer Services

What we said we would achieve in 2024/25 What we achieved
Explore cost savings in relation to contracts and
suppliers		 Cleaning and disposables sourced at
lower price. We have invested in better
quality duvets and pillows which over
the year has saved us money. Reduced
spend on laundry products after changing
detergent supplier saving 22% on laundry
products compared to thepreviousyear
Support the analysis, review, and potential re-
organisation of workforce in response to any
changingbusiness demands		 The closure of Eventhall House meant we
could reduce staffing hours. Additional
workforce savings have also been found
Maintain site security and high level of
proactive customer service		 •The in-house customer service team
have reacted well with security issues
on site and worked with the security
company
•Additional perimeter fencing and CCTV
has been installed alongside staff training
Continue to invest in the laundry equipment
insuring we get the most economical
machines for thejob		 Additional equipment purchased
Reduce laundry service complaints Additional training and increased
communication between teams has
helped minimise complaints but further
improvements are required

Buildings & Maintenance

What we said we would achieve in 2024/25 What we achieved
Support the completion of essential works and
maintenance		 The essential works programme was
maintained within budget. Increased
amount of work completed by in-house
team to reduce costs
Completion of Wolfson & Hamburger dining
room and lounge projects		 We completed the refurbishment works in
the dining rooms and lounges
Replacement of windows and flooring in key
areas		 Works are ongoing due to budget
constraints
Refurbishment of key living spaces within the
Village		 Due to budget constraints and competing
demands only a limited amount of work
was completed
Replacement and upgrade of furniture in
shared communal areas		 This has been completed in some key
areas
Completion of Forest hub project Work has not been completed due to
fundingconstraints
Explore cost savings in relation to contracts and
suppliers		 We undertook best value reviews for all
key areas of expenditure

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- PAGE 33

Health & Safety

What we said we would achieve in 2024/25 What we achieved
•Maintain H&S compliance and fire safety
compliance
•Maintain hygiene and quality standards
•Maintain food hygiene standards		 •High standards of compliance have been
maintained
•Catering Hygiene audits are undertaken
daily across site and points raised dealt
with
•We have maintained 5* food safety
certificate
Ensure we meet health and safety standards
and reinforce individual responsibility		 We have a team of Health & Safety
champions that work in each area and
meet on a regular basis
Maintain site security and high level of
proactive customer service		 •All Customer services staff have
completed training for security and fire
incidents.
•Relationship maintained with security
contractor
Ensure we remain compliant in terms of
contracts, legislation, and processes		 We have a designated Health and
Safety manager that ensures we remain
compliant in terms of contracts and
legislation
Undertake additional fire door works Work is ongoingacross site

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Our Strategic Priorities

Our purpose to provide outstanding advice, support, and care services to people living in the Jewish and local community remains unchanged.

We believe that our services must remain agile and for them to adapt and change in line with the needs of our community and beneficiaries, whilst considering the significant and growing financial pressures.

Our priorities:

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- PAGE 35

What underpins our Strategy

Caring

Safe

Responsive

Effective

We l -led

- PAGE 36

Our Year Ahead - Priorities for 2025/26

We recognise that there are significant changes politically and in terms of the changing dynamics of social care. At the same time the demographics and aspirations of the community are shifting at an unprecedented pace.

We believe Opportunities to secure large contracts and funding streams will be severely limited and we expect a continued reduction in demand for residential care and nursing care. At the same time we anticipate continued strong demand for community and supported living services.

The changes and their unpredictable nature will undoubtedly require us to review our strategic plans on an ongoing basis and consider the impact on our workforce. We need to continue exploring ways to reduce our fixed costs. Fundamentally this will only be achieved through reducing the workforce and re-structuring services, whilst continuing to maximise income and fundraising.

We need to remain as an employer of choice and to recruit and retain talent to ensure we can meet the complex needs of the people we support. The new Employment Rights Bill will also require greater scrutiny of onboarding processes and management of flexible work request.

CAST remains a central service for the Jewish Community of Greater Manchester. The cases being referred continue to be at a high level of need, reflecting wider societal issues such as housing shortages and lack of private rented housing stock. Issues related to poverty, domestic abuse, self-harm, and addictive behaviours have also been increasing in referral numbers.

Going forward, our strong team of social workers and family support professionals will endeavour to meet community needs alongside key statutory and third sector partnerships.

Our Village care services face significant changes, aligning our service delivery with both the commissioning intentions of the NHS/Integrated Care Board and the needs of the community with one eye on our future is not straightforward. A number of potential solutions will require the movement of households and residents and staffing resources, all of which will require careful management to avoid potential risks and upset.

Amongst all of the competing demands and changes there are significant opportunities to develop and enhance the quality of the care we provide and ensure that the service can be delivered in a sustainable way.

