2024-03-31-accounts

MERSEYSIDE JEWISH COMMUNITY CARE

ANNUAL REPORT 2024

Contents

Board of Directors . . . . . . . . . . . . . . . . . . . . . . . . Page 2

MJCC Staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Page 2

. . . . . . . . . . . . . . . . . . . . . . . . President’s Report Page 3 . . . . . . . . . . . . . . . Honorary Treasurer’s Report Page 5

Financial Statement - Financial Activities . . . . . Page 7 (Charity Number 1122902 Registered Company Number 6087087 England)

Financial Statement - Balance Sheet . . . . . . . . . Page 8 (Charity Number 1122902 Registered Company Number 6087087 England)

Financial Statements – MJCC Services Ltd . . . . Page 9 (Registered Company Number 6107330 England)

. . . . . . . . . . . . . . . . . . . Chief Executive’s Report Page 10

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BOARD OF DIRECTORS 2023 – 2024

President Mr Andrew Ross Vice-President & Honorary Treasurer Mr David Shiffman Honorary Secretary Mrs Michelle Beaver

DIRECTORS

Mrs Janet Rosen (Past President) Dr Michael Fraenkel (Past President) Gordon S Globe (Past President) Ian Harris Laurence Lee Philip Sapiro Wendy Blumenow

STAFF 2023 – 2024

Chief Executive and Finance Manager

Mechelle Walker

Finance and Administration Officer

Linda Edwards

Operations Manager

Evelyn Ross

Administrator Administration and Information Officer Administration and Support Worker

Karen McIntyre Carole McGirr Lisa Alis

Community Care Manager Community Care Co-ordinator Community Care Co-ordinator

Sandra Ellenbogen Anthea Simon Susan Goldenberg

Cook Co-ordinator Kitchen Assistant

Reva Polak Ann Bisson

Relief Kitchen Assistant

Sara Goldsmith

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PRESIDENT’S REPORT 2023 – 2024

On behalf of Andrew Ross who cannot be here tonight, I (Janet Rosen - Past President) am pleased to be able to present this report at the end of his first year as President of Merseyside Jewish Community Care. This report presents another successful year of welfare service provision from April 2023 to March 2024. Throughout the year we have continued to reach out to individuals and families in Merseyside and provide them with the support and help they need wherever possible.

I now report some of the positive activities and achievements that have taken place throughout 2023 - 2024. The Charity has taken positive measures to meet identified community needs throughout the year whilst managing resources through strong and professional Board leadership.

• Our Care Team provided support for 429 clients through person centred casework (423 last year). The team is headed by Sandra Ellenbogen together with Anthea Simon and Susan Goldenberg. Their endeavours actively improve the lives of so many people.

• The Kosher meals service provided 4,686 meals (4,698 last year). Thanks to our New Year Kitchen Appeal new equipment has been fitted in the kitchen at Rex Cohen. The kitchen is going through a lot of staffing changes and I would like to thank our amazing volunteers who have stepped up to help us in this transition. Without them we could not continue this amazing service.

• In April 2024, 63 Pesach Parcels were delivered to needy individuals and families in our community and hospitals. Merseyside Jewish Community Care was delighted to hold a daytime “Communal Seder Experience” for clients led by Rabbi Fagleman to whom we give our thanks.

• The Supported Living scheme which commenced back in 2010 has remained fully operational and Jewish people requiring support have been enabled to live independent lives in their own homes. Merseyside Jewish Community Care continues to work in partnership with the Liverpool Jewish Housing Association whom we thank for their guidance and assistance.

• The Citizens Advice (Wavertree) continues to work with our Charity by providing an outreach service every Tuesday morning based at Shifrin House. Wavertree Citizens Advice provided a service offering information and advice on a range of issues including Welfare benefits, Debt, Housing, Consumer and Legal Matters. They help members of the Community affected by redundancy, debt, divorce or general money worries to access urgent professional help. The Citizens Advice has enabled Merseyside Jewish Community Care clients to access £52,112 in benefits, allowances and grants which they might not have otherwise received. These funds are ongoing and enable improved quality of life and a reduction of stress and anxiety.

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• Our Investment sub-committee meets regularly to monitor and review our policy and strategies whilst maintaining cautious and prudent controls.

I would like to thank Arnold Lewis and Phil Sapiro for their tremendous commitment to Rice Lane Cemetery which has seen a major wall repair and improvements in ground maintenance management.

I would also like to thank Susan Goldenberg, President of the Merseyside Jewish Women’s Welfare Society and her whole Committee who have ensured Jewish women have continued to receive regular telephone support and financial assistance as needed.

I would like to express sincere thanks to all our staff whose caring approach, commitment to clients and the organisation have continued to be absolutely outstanding. Care Team – Sandra Ellenbogen, Susan Goldenberg and Anthea Simon. Admin Team – Evelyn Ross, Karen McIntyre, Lisa Alis, Carole McGirr, Linda Edwards. Kitchen Team – Reva Polak, Ann Bisson.

I have been privileged to have David Shiffman and Michelle Beaver on my Executive for the past year. Their experience and skills have been of considerable benefit to our charity. I also wish to sincerely thank Merseyside Jewish Community Care’s Directors, who have contributed to the organisation's leadership and management during this challenging year.

Finally, to end my report I appeal to the Community to continue to support us in our worthy endeavours by leaving us a legacy or by pledging to donate an amount of your choice over a five-year period. Our role will inevitably continue to evolve as we meet the future challenges facing members of our community. On behalf of our service users, I wish to thank everyone who has supported Merseyside Jewish Community Care, as volunteers or donors, for only with your help can we maintain, develop and secure our vital work and continue to meet future challenges.

Past President Mrs Janet Rosen on behalf of Mr Andrew Ross President

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Honorary Treasurers Report 2023-2024

Having completed my first year as Honorary Treasurer, I am delighted to report that Merseyside Jewish Community Care continues to maintain a satisfactory financial position. We have exercised tight control of expenditure and have reviewed our investment policy and strategy.

Our accounts show an operating deficit of £74,642 which is mostly due to increasing costs to run our everyday services. We received Legacies totalling £55,906 from the Late Joy Freedman, Marlene Dover, Helena Kay, Bella Ellenbogen, Pese Cohen, Renee Brenner and Howard Dixon. I would also like to thank Paulette Rubin and daughters Marion and Vanessa who donated funding in memory of the Late Rosie Rubin for new kitchen equipment such as pots, pans and storage containers. Rosie was an amazing volunteer in the kitchen for many years. This level of support is vital to enable us to maintain our services in the future. Merseyside Jewish Community Care is extremely grateful to all those who give so generously. I cannot stress how much legacies, no matter the size, are important to MJCC. They can be either a fixed amount or the percentage of the estate. We are available to give advice in the strictest confidence to anyone who may be considering leaving us a legacy.

The Trustees’ investment powers are governed by the Constitution, which permits them to “take all necessary steps for keeping property and funds invested”. The Trustees act in accordance with Merseyside Jewish Community Care’s Investment policy, which was approved in January 2024. The investments have been managed by Redmayne Bentley and I would like to express the Board’s thanks to them and in particular to Ben Taxman for their continued services. Our aim is to generate a minimum annual investment income of £50,000. In the year ended 31 March 2024 this target was met and the investment income was £87,079.

Looking back over the last year the accounts show:

• The Major Appeal from 2018 saw donations totalling £15,400 which included Gift Aid of £2,472. The Pesach appeal, New Year Kitchen appeal, general donations and subscriptions saw donations totalling £36,747 which included Gift Aid of £3,166. Gift Aid has been a major benefit to Merseyside Jewish Community Care and has brought in a total of £5,638. I must emphasize how important it is that Gift Aid forms are signed and returned by those who are eligible because we can then raise funds at no extra expense to donors and indeed, higher rate taxpayers actually receive extra tax relief.

• During the year Merseyside Jewish Community Care spent a total of £43,542 on new kitchen equipment. The Kitchen appeal brought in £8,680.55 from members of the community and an anonymous restricted pledge of £27,000 to pay for fridge freezers, fridges and a cooker. The Kosher Meals service is at the very core of MJCC and I would like to take this opportunity to thank everyone who donated to this appeal.

• Community organisations including Shuls have donated a total of £2,764 which is often used for specific hardship cases and activities.

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Merseyside Jewish Community Care continues to provide guidance, advice and support to members of the Jewish Community who are experiencing problems during the current economic situation. Coping at a time like this can be difficult but Merseyside Jewish Community Care is ready to assist in a crisis or with longer term support. Relief grants of £8,642 have been awarded during the year. The majority of these grants have funded basic essentials such as food and clothing for our clients.

Next year MJCC will be 150 years old and the Board and Staff Team are currently working on how MJCC can mark this occasion. I hope everyone in this room will join us to celebrate next year and be proud to be a part of this amazing organisation.

This is also the Annual General Meeting for Merseyside Jewish Community Care’s trading company MJCC Services Ltd, (Registered Company Number 6107330 England).

Over the past year I have maintained a close working relationship with the staff team at Shifrin House who as always have displayed nothing other than total professionalism, commitment and enthusiasm. Together we have maintained financial procedures and reporting systems that have enabled the Board to monitor and control both income and expenditure.

The accounts have as last year been audited by Haines Watts Liverpool Limited and I would like to express the Board’s thanks to them for their continued services.

David Shiffman Hon. Treasurer

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Statement of Financial Activities For the Year Ended 31 March 2024

Unrestricted Funds Restricted Funds £ £ Income and Endowments From Donations and legacies 111,155 4,826 Charitable activities Kosher Meals - 45,627 Charitable activities 10,918 - Other trading activities 17,138 - Investment Income 87,079 - __ _ Total 226,290 50,453 Expenditure On Raising funds 37,983 - Charitable activities Kosher Meals 19,859 45,627 Charitable activities 233,200 8,346 Other 6,370 - __ ______ Total 297,412 53,973 Net gains/(loses) on investments (21,316) - ___ ___ Net Income /Expenditure (92,438) (3,520) Transfer between funds - - Net movement in funds (92,438) (3,520) RECONCILIATION OF FUNDS Total funds brought forward 2,031,500 71,503 ___ __ Total Funds Carried Forward 1,939,062 67,983

2024 Total Funds 2023 Total Funds £ £ 115,981 264,259 45,627 33,354 10,918 6,845 17,138 19,467 87,079 74,916 __ _ 276,743 398,841 37,983 44,499 65,486 69,371 241,546 278,600 6,370 - __ _ 351,385 392,470 (21,316) (185,682) _ ___ (95,958) (179,311) - - (95,958) (179,311) 2,103,003 2,282,314 __ ______ 2,007,045 2,103,003

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Balance Sheet At 31 March 2024

Unrestricted Funds Restricted Funds £ £ FIXED ASSETS Tangible Assets 619,001 - Investments 1,093,769 67,983 __ __ 1,712,770 67,983 CURRENT ASSETS Debtors 72,146 - Cash at bank 222,302 - __ __ 294,448 - CREDITORS Amounts falling due within one year (68,156) - __ __ NET CURRENT ASSETS 226,292 - __ __ TOTAL ASSETS LESS CURRENT LIABILITIES 1,939,062 __ 67,983 __ NET ASSETS 1,939,062 67,983 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS	2024 £ 619,001 1,161,752 _ 1,780,753 72,146 222,302 _ 294,448 (68,156) __ 226,292 __ 2,007,045 __ 2,007,045 1,939,062 67,983 2,007,045	2023 £ 575,584 1,179,055 _ 1,754,639 44,098 342,713 _ 386,811 (38,447) _ 348,364 __ 2,103,003 _ 2,103,003 2,031,500 71,503 2,103,003

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Merseyside Jewish Community Care Services Limited No 6107330

Profit and Loss Account For the Year Ended 31 March 2024

	31.3.24	31.3.23	31.3.23
	Total	Total
	£	£
Turnover	31,158		34,107
Administrative Expenses	31,160		34,109
	__	__
OPERATING PROFIT and	(2)		(2)
PROFIT BEFORE TAXATION
Tax on profit	2		2
	__	__
PROFIT FOR THE FINANCIAL	-		-
YEAR
	-------------------	**------------------- **
Balance Sheet
At 31 March 2024
	31.3.24	31.3.23
	£	£
CURRENT ASSETS
Debtors	2,250		8,277
Cash at Bank	16,328		12,049
	_	_
	18,578		20,326
CREDITORS
Amounts falling due within one	11,995		13,743
year
	_	_
NET CURRENT ASSETS	6,583		6,583
	_	_
TOTAL ASSETS LESS
CURRENT LIABILITIES	6,583		6,583
CAPITAL AND RESERVES
Called up share capital	1		1
Retained earnings	6,582		6,582
	_____	______
SHAREHOLDER’S FUNDS	6,583		6,583

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wy JEWISHCOMMUNITY[CARE]

CHIEF EXECUTIVE’S REPORT 2023 - 2024

SERVICE PROVISION

Merseyside Jewish Community Care continues to provide administrative, welfare and wellbeing services to the Jewish community in Merseyside through a small staff team, supported by volunteers, based at Shifrin House. Our services enhance people’s lives, support mental health and physical wellbeing, focus on the prevention of ill-health and provide “value added” community care.

(Mechelle Walker – Chief Executive )

The following information is a summary of Merseyside Jewish Community Care’s activities over the past year:

1. CARE SERVICES

Our care services are provided by the Care Team and may include elements from one, several or all of the following points:

• Person centred casework (personalisation)

• Practical emotional support during a crisis or long-term

• Making arrangements for home care and personal services

• Referral to specialist social care agencies

• Advice and assistance for carers

• Maintaining and co-ordinating clubs and activities to meet the needs of the community

• Information, advice and support for people with health challenges and their families

• Information, advice and support for people with disabilities and their families

• We are a listening ear and can offer support when needed.

Kosher Meals and Lunch Clubs - the meals service provided 4,686 Kosher meals this year (4,698 last year). One part time Cook Co-ordinator and one part time Kitchen Assistant are supported by a team of kitchen volunteers who are based at Rex Cohen Court.

Another important function of the meals service is the provision of the meals delivery service whereby fresh three course Kosher meals are prepared in our supervised meat kitchen under the supervision of the Liverpool Kashrut Commission. Monthly special events have been established at Lunch Clubs providing interesting and stimulating social occasions for seniors.

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Volunteers deliver meals to people’s homes on a Wednesday and Friday each week. Kosher frozen meals are available from Shifrin House and these can also be supplied by Merseyside Jewish Community Care to local hospitals and nursing homes.

Yomim Tovim - Jewish festivals are celebrated during the year. Merseyside Jewish Community Care ensures that Lunch and Activity Clubs include a celebration meal and a party at Yomim Tovim, where Ministers are invited to come and speak to the groups. Examples of our celebrations include the Succot, Chanukah, Purim and Seder parties at Rex Cohen Court Hall. A total of 63 Pesach Parcels were delivered throughout the Community and hospitals.

We provide traditional food at the parties and through the meals delivery service twice per week. Every Friday, a traditional meal is delivered by volunteers for Shabbat. At Rosh Hashanah, cards, apple and honey are given to all those who use our meal services. At Purim and Chanukah, hamantashen and doughnuts, respectively, are distributed.

It is these community celebrations that make Merseyside Jewish Community Care so unique and ensure that people, especially those with no family in Merseyside or those who live outside the community, are not isolated at these important times of the Jewish year.

Carers Services – Merseyside Jewish Community Care provides short respite breaks,

support and information for Carers. Short planned breaks enable Carers to cope better with the stress of looking after a loved one.

Carers particularly want to know how to access services and need signposting to appropriate local resources.

(The Care Team - Anthea Simon, Sandra Ellenbogen and Susan Goldenberg)

Hospital Visiting – Due to restrictions hospital visits have been reduced and we now rely on family members and friends to inform us of any Jewish patients in our local hospitals. Visits are arranged by Merseyside Jewish Community Care’s Community Care Coordinator Susan Goldenberg at the Royal Liverpool Hospital.

Hospital visitors provide an effective and caring link between patients and Merseyside Jewish Community Care. Please inform Shifrin House if someone would like a hospital visit (name and ward details are required).

Resources - Merseyside Jewish Community Care provides support and training resources for staff, volunteers and other individuals/agencies who care for Jewish people. We provide information about Jewish social, educational and rehabilitation activities and provide links with schools, synagogues, communal groups and statutory Social Services. Merseyside Jewish Community Care maintains contact with Jewish families who live outside of the Jewish community, those who may suffer isolation and need help in

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obtaining appropriate services. Also, we work on a daily basis with mainstream social workers, health professionals, housing providers and residential establishments who support Jewish clients to assist with cultural sensitivity and understanding. Our links with the wider community have grown stronger as organisations have become aware of our services and contact us to work in partnership with them.

Financial - Merseyside Jewish Community Care provides help with budgeting and other financial matters. Relief Grants of £8,642 were given to individuals and families in financial need. Merseyside Jewish Community Care has continued to work very successfully with Citizens Advice who hold appointments every Tuesday morning at Shifrin House. The demand for this service has continued and has enabled eligible clients from the community to access £52,112 from benefits, allowances and grants.

The Gesher Group - provides a support group for adults who are differently able, have mental health or stress related challenges. Individuals are encouraged to improve their communication skills, helped to manage their difficulties and acknowledge achievements in their lives. The success of this service has to be attributed to the team of experienced volunteers who work closely with Merseyside Jewish Community Care’s staff. The group has met on 35 occasions throughout the year for a range of activities and outings.

Visual Support Group (VSG) - formerly Merseyside Jewish Blind Society (JBS). Merseyside Jewish Community Care administers services on behalf of the Visual Support Group throughout the year. All our referrals include an assessment of visual impairment and where required appropriate support services are put in place e.g. shopping, transport and disability aids. The Visual Support Group meet as a support group on the first Wednesday afternoon of each month at Shalom Court and has developed a strong core group of members who share information and advice. Visual Support Group members have benefitted this year from a vibrant programme of activities and outings e.g. trips to the Empire theatre, garden centres, musical entertainment and keep fit with armchair exercises.

• Merseyside Jewish Women’s Welfare Society This active and hard-working committee regularly visits women in our community and provides both moral and financial support which enables and empowers them. The committee works as a team and liaises closely with Merseyside Jewish Community Care’s staff team.

Visits provide support and companionship and are vitally important for those without family in Liverpool or suffering from chronic or terminal health conditions. The committee offers practical assistance such as lifeline telephones and funding for essential household costs during periods of crisis and ill health. Many women have an improved quality of life due to the work of the Merseyside Jewish Women’s Welfare Society.

Shopping Service – We provide shopping for people who are unable to go shopping themselves. We have provided 185 shopping sessions throughout the year.

Transport - The transport bank service has been provided by volunteers who offer transport, in their own cars, for clients who need additional support to go to the Lunch Clubs/hospital appointments. This service has proven very popular with our community.

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Transport services have been provided by staff and volunteers on 378 occasions throughout the year assisting 29 Merseyside Jewish Community Care beneficiaries.

Bereavement Service - The Care team and Administration team have worked together to provide this service. In practice a letter and information leaflet is sent to the recently bereaved offering both bereavement advice and support services. Over the year Merseyside Jewish Community Care contacted 31 people regarding bereavement services.

Supported Living Scheme - Merseyside Jewish Community Care is operating the first Jewish Supported Living Service for adults in Liverpool who are differently able or have mental health challenges. This has been a positive new experience and the Scheme is proving to be successful in that our tenants are able to live independently and make their own lifestyle choices. Tenants have been supported to develop life skills and make lifestyle choices for themselves e.g. voluntary work. Merseyside Jewish Community Care has identified other adults in the Liverpool Jewish Community who may wish to access this service in the future. We continue to monitor the development of the scheme.

2. ADMINISTRATIVE SERVICES

There is considerable experience and expertise within the highly efficient Administrative and Finance teams at Shifrin House, which gives confidence to the many communal organisations we support. Evelyn Ross was recruited in January 2023 as Operations Manager and has already become a valuable member of the team. The charity continues to provide administrative and financial services to several small local community charities including the Merseyside Jewish Representative Council, the Liverpool Kashrut Commission and the Liverpool Hebrew Associated Charities Fund.

Administrative Support for the Care Team

MERSEY eo jl Professional administrative and finance support to assist the Care Team and ensure the smooth operation of welfare and JEON wellbeing services is an essential ongoing requirement. The CARE ide Jewish development of wellbeing services based at Shifrin House has me extended the Administration Team’s role with regard to regular .€f liaison with clients and support for the Care Team.

(Administration/Finance Team – Carole McGirr, Lisa Alis, Karen McIntyre and Linda Edwards)

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Funerals - Merseyside Jewish Community Care has historically been the communal contact with the local City Council ensuring that preparations for funerals can be arranged. Merseyside Jewish Community Care’s administration staff arranged 5 funerals this year. In some cases the deceased may have no synagogue affiliation, relatives or friends. Under these circumstances, we organise the funeral and ensure a Jewish burial.

Chevra Kadisha - Merseyside Jewish Community Care work closely with the Chevra Kadisha co-ordinating and arranging all week day Taharas and providing administrative support services.

Rice Lane Cemetery - Merseyside Jewish Community Care provided administrative assistance and practical support to the Friends of Rice Lane (701573) until the Charity wound up, 31 December 2006. Merseyside Jewish Community Care has continued to maintain the grounds with the Friends of Rice Lane Fundraising Committee under the commendable Chairmanship of Mr Arnold Lewis and Phil Sapiro. We aim to keep the cemetery in an accessible and tidy state and maintain the security.

The maintenance work at Rice Lane had been provided by South Liverpool Cleaning Service (SLCS) who delivered a high standard of service for over 3 years for which we have been most appreciative. Standards are being monitored and reviewed by the Committee.

Repair work is now complete on the wall on Willowdale Road at great expense. Donations are falling every year and the Friends of Rice Lane work tirelessly to continue to raise funds for further wall repairs and ground maintenance.

(Rice Lane Cemetery 2024)

Finance – Access to management reports and financial information has enabled close monitoring and control of expenditure. Managers are able to make decisions based on current and detailed financial information provided by our Finance Team - Linda Edwards and Carole McGirr.

Computers – Merseyside Jewish Community Care’s systems have been taken over by the MCS Group and all new up-to-date equipment and software has been installed. The charity’s website and databases are currently under review. GDPR went live on 25 May 2018 and continues to create a tremendous amount of administration work for the charity, particularly as we are a data controller for other small charities. Consent forms had to be distributed and collated and a new database had to be developed and managed. The administration team had to review all aspects of operational workload from a GDPR perspective. This work is on-going.

Training – A training programme has started again to support and develop staff, volunteers and board members. A rolling programme of training for volunteers ensured that courses in Food Safety in Catering Level 2, First Aid and how to use a defibrillator were provided by Merseyside Jewish Community Care.

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3. SERVICE DEVELOPMENT

Jewish community members are living longer in their own homes and the charity is asked for different types of support from people who are lonely, bereaved, isolated or managing physical and mental health challenges. Although the size of the community is shrinking the demand for wellbeing services is increasing.

Merseyside Jewish Community Care has continued to support health and wellbeing clubs for senior citizens. Attendance at these clubs is increasing slowly and each has a core group that attends regularly.

4. RISK MANAGEMENT

• Members of the Board, the Chief Executive and the staff team are aware of their responsibilities regarding risk management and keeping major strategic and operational risks under review. Merseyside has an ageing Jewish population which is reducing in size. As a consequence the Community’s financial resources are decreasing.

• It is essential that financial reserves are increased and maintained as they will enable the future of culturally Jewish welfare service provision in Merseyside. Services have not been supported by funding contracts since they were cut to zero by the local authority in 2011. It is only by maximising our reserves that we can ensure the long term continuity of provision.

• The charity, which subsidises welfare services, raises funds every year through various appeals. Without the support of the donors, we cannot continue this valuable service.

• Merseyside Jewish Community Care’s Reserves Policy is reviewed annually when preparing the Budget for the forthcoming year as expected income from reserve funds is a key factor for consideration when planning future service provision.

5. VOLUNTEERS

All the services above depend upon the support, time and skills of volunteers in the community. Merseyside Jewish Community Care is totally reliant upon our team of committed and trained volunteers who help us with cooking and serving in the kitchen, visits, delivering meals, providing transport, shopping and administration services.

We have 148 dedicated and devoted volunteers and I wish to thank everyone for their time, effort and commitment.

Over the past 12 months our number of volunteers has decreased. We do have incredibly supportive volunteers but many loyal volunteers have moved away from Liverpool, have health problems themselves or look after grandchildren in school holidays so we always need to recruit new volunteers to add to our excellent team.

Most importantly, our volunteers provide the link with the Care Team and Shifrin House ensuring that individuals and families receive support and services as required.

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Our teams of dedicated volunteers have enabled us to make the most cost effective use of our resources. We simply could not run our services without volunteer help.

Thank you!

Mechelle Walker Chief Executive

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REGISTERED COMPANY NUMBER: 06087087 (England aiid Wales) REGISTERED CHARITY NUMBER: 1122902 ort of the Trustees and Finaiicial Statements for tlie Yeai. Ended 31 Mai'cli 2024 foi. Mei'se side Jewisli Coinniunit Care Haines Watts Statutory Auditor 31'd Floor Pacific Chan)bei's 11-13 Victoi'ia Street Liverpool Mei'seyside L2 5QQ

Mei'se side Jewisli Coinniuiiit Care Contents of tlie Financial Stateiiients for the Year Ended 31 Marcli 2024 Page Repoi't of the Trust¢es Report of die Independent Auditors 12 to 14 Statement of Finaiicial Activities 15 Balance Sliee¢ 16 Casli Flow Statement 17 Notes to tlie Casli Flow Statement 18 Notes to tl)e Financial Statements 19 to 29 Detailed Statement of Finaiicial Activities 30 to 31

Merse side Jewisli Coininuiiit Care ort of tlie Trustees foi. tlie Year Elided 31 March 2024 Tli¢ trustees wlio are also directors of the cliarity foi- tlie purposes of the Companies Act 2006. present tlieir i'eport witlj tlie finaiicial slatenieiits of the chai'ity foi. tlie yeaL ended 31 Marcli 2024. The Irusl¢¢s Iiave adopted the pi'ovisions of Accoiinting and Reportiiig by Charities.. Staleinent of Recomniend¢d Pi'actice applicable lo ¢liarities pi'eparing tlieir accouiits in accoi'dan¢e with clie Financial Repoi'ting Staiidai'd applicable in die UK and Republic of Ii'¢land {FRS 102) (effective l January 2019). Page I

Mei-se ide Jewish Coininuni Care oi-t of tlie Trustees foi. tlie Year Ended 31 Mai'¢li 2024 OBJECTIVES AND ACTIVITIES Objectives and aims Merseyside Jewisli Commuiiity Care ain)s to provide a conipreli¢nsive welfare sei'vice foi- Jewisli individuals and famili¢s iii Merseyside, and organisations and pi-ofessionals wlio interact witli the Conimunity. How our activities deliver public benefit Tlie tI￿SteeS l)av¢ given due coi)sideration lo tlie Cliai-ity Coini)iission guidan¢¢ on the opei-ation of tlje Public Ben¢fit i'equiremeiit. Our Inain activities and who we ti'y to Iielp al'e described below. All oui. chai'ilable activities enliance people's lives, suppoi't in¢ntal and physical wellbeing, focus oil the pi'evention of ill-l)ealtli and pi'ovid¢ "value added coinmunity care and are ui)dei'laken to fui'th¢r our chai'itable purposes for the public benefit. The relief of poverty and distress Sinall grants are made available to individuals and families in urgent fjnancial need. Holiday aiid Lespite gi'ai)Is are pi-ovided for ¢hildi'eii, people with a disability or tei'minal illness. Grants are made to enable people to iinpi'ove 11)eii' quality of life, lieallh, well-being and circuiiistances. Financial strength aild efficiency Managing tlie organisation to n)aintain financial sliengtl) and stability thi'ough prudent budgeting aiid tlie cai'eful management of income and expenditure Identifying and nieet the welfare needs of tlie Community Mel'seyside Jewisli community Care provides welfare sei'vices that can be accessed, Monday lo Tliursday 8.00 am 4.00 pm, Fi'iday 8.00 am 1.00 pm. Clients niay utilise as niany services as i'equii-ed e.g. daily, weekly. Inontlily. Refei'rals can come from tlie individual, their genei'al pi'actitioner, health pi'ofessional, i'elative oi. fi'iend. Evel'y potential client is assessed by the Community Cal'e teain. Service provision and pei'foi'mance are ineasui-ed thi-ough i'eview and evaluation which is repoi-ted to the trustees. Improvements to cui'i'enl services and new developinenls are sti'ategically planned lo ineet identified need. Providing a rAnge of eulturally sensitive services All activities and services are provided in a culturally sensitive mannei-. Jewish festivals are celebi'ated throughout the yeai.. Pesach parcels were deliver¢d thi'oughout the community and hospitals. Providiiig an admiiiistratlve and cultural resource Mei'seyside Jewish Community Cal'e provides a range of administrative qervices to oiliei. cominunal organisations and offei. cultural infoi'mation to the wider cominunity. There is considerable expei'ience and expet-tise within the liighly efficient administi'ative and finance teaii) al Sliifriii House, wliicli gives confideii¢¢ to tlie many Jewish cliaritable organisations tliat we support. Equality aiid diversity Mei'seyside Jewish Community Care has a strong commitnient to equal opportunities and all Jewisli people refei'red lo Mei'seyside Jewisli Commuiiity Care al'e ti'eated impai-tially, fairly and positively. Access is ei)abled to activities by utilising disability accessible venues in tlie community. Diversity is welcoined tlii'ough tlie activities. The oppoi'tunity to work with people of diffei'ent race, nationality. ethnic oi. national oi'igins, gender, marital status, physical oi. mental disability, i'eligious beliefs and pi'actices, age, class and sexuality is welcoined. Koslier meals, luneli and activity elubs This serviee works to provide wliat niay be for sonie i-ecipienls the only hot koshei. nieal tliey receive eacli week. Our meals on wlieels and weekly senior citizen activity clubs at Rex Cohen Coui't provide a nutritious ineal iii a social and safe envii'onment. Other wellbeing activities foi. senioi. citizens take place at Sliifi'in Hoiise and Allei'lon Sliul. A thll programme of activities is pi'ovided througliout tlie year to enable so¢ialisation to pi'event loneliness and isolation. Mental healtli support group Tliis supports adults with niental health oi. stress i'elated problems. IndTviduals al'e encoui-aged lo iinprove tlieii. communication skills, manage the symptoms of theii. difficulties and acknowledge achievements in Ilieir lives. Vfisual support group Page 2

Mei'se side Jewisli Coiiimunit Cale oi't of tlie Trustees for tlie Year Elided 31 March 2024 This provides a Inontlily suppoi't group for the visually iiiipaired iii tlie Jewish coniniunity. All oui. i'efei'rals include an assessinent of visual inipairinent and wliei'e i-equired appi'opi'iat¢ siippoit services such as sliopping, ti'aiispoi't and disability aids are put iii place. Tlie group has a vibrant progi'ainnie of activities, outings and intei'_functions. Cai'ei's Sei'vices Cai'ers Services provide slioi't respite breaks, support and infori)iatioii for carers. Tliei'e is an inci'easing deinand for tliis service. Cai'ers pai'ticulai'ly want to know how to access services aiid iieed signposting to appropi-iate local i'esourc¢s. Hospital visltiiig Merseyside Jewisli Coinmunity Cal'e has dedicated hospital visitation teanis at tlie Royal Liverpool, Wliiston, and Broadgreen liospitals. Howevei-, due to GDPR I'egulations coniing into foi-ce in May 2018. we can no longei. access infoi'mation regardiiig Jewisli patients. If faniily and fi-iends inforni us, we can arrange a visit oi. telepljone suppoi't to Iielp witli accessing sei'vices. Shopping service Staff pi'ovid¢ a sliopping service for people who are unable to go shopping wlthout support. In tlie year ended 31 Marcli 2024 we provided tliis service on 185 (2023 272) occasions. Traiispoi't Staff and volunteers provide transport for those niembers of the Jewish conimunity who require additioiial suppoi't to attend tlie koslier meals luiich clubs or hospital appointnients. Bereaveinent service Cal'e and administi-ative leanis have woi-ked together to pi'ovide advice and suppoi-t to i'ecently bereaved meinbei's of tlie Jewish community. This involves sending a letter and information leaflet to Ilie i'ecently bereaved offei'ing botli bel'eaveineiit advice and supporL services. In the yeai- ended 31 Mai'ch 2024 Mei'seyside Jewish Community Care contacted 31 (2023 - 37) people offering bereavement support services. Suppoi'ted Living Mel'seyside Jewish Community Care provide a Supported Living Scheme. Jewish people i'equiring suppoi't are able to move into tlieir ow] homes and have been enabled to live independently. Merseyside Jewish Commiinity Cal-e continues to work in paitnersliip with the Livei'pool Jewisli Housing Association and PSS. Rice Lane Merseyside Jewish Community Cal-e provides maintenance for Rice Lane Cemetery. Ihis includes garden rnaiiitenance, wall repair, gi'avestone i'epairs and liltei. picking. Pathways between the l'ows of graves have been cleai'ed to make access easiei. and safei.. Page 3

Merse side Jewisli Coinmunit Care Re oi't of tlie T¥ustees for tlie Year Ended 31 Marcli 2024 ACHIEVEMENT AND PERFORMANCE Cliaritable activities Dui'ing tlie year ended 31 Marcli 2024 Merseyside Jewish Coniniunity Cai'e's sei'vices suppoi-ted 529 (2023 - 542) registei'ed clients throiigli pei'son centi'ed casework. Tliis reflects the deniand foi. pi'aotical and einotional suppoi-t dui'iiig a ci'isis, lielp lo make airangenienls for home cal'e and p¢rsoiial services, referi'als foi. social cal'e services, inforination and support for people witli welfare and liealth pi'oblenis and their families. Dui'ing the year eiided 31 March 2024 Merseyside Jewisli Cominunity Cal-e provided 23 Cai'ers breaks. In die year end¢d 31 Marcli 2024 the kosher meals sei'vice pi-ovided 4686 (2023 4,698) nieals. One part time cook ¢ooi'dinatoi- aiid one part time kitchen assistant are supported by a team of kitcl)en volunl¢¢rs. Tliey woi'k lo pi'ovide wliat maybe for some recipients the only hot koshei. meal they i'e¢eive eacli week. Jewisl) festivals are celebrated dui'ing the yeai.. Merseyside Jewish Coinniunily Care ensures tliat Ilje luncli and activity clubs include a party and celebratioii meal at Yom Tovim and niiiiistei's are invited to conie aiid speak to the groups. Celebrations during the year usually include Succot, Clianukah, and Purim parties lield al Rex Col)en Coui't Iiall. total of 63 (2023- 65) Pesach parcels were delivered Ilirougliout the Jewish conin)uiiity and hospitals. Diiring tlie year elided 31 Marcli 2024 Mei'seyside Jewish Conimunity Care niade i'elief gi'ants of £ 8,642 (2023 £15,180.21) to iiidividuals and faniilies in finaiicial need wliich also includes charity fijnerals. Mei'seyside Jewlsh Coinmunity Care lias provided comniunity support lo access benefits, pensions, debt counselling aiid otlier financial Inatters. Wliile Ilie Services offered by Merseyside Jewish Community Care cover the whole of Merseyside, the Jnajoi-ity of clients on the database live in South Liverpool, wliei'e the office and adn)inislralive base for the oi'ganisation are located. Activkties are carried out at Jewisli Comniunity venues with disability access in Soutli Livei'pool. Tlie care team provide outreach work for socially and economically deprived clients in areas sucl) as Huyton, Wii-i'al and Southport, Mei'seyside Jewish Commuiiity Cal'e also support families who have moved lo suri'ounding areas. There is considerable experience and expei'tise within tlie liighly efficient administi'ative and finance team at Shifi'in House. They provide sei-viees for d]e many Jewish chayitable organisations that Mei'seyside Jewish Community Care suppoi'ts. Merseyside Jewisli Community Care Continues to provide botl) administrative and social sei'vices to tlie Jewisli commuiiity in Merseyside tlirougli a small teaiii of staff based at Shifrin House aiid support fron) volunteers wlio doiiated tlieii. time at an estimated total value to Mei'seyside Jewisli Community Cat'e foi- tlie year ended 31 Mai'cli 2024 of £ 29,600 (2023 £25,598). The services provided enhanee people's lives, support n)ental and pliysieal well being, focus on the prevention of ill health a11d pi'ovide "value added" community care. Tliese welfai-e services liave iad an impact on people's well being and have reduced die feeling of isolation and have also impi'oved oiir client's financial situations. lil the years ended 31 March 2024 and 31 March 2023 Mei'seyside Jewish Cominunity Care was nevell. closed due to staff sliortage or ill liealth. External factors Mei'seyside Jewisli Community Care is subject to i-egulation by both the Chai'ily Comniission and Companies l)ouse, these regulations include compliance and Ilie completion of i'etui'ns within deadlines. Page 4