Our volunteer team is a well-established beacon service for The Fed playing a huge role in supporting our vision and purpose. The social value delivered by our impressive number of volunteers is massive and makes a significant difference to the lives of so many people.

Maintaining recruitment and training of volunteers to ensure there is sufficient capacity to meet demand is a big challenge. Continued focus on the Next Generation Project and other schemes within the service remain a priority.

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The My Voice project has developed well with the benefit of a dedicated manager. Targets have been clarified by the subgroup and the project is on course to deliver the completion of more books and fulfil the aims of the Heritage Lottery bid. The London pilot project is thriving thanks to additional funding. A plan is underway to support the project through a further National lottery bid.

The Moorview supported living scheme has maintained its Good CQC rating and is aiming for an outstanding rating at its next full inspection which may be pending. Occupancy levels are high and void periods low. Managing the tenants and occupancy is a complex task, minimising voids within the scheme and ensuring appropriate placements are key priorities.

Our Finance and IT team is set to continue supporting the operational decision-making processes required over the coming year, providing a timely support service to the senior leadership team and key managers to assist in budget control and effective use of resources. Reducing waste, seeking efficiencies, and empowering budget holders to manage proactively are key targets. A new IT strategy will be formulated for implementation in 2025/26.

The Fundraising Team continues to deliver outstanding support to the organisation though its fundraising and marketing activities. Priorities for the year ahead include the development of new strategies for fundraising and marketing, evaluation of the main website and preparation for our 2026 fundraising dinners.

Our operational support services delivers a key role in maintaining village services and we should see a number of ongoing projects complete in the year ahead including the perimeter fencing, new respite stay room and replacement of flooring in public areas. Consideration will still need to be given to the phone system which is reaching the end of its serviceable life. Essential Capex is likely to include the need for replacement windows and replacement of some of the ovens and kitchen equipment which can no longer be repaired.

The potential rationalisation of services onsite and associated loss of income will require further re-organisation of operational support staff, affecting most departments including, laundry, housekeeping, catering, customer services and porters.

Alongside this we will continue to maintain our commitment to a high standard of maintenance and health, safety, and security.

Community Services & Groups (CAST)

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Volunteer Services & My Voice Project

Moorview Supported Living Scheme

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Residential & Nursing Care

People & Workforce

- PAGE 40

Finance & IT

Fundraising & Marketing

TRUSTEES REPORT | 31 MARCH 2025

- PAGE 41

Operational Services

Standards, Quality & Safety

- PAGE 42

Statement of Trustees' Responsibilities

The Trustees of the Charity (who are also the Directors of the Federation of Jewish Services for the purposes of company law) are responsible for preparing a Trustees’ annual report and fnancial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare fnancial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the fnancial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the fnancial position of the Charity and that enable them to ensure that the fnancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and fnancial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of fnancial statements may differ from legislation in other jurisdictions.

Disclosure Of Information To Auditors

In so far as the Trustees are aware at the time of approving our Trustees’ annual report:

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- PAGE 43

Auditors

The Auditors, Royce Peeling Green Limited, Chartered Accountants, have expressed their willingness to continue in offce and a resolution regarding their appointment and remuneration will be submitted to the Annual General Meeting.

By order of the Board of Trustees

Bernie Yaffe Date | 12 / 11 / 25 Chairman

- PAGE 44

INDEPENDENT AUDITOR’S REPORT

To Members & Trustees of The Federation of Jewish Services

Opinion

We have audited the fnancial statements of Federation of Jewish Services (the ‘charitable company’) and its subsidiaries (‘the group’) for the year ended 31 March 2025 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Parent Company Balance Sheets, the Consolidated Statement of Cash Flows and notes to the fnancial statements, including a summary of signifcant accounting policies. The fnancial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the fnancial statements:

Basis For Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating To Going Concern

In auditing the fnancial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the fnancial statements is appropriate.

Based on the work we have performed, we have not identifed any material uncertainties relating to events or conditions that, individually or collectively, may cast

INDEPENDENT AUDITORS | REPORT

- PAGE 45

signifcant doubt on the group’s ability to continue as a going concern for a period of at least twelve months from when the fnancial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.

Our opinion on the financial statements does not cover the other information and except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion On Other Matters Prescribed By The Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters On Which We Are Required To Report By Exception

In light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the Trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion:

- PAGE 46

Responsibilities Of Trustees

As explained more fully in the trustees responsibilities statement set out on page 22, the Trustees (who are also Directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the group’s and the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the company or to cease operations, or have not realistic alternative but to do so.

Auditor’s Responsibilities For The Audit Of The Financial Statements

We have been appointed as auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud, are detailed below:

At the planning stage if the audit we gain an understanding of the laws and regulations which apply to the group and how management seek to comply with them. This helps us to make appropriate risk assessments. During the audit we focus on relevant risk areas and review compliance with laws and regulations through making relevant enquiries and corroboration by, for example, reviewing Trustee meeting minutes and other documentation.