Merse side Jewish Cominuiii Care ort of tlie Trustees foi- tlie Year Elided 31 Marcli 2024 FINANCIAL REVIEW Pi'incipal funding sources Total incoiniiig resoui'ces for the y¢ai' ended 31 Marcli 2024 were £276,743 {2023- £396,329). Dui-ing the year ended 3 J Marcli 2024 legacies of £55,906 (2023 £165,240) were received and Mei'seyside Jewish Coininunity Care is Inost grate￿1. Legacies al'e of considei'able help, but Cannot be i'elied upon evel'y yeai. as i'egulai. incoine. Incotne from tlie koslier In¢als service for the year ended 31 Marcli 2024 was £34,301 (2023 £33,354). Mei-seysid¢ J¢wisli Comniuiiity Care received iiiconie in tlie year eiid¢d 31 Maich 2024 fi'oni die pi-ovision of adininistrative services to otl)er con)Inuiial cliai'ities of £7,238 (2023 £6,845). Incoine fi'om the Supported Living Schenie foi. tlje yeai. ended 31 Mar¢h 2024 was £17,138 (2023 £19,467). Tlie community continues lo show its support to all of Merseyside Jewish Comniunity Cal-e appeals. Tlie 2018 appeal saw donations totalling £15,401 (2023 £16,660) which includes Gift aid of £2,472 {2023 £2,699). Tlie Pesach appeal, New Year appeal, general donations and subscriptions saw donations tota15ing £43,859 (2023 - £72,455) wliicli includes Gift aid of £3,166 (2023 £5,777). Merseyside Jewisli Commuiiity Care Services, Allei'lon Hebrew Congregation, Cliildwall Hebi'ew Congi'egation aild Mei-seyside Jewisli Women's Welfai'e Society continue lo support Mei-seyside Jewish Conimunity Cal'e witli donations totalling £12,142 during the year ended 31 March 2024 (2023 £3,11 O). Some ot" these donations are resti'icled and al'e used foi- specific hardsliip sucli as food and ¢lothing, to Eielp fuiid the activities at the lunclieon clubs, and tlie pi'ovision of mental health services. Dui'ing the year ended 31 March 2024 Merseyside Jewish Comn]unity Care received total investment incoine of £87,079 (2023 £74,915). Of this total £63,160 (2023 - £65,580) was li'om listed investments and tlie i'einaining £23,919 (2023 - £9,335) was from a mixture of unlisted investments and cash held on bank deposits. Dui'ing the year ended 31 March 2024 Merseyside Jewish Coinmunity Care gave out relief grants totalling £8,642 (2023 £15,180), tlie majoi'ity of these grants have funded basic essentials such as food and clotliing. The grants aEso includes charity funerals. Tlie total cost of providing the koshei meals sei'vice for tlie year ended 31 Mai'ch 2024 was £52,063 (2023 - £49,091). The increase in costs is mostly due to Koshei. food prices and i-epair costs foi- kitclien equipineijl. During Élle year eilded 31 Marcli 2024 Meyseyside Jewish Conimunity Care spent a total of £6,563 {2023 - £33,718) on Rice Lane Cemetei'y. The cost included gai'den niaintenance, gravestone i'epairs, wall i'epaii's and litter picking. Page 5

Mei'se ide Jewisli Comniuiiil Care ort of tlie Ti'ust¢es for tli¢ Yeai. Ended 31 Mai'ch 2024 FINANCIAL REVIEW Investment policy and objectives Iii view of the inevitable flucttiations in annual income, which is based on fijndi'aising and donations, Mei'seyside Jewisli Cotninunity Care requires in¢onie froiii its investments lo assist in financing seL'vices. Tli¢ policy tllei'efoi'e is to generate sufficient inconie to enable sei'vice pi'ovision lo continue to iiieet tlie needs of tlie Jewisli community. Investment of funds is ovei'seen by tlie ti'ustees, investment risk sliould be low to modei'at¢ witli etliical investnients being favoured. Mei'seyside Jewisli Community Cal'e lakes advice from appointed iiivestment nianagei's, wlio twice aiiiiually attend investinenl sub-committee ineetings coi)ducled by cei'tain trusl¢es, at which they pi'ovide investinent i'epoi'ts. Tlie investment strategy is based upon.. 450/0 casli and fixed interest 400/0 equities 150/0 property Tlie investment strategy is reviewed annually by Ilie trustees. Reserves policy Resei'ves Policy As at 31 Marcli 2024 Merseyside Jewish Community Care had unresti'icted funds not committed or invested in tangible fixed assets of £1,964,172. Based on cui'i-ent expendilui'e levels, this equated lo approxiinately two years running costs. Merseyside Jewish Community Care needs i'eserves for the following reasons: Tlie needs of the modern Merseyside Jewish Comniunity are cljanging thus it will be necessary to thnd new welfare services in order to continue to develop sei'vices and meet fiiture need and ensure tlie fijture of culturally Jewish welfare service provision in Merseyside. l. Mei'seyside has a declining and ageing Jewish population.. the resulting decrease in donations being received ci-eates higlily vuliierable and uncertain thture. Merseyside Jewish Community Cal'e would NOT be able to quickly replenisli resources solely froni doiiations. 2. To be able to cover all c011tractual liabilities when they fall due. 3. To minimise risks posed by major extei'nal changes sucli as a decline in donor's suppoi't, change in Govei'nment legislation foi. claiming gift aid oi. a fall in the stock niarket. 4. Resei'ves eiiable Merseyside Jewisli Community Care to genei'ate investnient income, attract malcli funding from fundiiig conti'acts aiid be an independent organisation. 5. To cover funding sliorlages iti times of low investmeiit returns. 6. Most pi-ojects al'e supported by shoi't tei'm time limited funding and it is only by having sufficient resei'ves available tliat the long tei'm contiiiuity of services can be ensui'ed. Tlie ti'ustees believe tlie following are the essential requirements in maintaining tlie level of i'esei'ves: l. Reserves al'e to be maintained at a level which ensui'es that tlie col'e aetivities could continue dui'it)g a period of unfoyeseen difficulty and enable it to be opei'ational foi. three yeai's and thus ensui'e continuity of services. 2. Reserves al'e sufficient to fund ￿t￿l'e specific pi-ojects such as the Suppoi'ted Living Scheme and tlie majoi. refurbishrnent of Shifi'in House. The reserves policy is reviewed manually when preparing tlie budget for the foi'thcoming yeai.. Tlie level of resei'ves is constantly monitored and pai'ticular attention is paid to tlie level ot"incoine whicl) is vei'y vulnei-able lo change outside the conti'ol of Merseyside Jewish Community Care. Page 6

Mei'se sid¢ Jewisli Cominunit Care Re oi't of the Trustees for tlie YeaL Ended 31 Mai'cli 2024 FUTURE PLANS Mei'seyside Jewisli Coinmunity Care is eoniiiiitted to the w¢lfare needs of the Jewish conimunity atid w¢ are lookiiig to fui'tlieL expaiid tlie ali'eady established activity clubs lo pi'oinote healtli and wellbeiiig. Tlie cost of the new activity clubs will be financed fro1￿ acciinjulated resei'v¢s and fundraising. STRUCTURE, GOVERTrIANCE AND MANAGEMENT Govei'nlng document Mei'seyside Jewisli Coininunity Cal'e is a cliaritable coinpany lii)iited by guarantee, incoi'poi'ated on 6 Februai'y 2007 and i'egistei'ed as a cliarity on 21 Febi'uary 2008. Tlie conipany was establislied und¢i' a Menioi'anduin of Association wliicli establishes tlie objects aiid powei's of tlie cliai'itable compaiiy. and is govei'ned undei. its Ai'ticles of Association. Tlie liability of the trustees is liniited, in tlje event of tlie compaijy being dissolved the trustees are i'equii'ed to contribute an aniount not exceeding £1 O. Recruitment and appointn)ent of iieiv trustees The directors of the company are also charily ti'ustees for tlie puiyoses of charity law and undei. tlie Ai'ticles of Association of tlie coinpaiiy al-e also known as niembers of tlie ti'ustee board. No pei'son otlier tlian a i'etiring ti'ustee may be appointed a trustee at an annual general meeting unless not less tl)an seven nor inore tlian twenty one cleai- days bet.ore the meeting, the chai'ity is given notice tliat: a) ks signed by a membei. entitled to vote at tlie meeting; b) states the members inleiition to pi'opose the appointment of a pei'son as a tL'UStee; c) contains the details that, it the person were to be appointed, the charity would liave to file at Companies House. and d) is signed by the pei'son who is lo be proposed to show his or lier willingness to be appointed. Tlie appointynent of a ts-ustee, whether by the cliarity in general meeting oi. by another ti'ustee, must not cause tlie number of trustees to exceed fifteen. Mei'seyside Jewish Community Care actively seeks to recruit ti'ustees who collectively possess tlie qualities and the skills i'equired in order that the decisions and the perfoi'mance of Mei'seyside Jewish Community Care can be undei'taken efficiently. Merseyside Jewish Comn]unity Cal'e acknowledges the definition of 'trustees' laid down in the Cliarities Act, to include all nienibers of Mei-seyside Jewish Community Care's trustee boai-d, and its compliance witli the Cliai-ity Commissioners insti'uctions i'egarding the responsibilities of charity ti'ustees. Orgaiiisatioiial strueture Mei'seyside Jewish Community Cal'e is govei'ned by its trustees wlio set all the cory)orale sli'ategy that is designed lo acliieve the objectives of the charity. The ehai-ity employs M Walkei. as the Conipany Secretai'y and is based at Shifi'in House, 433 Smitlidown Road, Livei'pool Ll 5 3JL. In total the chai'ity employed 12 fulllpart tiine staff in tlie yeai. ei)ded 31 Mai-cli 2024 ((2023 - 11). Induction and Training All new trustees al'e faniiliarised with the chai'ity at an ii)due¢ion meeting willi tl)e Conipany Seci'etary and existing ti'ustees of the chai'ity. An introduction pack is given to the new ti'ustee in advance of attendance at liis/lier first ti'ustees meeting. The pack includes: a) Latest annual t-eport and financial staten)ents b) Current business plan c) Charity Govei'nance Code d) The Essential Ti-ustee - CC3 e) Articles of Association Page 7

Mers¢ side Jewisli Coniinunit Care ort of tlie Ti'ustees foi. tlie Year Elided 31 Mai'cli 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Risks and uncei'taillties Merseyside Jewisli Coinmuiiity Care is required to opei'ate a fi'atnework tliat effectively identifies all tiiajoi. risks tliat Iniglit prevent it from acliieving its objectives at]d liave in place any llecessai'y ari'angemenls to inanage tliose i'isks and Initigate their effect. MeL'seyside Jewisli Coniinunity Care's risk inanagement framewoi'k eff¢¢lively identifies key risks to success￿1 acliievement of its objectives and these ai'¢ considered below: Declinin andA ein J¢wish Po ulation Services al'e pi'ovided foi. all age gi-oups. Ther¢ has been an increased den)aiid for wellbeing sei'vi¢es by older/fi'ail¢i' clients due to Livei'pool's ageing Jewisli population living loiigei. in their own hoines. Tl)e Chai'ily has identified Ilie welfai'e requirements of Ilie coniniunity aiid eslablislied sei'vi¢es to nieet these needs. Tl)is enables people to iinpj'ove tlieir quality of life, health, wellbeing and cii-cumslances. Tlie youngei- woi'kiiig populatioii are moving out of Livei'pool wliich affects the size and capacity of oui. donoi. base. Tlie Trustees liave a Business Plan uiitil 2024 aiid woi'king on a t)ew Business Plan 2024-2027 which will ii)clude a Fundi'aising Strategy until 2027, wliich pi'ovides plans to secui'e ￿tUre fuiiding. Inci-eased Costs We liave experienced increased costs due to Ilie development of services and the requii'emenls of i'egulations (e.g. lieallli and safely, mininiuin wage). New services weie required to meet the needs of the con)munity. The Supported Living Schen)e for young adults witli leai'nÉng disabilitieslnienlal health problems and Wellbeiiig clubs tor senior citizens. Re utational Risk One of the Charitls major strengths is its reputation both within the Jewish and wider community. The Ti'ustees are involved in all sti'ategic decisions which affect the direction of activity oi. specific events. As a service organisation the Charity is reliant on Ilie actions of ils employees carrying out activities in a manner consislenl with the organisation's philosophy and intent. The Cliaritys liistory reflects a distinguished i'ecoi'd of service. Thei'e is considerable expei'ien¢e and expei-lise within the Board of Trustees aiid a highly efficient Administrative, Finaiice and Cal'e leain at Sliifi'in House, wliicl) gives confidence to tlie many cominunal organisations we support. Page 8

Meis¢ side Jewisli Cominunit Care oi't of tlie Trustees foi. tlie Year Ended 31 March 2024 REFERENCE AND ADMINISTIL4TIVE DETAILS Registei'ed Company numbei. 06087087 (England and Wales) Registered Chai'ity number 1122902 Registered office Sliifi'in House 433 Sinitlidown Road Livei'pool L15 3JL Trustees G Globe LMLee M A Fraenkel A H Ross Pi'esident D L Sliiffinan Vice President & Honorary Ti-easurei. J Rose I Hai'ris P Sapii-o M Beavei. Honoi'ai'y Secretary Company Secretary M Walker Auditors Haines Watts Statutory Auditor 3rd Floor Pacific Chan]bers 11-13 Vietoria Street Liverpool Mei'seyside L2 5QQ Solicitors Hill Dickinson, I St Paul's Square, Liverpool, L3 9SL Gregory Abrams Davidson LLP, 20-24 Mattliew Street, Livei'pool L2 6RE Iiivestment Adirysers Redmayne Bentley, 20 Chapel Street, Livei'pool, L3 9AG. Bankevs Barclays Bank PIC 164 Allei'ton Road Liverpool L182DH Page 9

M¢i's¢ side Jewisli Coinmuiiit Care oi't of tlie Trustees for tlie Year Ended 31 Mai-ch 2024 PAST The Jewisli Board of Guai'dians for tlie r¢lief of the Jewish Poor of Liverpool was establislied in 1875. Livei'pool's cai'go and liner trade with Aniei'ica niade 11)e city a natural staging point for tlie pei'seciited Jews of Europe on tlieir way to tlie New Woi'ld. The Board of Giiai'dians was the oi-ganisation which fed and helped Iliis flood of stricken Iiiiinan beings. Apart froin tlie pi'oblerns of ti'ansients there was tlie considerable pi'oblem of povei'ly in tl)e resident population wliicli Iiad to be dealt witl) by private charity. Ai tliis litiie tlie Welfai'e State did not exist and none of its i'esoiirces oi. facilities wei'e available. The work of tlie Boai'd of Guai'dians continued steadily until tlie Fii'st World Wai., tl)i'ougl) tlie unemploy]n¢nl of the 1920s aiid 1930s, the rise of Nazi Gerniany and the aftermall) of tlie Second Woi'ld Wai.. In tlie 1970s tlie organisation changed ils working name to Mei'seyside Jewish Welfai-e Council still witli tlie sai)ie Registei-ed Chai'ity Number- 222465. Merseyside Jewish Welfare Couiicil continued and co-oi-dinated Ilie woi'k of tlie Board of Guai'diaiis and adapted to meet the needs and cii'cumstances of the Liverpool Jewisli Con)Inunily. PRtI SENT Tlie oi-iginal objective to provide i'elief foi. Ilie Jewisl) pool. iii Merseyside has remained tl)e same as wlien oui. cliai-ity was fii'st foriiied in 1875. In the yeai. 2000 the cliai'ity Inodei-iiised its woi-king naine and becai)ie Mei'seyside Jewisli Coininunity Care. In tlie following yeai's the range of welfare pi'ovision expanded and a review fi'oni tl)e Cliai'ity Coiniiiission in 2004 recominended we become a Regislei-ed Company as well as a cliai'ity. The Trustees took this oppoi-tunity lo i'eview and evaliiale the role of the charity and decided to modei'nise tlie constitution to nieet cui'i'ent and expected ￿tUre welfai'e needs of tlie Liverpool Jewish Coniniunity. Merseyside Jewish Comniunity Care incorporated as a Coinpany on 6 Febi'uary 2007, and iii order to meet Chai'ity Commission i'egulations, had to i-e-registei. Mei'seyside Jewish Cot111nunity Care as Charity Nuinber.. 1122902 ti'onj 21 February 2008. The modei'nised constitution has widened our Charity's objectives enabliiig us to provide the establislied welfai'e work of the Boai-d of Guai'dians as well as Inany new addÉtional sei'vices. The Wednesday Lunch Circle commenced in 2008 and was tlie start of a new range of health and wellbeing clubs foi. senioi- citizens. The objective ot the Wednesday Lunch Cii'cle was to encourage the Inaintenance of a healthy body and an active mind. 111 2010 Merseyside Jewish Community Cal'e developed a SuppoL'ted Living Sclieine enabling young adults witli learniiig disabilities oi. Inental health pi'oblems to live independently witli floating suppoi't. Tlien in 2013 due to tlie growing demand foi. nioi'e health and wellbeing gi'oups we coinmenced a range of activity clubs for dance,keep fit and ai't. Merseysid¢ Jewish Conin)unity Cal'e lias evidenced the increase in the iiumbei. of comn)unity meinbers with dementia and meinory problenis. As a i'esponse staff and volunteei's i'eceived li'aiiiiiig in dementia aiid the healtli and wellbeing clubs are located in safe envii'oiiinents to enable the inclusion of clients with botli diagnosed and uiidiagiiosed memory pi'oblems. Merseyside Jewish Commuiiity Care has also had to i-espond to the recent recession and in 2010 took the proactive step of setting up a working parlnei. i'elationship witli the Citizen's Advice. This has enabled beneficiai'ies to access benefit entitlements aiid so reduce povei'ty and sti'ess. Beneficiarie5 have gaiiied peace of mind wl)icl) has a positive impact 011 theii- heath and wellbeing. FUNDS HELD AS CUSTODIAN FOR OTHERS As at 31 Mai'ch 2024 and 31 Mai'ch 2023 the trustees have confii'n)ed that there were no ￿ndS lield as custodian for others. RELATED PARTIES Tliei'e is full disclosui'e of all ti'ansactions with all recognised i'elated pai-lies in Note 19 to the Fii)ancial Statements for the year ended 31 March 2024. STATEMENT OF TRUSTEES, RESPONSIBILITIES The ti'ustees (who at'e also the dii'ectoi-s of Merseyside Jewish Community Care foi. 11)e pui'poses of company law) are responsTble foi. pi-epai'ing the Repoi't of the Ti'ustees and tlie financial statenienls in accot'dance with applicable law and United Kingdom Accounting Siandai'ds {United Kingdom Generally Accepted Accounting Pt'actice). Page 10