INDEPENDENT AUDITORS | REPORT

- PAGE 47

We assess the risk of material misstatement in the financial statements including as a result of fraud and undertaken procedures including:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements, or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we are less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely for the charitable company’s members, as a body, and in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an Auditor’s Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report or the opinions we have formed. e opinions have formed. Carolyn Dutton (Senior Statutory Auditor) Date | / / Paraltn Pusttan (Caniar Ctatiuitans Ariaditar\ Date Hy VA 207% for and on behalf of Royce Peeling Green Limited Chartered Accountants and Statutory Auditor

The Copper Room Deva City Office Park Trinity Way Manchester, M3 7BG

Royce Peeling Green Limited is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

- PAGE 48

STATEMENT OF GROUP FINANCIAL ACTIVITIES (INCORPORATING INCOME & EXPENDITURE ACCOUNT)

For The Year Ended 31 March 2025

Note Unrestricted
Funds - £		 Restricted
Funds - £		 Total Funds
2025 -£		 Total Funds Total Funds
2024 - £
Income:
VoluntaryIncome 4 2,184,561 330,880 2,515,441 2,948,670
Income From Charitable Activities 5
CommunityCare 313,377 - 313,377 343,352
Residential & NursingServices 6,292,256 - 6,292,256 8,125,046
Independent Living& SupportingPeople 878,989 - 878,989 781,610
7,484,622 - 7,484,622 9,250,008
Income From Other Trading Activities
Commercial TradingOperations 239,210 - 239,210 326,131
Investment Income 6 33,113 - 33,113 34,689
TOTAL INCOME 9,941,506 330,880 10,272,386 12,559,498
Expenditure:
Cost of Raising Funds
FundraisingTeam (349,031) - (349,031) (439,671)
Commercial TradingOperations (257,576) - (257,576) (264,177)
(606,607) - (606,607) (703,848)
Expenditure On Charitable Activities 7
CommunityCare (574,121) (415,455) (989,576) (888,488)
Residential & NursingServices (8,586,937) - (8,586,937) (9,522,329)
Independent Living& SupportingPeople (466,130) - (466,130) (476,442)
(9,627,188) (415,455) (10,042,643) (10,887,259)
Other Expenditure
Refurbishments (141,618) - (141,618) (891,558)
Depreciation (44,001) - (44,001) (36,462)
TOTAL EXPENDITURE (10,419,414) (415,455) (10,834,869) (12,519,127)
Other Recognised Gains & Losses
Revaluation Of Investments 17 (1,371) - (1,371) 76,820
(Loss) On Disposal Of Investments 17 (16,452) - (16,452) (42,832)
(Loss) On Revaluation Of Fixed Assets 16 3,715,500 - 3,715,500 -
3,697,677 - 3,697,677 33,988
Net income/(Expenditure) & Net
Movement in Funds For The Year		 3,219,769 (84,575) 3,135,194 74,359
Reconciliation of funds:
Total Funds Brought Forward 12,711,907 202,457 12,914,364 12,840,005
Total Funds Carried Forward 15,931,676 117,882 16,049,558 12,914,364

The Statement of Financial Activities includes all gains and losses recognised in the year.

FINANCIAL ACTIVITIES | 2025

- PAGE 49

BALANCE SHEETS

FOR THE YEAR ENDED 31 MARCH 2025

Note Group 2025 - £ Group 2024 - £ Charity
2025 - £		 Charity
2024 - £
Fixed Assets
Tangible Assets 15/16 14,349,615 10,642,972 11,814,615 9,192,972
Investments 17/18 1,280,183 1,021,315 1,280,183 1,021,315
Total Fixed Assets 15,629,798 11,664,287 13,094,798 10,214,287
Current Assets
Asset Held For Sale 19 345,000 - 345,000 -
Stock 20 29,976 30,925 29,976 30,925
Debtors 21 522,134 615,603 490,068 776,618
Cash At Bank & In Hand 763,276 1,505,525 738,396 1,273,159
Total Current Assets 1,660,386 2,152,053 1,603,440 2,080,702
Liabilities
Creditors FallingDue Within One Year 22 (740,626) (901,976) (776,804) (895,289)
Net Current Assets 919,760 1,250,077 826,636 1,185,413
Total Assets Less Current Liabilities
16,549,558
12,914,364
13,921,434
11,399,700
~~OC~~
Creditors Falling Due After More Than One 23 (500,000) - (500,000) -
Year
Net Assets 16,049,558 12,914,364 13,421,434 11,399,700
The Funds of the Charity
Unrestricted Income Funds 1,716,176 2,211,907 1,623,052 2,147,243
Restricted Income Funds 24 117,882 202,457 117,882 202,457
Revaluation Reserve 24 4,372,677 657,177 2,630,500 -
Designated Fund 24 9,842,823 9,842,823 9,050,000 9,050,000
Total Charity Funds 16,049,558 12,914,364 13,421,434 11,399,700

Company registration number 5858766 (England and Wales) As permitted by section 408 Companies Act 2006 these fnancial statements do not include a separate SOFA for the parent charity. The parent charity’s surplus for the year was £2,021,734 (2024: £69,835 surplus).