MeLse side Jewish Coinmunit Cale OLt of tli¢ Trustees roi. tlie Year Ended 31 Mar¢li 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES - contlnued Cotnpany law requir¢s tlie trustees to prepai'e financial statenieiils foi. each financial yeai. wliicli give a tLue and fair view of tlie slate of affaii's of the chai'ilable company aiid of the incoming i'esoui-ces and application of i'esoui'ces, including tlie iiicoine and expendithi'e, of tlie cliaritable coinpany for Iliat pei'iod. In prepai'ing tliose finaiicial statements, tlie ti'ustees are i'equii'ed to select suitable accounting policies and tlien apply tliem consisten¢ly' observe tli¢ metliods and principles iii tli¢ Cliarity SORP. Inake judgements and estiniates that are reasonable and prud¢nt' prepai'e t51¢ financial stalen)¢nls on the going concei'Ki basis uiiless it is inappi'opi-iate to pi'esume tliat tlie charitable coinpany will contiiiue in busiiiess. Tlie trustees are responsible for keeping proper accounting records whic51 disclose witli i'easonable accui'acy at any lime tlie financial position of the chai'itable coinpany and lo eiiable them lo ensui-e that tli¢ financial slateinents coinply witli tlie Coinpanies Act 2006. They al'e also iesponsible for safeguardiijg the assets of tli¢ eliai'itable coinpaiiy and Iience for taking reasonable steps for the prevention and detection of fraud and otliei. ii't-egulai'ities. In so far as tlie trustees are aware: tlieie is no relevant audit inforniation of whicli tl)e charitable conipany's auditoi's al'e unawai'e. and tlie ti'ustees Iiave taken all steps that tliey ouglit to Iiave taken lo niake theins¢lves awai'e of any i'efievanl aiidit information and to establish Iliat the audiloi's al'e aware of that infoi'mation. Approved by order of the board of trustees on and signed on its behalf by.. D L Shilknan - Trustee Page 11

oi't of tlie Inde endent Aiidilors to the Mejiibei's of MeL'se side Jewisli Coinmunil Cal'e Opinion We liave audited tlie fiiiaiicial statenients of Merseyside Jewish Coinmunity Care (the 'cliai'itabl¢ coinpansl) foi. the yeai- end¢d 31 Mai-cli 2024 wliicli coillprise the Staleinent of Financial Activities, the Balance Sheet, tlie Casli Flow Stateinent aiid notes to tlie financial statements, includiiig a siiniinary of signtficant accounting pollcies. Tlie financial i'epoi'ting frainewoi-k that lias been applied in Ilieii. prepai'ation is applicable law and United Kingdoin Accounting Siandai-ds (United lcingdom Generally Accepted Accoiintiiig Pi'actice). In our opinion the financial slat¢m¢nls'. give a true and fail- view of Ilie slate of tlie cliai'ilable company's affairs as at 31 March 2024 and of its incon)ing i-esoui'ees and application of resoui'ces, including ils incoine aiid expenditure, for the yeai. llien ended. liave been pi'op¢i'ly prepai-ed iii aceordance witli Utiited Icingdojii G¢n¢i'ally Accepted Accounting Pi'8clice' and liave been pr¢pai'ed in accordance with tlie requii'enieiits of tlie Conipanies Act 2006. Basis for opiiiion We conducted our audit in accordance witli Inlei'national Siandai'ds on Auditing (UK) (ISAS (UK)) and applicable law. Oui. responsibilities under tliose Stand￿'dS are fui'llier described in the Auditors, responsibilities foi. tlie audil of tlie financial statements section of our report. We are independeiit of Ilie charitable company iii accoi'dance willi tl)e etliical i'equirements that are relevant to oui- audit of Ilie fjiiaiicial slatenients in Ilie UK, includiiig tlje FRC'S Etliical Standard, and we liave fulfilled oui- othei. ethical responsibilities in accordance willi tliese requii'einents. We believe tljat Ilie audit evidence we have obtained is sufficient aiid appropriate to provide a basis for oui. opinion. Conclusiolls relatiilg to going eoncerii In auditing tlie fiiiancial statements, we have concluded tliat the trustees, use of the going concei'n basis of accouiiting in tlie preparatioii of tlie financial slatenienls is appropriate. Based on the work we liave performed, we have not identified any niate¥ial uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the cliaritable Con)pan￿$ ability to continue as a going coneerii for a period of at least twelve months fi-oni when the financial statements are aulhorised foi. issue. Our responsibilities and the responsibilities ot the trustees with respect to going concern al'e desci-ibed in tlie i'elevant sections of this report. Other iiiformation The trustees are i'esponsible for the othei. inforiiiation. The other information comprises the infoi'mation incLuded in the Annual Report, otliei. tlian the financial statements and oui. Report of the Independent Auditoi's tliei'eon. Our opinion on the financial statements does not cover the other inforinalion and, except to the extent otliei'wise explicitly stated iii our report, we do not expi'ess any forni of assurance conclusion tliereon. In coniiection witli our audit of the financial staleinents, oiii- responsibility is to read the otliei. infoi'ination and, in dolng so, considei. wheihei. the other inforniation is matei'ially inconsistent with the tinancial statements or our laiowledge obtaiiied in the audit OL. othei'wise appeal's to be inaterially misstated. If we identify sucli matei'ial inconsistencies or apparent material misstatements, we al'e requii'ed to detei'n)ine whetliei. this gives i-ise lo a matei'ial misslatenient in the financial stalenients tliemselves. If, based on the work we have pei'foi'med, we conclude tlial thei'e is a matei'ial misstatemenl of tliis othei. infoi'mation, we al-e I'equired to repoi't that fact. We l)ave nothing to i'epoi't in tliis regard. Opinions on other niatters prescribed by the Compaiiies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. tlie infoi'mation given in tlie Repoi-t of the Trustees foi- the financial yeai. foi. whicli the financial statements are prepared is consistent with the financial slaten)enls; and tlie Report of the Ti'ustees lias been pi-epared in accoi'danee wilh applicable legal i'equii-ements. Page 12

oi-É of tli¢ Iiide eiident Aiiditoi's to the Memb¢i's of Mei'se ide Jewish Cominuiiit Care Matters on wl)i¢h we al'e i'equired to report by exception In tlie light of tlie l(nowledge and iiiidei-standing of tlie cliai'itable coinpany and its enviroiiiiient obtained in Ili¢ coui'se of the audit, we liave not identified niaterial niisstateineiits in the Repoi't of tlie Ti'ustees. We liave notliing to report in respect of tlie following mattel's where the Companies Act 2006 I-equires us to i'epoi't to you if, in our opiiiion: adequate a¢counting recoi'ds have not been kept or retui'iis adequate for oui. audit hav¢ not beeii i'e¢¢ived from bi'anclies iiot visited by us. oi. tlie finaiicial slateiiients are not in agreement willi the accounting records and L'etui'ns. or cei'tain diselosui'es of Èrust¢es' iemunei'ation specified by law are not made. oi. we liave not received all th¢ iiiformation and explaiiations we i'equii'e foi. our audit. or tlie tt-uslees wei'e not eiititled lo take advantage of the small companies exeniption fi'oni tlie iequii'einent to prepare a Sti'ategic Report or in pi'epai'ing the Repoi-t of tlie Ti'ustees. Responsibilities of trustees As explained more ￿llY in the StateJi)ent of Ti'ustees, Responsibilities, tlie ti'ustees (wlio al'e also tlie directoi's of the cliai'ilable company foi. the purposes of company law) al'e responsible for the pr¢paration of tlie fiiiancial slateiiienls and for being satisfied that they give a true and fail. view, and for such intei'ijal conti'ol as tlie trustees detei'iiiine is necessai-y to enable tlie prepai'ation of finaiicial statenienls tliat are free from mateiial inisstatenient, wliellier diie to fi'aud oi. ei'ror. In pi'epai'ing the financial stateinents, the trustees are i'esponsible for assessing the cliaritable conipaiiy's ability to continue as a going concern, disclosing, as applicable, niatters i'elated to going concern and iising tl)e going concern basis of accounting unless tlie trustees either intend to liquidate the charitable company oi. lo cease opei'ations, or liave no realistic altei'native but to do so. Our responsibilities for tlie audit of tlie fiiiaiicial statemeiits Oui. objectives are to obtain reasonable assurance about whether the financial statements as a whole are free fi'om Inaterial misstatement, whethei- due to fraud or error, and to issue a Repoi't of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee tliat an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fi'aud or eri'or and are considered niaterial if, individually or in the aggiegate, tliey could i'easonably be expected to influence tlie economic decisions ot useis taken on the basis of these financial statements. The extent to whicli our procedures al-e capable of detecting iiTegularities, including fi'aud is detailed below.. We assessed the susceptibility of the compangs financial statements to material misslateineiit, including how fi'aud miglit occur. Audit procedures performed by the conipany engagement tean) included: Identifying and assessing tlie design effectiveness of controls manageiiient l)as in place to prevent and detect Uiiderstanding how those cliarged with governance considered and addi'e55ed the potential for overi'ide of conts-ols or otliei. iiiappi'opi'iate influenee oveL' the financial i'epoi'ting process. Reviewing financial stateiiients disclosui'es and testing to supporting documentatioii to assess coinpliance witli applicable law ai)d regulations. Challenging assun]ptioiis and judgements niade by managenient in its significant accounting estiinates, iii pai'¢iciilai-: Acci'uals and pi'epayments - we cai'ried out a I'eview and i'ecalculation of acci'uals and pi'epayments to assess its appi'opi-iateness for inclusion within the financial statements Despite the audit being planned and conducted in accoi'dance with ISAS (UK) there remains an unavoidable I'isk tliat matei'ial misstatements in the financial statements may not be detected owing to inlierent limitations of the audit, and tliat by theii. very natui'e, any such instances of fraud oi. ii'i-egularity likely involve collusion, foi'gei'y, intentional misrepresentations, oi. tlie ovei'i'ide of inlei'nal conti'ols. A fuither desci'iption of oui. i'esponsibilities foi- the audit of the finaticial statements is located on tlie Fiiiancial Reporting Council's website at ww.frc.org.uklauditoi-si.esponsibilities. This description foi'ms pai't of oui. Report of the Independent Auditoi's. Page 13

ort of tlie Ind¢ ¢ndent Aiiditors to tlie Menjbers of Mei'se ide Jewish Commuiii Care Use of our repoi't Tliis i'eport is made solely to tlie ¢liai'itable compangs nieinb¢rs, as a body. in accordance witli Cliapter 3 of Pai't 16 of tlie Compat]i¢s Act 2006. Oui. audit work lias been und¢i'laken so that we miglit state to tlie cliai'ilable cotnpanys Ineinbers those i)iatters we are required to state lo tliem in ai) auditors, repoi't and foi- no oth¢i' pui'pose. To tlie thllest extent pei-mitted by law, we do iiot accept Ol. 8ssuine respoi)sibility to anyone otli¢r Il)an Ilie cliarilabl¢ company and tlie cliaritable coinpanys niembei-s as a body, foi. our audit work, for tliis i'epoi't, or for Ilie opinions w¢ have fornied. Tiin Clieri'y FCCA (Senioi. Statutory Auditor) for and on belialf of Haiiies Watts Statutoi'y Auditor 31'd Flooi. Pacifie Cliambers 11-13 Victoria Sti'eet Liverpool Merseyside L2 5QQ Date.. Page 14

Mei-se 'de Jewisli Coinmuiiit Cal'e Siateinent of Financial Activities for tlie Year Eiid¢d 31 March 2024 31.3.24 Total funds 31.3.23 Total nds Uni'estricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 115,300 13,505 128,805 264,259 Chai'itable activities Koslier meals Cliai'itable activities 35,447 35,447 8,272 33.354 6.845 8,272 Otliei. ti'ading activities Investinent iiicoine 17,138 87,079 17,138 87,079 19,467 74,916 Total 227,789 48,952 276,741 398,841 EXPENDITURE ON Raising funds 37,982 37,982 44,499 Cliaritable activities Kosliei- meals Cliaritable activities 19,858 196,532 73,911 16,730 93,769 213,262 69,371 278,600 Otlier 6,370 6,370 Total 260,742 90,641 351,383 392,470 Net gainsl{losses) on investments (21,316) (21,316) (185,682) NET INCOMEI{EXPENDITURE) Transfers between fuiids {54,269) (13,059) (41,689) 13,059 (95,958) (179,311) 17 Net inovement iii funds (67,328) {28,630) {95,958) (179,311) RECONCILIATION OF FUNDS Total funds brought forwai'd 2,031,500 71,503 2,103,003 2,282,314 TOTAL FUNDS CARRIED FORWARD 1,964,172 42,873 2,007,045 2,103,003 The notes foi'ni pat-t of these financial statements Page 15

Merse side J¢wisli Coininunil Care Balance Slieet 31 Maicli 2024 31.3.24 Total funds 31.3.23 Total funds Uni'estricted funds Restricted funds Notes FIXED ASSETS Tangible assets Investments 13 14 619,001 1,118,879 619,001 1,161,752 575,584 1,179,055 42,873 1,737,880 42,873 1,780,753 1,754,639 CURRENT ASSETS Debtoi-s Casli at bank 15 72,146 222,302 72,146 222,302 44,098 342,713 294,448 294,448 386,811 CREDITORS Amounts falling due within one year 16 (68,156) (68,156) (38,447) NET CURRENT ASSETS 226,292 226,292 348,364 TOTAL ASSETS LESS CURRENT LIABILITIES 1,964,172 42,873 2,007,045 2,103,003 NET ASSETS 1,964,172 42,873 2,007,045 2,103,003 FUNDS Uni'estricted ￿lldS Restricted ￿ndS 17 1,964,172 42,873 2,031,500 71,503 TOTAL FUNDS 2,007,045 2,103,003 These financial statenienls have been prepared in accoi'dance with the pi'ovisions applicable to cliaritable coinpanies subject to tlie small compaiiies i'egime. The financial statenients were appi'oved by the Board of Ti'ustees and authorised foi. issue and were signed on its behalf by.. on D L Shiffinan - Trustee The notes foi'm pai't of these financial statements Page 16

Mei'se ide Jewisli Coinmunit Cal'e Casl) Flow Statement for the Yeai. Ended 31 Marcli 2024 31.3.24 31.3.23 Notes Cash flows fi'oni opei'ating aetivities Casli genera¢¢d fi'om operations (72,856) 20,728 Net casli (used in)Iprovided by operating activities (72,856) 20,728 Casli floivs fl'oni investillg activities Purcliase of tangible fixed assets Piircliase of fixed asset investments Sale of fixed asset investmeiits {43,542) (104,896) 100,883 (127,937) 133,363 Net casli (used in)Iprovided by invesliiig activities (47,555) 5,426 Ch211ge in cas11 and egsh equivalents in the repor¢ing period Casli aiid cash equivalents at the beginiiing of tlle reportiiig period {120,411) 26,154 342,713 316,559 Ca511 and casli equivaleiits at tlie end of the reporting period 222,302 342,713 The notes foi'm part of these financial statements Page 17

Merse side Jewisli Coinmuiiit Care Notes to tlie Casli Flow Stateinent foi. tlie Year Ended 31 March 2024 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.24 31.3.23 Net expenditure for the reporting pei'iod (as per the Statement of Financial Activltles) Adjustments for: Depreciation cliarges Losses on investnieiils (Inci'ease)Idecreas¢ ill debtors Increase iii ci'editors {95,958) (L79,311) 125 21,316 (28,048) 29,709 156 185.682 4,317 9,884 Net eash (used in)Iprovided by opei'ations (72,856) 20,728 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Casli at bank 342,713 (120,411) 222,302 342,713 (120,411) 222,302 Total 342,713 (120,411) 222,302 The notes foi'm part of these financial statements Page 18

M¢rse side Jewisli Coininunit Care Notes to tlie Financial Statenienls foi- tlie Year Elided 31 Marcli 2024 ACCOUNTING POLICIES Basis of preparAng the financial statements Tlie financial statements of Ili¢ cliaritable coinpaiiy, wliicli is a public benefit entity undei- FRS 102, liave been prepared in accoi'dance with 11)¢ Charities SORP {FRS L02) 'Accounting and Reportiiig by Cliai-ities.. Statement of Recomm¢nd¢d Practice applicable to cliai'ities pi'eparing their accounts in accordaiice with tlie Finaticial RepoLting Standai'd applicable in tli¢ UK and Republic of li'elaiid (FRS 102) {effective l Januai'y 2019),, Financial Reporting Standai'd 102 'Tli¢ Financial Repoi'tillg Standai'd applicable iii the UIC and Republic of li'eland, aiid the Companies Act 2006. The financial stateinents have been pi'epared under tlie Iiistoi'ical Cost coiiventioii, witli the exception of investnients wliicli are included at inai'ket value. as inodified by tlie revaluation of cei'taiii assets. Tlie financial slateinents are prepai'ed in stei-liiig, wliicli is the functional cui'i-ency of Ille coiiipany. Moiietary ainounts in tliese finaiicial statements are i'ounded to the iiearest £, Mei'seyside Jewish Community Care is a registered charity {Charity Nunibei-: 1122902) in England and Wales. Tlie cliarity is a pi'ivate conipaiiy limited by guai-antee (Coinpany Nuniber: 06087087), willi tlie i'egistei'ed office at Sliifrin House, 433 Smithdown Road, Livei'pool, L15 3JL. The trustees coiisider tliat there al'e no matei'ial uncertainties about the Ti'ust's ability to continue as a going concern. Preparation of coiisolidated fillallci21 statement5 Tlie financial statenienls contain inforniation about Merseyside Jewish Comniunity Cal'e as an individual coinpany and do not coiitain consolidated financial infoi-lnation as the parent of a gi-oup. The chai'ity is exeinpt under Section 399{2A) of the Conipanies Act 2006 fi-oni the requii'enients to pi'epai-e consolidated flnancial statements. l)Icome All income is reeognised in the Statement of Financial Activities once the cliai'ity has entitlement to the funds, it is probable that the incoine will be i'eeeived and the amount can be measui'ed i'eliably. Expenditure Liabilities are i'ecogiiised as expenditure as soon as tliei'e is a legal or constructive obligation coinmitting the cliai-ity to tliat expeiiditure, it is probable that a transfer of economic benefits will be i-equii'ed in settleinent and tlie amount of the obligation can be nieasui'ed reliably. Expenditure is accounted for on an acci'uals basis and lias beeii elassified under headings that aggi'egate all cost i-elated to the category. Whei-e costs cannot be directly attributed lo particular lieadings Iliey liave been allocated to activities on a basis consisteiit witli tlie use of resources. Taiiglble fixed assets Depieciation is pi'ovided at the following annual l'ates in oi'dei. to write off eacli asset ovei. its estimated useful life. Fixtures and fittings 200/1 on I'educing balance Depi'eciation is iiot cliarged on the fi'eehold property as the ti'ustees consider the asset to liave a liigli i'esidual value wliicli i'ernoves the need foi- depi'eciation, The cliarity I'eviews each asset on an individual basis and capitalises at ¢osl. Tangible fixed assets al'e capitalised wliei'e t5)e acquisition value is gi'eatei. than £200. Freehold property Fi'eehold pi'opei'ties liave not been i'evalued. Taxation Tlie chai'ity is exempt fi'oin coi'poi'ation tax on its charitable activities. Page 19 continued...