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of fnancial statements.

The fnancial statements were approved and authorised for issue by the Trustees on Nov 2025 and signed on their behalf by:

Bernie Yaffe Chairman

Date | 12 / 11 / 25

- PAGE 50

CONSOLIDATED STATEMENT OF CASH FLOWS FOR YEAR ENDING 31 MARCH 2025

~~n~~ Note
~~n~~		 2025
~~n~~		 2024
~~n~~
Cash Flows From Operating Activities
~~n~~		 25
~~n~~		 ~~n~~ ~~n~~
Net Cash (Used In)/Provided By Operating Activities
~~n~~		 ~~n~~ (321,909)
~~n~~		 1,114,437
~~n~~
Cash Flows From Investing Activities
~~n~~		 ~~n~~ ~~n~~ ~~n~~
Dividends Received
~~n~~		 6
~~n~~		 33,113
~~n~~		 34,689
~~n~~
Purchase Of Tangible Fixed Assets
~~n~~		 15
~~n~~		 (176,762)
~~n~~		 (977,295)
~~n~~
Purchase Of Investments
~~n~~		 17
~~n~~		 (752,163)
~~n~~		 (587,913)
~~n~~
Sales Of Investments
~~n~~		 17
~~n~~		 475,472
~~n~~		 558,978
~~n~~
Net Cash Provided By/Used By) Investing Activities
~~n~~		 ~~n~~ (420,340)
~~n~~		 (971,541)
~~n~~
Change In Cash & Cash Equivalents In The Year
~~n~~		 ~~n~~ (742,249)
~~n~~		 142,899
~~n~~
Cash & Cash Equivalents At The Start Of The Year
~~n~~		 ~~n~~ 1,505,525
~~n~~		 1,362,626
~~n~~
Cash & Cash Equivalents At The End Of The Year
~~n~~		 ~~n~~ 763,276
~~n~~		 1,505,525
~~n~~

The notes on pages 52 to 63 form part of these fnancial statements

FINANCIAL STATEMENTS | FINANCIAL STATEMENTS | 31 MARCH 20242025

For The Year Ended 31 March 2025

1 | Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1 a. Basis Of Preparation Of Financial Statements

The financial statements have been prepared 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) (effective 1 January 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Federation of Jewish Services 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 note(s).

1 b. Preparation Of The Accounts On A Going Concern Basis

The Charity reported a cash outflow of £742,249 on a group basis in the year. Our cash and realisable investments totalled £2,043,459 as at 31 March 2025. In addition to our income from charitable and trading activities, we rely on income from donors and the work of our fundraising team. Dividend income arises from investments managed by Close Brothers.

The Trustees and Directors continue to review and adapt plans for the Charity to deal with ongoing financial pressures. This includes reviewing financial forecasts and attempting to maximise occupancy levels, addressing additional cost pressures, and seeking to generate funding from various sources to support our operations. Our current financial position is satisfactory and better than had been forecast, hence the accounts have been prepared on a going concern basis in the expectation that the Charity will continue to generate sufficient income to support its many charitable activities.

1 c. Group Financial Statements

The financial statements consolidate the results of the Charity and its wholly owned subsidiary Heathlands Housing Association on a line-by-line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the Charity has not been presented because the Charity has taken advantage of the exemption afforded by section 408 of the Companies Act 2006. A summary SOFA is set in Note 3.

- PAGE 52

1 d. Donations & Grants

Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:

In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised in these accounts.

1 e. Investment Assets & Income

Investments are stated at market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year. Dividends receivable are included in income and expenditure when they are declared. Interest on long term deposits is apportioned to the period in which the interest accrued. Donated investments are valued at mid- market values unless there are restrictions on those shares. Under such conditions, shares are reviewed and valued by the Trustees and discounted to reflect a fair value for those shares.

1 f. Income

All income in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

1 g. Legacies

Legacies are recognised in the year in which receipt becomes certain. The legacy will be credited to the general fund unless the will or bequest contains a specific restriction in which case the legacy will be dealt with as a restricted fund or endowment.

1 h. Shop Trading Income

Turnover comprises revenue recognised by the group in respect of goods and services supplied, exclusive of Value Added Tax and trade discounts.

1 i. Income From Residents

Lump sum contributions received from individual residents to provide for their maintenance are credited to income so as to match the costs of providing care.