Mei'se ide Jewish Coillmuni Care Notes to tlie Financial Statenients - continued foi. the Year Ended 31 Mai'ch 2024 ACCOUNTING POLICIES- continued Fund accounting Unr¢sti'icted ￿lidS can be used in accordance with the cl)aritable objectives at Ilie discretion of tlie li'ustees. Designated funds are uni'¢sti'i¢led thnds earIi)arked for particular pi'ojeels. Restricted funds can only be used for parli¢ulai' resti'icted purposes within the objects of tlie cliai'ffity. Restrictions arise wlien specified by tlie donor oi- wheii funds are raised for pai-ticular i'estricted pui'poses. Furtliei. explanation of the nature at]d put'pose of each ￿nd is included in the notes lo tlie fjnancial statements. Pension commitinents Tlie cliarity inakes defined contributioiis to the individual pensioii schemes of cei'lain employees. Contributions are cliai'ged in the accouiits as they become payable in accordance with Ilie rules of tlie scheme. Fixed asset investments Listed and unlisted iiivestnienls are accounted for at inai'ket value, all realised and uni'ealised gains and losses al'e included in the Statement of Financial Activities in the yeai. to which tliey relate. Interests in subsidiaiies are initially n)easured at cost ai)d subsequently n)easiired at cost less any accuniulated iinpairnient losses. Tlie invesLn)enls are assessed foi. impaii'nient at eacli i'eporling date and any iinpaii'inent losses or revei'sals of iiiipaii'ment losses al'e i'ecognised imniedialely in pi'ofit oi. loss. A subsidiary is an entity conti'olled by the company. Conts'ol is the power lo govern the financial and operating policies of the entity so as to obtain benefits from its activities. DONATIONS AND LEGACIES 31.3.24 31.3.23 Donations Gift Aid Legacies Subscriptions Doiiation - Merseyside Jewisli Community Care Sei'vices Limited Doiiation - Allerton Hebrew Congi'egation Donation - Childwall Hebrew Congi'egation Donation Merseyside Jewisli Women's Aid Society Appeal iiicome Gift Aid on appeal income 35,078 3,167 55,906 7,112 9,378 1,500 1,150 114 12,928 55,703 4,590 165,240 7,557 11,399 1,300 1,150 660 13,961 li 2,472 2,699 128,805 264,259 Page 20 continued...

Mei'se id¢ Jewisli Coinmuni Cal'e Notes to tlie Financial Statenients - continued for the Yeai Ended 31 Mai'cli 2024 OTHER TRADING ACTIVITIES 31.3.24 31.3.23 Suppoited Living Scheme 17,138 19,467 17,138 19,467 INVESTMENT INCOME 31.3.24 31.3.23 Investinent income 87,079 74,916 INCOME FROM CHARITABLE ACTIVITIES 31.3.24 31.3.23 Activity Koslier nieals Koslier llieals Cliaritable activities Chai'ilable activities lCosliei- meals income Sliifrin House activities Provision of services Sl)ifi'in House activities 32,801 2,646 7,238 1,034 33,354 6,845 43,719 40,199 CH2IRITABLE ACTIVITIES COSTS Direct Costs (see note 7) Koslier meals Cliarilable activities 93,769 213,262 307,031 Page21 continued...

Mei'se ide Jewisli Coiiiinuni Care Notes to tlie Financial Staten)ents continued foi. die Year Ended 31 Marcli 2024 DIRECT COSTS OF CHARITABLE ACTIVITIES 31.3.24 31.3.23 Staff costs Insui'ance Light aiid lieat Teleplione Postage and station¢ry Supported Living Sclieme Relief grants Kosliei- illeals expenses Special activities - Mental liealtli sei-vices Cemetery expeiises Sl)ifrin House - Activities Coinpuler iiiaintenance Repaii's & renewals Cleaiiing Depreciation 208,762 2,640 2,466 3,646 2,491 7,535 8,642 52,063 2,139 6,563 1,470 4,736 2,515 1,301 62 212,830 2,442 1,611 3.416 2,927 8,899 15.180 50,570 3.784 32,330 5,205 1,135 1,691 78 307,031 342,098 SUPPORT COSTS Governance costs Othei. i'esources expended 6,370 NET INCOMEI{EXPENDITURE) Net income/{expenditure) is stated after chargingl(crediting): 31.3.24 31.3.23 Auditoi's, i'eniuiieration Depi'eciation - owiied assets 6,370 125 5,733 155 io. TRUSTEES, REMUNERATION AND BENEFITS During tlie yeai's elided 31 March 2024 aiid 31 Mai-ch 2023 thei'e wei'e no ti'ustees, i-emunei'alion oi. othei. benefits. Ti'ustees, expenses There were no ti'ustees, expenses paid foi. the year ended 31 Mai'ch 2024 noi. foi. the yeai- ended 31 Mai'ch 2023. Page 22 continued...

Meise ide Jewisli Coi)Imuiii Care Notes to tlie Financial Stateinents - continued foi. tlie Year Eiid¢d 31 Mai-cli 2024 ii. STAFF COSTS 31.3.24 31.3.23 Wages and salai'i¢s Sockal seeui'ity ¢osts Otliei. pension costs 196,466 8,295 4,001 195,583 9.148 8,099 208,762 212,830 Tlie average moiitlily nun)bei' of einployees during tlie yeai. was as follows.. 31.3.24 31.3.23 Adininistration Cal-e team Ancillary 12 No eillployees received enioluments in excess of £60,000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Resti'icled funds Total funds INCOME AND ENDOWMENTS FROM Donations aiid legacies 259,209 5,050 264,259 Charltable activities Kosher meals Charitable activities 1,916 6,845 31,438 33,354 6,845 Othei. tradiiig activities Iiivestment income 19,467 74,916 19,467 74,916 Total 362,353 36,488 398,841 EXPENDITURE ON Raising funds 44,499 44,499 Charitable Activities Koslier meals Cliai-itable activities 18,850 208,744 50,521 69,856 69,371 278,600 Total 272,093 120,377 392,470 Net gainsl(losses) on i11vestnients (185,682) (185,682) NET INCOMEI(EXPENDITURE) Transfers betiveen funds (95,422) (53,763) (83,889) 53,763 (179,311) Net movement in funds (149,185) (30,126) (179,311) Page 23 continued...

Merse side Jewisli Cominuni Care Notes to the Financial Stateinents - continu¢d for tlie Yeai. Ended 31 Marcli 2024 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Uni'esti'iet¢d Resti-icled funds funds Total funds RECONCILIATION OF FUNDS Total funds brought forward 2,180,685 LOI,629 2,282,314 TOTAL FUNDS CARRIED FORWARD 2,031,500 71,503 2,103,003 13. TANGIBLE FIXED ASSETS Fixtures and fittings Fi'eeliold property Plaiit and Inachinei'y Coniputei. equipinenl Totals COST At l April 2023 Additions 574,962 14,055 5,729 594,746 43,542 43,542 At 31 Marcli 2024 574,962 43,542 14,055 5,729 638,288 DEPRECIATION At l Api'il 2023 Cliai-ge for year 13,433 125 5,729 19,162 125 At 31 March 2024 13,558 5,729 19,287 NET BOOK VALUE At 31 Mai'ch 2024 574,962 43,542 497 619,001 At 31 Mai'ch 2023 574,962 622 575,584 14. FIXED ASSET INVESTMENTS Shares in group uiidertakings Listed investments Unlisted investments Totals MARKET VALUE At l Api'il 2023 Additions Disposals Revaluations 973,929 104,896 (100,883) {9,833) 205,125 1,179,055 104,896 (100,883) (21,316) (11,483) At 31 Marcli 2024 968,109 193,642 1,161,752 NET BOOK VALUE At 31 Mai'ch 2024 968,109 193,642 1,161,752 At 31 Marcli 2023 973,929 205,125 1,179,055 There were no investment assets outside the UK. UK listed Investments are represented by: Page 24 continued...

Meise side Jewish Coininuni Cal'e Notes to the Fiiiancial Statements - continued foi. tlie Year Ended 31 Maicli 2024 14. FIXED ASSET INVESTMENTS- contiiiued 31.3.24 31.3.23 Fixd interest securities Equity sliai'es Alternative Casli 419,736 405,593 86,970 55,810 447,258 405,985 85,560 35,126 968,109 973,929 Cost oi. valuation at 31 March 2024 is represented by.. Sliares in gy'oup uiidei'takings Listed iiivestinents Unlisted liivestineiits Totals Valuatioii in 2024 Cost 968,109 193,642 1,161,751 968,109 193,642 1,161,752 The compansls investments at the balance sheet date in the share capital of companies include the following.. Merseyside Jewish Community Care Services Llmited Registered office.. 433 Smi¢hdowii Road, Liverpool, Ll 5 3JL Natui'e of business: Provision of Jewish Burials Class of shal'e: Oi'dinary £1 holding loo The following investments were niaterial in value at 31 March 2024: 31,3.24 Fii'st Trust Global Funds PIC GCP Asset backed inconie fund GCP Infrasti'uctui'e investmei)ts Ltd Lazard Global Equity Income Fund Majedie Investments PIC Ord Shares l Op Medalist Pai'tners Total Return Fund RM Infrasti'uctui'e Inconie PIC Ord Shares Ip TwentyFour Income Fund 37,464 34,000 39,765 43,744 37,425 41,637 45,300 46,122 Page 25 continued..

Mei'se id¢ Jewisli Communi Care Notes to tlie Financial Stateiiients - continued foi. tlie Yeai. Ended 31 Marcli 2024 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Tax recoverable Loans Olliei- debtors Ac¢i'ued intei'est Pi'epaymeiits 5,312 3,165 22,623 34,940 6,106 6,100 3,285 24,343 5,610 4,760 72,146 44.098 16. CREDITORS: ALVAOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Otliei- ci-editoi's Acci'uals and defei-red iiiconie Acci'ued expeiises 12,678 43,542 11,936 6,729 31,718 68,156 38,447 17. MOVEMENT IN FUNDS Net Inovenient in thnds Ti-ansfers between funds At E.4.23 At 31.3.24 Unrestricted fuiid5 Genei'al fi]nd 2,031,500 (54,269) (13,059) 1,964,172 Restrieted funds Rice Lane Cemetery Restricted income/expenses 45,346 26,157 (2,473) {39,216) 42,873 13,059 71,5(b3 (41,689) 13,059 42,873 TOTAL FUNDS 2,103,003 (95,958) 2,007,045 Net movement in ￿1]ds, included in the above al'e as follows: Incoming i'esoui'ees Resoui'ces expended Gains and losses Movement in ￿ndS Unrestricted funds Genei'al fuiid 227,789 (260,742) {21,316) {54,269) Restrieted funds Rice Lane Cemetery Resti'icted incomelexpenses 4,090 44,862 {6,563) (84,078) (2,473) (39,216) 48,952 (90,641) (41,689) TOTAL FUNDS 276,741 (351,383) (21,316) (95,958) Page 26 continued...

Mei-se side Jewisli Coinmunit Care Notes to tlie Financial Stateinenls - continued foi. tlie Year Ended 31 Mai'ch 2024 17. MOVEMEI NT IN FUNDS- continued Compai'atives foi. movement in funds Net niovenient in funds Ti'ansfei's between fuiids At 1.4.22 At 31.3.23 Un)'estYicted fuiids General fund 2,180,685 (95,422) (53,763) 2,031,500 Restricted funds Ric¢ Lane Cernelery Restricted iiicoinelexpeiises 74,313 27,316 (28,967) {54,922) 45,346 26,157 53,763 101,629 (83,889) 53,763 71,503 TOTAL FUNDS 2,282,314 (179,311) 2,103,003 Coinparative iiet movenient in ￿nds, included in tlie above are as follows.. Inconiing resources Resoui'c expended Gains and losses Movement in fvnds Uiirestricted funds Genei'al fund 362,353 (272,093) (185,682) (95,422) Restricted fullds Rice Laiie Cemetery Resti'icted incomelexpenses 3,363 33,125 (32,330) (88,047) (28,967) (54,922) 36,488 {120,377) {83,889) TOTAL FUNDS 398,841 (392,470) (185,682) (179,311) A curi'ent yeai. 12 nionths and prior year 12 inonths combined position is as follows.. Net movement in ￿ndS Ti'ansfei's between fi]nds At 1.4.22 At 31.3.24 Unresti'ieted fuiids General fuiid 2,180,685 (149,691) (66,822) 1,964,172 Restricted fuiids Rice Lane Cemetery Restricted incomelexpenses 74,313 27,316 (31,440) (94,138) 42,873 66,822 101,629 (125,578) 66,822 42,873 TOTAL FUNDS 2,282,314 (275,269) 2,007,045 Page 27 continued...

Mei'se side Jewisli Comi)iuiiit Care Notes to the FÈnancial Stateinents - continu for tlie Year Ended 31 Mai'cli 2024 17. MOVEMENT IN FUNDS - continued A curi-ent year 12 iiionths and prior year 12 months combined net movement in funds, included in tlie above are as follows- Ineoniing resoui'ces Resoui-ces expended Gains and losses Movement in funds Unresti'icted funds Genei"al fund 590,142 (532.835) (206,998) (149,691) Restricted fuiids Ri¢e Lane Cemetery Restricted incomelexpenses 7,453 77,987 {38,893) (172,125) (31,440) {94,138) 85,440 {211,018) {125,578) TOTAL FUNDS 675,582 (743,853) (206,998) (275,269) 18. EMPLOYEE BENEFIT OBLIGATIONS During ¢lie yeall. ended 31 March 2024 Mei'seyside Jewish Con)muni¢y Care paid £4,001 (2023 £8,099) kn defined coiiti'ibutions to the i11dividual pension scliemes of certain eniployees. At 31 March 2024 pension contributioiis of £479 (2023.. £730) wei'e payable and included within accrued expenses, 19. RELATED PARTY DISCLOSURES As at 31 March 2024 Merseyside Jewish Comniunity Cal'e has i'ecognised the following i'elated parttes: Merseyside Jewisli Repi'esentative Council (an incorporated i-egistei'ed charity, charity numbei. 1140569) Ti'ustee G Globe is currently a tyustees of Merseyside Jewish Representative Council. Dui'ing tlie yeai. ended 31 Marcli 2024 Merseyside Jewisli Community Care provided adininisti'ative services to Mei-seyside Jewisli Represeiitative Council at a cost of £5,000 (2023: £5,000). The trustees concei'ned did not influence oi. benefit fi'om tliese transactioiis. As at 31 Mai-ch 2024 Merseyside Jewish Coininunity Care was owed £5,383 (2023.. £5,359) by Merseyside Jewisli Repi'esentative Council. 20. RESTRICTED FUNDS Rice Lane Cemetery This ￿nd is used solely foi. tlie niaintenance and i'epaii. of Rice Lane Cenietei'y, Hazeldale Road Road, Walton, Liverpool, L9 2BA. Kosher meals luneh and activlty clubs Donations wei'e I'eceived fi'om vai'ious cominunal organisations to help ￿nd the cosls 2ssociated willi this Service. The i'elief of poverty aiid distress Donations fi'om Merseyside Jewish Women's Aid Welfai-e Society and other anonymous donations wei'e received to fund specific hardship cases and help thnd food pai-cels at Pesacli. Mental health support group Page 28 continued...

Meise ide Jewisli Communi Cal'e Notes to tlie Financial Statements - continued foi. tlie Year Ended 31 March 2024 20. RESTRICTED FUNDS - continued Donations were received froni meinbei's of the coinniuiiity to help fund the costs associated witli tliis servi¢¢. 21. DESICNATED FUNDS Tliese Iiave beeii been ¢arniarked by th¢ t￿SteeS to cover tlie costs of ￿tllY¢ Kosher nieals s¢rvices and Supported Living Sclieines. Page 29

Mei-se side J¢wish Cojninunit Cal'e Detailed Stateinent of Financial Activities foi. tlje Year Ended 31 Marcli 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legacies Donations Gift Aid Legacies Subscriptions Donation - Merseyside Jewish Community Car¢ Sei'vices Limited Donation - Allei'ton Hebrew Coiigi-egation Donation Cliildwall Hebrew Congregation Donation Merseyside Jewisli Woiiien's Aid Society Appeal iticome Gift Aid oil appeal iiicome 35,078 3,167 55,906 7,112 55,703 4.590 165,240 7,557 9,378 1,500 1,150 11,399 1,300 1,150 114 12,928 2,472 660 13,961 2,699 128,805 264,259 Other tradiilg activities Suppoi-ted Living Sclieme 17,138 19,467 Investmeilt income Investment income 87,079 74,916 Cliaritable aetivitles Kosher meals income Pi-ovision of services Shifi'in House activities 32,801 7,238 3,680 33,354 6,845 43,719 40,199 Total Incoming resources 276,741 398,841 EXPENDITURE Raising doiiations aild legacRe$ Rates and water Insurance Light and heat Teleplione Postage and statioiiei'y Sundi'ies Repaii's and renewals Cleaning Publicity Computer maintenance Carried forwai-d 1,027 2,639 2,467 3,646 5,812 6,835 2,515 1,301 1,690 4,736 32,668 1,314 2,442 1,610 3,416 6,829 7,879 1,135 1,691 490 5,204 32.010 This page does not foi'in pai'l of the statutory financial statements Page 30

Mei'se side Jewisli Coinmunit Care Detailed Statement of Financial Activities foi. tli¢ Year Elided 31 Mai'cli 2024 31.3.24 31.3.23 Raising donations and legacies Brouglit forwai'd Outreach services Depreciation of taiigible fixed assets 32,668 32,010 5,000 78 62 32,730 37.088 Investnieiit n)anagen)eiit costs Poi'tfolio managemei)t 5,252 7,411 Cllai'itable activities Wages Social security Pensions Insurance Liglit and lieat Telephone Postage and stationery Suppoi'ted Liviiig Sclieme Relief grants KoslL¢r ineals expenses Special activities - Mental health services Cemetery expeiises Sliifrin House - Activities Computei. maintenaiice Repaii's & renewals Cleaning Depreciation of tangible fixed assets 196,466 8,295 4,001 2,640 2,466 3,646 2,491 7,535 8,642 52,063 2,139 6,563 1,470 4,736 2,515 1,301 62 195,583 9,148 8,099 2,442 1,611 3,416 2.927 8,899 15,180 50,570 3,784 32,330 5,205 1,135 1,691 78 307,031 342,098 Support costs Govei'nance costs Auditors, remuneration Trustee's meetiiigs 6,370 5,733 140 6,370 5,873 Total resources expended 351,383 392,470 Net {expei)diture)lii)come before gains and losses (74,642) 6,371 Reallsed recogiiised gaii)s and losses Realisedlunrealised gainsl {losses) on investments (21,316) {185,682) Net expenditure (95,958) {179,311) This page does not foi'm pai't of the statutoi'y financial statements Page31

REGISTERED COMPANY NUMBER: 06087087 (England aiid Wales) REGISTERED CHARITY NUMBER: 1122902 ort of the Trustees and Finaiicial Statements for tlie Yeai. Ended 31 Mai'cli 2024 foi. Mei'se side Jewisli Coinniunit Care Haines Watts Statutory Auditor 31'd Floor Pacific Chan)bei's 11-13 Victoi'ia Street Liverpool Mei'seyside L2 5QQ

Mei'se side Jewisli Coinniuiiit Care Contents of tlie Financial Stateiiients for the Year Ended 31 Marcli 2024 Page Repoi't of the Trust¢es Report of die Independent Auditors 12 to 14 Statement of Finaiicial Activities 15 Balance Sliee¢ 16 Casli Flow Statement 17 Notes to tlie Casli Flow Statement 18 Notes to tl)e Financial Statements 19 to 29 Detailed Statement of Finaiicial Activities 30 to 31

Merse side Jewisli Coininuiiit Care ort of tlie Trustees foi. tlie Year Elided 31 March 2024 Tli¢ trustees wlio are also directors of the cliarity foi- tlie purposes of the Companies Act 2006. present tlieir i'eport witlj tlie finaiicial slatenieiits of the chai'ity foi. tlie yeaL ended 31 Marcli 2024. The Irusl¢¢s Iiave adopted the pi'ovisions of Accoiinting and Reportiiig by Charities.. Staleinent of Recomniend¢d Pi'actice applicable lo ¢liarities pi'eparing tlieir accouiits in accoi'dan¢e with clie Financial Repoi'ting Staiidai'd applicable in die UK and Republic of Ii'¢land {FRS 102) (effective l January 2019). Page I

Mei-se ide Jewish Coininuni Care oi-t of tlie Trustees foi. tlie Year Ended 31 Mai'¢li 2024 OBJECTIVES AND ACTIVITIES Objectives and aims Merseyside Jewisli Commuiiity Care ain)s to provide a conipreli¢nsive welfare sei'vice foi- Jewisli individuals and famili¢s iii Merseyside, and organisations and pi-ofessionals wlio interact witli the Conimunity. How our activities deliver public benefit Tlie tI￿SteeS l)av¢ given due coi)sideration lo tlie Cliai-ity Coini)iission guidan¢¢ on the opei-ation of tlje Public Ben¢fit i'equiremeiit. Our Inain activities and who we ti'y to Iielp al'e described below. All oui. chai'ilable activities enliance people's lives, suppoi't in¢ntal and physical wellbeing, focus oil the pi'evention of ill-l)ealtli and pi'ovid¢ "value added coinmunity care and are ui)dei'laken to fui'th¢r our chai'itable purposes for the public benefit. The relief of poverty and distress Sinall grants are made available to individuals and families in urgent fjnancial need. Holiday aiid Lespite gi'ai)Is are pi-ovided for ¢hildi'eii, people with a disability or tei'minal illness. Grants are made to enable people to iinpi'ove 11)eii' quality of life, lieallh, well-being and circuiiistances. Financial strength aild efficiency Managing tlie organisation to n)aintain financial sliengtl) and stability thi'ough prudent budgeting aiid tlie cai'eful management of income and expenditure Identifying and nieet the welfare needs of tlie Community Mel'seyside Jewisli community Care provides welfare sei'vices that can be accessed, Monday lo Tliursday 8.00 am 4.00 pm, Fi'iday 8.00 am 1.00 pm. Clients niay utilise as niany services as i'equii-ed e.g. daily, weekly. Inontlily. Refei'rals can come from tlie individual, their genei'al pi'actitioner, health pi'ofessional, i'elative oi. fi'iend. Evel'y potential client is assessed by the Community Cal'e teain. Service provision and pei'foi'mance are ineasui-ed thi-ough i'eview and evaluation which is repoi-ted to the trustees. Improvements to cui'i'enl services and new developinenls are sti'ategically planned lo ineet identified need. Providing a rAnge of eulturally sensitive services All activities and services are provided in a culturally sensitive mannei-. Jewish festivals are celebi'ated throughout the yeai.. Pesach parcels were deliver¢d thi'oughout the community and hospitals. Providiiig an admiiiistratlve and cultural resource Mei'seyside Jewish Community Cal'e provides a range of administrative qervices to oiliei. cominunal organisations and offei. cultural infoi'mation to the wider cominunity. There is considerable expei'ience and expet-tise within the liighly efficient administi'ative and finance teaii) al Sliifriii House, wliicli gives confideii¢¢ to tlie many Jewish cliaritable organisations tliat we support. Equality aiid diversity Mei'seyside Jewish Community Care has a strong commitnient to equal opportunities and all Jewisli people refei'red lo Mei'seyside Jewisli Commuiiity Care al'e ti'eated impai-tially, fairly and positively. Access is ei)abled to activities by utilising disability accessible venues in tlie community. Diversity is welcoined tlii'ough tlie activities. The oppoi'tunity to work with people of diffei'ent race, nationality. ethnic oi. national oi'igins, gender, marital status, physical oi. mental disability, i'eligious beliefs and pi'actices, age, class and sexuality is welcoined. Koslier meals, luneli and activity elubs This serviee works to provide wliat niay be for sonie i-ecipienls the only hot koshei. nieal tliey receive eacli week. Our meals on wlieels and weekly senior citizen activity clubs at Rex Cohen Coui't provide a nutritious ineal iii a social and safe envii'onment. Other wellbeing activities foi. senioi. citizens take place at Sliifi'in Hoiise and Allei'lon Sliul. A thll programme of activities is pi'ovided througliout tlie year to enable so¢ialisation to pi'event loneliness and isolation. Mental healtli support group Tliis supports adults with niental health oi. stress i'elated problems. IndTviduals al'e encoui-aged lo iinprove tlieii. communication skills, manage the symptoms of theii. difficulties and acknowledge achievements in Ilieir lives. Vfisual support group Page 2

Mei'se side Jewisli Coiiimunit Cale oi't of tlie Trustees for tlie Year Elided 31 March 2024 This provides a Inontlily suppoi't group for the visually iiiipaired iii tlie Jewish coniniunity. All oui. i'efei'rals include an assessinent of visual inipairinent and wliei'e i-equired appi'opi'iat¢ siippoit services such as sliopping, ti'aiispoi't and disability aids are put iii place. Tlie group has a vibrant progi'ainnie of activities, outings and intei'_functions. Cai'ei's Sei'vices Cai'ers Services provide slioi't respite breaks, support and infori)iatioii for carers. Tliei'e is an inci'easing deinand for tliis service. Cai'ers pai'ticulai'ly want to know how to access services aiid iieed signposting to appropi-iate local i'esourc¢s. Hospital visltiiig Merseyside Jewisli Coinmunity Cal'e has dedicated hospital visitation teanis at tlie Royal Liverpool, Wliiston, and Broadgreen liospitals. Howevei-, due to GDPR I'egulations coniing into foi-ce in May 2018. we can no longei. access infoi'mation regardiiig Jewisli patients. If faniily and fi-iends inforni us, we can arrange a visit oi. telepljone suppoi't to Iielp witli accessing sei'vices. Shopping service Staff pi'ovid¢ a sliopping service for people who are unable to go shopping wlthout support. In tlie year ended 31 Marcli 2024 we provided tliis service on 185 (2023 272) occasions. Traiispoi't Staff and volunteers provide transport for those niembers of the Jewish conimunity who require additioiial suppoi't to attend tlie koslier meals luiich clubs or hospital appointnients. Bereaveinent service Cal'e and administi-ative leanis have woi-ked together to pi'ovide advice and suppoi-t to i'ecently bereaved meinbei's of tlie Jewish community. This involves sending a letter and information leaflet to Ilie i'ecently bereaved offei'ing botli bel'eaveineiit advice and supporL services. In the yeai- ended 31 Mai'ch 2024 Mei'seyside Jewish Community Care contacted 31 (2023 - 37) people offering bereavement support services. Suppoi'ted Living Mel'seyside Jewish Community Care provide a Supported Living Scheme. Jewish people i'equiring suppoi't are able to move into tlieir ow] homes and have been enabled to live independently. Merseyside Jewish Commiinity Cal-e continues to work in paitnersliip with the Livei'pool Jewisli Housing Association and PSS. Rice Lane Merseyside Jewish Community Cal-e provides maintenance for Rice Lane Cemetery. Ihis includes garden rnaiiitenance, wall repair, gi'avestone i'epairs and liltei. picking. Pathways between the l'ows of graves have been cleai'ed to make access easiei. and safei.. Page 3

Merse side Jewisli Coinmunit Care Re oi't of tlie T¥ustees for tlie Year Ended 31 Marcli 2024 ACHIEVEMENT AND PERFORMANCE Cliaritable activities Dui'ing tlie year ended 31 Marcli 2024 Merseyside Jewish Coniniunity Cai'e's sei'vices suppoi-ted 529 (2023 - 542) registei'ed clients throiigli pei'son centi'ed casework. Tliis reflects the deniand foi. pi'aotical and einotional suppoi-t dui'iiig a ci'isis, lielp lo make airangenienls for home cal'e and p¢rsoiial services, referi'als foi. social cal'e services, inforination and support for people witli welfare and liealth pi'oblenis and their families. Dui'ing the year eiided 31 March 2024 Merseyside Jewisli Cominunity Cal-e provided 23 Cai'ers breaks. In die year end¢d 31 Marcli 2024 the kosher meals sei'vice pi-ovided 4686 (2023 4,698) nieals. One part time cook ¢ooi'dinatoi- aiid one part time kitchen assistant are supported by a team of kitcl)en volunl¢¢rs. Tliey woi'k lo pi'ovide wliat maybe for some recipients the only hot koshei. meal they i'e¢eive eacli week. Jewisl) festivals are celebrated dui'ing the yeai.. Merseyside Jewish Coinniunily Care ensures tliat Ilje luncli and activity clubs include a party and celebratioii meal at Yom Tovim and niiiiistei's are invited to conie aiid speak to the groups. Celebrations during the year usually include Succot, Clianukah, and Purim parties lield al Rex Col)en Coui't Iiall. total of 63 (2023- 65) Pesach parcels were delivered Ilirougliout the Jewish conin)uiiity and hospitals. Diiring tlie year elided 31 Marcli 2024 Mei'seyside Jewish Conimunity Care niade i'elief gi'ants of £ 8,642 (2023 £15,180.21) to iiidividuals and faniilies in finaiicial need wliich also includes charity fijnerals. Mei'seyside Jewlsh Coinmunity Care lias provided comniunity support lo access benefits, pensions, debt counselling aiid otlier financial Inatters. Wliile Ilie Services offered by Merseyside Jewish Community Care cover the whole of Merseyside, the Jnajoi-ity of clients on the database live in South Liverpool, wliei'e the office and adn)inislralive base for the oi'ganisation are located. Activkties are carried out at Jewisli Comniunity venues with disability access in Soutli Livei'pool. Tlie care team provide outreach work for socially and economically deprived clients in areas sucl) as Huyton, Wii-i'al and Southport, Mei'seyside Jewish Commuiiity Cal'e also support families who have moved lo suri'ounding areas. There is considerable experience and expei'tise within tlie liighly efficient administi'ative and finance team at Shifi'in House. They provide sei-viees for d]e many Jewish chayitable organisations that Mei'seyside Jewish Community Care suppoi'ts. Merseyside Jewisli Community Care Continues to provide botl) administrative and social sei'vices to tlie Jewisli commuiiity in Merseyside tlirougli a small teaiii of staff based at Shifrin House aiid support fron) volunteers wlio doiiated tlieii. time at an estimated total value to Mei'seyside Jewisli Community Cat'e foi- tlie year ended 31 Mai'cli 2024 of £ 29,600 (2023 £25,598). The services provided enhanee people's lives, support n)ental and pliysieal well being, focus on the prevention of ill health a11d pi'ovide "value added" community care. Tliese welfai-e services liave iad an impact on people's well being and have reduced die feeling of isolation and have also impi'oved oiir client's financial situations. lil the years ended 31 March 2024 and 31 March 2023 Mei'seyside Jewish Cominunity Care was nevell. closed due to staff sliortage or ill liealth. External factors Mei'seyside Jewisli Community Care is subject to i-egulation by both the Chai'ily Comniission and Companies l)ouse, these regulations include compliance and Ilie completion of i'etui'ns within deadlines. Page 4

Merse side Jewish Cominuiii Care ort of tlie Trustees foi- tlie Year Elided 31 Marcli 2024 FINANCIAL REVIEW Pi'incipal funding sources Total incoiniiig resoui'ces for the y¢ai' ended 31 Marcli 2024 were £276,743 {2023- £396,329). Dui-ing the year ended 3 J Marcli 2024 legacies of £55,906 (2023 £165,240) were received and Mei'seyside Jewish Coininunity Care is Inost grate￿1. Legacies al'e of considei'able help, but Cannot be i'elied upon evel'y yeai. as i'egulai. incoine. Incotne from tlie koslier In¢als service for the year ended 31 Marcli 2024 was £34,301 (2023 £33,354). Mei-seysid¢ J¢wisli Comniuiiity Care received iiiconie in tlie year eiid¢d 31 Maich 2024 fi'oni die pi-ovision of adininistrative services to otl)er con)Inuiial cliai'ities of £7,238 (2023 £6,845). Incoine fi'om the Supported Living Schenie foi. tlje yeai. ended 31 Mar¢h 2024 was £17,138 (2023 £19,467). Tlie community continues lo show its support to all of Merseyside Jewish Comniunity Cal-e appeals. Tlie 2018 appeal saw donations totalling £15,401 (2023 £16,660) which includes Gift aid of £2,472 {2023 £2,699). Tlie Pesach appeal, New Year appeal, general donations and subscriptions saw donations tota15ing £43,859 (2023 - £72,455) wliicli includes Gift aid of £3,166 (2023 £5,777). Merseyside Jewisli Commuiiity Care Services, Allei'lon Hebrew Congregation, Cliildwall Hebi'ew Congi'egation aild Mei-seyside Jewisli Women's Welfai'e Society continue lo support Mei-seyside Jewish Conimunity Cal'e witli donations totalling £12,142 during the year ended 31 March 2024 (2023 £3,11 O). Some ot" these donations are resti'icled and al'e used foi- specific hardsliip sucli as food and ¢lothing, to Eielp fuiid the activities at the lunclieon clubs, and tlie pi'ovision of mental health services. Dui'ing the year ended 31 March 2024 Merseyside Jewish Comn]unity Care received total investment incoine of £87,079 (2023 £74,915). Of this total £63,160 (2023 - £65,580) was li'om listed investments and tlie i'einaining £23,919 (2023 - £9,335) was from a mixture of unlisted investments and cash held on bank deposits. Dui'ing the year ended 31 March 2024 Merseyside Jewish Coinmunity Care gave out relief grants totalling £8,642 (2023 £15,180), tlie majoi'ity of these grants have funded basic essentials such as food and clotliing. The grants aEso includes charity funerals. Tlie total cost of providing the koshei meals sei'vice for tlie year ended 31 Mai'ch 2024 was £52,063 (2023 - £49,091). The increase in costs is mostly due to Koshei. food prices and i-epair costs foi- kitclien equipineijl. During Élle year eilded 31 Marcli 2024 Meyseyside Jewish Conimunity Care spent a total of £6,563 {2023 - £33,718) on Rice Lane Cemetei'y. The cost included gai'den niaintenance, gravestone i'epairs, wall i'epaii's and litter picking. Page 5

Mei'se ide Jewisli Comniuiiil Care ort of tlie Ti'ust¢es for tli¢ Yeai. Ended 31 Mai'ch 2024 FINANCIAL REVIEW Investment policy and objectives Iii view of the inevitable flucttiations in annual income, which is based on fijndi'aising and donations, Mei'seyside Jewisli Cotninunity Care requires in¢onie froiii its investments lo assist in financing seL'vices. Tli¢ policy tllei'efoi'e is to generate sufficient inconie to enable sei'vice pi'ovision lo continue to iiieet tlie needs of tlie Jewisli community. Investment of funds is ovei'seen by tlie ti'ustees, investment risk sliould be low to modei'at¢ witli etliical investnients being favoured. Mei'seyside Jewisli Community Cal'e lakes advice from appointed iiivestment nianagei's, wlio twice aiiiiually attend investinenl sub-committee ineetings coi)ducled by cei'tain trusl¢es, at which they pi'ovide investinent i'epoi'ts. Tlie investment strategy is based upon.. 450/0 casli and fixed interest 400/0 equities 150/0 property Tlie investment strategy is reviewed annually by Ilie trustees. Reserves policy Resei'ves Policy As at 31 Marcli 2024 Merseyside Jewish Community Care had unresti'icted funds not committed or invested in tangible fixed assets of £1,964,172. Based on cui'i-ent expendilui'e levels, this equated lo approxiinately two years running costs. Merseyside Jewish Community Care needs i'eserves for the following reasons: Tlie needs of the modern Merseyside Jewish Comniunity are cljanging thus it will be necessary to thnd new welfare services in order to continue to develop sei'vices and meet fiiture need and ensure tlie fijture of culturally Jewish welfare service provision in Merseyside. l. Mei'seyside has a declining and ageing Jewish population.. the resulting decrease in donations being received ci-eates higlily vuliierable and uncertain thture. Merseyside Jewish Community Cal'e would NOT be able to quickly replenisli resources solely froni doiiations. 2. To be able to cover all c011tractual liabilities when they fall due. 3. To minimise risks posed by major extei'nal changes sucli as a decline in donor's suppoi't, change in Govei'nment legislation foi. claiming gift aid oi. a fall in the stock niarket. 4. Resei'ves eiiable Merseyside Jewisli Community Care to genei'ate investnient income, attract malcli funding from fundiiig conti'acts aiid be an independent organisation. 5. To cover funding sliorlages iti times of low investmeiit returns. 6. Most pi-ojects al'e supported by shoi't tei'm time limited funding and it is only by having sufficient resei'ves available tliat the long tei'm contiiiuity of services can be ensui'ed. Tlie ti'ustees believe tlie following are the essential requirements in maintaining tlie level of i'esei'ves: l. Reserves al'e to be maintained at a level which ensui'es that tlie col'e aetivities could continue dui'it)g a period of unfoyeseen difficulty and enable it to be opei'ational foi. three yeai's and thus ensui'e continuity of services. 2. Reserves al'e sufficient to fund ￿t￿l'e specific pi-ojects such as the Suppoi'ted Living Scheme and tlie majoi. refurbishrnent of Shifi'in House. The reserves policy is reviewed manually when preparing tlie budget for the foi'thcoming yeai.. Tlie level of resei'ves is constantly monitored and pai'ticular attention is paid to tlie level ot"incoine whicl) is vei'y vulnei-able lo change outside the conti'ol of Merseyside Jewish Community Care. Page 6