FINANCIAL STATEMENTS | FINANCIAL STATEMENTS | 31 MARCH 20242025

- PAGE 53

1 j. Local Authority Social Work Contracts

The group carries out social work under specific local authority contracts and as such the application of income from these contracts is ring fenced to support the social work activity detailed in the contract.

1 k. Expenditure & Irrevocable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probably that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

1 l. Pension Contributions

The group operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the group. The annual contributions payable are charged to the Statement of Financial Activities as incurred.

1 m. Tangible Fixed Assets & Depreciation

Tangible fixed assets held for the group’s use are included in the balance sheet at cost except for land and buildings which are at market value and are reviewed for any impairment annually. Depreciation is calculated to allocate the cost, less estimated residual value, of other tangible fixed assets over their expected useful lives.

Rates applicable are: Equipment and Computers 20% & 33.3% straight line Fixtures and Fittings 20% straight line Motor Vehicles 20% straight line

1 n. Local Authority Social Work Contracts

Stocks are stated at the lower of cost and net realisable value.

1 o. Taxation

No corporation tax is due on profits arising from charitable activities.

- PAGE 54

1 p. Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Charity’s work or for particular projects being undertaken by the Charity. Designated funds represent funds which are unrestricted, but the Trustees have designated them for a specific purpose to further the objectives of the Charity. The only designated fund is the fixed asset fund which represents the value of the unrestricted tangible fixed assets (see note 24).

1 q. Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1 r. Cash At Bank & 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.

1 s. Creditors & Provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1 t. 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.

2 | Legal status

The Charity is a company limited by guarantee and has no share capital. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

FINANCIAL STATEMENTS | FINANCIAL STATEMENTS | 31 MARCH 20242025

- PAGE 55

3 | Financial Performance

The consolidated statement of financial activities includes the results of the Charity’s wholly owned subsidiary which operates as a supported living provider.

The summary financial performance of the Charity alone is:

2025 - £ 2024 - £
Income 9,986,350 12,290,797
Expenditure On Charitable Activities (9,785,067) (10,623,082)
Cost Of RaisingFunds (349,031) (439,671)
Commercial TradingOperations (257,576) (264,177)
Refurbishments (141,618) (891,558)
(10,533,292) (12,218,488)
Revaluation of Investments (1,371) 76,820
Revaluation of Tangible Assets 2,630,500 -
Depreciation (44,001) (36,462)
Provisions - -
Profit/(Loss)On Disposal Of Assets - (42,832)
Profit/(Loss)On Disposal Of Investments (16,452) -
(7,964,616) (12,220,962)
Net Income 2,021,734 69,835
Total Funds Brought Forward 11,399,700 11,329,865
Total Funds Carried Forward 13,421,434 11,399,700

4 | Voluntary Income

Restricted Funds
- £		 Unrestricted
Funds - £		 Total Funds
2025 -£		 Total Funds
2024 - £
Donations Gifts & Events 330,880 1,302,205 1,633,085 1,878,378
Legacies - 827,356 827,356 980,292
Capital Appeal - 55,000 55,000 90,000
330,880 2,184,561 2,515,441 2,948,670

The Group benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

- PAGE 56

5 | Income From Charitable Activities

|5 | Income From Charitable ActivitiesIncome From Charitable Activities|| |---|---| |Restricted
Funds - £
Unrestricted
Funds - £
Total Funds
2025 - £
Total Funds
2024 - £
Community Care
- Children’s Centre
-
16,783
16,783
40,725
- Volunteers Project
-
35,144
35,144
67,693
- CAST
-
14,609
14,609
54,326
- Playschemes
-
39,538
39,538
34,600
- Mental Health & Other Projects
-
207,303
207,303
146,008
Residential & Nursing Services
-
6,292,256
6,292,256
8,125,046
Independent Living & Supporting People
-
878,989
878,989
781,610
-
7,484,622
7,484,622
9,250,008
~~===~~|| |6 | Investment Income|| |The group’s investment income of£33,113 (2024: £34,689)arises from dividends and|| |similar income from investments held with Close Brothers and monies on deposit.|| |7 |Analysis Of Expenditure On Charitable Activities|| |Total Funds 2025 -£
Total Funds 2024 - £
Community Care
- Children’s Centre
34,913
29,913
- Volunteers Project
204,236
179,439
- CAST
438,985
431,465
- Playschemes
35,801
39,243
- Mental Health & Other Projects
275,641
208,428
Residential & Nursing Services
8,586,937
9,522,329
Independent Living & Supporting People
466,130
476,442
10,042,643
10,887,259
~~—=—~~|| |8 |Summary Analysis Of Expenditure And Related Income For Charitable Activities|| |This table shows the cost of the three main charitable activities and the source of|| |income directly to support those activities.|| |Residential
& Nursing
Services - £
Independent
Living - £
Community
Care
- £
Total
- £
Costs
8,586,937
466,130
989,576
10,042,643
Grant,Fees & VoluntaryIncome
6,292,256
878,989
313,377
7,484,622
Exceptional Income
-
-
-
-
Net(Income)/Cost Funded From Other Income
2,294,681
(412,859)
676,199
2,558,021
2024
1,397,283
(305,168)
545,136
1,637,251
~~=~~|| |FINANCIAL STATEMENTS |31 MARCH 2024
FINANCIAL STATEMENTS |2025
PAGE- 57||

9 | Net Income/(Expenditure) For The Year

2025 - £ 2024 - £
Stated After Charging
OperatingLeases – Property - 15,000
OperatingLeases - Equipment - 5,453
Depreciation 44,001 36,462
Auditor’s Remuneration
Audit Fees(Exclusive Of VAT) 21,140 21,000
AccountancyServices - -

10 | Analysis Of Staff Costs - Trustee Remuneration & Expenses - Cost Of Key Management Personnel

2025 - £ 2024 - £
Wages & Salaries 7,132,278 7,604,687
Social SecurityCosts 582,308 622,052
Pension Costs 217,997 227,799
Total 7,932,583 8,454,538

Three employees had employee benefits in excess of £60,000 (2024: none), two between £70,001 and £80,000 (2024: five), none between £80,001 and £90,000 (2024: none), none between £90,001 and £100,000 (2024: none), none between £100,001 and £110,000 (2024: none) and one between £110,001 and £120,000 (2024: none).

Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.

The Trustees were not paid nor received any other benefits from employment with the group or its subsidiaries in the year (2024: £nil) neither were they reimbursed expenses during the year (2024: £nil). No Trustee received payment for professional or other services supplied to the Charity (2024: £nil).

The key management personnel of the group, comprise of the Trustees, the Chief Executive Officer, Community Services Director, Finance Director, Operations Director, Clinical Services Director and Fundraising/Marketing Director of the Federation of Jewish Services.

The total employee benefits of the key management personnel of the Charity were £397,794 (2024: £405,150).

11 | Analysis Of Governance Costs

The Charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. As stated above the Charity trustees receive no remuneration or fees. The Trustees consider that governance costs have been incurred in respect of audit, accountancy and professional fees.

- PAGE 58

----- Start of picture text -----
2025 - £ 2024 - £
Professional fees 10,967 16,857
Audit fees 21,140 21,000
Accountancy fees - 2,700
32,107 40,557
SSS 12 | Staff numbers >
The average monthly head count was 351 (2024: 372) and the average monthly number
of employees (including casual and part time staff) during the year were as follows:
2025 - No. of People 2024 - No. of People
Nursing & Caring Services 188 204
Catering Services 38 42
Laundry Services 6 6
Maintenance, FMS & Housekeeping 35 42
Customer Services 10 13
Fed Services 42 32
Religious Amenities 2 2
Management & Administration 30 31
==— Total No. Of People 351 372
13 | Related party Transactions
During the year, the Charity received donations from the Trustees and connected parties
amounting to £127,748 (2024: £189,455).
----- End of picture text -----

14 | Corporation Tax

The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of Taxation of Chargeable Gains Act 1992 to the extent that