Mei'se sid¢ Jewisli Cominunit Care Re oi't of the Trustees for tlie YeaL Ended 31 Mai'cli 2024 FUTURE PLANS Mei'seyside Jewisli Coinmunity Care is eoniiiiitted to the w¢lfare needs of the Jewish conimunity atid w¢ are lookiiig to fui'tlieL expaiid tlie ali'eady established activity clubs lo pi'oinote healtli and wellbeiiig. Tlie cost of the new activity clubs will be financed fro1￿ acciinjulated resei'v¢s and fundraising. STRUCTURE, GOVERTrIANCE AND MANAGEMENT Govei'nlng document Mei'seyside Jewisli Coininunity Cal'e is a cliaritable coinpany lii)iited by guarantee, incoi'poi'ated on 6 Februai'y 2007 and i'egistei'ed as a cliarity on 21 Febi'uary 2008. Tlie conipany was establislied und¢i' a Menioi'anduin of Association wliicli establishes tlie objects aiid powei's of tlie cliai'itable compaiiy. and is govei'ned undei. its Ai'ticles of Association. Tlie liability of the trustees is liniited, in tlje event of tlie compaijy being dissolved the trustees are i'equii'ed to contribute an aniount not exceeding £1 O. Recruitment and appointn)ent of iieiv trustees The directors of the company are also charily ti'ustees for tlie puiyoses of charity law and undei. tlie Ai'ticles of Association of tlie coinpaiiy al-e also known as niembers of tlie ti'ustee board. No pei'son otlier tlian a i'etiring ti'ustee may be appointed a trustee at an annual general meeting unless not less tl)an seven nor inore tlian twenty one cleai- days bet.ore the meeting, the chai'ity is given notice tliat: a) ks signed by a membei. entitled to vote at tlie meeting; b) states the members inleiition to pi'opose the appointment of a pei'son as a tL'UStee; c) contains the details that, it the person were to be appointed, the charity would liave to file at Companies House. and d) is signed by the pei'son who is lo be proposed to show his or lier willingness to be appointed. Tlie appointynent of a ts-ustee, whether by the cliarity in general meeting oi. by another ti'ustee, must not cause tlie number of trustees to exceed fifteen. Mei'seyside Jewish Community Care actively seeks to recruit ti'ustees who collectively possess tlie qualities and the skills i'equired in order that the decisions and the perfoi'mance of Mei'seyside Jewish Community Care can be undei'taken efficiently. Merseyside Jewish Comn]unity Cal'e acknowledges the definition of 'trustees' laid down in the Cliarities Act, to include all nienibers of Mei-seyside Jewish Community Care's trustee boai-d, and its compliance witli the Cliai-ity Commissioners insti'uctions i'egarding the responsibilities of charity ti'ustees. Orgaiiisatioiial strueture Mei'seyside Jewish Community Cal'e is govei'ned by its trustees wlio set all the cory)orale sli'ategy that is designed lo acliieve the objectives of the charity. The ehai-ity employs M Walkei. as the Conipany Secretai'y and is based at Shifi'in House, 433 Smitlidown Road, Livei'pool Ll 5 3JL. In total the chai'ity employed 12 fulllpart tiine staff in tlie yeai. ei)ded 31 Mai-cli 2024 ((2023 - 11). Induction and Training All new trustees al'e faniiliarised with the chai'ity at an ii)due¢ion meeting willi tl)e Conipany Seci'etary and existing ti'ustees of the chai'ity. An introduction pack is given to the new ti'ustee in advance of attendance at liis/lier first ti'ustees meeting. The pack includes: a) Latest annual t-eport and financial staten)ents b) Current business plan c) Charity Govei'nance Code d) The Essential Ti-ustee - CC3 e) Articles of Association Page 7

Mers¢ side Jewisli Coniinunit Care ort of tlie Ti'ustees foi. tlie Year Elided 31 Mai'cli 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Risks and uncei'taillties Merseyside Jewisli Coinmuiiity Care is required to opei'ate a fi'atnework tliat effectively identifies all tiiajoi. risks tliat Iniglit prevent it from acliieving its objectives at]d liave in place any llecessai'y ari'angemenls to inanage tliose i'isks and Initigate their effect. MeL'seyside Jewisli Coniinunity Care's risk inanagement framewoi'k eff¢¢lively identifies key risks to success￿1 acliievement of its objectives and these ai'¢ considered below: Declinin andA ein J¢wish Po ulation Services al'e pi'ovided foi. all age gi-oups. Ther¢ has been an increased den)aiid for wellbeing sei'vi¢es by older/fi'ail¢i' clients due to Livei'pool's ageing Jewisli population living loiigei. in their own hoines. Tl)e Chai'ily has identified Ilie welfai'e requirements of Ilie coniniunity aiid eslablislied sei'vi¢es to nieet these needs. Tl)is enables people to iinpj'ove tlieir quality of life, health, wellbeing and cii-cumslances. Tlie youngei- woi'kiiig populatioii are moving out of Livei'pool wliich affects the size and capacity of oui. donoi. base. Tlie Trustees liave a Business Plan uiitil 2024 aiid woi'king on a t)ew Business Plan 2024-2027 which will ii)clude a Fundi'aising Strategy until 2027, wliich pi'ovides plans to secui'e ￿tUre fuiiding. Inci-eased Costs We liave experienced increased costs due to Ilie development of services and the requii'emenls of i'egulations (e.g. lieallli and safely, mininiuin wage). New services weie required to meet the needs of the con)munity. The Supported Living Schen)e for young adults witli leai'nÉng disabilitieslnienlal health problems and Wellbeiiig clubs tor senior citizens. Re utational Risk One of the Charitls major strengths is its reputation both within the Jewish and wider community. The Ti'ustees are involved in all sti'ategic decisions which affect the direction of activity oi. specific events. As a service organisation the Charity is reliant on Ilie actions of ils employees carrying out activities in a manner consislenl with the organisation's philosophy and intent. The Cliaritys liistory reflects a distinguished i'ecoi'd of service. Thei'e is considerable expei'ien¢e and expei-lise within the Board of Trustees aiid a highly efficient Administrative, Finaiice and Cal'e leain at Sliifi'in House, wliicl) gives confidence to tlie many cominunal organisations we support. Page 8

Meis¢ side Jewisli Cominunit Care oi't of tlie Trustees foi. tlie Year Ended 31 March 2024 REFERENCE AND ADMINISTIL4TIVE DETAILS Registei'ed Company numbei. 06087087 (England and Wales) Registered Chai'ity number 1122902 Registered office Sliifi'in House 433 Sinitlidown Road Livei'pool L15 3JL Trustees G Globe LMLee M A Fraenkel A H Ross Pi'esident D L Sliiffinan Vice President & Honorary Ti-easurei. J Rose I Hai'ris P Sapii-o M Beavei. Honoi'ai'y Secretary Company Secretary M Walker Auditors Haines Watts Statutory Auditor 3rd Floor Pacific Chan]bers 11-13 Vietoria Street Liverpool Mei'seyside L2 5QQ Solicitors Hill Dickinson, I St Paul's Square, Liverpool, L3 9SL Gregory Abrams Davidson LLP, 20-24 Mattliew Street, Livei'pool L2 6RE Iiivestment Adirysers Redmayne Bentley, 20 Chapel Street, Livei'pool, L3 9AG. Bankevs Barclays Bank PIC 164 Allei'ton Road Liverpool L182DH Page 9

M¢i's¢ side Jewisli Coinmuiiit Care oi't of tlie Trustees for tlie Year Ended 31 Mai-ch 2024 PAST The Jewisli Board of Guai'dians for tlie r¢lief of the Jewish Poor of Liverpool was establislied in 1875. Livei'pool's cai'go and liner trade with Aniei'ica niade 11)e city a natural staging point for tlie pei'seciited Jews of Europe on tlieir way to tlie New Woi'ld. The Board of Giiai'dians was the oi-ganisation which fed and helped Iliis flood of stricken Iiiiinan beings. Apart froin tlie pi'oblerns of ti'ansients there was tlie considerable pi'oblem of povei'ly in tl)e resident population wliicli Iiad to be dealt witl) by private charity. Ai tliis litiie tlie Welfai'e State did not exist and none of its i'esoiirces oi. facilities wei'e available. The work of tlie Boai'd of Guai'dians continued steadily until tlie Fii'st World Wai., tl)i'ougl) tlie unemploy]n¢nl of the 1920s aiid 1930s, the rise of Nazi Gerniany and the aftermall) of tlie Second Woi'ld Wai.. In tlie 1970s tlie organisation changed ils working name to Mei'seyside Jewish Welfai-e Council still witli tlie sai)ie Registei-ed Chai'ity Number- 222465. Merseyside Jewish Welfare Couiicil continued and co-oi-dinated Ilie woi'k of tlie Board of Guai'diaiis and adapted to meet the needs and cii'cumstances of the Liverpool Jewisli Con)Inunily. PRtI SENT Tlie oi-iginal objective to provide i'elief foi. Ilie Jewisl) pool. iii Merseyside has remained tl)e same as wlien oui. cliai-ity was fii'st foriiied in 1875. In the yeai. 2000 the cliai'ity Inodei-iiised its woi-king naine and becai)ie Mei'seyside Jewisli Coininunity Care. In tlie following yeai's the range of welfare pi'ovision expanded and a review fi'oni tl)e Cliai'ity Coiniiiission in 2004 recominended we become a Regislei-ed Company as well as a cliai'ity. The Trustees took this oppoi-tunity lo i'eview and evaliiale the role of the charity and decided to modei'nise tlie constitution to nieet cui'i'ent and expected ￿tUre welfai'e needs of tlie Liverpool Jewish Coniniunity. Merseyside Jewish Comniunity Care incorporated as a Coinpany on 6 Febi'uary 2007, and iii order to meet Chai'ity Commission i'egulations, had to i-e-registei. Mei'seyside Jewish Cot111nunity Care as Charity Nuinber.. 1122902 ti'onj 21 February 2008. The modei'nised constitution has widened our Charity's objectives enabliiig us to provide the establislied welfai'e work of the Boai-d of Guai'dians as well as Inany new addÉtional sei'vices. The Wednesday Lunch Circle commenced in 2008 and was tlie start of a new range of health and wellbeing clubs foi. senioi- citizens. The objective ot the Wednesday Lunch Cii'cle was to encourage the Inaintenance of a healthy body and an active mind. 111 2010 Merseyside Jewish Community Cal'e developed a SuppoL'ted Living Sclieine enabling young adults witli learniiig disabilities oi. Inental health pi'oblems to live independently witli floating suppoi't. Tlien in 2013 due to tlie growing demand foi. nioi'e health and wellbeing gi'oups we coinmenced a range of activity clubs for dance,keep fit and ai't. Merseysid¢ Jewish Conin)unity Cal'e lias evidenced the increase in the iiumbei. of comn)unity meinbers with dementia and meinory problenis. As a i'esponse staff and volunteei's i'eceived li'aiiiiiig in dementia aiid the healtli and wellbeing clubs are located in safe envii'oiiinents to enable the inclusion of clients with botli diagnosed and uiidiagiiosed memory pi'oblems. Merseyside Jewish Commuiiity Care has also had to i-espond to the recent recession and in 2010 took the proactive step of setting up a working parlnei. i'elationship witli the Citizen's Advice. This has enabled beneficiai'ies to access benefit entitlements aiid so reduce povei'ty and sti'ess. Beneficiarie5 have gaiiied peace of mind wl)icl) has a positive impact 011 theii- heath and wellbeing. FUNDS HELD AS CUSTODIAN FOR OTHERS As at 31 Mai'ch 2024 and 31 Mai'ch 2023 the trustees have confii'n)ed that there were no ￿ndS lield as custodian for others. RELATED PARTIES Tliei'e is full disclosui'e of all ti'ansactions with all recognised i'elated pai-lies in Note 19 to the Fii)ancial Statements for the year ended 31 March 2024. STATEMENT OF TRUSTEES, RESPONSIBILITIES The ti'ustees (who at'e also the dii'ectoi-s of Merseyside Jewish Community Care foi. 11)e pui'poses of company law) are responsTble foi. pi-epai'ing the Repoi't of the Ti'ustees and tlie financial statenienls in accot'dance with applicable law and United Kingdom Accounting Siandai'ds {United Kingdom Generally Accepted Accounting Pt'actice). Page 10

MeLse side Jewish Coinmunit Cale OLt of tli¢ Trustees roi. tlie Year Ended 31 Mar¢li 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES - contlnued Cotnpany law requir¢s tlie trustees to prepai'e financial statenieiils foi. each financial yeai. wliicli give a tLue and fair view of tlie slate of affaii's of the chai'ilable company aiid of the incoming i'esoui-ces and application of i'esoui'ces, including tlie iiicoine and expendithi'e, of tlie cliaritable coinpany for Iliat pei'iod. In prepai'ing tliose finaiicial statements, tlie ti'ustees are i'equii'ed to select suitable accounting policies and tlien apply tliem consisten¢ly' observe tli¢ metliods and principles iii tli¢ Cliarity SORP. Inake judgements and estiniates that are reasonable and prud¢nt' prepai'e t51¢ financial stalen)¢nls on the going concei'Ki basis uiiless it is inappi'opi-iate to pi'esume tliat tlie charitable coinpany will contiiiue in busiiiess. Tlie trustees are responsible for keeping proper accounting records whic51 disclose witli i'easonable accui'acy at any lime tlie financial position of the chai'itable coinpany and lo eiiable them lo ensui-e that tli¢ financial slateinents coinply witli tlie Coinpanies Act 2006. They al'e also iesponsible for safeguardiijg the assets of tli¢ eliai'itable coinpaiiy and Iience for taking reasonable steps for the prevention and detection of fraud and otliei. ii't-egulai'ities. In so far as tlie trustees are aware: tlieie is no relevant audit inforniation of whicli tl)e charitable conipany's auditoi's al'e unawai'e. and tlie ti'ustees Iiave taken all steps that tliey ouglit to Iiave taken lo niake theins¢lves awai'e of any i'efievanl aiidit information and to establish Iliat the audiloi's al'e aware of that infoi'mation. Approved by order of the board of trustees on and signed on its behalf by.. D L Shilknan - Trustee Page 11

oi't of tlie Inde endent Aiidilors to the Mejiibei's of MeL'se side Jewisli Coinmunil Cal'e Opinion We liave audited tlie fiiiaiicial statenients of Merseyside Jewish Coinmunity Care (the 'cliai'itabl¢ coinpansl) foi. the yeai- end¢d 31 Mai-cli 2024 wliicli coillprise the Staleinent of Financial Activities, the Balance Sheet, tlie Casli Flow Stateinent aiid notes to tlie financial statements, includiiig a siiniinary of signtficant accounting pollcies. Tlie financial i'epoi'ting frainewoi-k that lias been applied in Ilieii. prepai'ation is applicable law and United Kingdoin Accounting Siandai-ds (United lcingdom Generally Accepted Accoiintiiig Pi'actice). In our opinion the financial slat¢m¢nls'. give a true and fail- view of Ilie slate of tlie cliai'ilable company's affairs as at 31 March 2024 and of its incon)ing i-esoui'ees and application of resoui'ces, including ils incoine aiid expenditure, for the yeai. llien ended. liave been pi'op¢i'ly prepai-ed iii aceordance witli Utiited Icingdojii G¢n¢i'ally Accepted Accounting Pi'8clice' and liave been pr¢pai'ed in accordance with tlie requii'enieiits of tlie Conipanies Act 2006. Basis for opiiiion We conducted our audit in accordance witli Inlei'national Siandai'ds on Auditing (UK) (ISAS (UK)) and applicable law. Oui. responsibilities under tliose Stand￿'dS are fui'llier described in the Auditors, responsibilities foi. tlie audil of tlie financial statements section of our report. We are independeiit of Ilie charitable company iii accoi'dance willi tl)e etliical i'equirements that are relevant to oui- audit of Ilie fjiiaiicial slatenients in Ilie UK, includiiig tlje FRC'S Etliical Standard, and we liave fulfilled oui- othei. ethical responsibilities in accordance willi tliese requii'einents. We believe tljat Ilie audit evidence we have obtained is sufficient aiid appropriate to provide a basis for oui. opinion. Conclusiolls relatiilg to going eoncerii In auditing tlie fiiiancial statements, we have concluded tliat the trustees, use of the going concei'n basis of accouiiting in tlie preparatioii of tlie financial slatenienls is appropriate. Based on the work we liave performed, we have not identified any niate¥ial uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the cliaritable Con)pan￿$ ability to continue as a going coneerii for a period of at least twelve months fi-oni when the financial statements are aulhorised foi. issue. Our responsibilities and the responsibilities ot the trustees with respect to going concern al'e desci-ibed in tlie i'elevant sections of this report. Other iiiformation The trustees are i'esponsible for the othei. inforiiiation. The other information comprises the infoi'mation incLuded in the Annual Report, otliei. tlian the financial statements and oui. Report of the Independent Auditoi's tliei'eon. Our opinion on the financial statements does not cover the other inforinalion and, except to the extent otliei'wise explicitly stated iii our report, we do not expi'ess any forni of assurance conclusion tliereon. In coniiection witli our audit of the financial staleinents, oiii- responsibility is to read the otliei. infoi'ination and, in dolng so, considei. wheihei. the other inforniation is matei'ially inconsistent with the tinancial statements or our laiowledge obtaiiied in the audit OL. othei'wise appeal's to be inaterially misstated. If we identify sucli matei'ial inconsistencies or apparent material misstatements, we al'e requii'ed to detei'n)ine whetliei. this gives i-ise lo a matei'ial misslatenient in the financial stalenients tliemselves. If, based on the work we have pei'foi'med, we conclude tlial thei'e is a matei'ial misstatemenl of tliis othei. infoi'mation, we al-e I'equired to repoi't that fact. We l)ave nothing to i'epoi't in tliis regard. Opinions on other niatters prescribed by the Compaiiies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. tlie infoi'mation given in tlie Repoi-t of the Trustees foi- the financial yeai. foi. whicli the financial statements are prepared is consistent with the financial slaten)enls; and tlie Report of the Ti'ustees lias been pi-epared in accoi'danee wilh applicable legal i'equii-ements. Page 12

oi-É of tli¢ Iiide eiident Aiiditoi's to the Memb¢i's of Mei'se ide Jewish Cominuiiit Care Matters on wl)i¢h we al'e i'equired to report by exception In tlie light of tlie l(nowledge and iiiidei-standing of tlie cliai'itable coinpany and its enviroiiiiient obtained in Ili¢ coui'se of the audit, we liave not identified niaterial niisstateineiits in the Repoi't of tlie Ti'ustees. We liave notliing to report in respect of tlie following mattel's where the Companies Act 2006 I-equires us to i'epoi't to you if, in our opiiiion: adequate a¢counting recoi'ds have not been kept or retui'iis adequate for oui. audit hav¢ not beeii i'e¢¢ived from bi'anclies iiot visited by us. oi. tlie finaiicial slateiiients are not in agreement willi the accounting records and L'etui'ns. or cei'tain diselosui'es of Èrust¢es' iemunei'ation specified by law are not made. oi. we liave not received all th¢ iiiformation and explaiiations we i'equii'e foi. our audit. or tlie tt-uslees wei'e not eiititled lo take advantage of the small companies exeniption fi'oni tlie iequii'einent to prepare a Sti'ategic Report or in pi'epai'ing the Repoi-t of tlie Ti'ustees. Responsibilities of trustees As explained more ￿llY in the StateJi)ent of Ti'ustees, Responsibilities, tlie ti'ustees (wlio al'e also tlie directoi's of the cliai'ilable company foi. the purposes of company law) al'e responsible for the pr¢paration of tlie fiiiancial slateiiienls and for being satisfied that they give a true and fail. view, and for such intei'ijal conti'ol as tlie trustees detei'iiiine is necessai-y to enable tlie prepai'ation of finaiicial statenienls tliat are free from mateiial inisstatenient, wliellier diie to fi'aud oi. ei'ror. In pi'epai'ing the financial stateinents, the trustees are i'esponsible for assessing the cliaritable conipaiiy's ability to continue as a going concern, disclosing, as applicable, niatters i'elated to going concern and iising tl)e going concern basis of accounting unless tlie trustees either intend to liquidate the charitable company oi. lo cease opei'ations, or liave no realistic altei'native but to do so. Our responsibilities for tlie audit of tlie fiiiaiicial statemeiits Oui. objectives are to obtain reasonable assurance about whether the financial statements as a whole are free fi'om Inaterial misstatement, whethei- due to fraud or error, and to issue a Repoi't of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee tliat an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fi'aud or eri'or and are considered niaterial if, individually or in the aggiegate, tliey could i'easonably be expected to influence tlie economic decisions ot useis taken on the basis of these financial statements. The extent to whicli our procedures al-e capable of detecting iiTegularities, including fi'aud is detailed below.. We assessed the susceptibility of the compangs financial statements to material misslateineiit, including how fi'aud miglit occur. Audit procedures performed by the conipany engagement tean) included: Identifying and assessing tlie design effectiveness of controls manageiiient l)as in place to prevent and detect Uiiderstanding how those cliarged with governance considered and addi'e55ed the potential for overi'ide of conts-ols or otliei. iiiappi'opi'iate influenee oveL' the financial i'epoi'ting process. Reviewing financial stateiiients disclosui'es and testing to supporting documentatioii to assess coinpliance witli applicable law ai)d regulations. Challenging assun]ptioiis and judgements niade by managenient in its significant accounting estiinates, iii pai'¢iciilai-: Acci'uals and pi'epayments - we cai'ried out a I'eview and i'ecalculation of acci'uals and pi'epayments to assess its appi'opi-iateness for inclusion within the financial statements Despite the audit being planned and conducted in accoi'dance with ISAS (UK) there remains an unavoidable I'isk tliat matei'ial misstatements in the financial statements may not be detected owing to inlierent limitations of the audit, and tliat by theii. very natui'e, any such instances of fraud oi. ii'i-egularity likely involve collusion, foi'gei'y, intentional misrepresentations, oi. tlie ovei'i'ide of inlei'nal conti'ols. A fuither desci'iption of oui. i'esponsibilities foi- the audit of the finaticial statements is located on tlie Fiiiancial Reporting Council's website at ww.frc.org.uklauditoi-si.esponsibilities. This description foi'ms pai't of oui. Report of the Independent Auditoi's. Page 13