15 | Tangible Fixed Assets

Company
Cost Or Valuation
Freehold
Property - £
Equipment
- £
Fixtures &
Fittings - £
Motor
Vehicles - £
Total
- £
At 31 March 2024
9,050,000
1,485,836
1,212,225
75,033
11,823,094
Additions
-
24,278
10,866
-
35,144
Disposals
-
-
-
-
-
Revaluation
2,630,500
-
-
-
2,630,500
At 31 March 2025
11,680,500
1,510,114
1,223,091
75,033
14,488,738
Accumulated Depreciation
At 31 March 2024
-
1,433,296
1,129,906
66,920
2,630,122
Charge For The Period
-
18,292
23,939
1,770
44,001
Disposals
-
-
-
-
At 31 March 2025
-
1,451,588
1,153,846
68,690
2,674,123
~~Ba~~		 Company
Cost Or Valuation
Freehold
Property - £
Equipment
- £
Fixtures &
Fittings - £
Motor
Vehicles - £
Total
- £
At 31 March 2024
9,050,000
1,485,836
1,212,225
75,033
11,823,094
Additions
-
24,278
10,866
-
35,144
Disposals
-
-
-
-
-
Revaluation
2,630,500
-
-
-
2,630,500
At 31 March 2025
11,680,500
1,510,114
1,223,091
75,033
14,488,738
Accumulated Depreciation
At 31 March 2024
-
1,433,296
1,129,906
66,920
2,630,122
Charge For The Period
-
18,292
23,939
1,770
44,001
Disposals
-
-
-
-
At 31 March 2025
-
1,451,588
1,153,846
68,690
2,674,123
~~Ba~~		 Company
Cost Or Valuation
Freehold
Property - £
Equipment
- £
Fixtures &
Fittings - £
Motor
Vehicles - £
Total
- £
At 31 March 2024
9,050,000
1,485,836
1,212,225
75,033
11,823,094
Additions
-
24,278
10,866
-
35,144
Disposals
-
-
-
-
-
Revaluation
2,630,500
-
-
-
2,630,500
At 31 March 2025
11,680,500
1,510,114
1,223,091
75,033
14,488,738
Accumulated Depreciation
At 31 March 2024
-
1,433,296
1,129,906
66,920
2,630,122
Charge For The Period
-
18,292
23,939
1,770
44,001
Disposals
-
-
-
-
At 31 March 2025
-
1,451,588
1,153,846
68,690
2,674,123
~~Ba~~		 Company
Cost Or Valuation
Freehold
Property - £
Equipment
- £
Fixtures &
Fittings - £
Motor
Vehicles - £
Total
- £
At 31 March 2024
9,050,000
1,485,836
1,212,225
75,033
11,823,094
Additions
-
24,278
10,866
-
35,144
Disposals
-
-
-
-
-
Revaluation
2,630,500
-
-
-
2,630,500
At 31 March 2025
11,680,500
1,510,114
1,223,091
75,033
14,488,738
Accumulated Depreciation
At 31 March 2024
-
1,433,296
1,129,906
66,920
2,630,122
Charge For The Period
-
18,292
23,939
1,770
44,001
Disposals
-
-
-
-
At 31 March 2025
-
1,451,588
1,153,846
68,690
2,674,123
~~Ba~~
Net Book Value At
31 March 2025		 11,680,500 58,526
69,246
6,343
11,814,615
At 31 March 2024 9,050,000 52,540
82,319
8,113
9,192,972
PAGE PAGE- 59 **FINANCIAL STATEMENTS 31 MARCH 2024
FINANCIAL STATEMENTS

- PAGE 59

16 | Tangible Fixed Assets - Group

Company Freehold Equipment Equipment Fixtures & Motor Total
Cost Or Valuation Property - £ - £ Fittings - £ Vehicles - £ - £
At 31 March 2024 10,500,000 1,491,076 1,284,814 75,033 13,350,923
Additions - 24,278 10,866 - 35,144
Disposals - - - - -
Revaluation 3,715,500 - - - 3,715,500
At 31 March 2025 14,215,500 1,515,354 1,295,680 75,033 17,101,567
Accumulated Depreciation
At 31 March 2024 - 1,438,536 1,202,496 66,920 2,707,951
Charge For The Period - 18,292 23,939 1,770 44,001
Disposals - - - -
At 31 March 2025 - 1,456,828 1,226,435 68,690 2,751,952
Net Book Value At
31 March 2025		 14,215,500 58,526 69,246 6,343 14,349,615
At 31 March 2024 10,500,000 52,540 82,319 8,113 10,642,972

The group’s property assets were revalued in October 2024 by Jones Lang LaSalle, Chartered Surveyors on an Existing Use Basis (in accordance with the RICS Appraisal and Valuation Manual-Appendix A) at £14,215,500 (charity £11,680,500). The trustees consider this valuation to be appropriate at this balance sheet date. Consequently, the historic costs associated with revalued buildings have not been disclosed as this information is not considered to be meaningful.

17 | Investments

Group & Company Quoted
Investments - £		 Cash Deposits
-£		 Total
- £
Market Value At 1 April 2024 1,003,644 17,671 1,021,315
Additions/Deposits 634,222 117,941 752,163
Disposal Proceeds/Withdrawals (475,472) - (475,472)
Unrealised Investment Gains/(Losses) (1,371) - (1,371)
Realised Investment Gains/(Losses) (16,452) - (16,452)
Market Value At 31 March 2025 1,144,571 135,612 1,280,183
Historic Cost At 31 March 2025 1,079,640 135,612 1,215,252
Quoted Investments Comprise
The Following		 2025 2024
Fixed Interest Investments 333,773 286,519
UK & Overseas Equities 760,769 667,652
Other Investments 185,641 67,144
1,280,183 1,021,315

The investment below individually makes up more than 5% by value of the investment portfolio at 31 March 2025.

Quoted Investments Comprise
The Following		 Units £
UK(Govt of)5% Gilt 22/10/2025 124,500 125,855

- PAGE 60

18 | Fixed Asset Investments

The company holds 100% of the ordinary share capital of the following company, which is registered and incorporated in England and Wales, of which the aggregate of capital and reserves at 31 March 2025 and the results for the last relevant financial year were as follows: Subsidiary Undertaking Principal Activity Capital & Reserves Surplus For The Year - £ - £ -£ ~~=~~ Heathlands Housing Association LTD Supported Living Provider 2,628,125 28,460 19 | Fixed Asset Investments ~~=_~~ During the period, the company was gifted a freehold property at 4, The Fairways, Whitefield, Manchester, M45 7BN. This was subsequently classed as held for sale following approval by management to dispose of the asset and the initiation of an active programme to locate a buyer.

In accordance with FRS 102 Section 34, the asset has been measured at the lower of its carrying amount and fair value less costs to sell at the date of classification.

The asset is presented separately in the balance sheet as an ‘Asset held for sale’.

No depreciation has been charged on the asset from the date of classification as held for sale.

The sale of the asset was subsequently completed by July 2025.

Group 2025 - £ Group 2024 - £ Charity 2025 - £ Charity 2024 - £
Assets Held For Sale 345,000 - 345,000 -
**20 Stocks**
Group 2025 - £ Group 2024 - £ Charity 2025 - £ Charity 2024 - £

20 | Stocks

Consumable Stores 29,976 30,925
29,976
30,925
**21 Debtors**
Group 2025 - £
Group 2024 - £
Charity 2025 - £
Charity 2024 - £
Other Debtors
79,206
35,702
50,367
199,194
Prepayments & Accrued Income
442,928
579,901
439,701
577,424
522,134
615,603
490,068
776,618
~~——~~
**22 Creditors: Amounts Falling Due Within One Year** Creditors: Amounts Falling Due Within One Year
Group 2025 - £
Group 2024 - £
Charity 2025 - £
Charity 2024 - £
Trade Creditors
256,986
306,152
299,902
306,151
Other Creditors
132,364
142,012
132,364
142,012
Accruals & Deferred Income
351,276
453,812
344,538
447,126
740,626
901,976
776,804
895,289
~~=>~~
PAGE- 61 **FINANCIAL STATEMENTS 31 MARCH 2024
FINANCIAL STATEMENTS

23 | Creditors: Amounts Falling After More Than One Year

Group 2025 - £ Group 2024 - £ Charity 2025 - £ Charity 2024 - £
Other Creditors 500,000 - 500,000 -
500,000 - 500,000 -

24 | Analysis Of Net Assets Between Funds

Tangible Fixed
Assets - £
Unrestricted Funds
134,115		 Tangible Fixed
Assets - £
Unrestricted Funds
134,115		 Investments
- £		 Cash & Other
Net Assets - £		 Total Funds
- £
Unrestricted Funds 1,280,183 301,878 1,716,176
Designated Funds 9,842,823 - - 9,842,823
Revaluation Reserve 4,372,677 - - 4,372,677
Restricted Funds - - 117,882 117,882
Total Funds 31 March 2025 14,349,615 1,280,183 419,760 16,049,558
Total Funds 31 March 2024 10,642,972 1,021,315 1,250,077 12,914,364

Designated funds represent funds which are unrestricted, but the Trustees have designated them for a specific purpose to further the objectives of the Charity. The only designated fund is the fixed asset fund which represents the value of the unrestricted tangible fixed assets.

The revaluation reserve represents the difference between the historic cost of fixed assets, namely the Charity’s property, and their revalued amount held on the balance sheet.

Restricted funds arise from the provision of funding or donations for specific projects. Transfers between funds either represent the fulfilment of restrictions or contributions to certain projects from the Charity’s unrestricted funds. There were in excess of 40 such projects during the year. Whilst all donations and projects are significant to the Charity, no individual project had a material value of unspent funds at the year end.

25 | Reconciliation of movement in funds to cash flow from operating activities

Quoted Investments Comprise The Following 2025 - £ 2024 - £
Net Movement In Funds 3,135,194 74,359
Add Back Refurbishment Costs Expensed 141,618 891,558
Add Back Depreciation Charge 44,001 36,462
Add Back/Deduct Investment Revaluation Loss/(Gain) 1,371 (76,820)
Add Back/Deduct(Profit)/Loss On Sale Of Investments 16,452 42,832
Add back/deduct (profit)/loss on revaluation of tangible assets (3,715,500) -
Deduct Interest Income Shown In InvestingActivities (33,113) (34,689)
Deduct Addition Of Asset Held For Sale (345,000) -
(Increase)/Decrease In Stock 949 (618)
(Increase)/Decrease In Debtors 93,469 (29,283)
Increase/(Decrease)In Creditors 338,650 210,636
(321,909) 1,114,437

The group has a loan of £500,000. Therefore, the net funds comprise cash at bank and in hand along with the loan value.

- PAGE 62

26 | Operating Lease Commitments

At the reporting end date the group and parent company had outstanding commitments for future minimum lease payments under non-cancellable operating leases as follows:

Group 2025 - £ Group 2024 - £ Charity 2025 - £ Charity 2024 - £
Within 1 year 12,738 21,718 12,738 21,718
Between 1 - 5 years 13,800 44,212 13,800 44,212
26,538 65,930 26,538 65,930

FINANCIAL STATEMENTS | FINANCIAL STATEMENTS | 31 MARCH 20242025

- PAGE 63

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