ort of tlie Ind¢ ¢ndent Aiiditors to tlie Menjbers of Mei'se ide Jewish Commuiii Care Use of our repoi't Tliis i'eport is made solely to tlie ¢liai'itable compangs nieinb¢rs, as a body. in accordance witli Cliapter 3 of Pai't 16 of tlie Compat]i¢s Act 2006. Oui. audit work lias been und¢i'laken so that we miglit state to tlie cliai'ilable cotnpanys Ineinbers those i)iatters we are required to state lo tliem in ai) auditors, repoi't and foi- no oth¢i' pui'pose. To tlie thllest extent pei-mitted by law, we do iiot accept Ol. 8ssuine respoi)sibility to anyone otli¢r Il)an Ilie cliarilabl¢ company and tlie cliaritable coinpanys niembei-s as a body, foi. our audit work, for tliis i'epoi't, or for Ilie opinions w¢ have fornied. Tiin Clieri'y FCCA (Senioi. Statutory Auditor) for and on belialf of Haiiies Watts Statutoi'y Auditor 31'd Flooi. Pacifie Cliambers 11-13 Victoria Sti'eet Liverpool Merseyside L2 5QQ Date.. Page 14

Mei-se 'de Jewisli Coinmuiiit Cal'e Siateinent of Financial Activities for tlie Year Eiid¢d 31 March 2024 31.3.24 Total funds 31.3.23 Total nds Uni'estricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 115,300 13,505 128,805 264,259 Chai'itable activities Koslier meals Cliai'itable activities 35,447 35,447 8,272 33.354 6.845 8,272 Otliei. ti'ading activities Investinent iiicoine 17,138 87,079 17,138 87,079 19,467 74,916 Total 227,789 48,952 276,741 398,841 EXPENDITURE ON Raising funds 37,982 37,982 44,499 Cliaritable activities Kosliei- meals Cliaritable activities 19,858 196,532 73,911 16,730 93,769 213,262 69,371 278,600 Otlier 6,370 6,370 Total 260,742 90,641 351,383 392,470 Net gainsl{losses) on investments (21,316) (21,316) (185,682) NET INCOMEI{EXPENDITURE) Transfers between fuiids {54,269) (13,059) (41,689) 13,059 (95,958) (179,311) 17 Net inovement iii funds (67,328) {28,630) {95,958) (179,311) RECONCILIATION OF FUNDS Total funds brought forwai'd 2,031,500 71,503 2,103,003 2,282,314 TOTAL FUNDS CARRIED FORWARD 1,964,172 42,873 2,007,045 2,103,003 The notes foi'ni pat-t of these financial statements Page 15

Merse side J¢wisli Coininunil Care Balance Slieet 31 Maicli 2024 31.3.24 Total funds 31.3.23 Total funds Uni'estricted funds Restricted funds Notes FIXED ASSETS Tangible assets Investments 13 14 619,001 1,118,879 619,001 1,161,752 575,584 1,179,055 42,873 1,737,880 42,873 1,780,753 1,754,639 CURRENT ASSETS Debtoi-s Casli at bank 15 72,146 222,302 72,146 222,302 44,098 342,713 294,448 294,448 386,811 CREDITORS Amounts falling due within one year 16 (68,156) (68,156) (38,447) NET CURRENT ASSETS 226,292 226,292 348,364 TOTAL ASSETS LESS CURRENT LIABILITIES 1,964,172 42,873 2,007,045 2,103,003 NET ASSETS 1,964,172 42,873 2,007,045 2,103,003 FUNDS Uni'estricted ￿lldS Restricted ￿ndS 17 1,964,172 42,873 2,031,500 71,503 TOTAL FUNDS 2,007,045 2,103,003 These financial statenienls have been prepared in accoi'dance with the pi'ovisions applicable to cliaritable coinpanies subject to tlie small compaiiies i'egime. The financial statenients were appi'oved by the Board of Ti'ustees and authorised foi. issue and were signed on its behalf by.. on D L Shiffinan - Trustee The notes foi'm pai't of these financial statements Page 16

Mei'se ide Jewisli Coinmunit Cal'e Casl) Flow Statement for the Yeai. Ended 31 Marcli 2024 31.3.24 31.3.23 Notes Cash flows fi'oni opei'ating aetivities Casli genera¢¢d fi'om operations (72,856) 20,728 Net casli (used in)Iprovided by operating activities (72,856) 20,728 Casli floivs fl'oni investillg activities Purcliase of tangible fixed assets Piircliase of fixed asset investments Sale of fixed asset investmeiits {43,542) (104,896) 100,883 (127,937) 133,363 Net casli (used in)Iprovided by invesliiig activities (47,555) 5,426 Ch211ge in cas11 and egsh equivalents in the repor¢ing period Casli aiid cash equivalents at the beginiiing of tlle reportiiig period {120,411) 26,154 342,713 316,559 Ca511 and casli equivaleiits at tlie end of the reporting period 222,302 342,713 The notes foi'm part of these financial statements Page 17

Merse side Jewisli Coinmuiiit Care Notes to tlie Casli Flow Stateinent foi. tlie Year Ended 31 March 2024 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.24 31.3.23 Net expenditure for the reporting pei'iod (as per the Statement of Financial Activltles) Adjustments for: Depreciation cliarges Losses on investnieiils (Inci'ease)Idecreas¢ ill debtors Increase iii ci'editors {95,958) (L79,311) 125 21,316 (28,048) 29,709 156 185.682 4,317 9,884 Net eash (used in)Iprovided by opei'ations (72,856) 20,728 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Casli at bank 342,713 (120,411) 222,302 342,713 (120,411) 222,302 Total 342,713 (120,411) 222,302 The notes foi'm part of these financial statements Page 18

M¢rse side Jewisli Coininunit Care Notes to tlie Financial Statenienls foi- tlie Year Elided 31 Marcli 2024 ACCOUNTING POLICIES Basis of preparAng the financial statements Tlie financial statements of Ili¢ cliaritable coinpaiiy, wliicli is a public benefit entity undei- FRS 102, liave been prepared in accoi'dance with 11)¢ Charities SORP {FRS L02) 'Accounting and Reportiiig by Cliai-ities.. Statement of Recomm¢nd¢d Practice applicable to cliai'ities pi'eparing their accounts in accordaiice with tlie Finaticial RepoLting Standai'd applicable in tli¢ UK and Republic of li'elaiid (FRS 102) {effective l Januai'y 2019),, Financial Reporting Standai'd 102 'Tli¢ Financial Repoi'tillg Standai'd applicable iii the UIC and Republic of li'eland, aiid the Companies Act 2006. The financial stateinents have been pi'epared under tlie Iiistoi'ical Cost coiiventioii, witli the exception of investnients wliicli are included at inai'ket value. as inodified by tlie revaluation of cei'taiii assets. Tlie financial slateinents are prepai'ed in stei-liiig, wliicli is the functional cui'i-ency of Ille coiiipany. Moiietary ainounts in tliese finaiicial statements are i'ounded to the iiearest £, Mei'seyside Jewish Community Care is a registered charity {Charity Nunibei-: 1122902) in England and Wales. Tlie cliarity is a pi'ivate conipaiiy limited by guai-antee (Coinpany Nuniber: 06087087), willi tlie i'egistei'ed office at Sliifrin House, 433 Smithdown Road, Livei'pool, L15 3JL. The trustees coiisider tliat there al'e no matei'ial uncertainties about the Ti'ust's ability to continue as a going concern. Preparation of coiisolidated fillallci21 statement5 Tlie financial statenienls contain inforniation about Merseyside Jewish Comniunity Cal'e as an individual coinpany and do not coiitain consolidated financial infoi-lnation as the parent of a gi-oup. The chai'ity is exeinpt under Section 399{2A) of the Conipanies Act 2006 fi-oni the requii'enients to pi'epai-e consolidated flnancial statements. l)Icome All income is reeognised in the Statement of Financial Activities once the cliai'ity has entitlement to the funds, it is probable that the incoine will be i'eeeived and the amount can be measui'ed i'eliably. Expenditure Liabilities are i'ecogiiised as expenditure as soon as tliei'e is a legal or constructive obligation coinmitting the cliai-ity to tliat expeiiditure, it is probable that a transfer of economic benefits will be i-equii'ed in settleinent and tlie amount of the obligation can be nieasui'ed reliably. Expenditure is accounted for on an acci'uals basis and lias beeii elassified under headings that aggi'egate all cost i-elated to the category. Whei-e costs cannot be directly attributed lo particular lieadings Iliey liave been allocated to activities on a basis consisteiit witli tlie use of resources. Taiiglble fixed assets Depieciation is pi'ovided at the following annual l'ates in oi'dei. to write off eacli asset ovei. its estimated useful life. Fixtures and fittings 200/1 on I'educing balance Depi'eciation is iiot cliarged on the fi'eehold property as the ti'ustees consider the asset to liave a liigli i'esidual value wliicli i'ernoves the need foi- depi'eciation, The cliarity I'eviews each asset on an individual basis and capitalises at ¢osl. Tangible fixed assets al'e capitalised wliei'e t5)e acquisition value is gi'eatei. than £200. Freehold property Fi'eehold pi'opei'ties liave not been i'evalued. Taxation Tlie chai'ity is exempt fi'oin coi'poi'ation tax on its charitable activities. Page 19 continued...

Mei'se ide Jewish Coillmuni Care Notes to tlie Financial Statenients - continued foi. the Year Ended 31 Mai'ch 2024 ACCOUNTING POLICIES- continued Fund accounting Unr¢sti'icted ￿lidS can be used in accordance with the cl)aritable objectives at Ilie discretion of tlie li'ustees. Designated funds are uni'¢sti'i¢led thnds earIi)arked for particular pi'ojeels. Restricted funds can only be used for parli¢ulai' resti'icted purposes within the objects of tlie cliai'ffity. Restrictions arise wlien specified by tlie donor oi- wheii funds are raised for pai-ticular i'estricted pui'poses. Furtliei. explanation of the nature at]d put'pose of each ￿nd is included in the notes lo tlie fjnancial statements. Pension commitinents Tlie cliarity inakes defined contributioiis to the individual pensioii schemes of cei'lain employees. Contributions are cliai'ged in the accouiits as they become payable in accordance with Ilie rules of tlie scheme. Fixed asset investments Listed and unlisted iiivestnienls are accounted for at inai'ket value, all realised and uni'ealised gains and losses al'e included in the Statement of Financial Activities in the yeai. to which tliey relate. Interests in subsidiaiies are initially n)easured at cost ai)d subsequently n)easiired at cost less any accuniulated iinpairnient losses. Tlie invesLn)enls are assessed foi. impaii'nient at eacli i'eporling date and any iinpaii'inent losses or revei'sals of iiiipaii'ment losses al'e i'ecognised imniedialely in pi'ofit oi. loss. A subsidiary is an entity conti'olled by the company. Conts'ol is the power lo govern the financial and operating policies of the entity so as to obtain benefits from its activities. DONATIONS AND LEGACIES 31.3.24 31.3.23 Donations Gift Aid Legacies Subscriptions Doiiation - Merseyside Jewisli Community Care Sei'vices Limited Doiiation - Allerton Hebrew Congi'egation Donation - Childwall Hebrew Congi'egation Donation Merseyside Jewisli Women's Aid Society Appeal iiicome Gift Aid on appeal income 35,078 3,167 55,906 7,112 9,378 1,500 1,150 114 12,928 55,703 4,590 165,240 7,557 11,399 1,300 1,150 660 13,961 li 2,472 2,699 128,805 264,259 Page 20 continued...

Mei'se id¢ Jewisli Coinmuni Cal'e Notes to tlie Financial Statenients - continued for the Yeai Ended 31 Mai'cli 2024 OTHER TRADING ACTIVITIES 31.3.24 31.3.23 Suppoited Living Scheme 17,138 19,467 17,138 19,467 INVESTMENT INCOME 31.3.24 31.3.23 Investinent income 87,079 74,916 INCOME FROM CHARITABLE ACTIVITIES 31.3.24 31.3.23 Activity Koslier nieals Koslier llieals Cliaritable activities Chai'ilable activities lCosliei- meals income Sliifrin House activities Provision of services Sl)ifi'in House activities 32,801 2,646 7,238 1,034 33,354 6,845 43,719 40,199 CH2IRITABLE ACTIVITIES COSTS Direct Costs (see note 7) Koslier meals Cliarilable activities 93,769 213,262 307,031 Page21 continued...

Mei'se ide Jewisli Coiiiinuni Care Notes to tlie Financial Staten)ents continued foi. die Year Ended 31 Marcli 2024 DIRECT COSTS OF CHARITABLE ACTIVITIES 31.3.24 31.3.23 Staff costs Insui'ance Light aiid lieat Teleplione Postage and station¢ry Supported Living Sclieme Relief grants Kosliei- illeals expenses Special activities - Mental liealtli sei-vices Cemetery expeiises Sl)ifrin House - Activities Coinpuler iiiaintenance Repaii's & renewals Cleaiiing Depreciation 208,762 2,640 2,466 3,646 2,491 7,535 8,642 52,063 2,139 6,563 1,470 4,736 2,515 1,301 62 212,830 2,442 1,611 3.416 2,927 8,899 15.180 50,570 3.784 32,330 5,205 1,135 1,691 78 307,031 342,098 SUPPORT COSTS Governance costs Othei. i'esources expended 6,370 NET INCOMEI{EXPENDITURE) Net income/{expenditure) is stated after chargingl(crediting): 31.3.24 31.3.23 Auditoi's, i'eniuiieration Depi'eciation - owiied assets 6,370 125 5,733 155 io. TRUSTEES, REMUNERATION AND BENEFITS During tlie yeai's elided 31 March 2024 aiid 31 Mai-ch 2023 thei'e wei'e no ti'ustees, i-emunei'alion oi. othei. benefits. Ti'ustees, expenses There were no ti'ustees, expenses paid foi. the year ended 31 Mai'ch 2024 noi. foi. the yeai- ended 31 Mai'ch 2023. Page 22 continued...

Meise ide Jewisli Coi)Imuiii Care Notes to tlie Financial Stateinents - continued foi. tlie Year Eiid¢d 31 Mai-cli 2024 ii. STAFF COSTS 31.3.24 31.3.23 Wages and salai'i¢s Sockal seeui'ity ¢osts Otliei. pension costs 196,466 8,295 4,001 195,583 9.148 8,099 208,762 212,830 Tlie average moiitlily nun)bei' of einployees during tlie yeai. was as follows.. 31.3.24 31.3.23 Adininistration Cal-e team Ancillary 12 No eillployees received enioluments in excess of £60,000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Resti'icled funds Total funds INCOME AND ENDOWMENTS FROM Donations aiid legacies 259,209 5,050 264,259 Charltable activities Kosher meals Charitable activities 1,916 6,845 31,438 33,354 6,845 Othei. tradiiig activities Iiivestment income 19,467 74,916 19,467 74,916 Total 362,353 36,488 398,841 EXPENDITURE ON Raising funds 44,499 44,499 Charitable Activities Koslier meals Cliai-itable activities 18,850 208,744 50,521 69,856 69,371 278,600 Total 272,093 120,377 392,470 Net gainsl(losses) on i11vestnients (185,682) (185,682) NET INCOMEI(EXPENDITURE) Transfers betiveen funds (95,422) (53,763) (83,889) 53,763 (179,311) Net movement in funds (149,185) (30,126) (179,311) Page 23 continued...

Merse side Jewisli Cominuni Care Notes to the Financial Stateinents - continu¢d for tlie Yeai. Ended 31 Marcli 2024 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Uni'esti'iet¢d Resti-icled funds funds Total funds RECONCILIATION OF FUNDS Total funds brought forward 2,180,685 LOI,629 2,282,314 TOTAL FUNDS CARRIED FORWARD 2,031,500 71,503 2,103,003 13. TANGIBLE FIXED ASSETS Fixtures and fittings Fi'eeliold property Plaiit and Inachinei'y Coniputei. equipinenl Totals COST At l April 2023 Additions 574,962 14,055 5,729 594,746 43,542 43,542 At 31 Marcli 2024 574,962 43,542 14,055 5,729 638,288 DEPRECIATION At l Api'il 2023 Cliai-ge for year 13,433 125 5,729 19,162 125 At 31 March 2024 13,558 5,729 19,287 NET BOOK VALUE At 31 Mai'ch 2024 574,962 43,542 497 619,001 At 31 Mai'ch 2023 574,962 622 575,584 14. FIXED ASSET INVESTMENTS Shares in group uiidertakings Listed investments Unlisted investments Totals MARKET VALUE At l Api'il 2023 Additions Disposals Revaluations 973,929 104,896 (100,883) {9,833) 205,125 1,179,055 104,896 (100,883) (21,316) (11,483) At 31 Marcli 2024 968,109 193,642 1,161,752 NET BOOK VALUE At 31 Mai'ch 2024 968,109 193,642 1,161,752 At 31 Marcli 2023 973,929 205,125 1,179,055 There were no investment assets outside the UK. UK listed Investments are represented by: Page 24 continued...

Meise side Jewish Coininuni Cal'e Notes to the Fiiiancial Statements - continued foi. tlie Year Ended 31 Maicli 2024 14. FIXED ASSET INVESTMENTS- contiiiued 31.3.24 31.3.23 Fixd interest securities Equity sliai'es Alternative Casli 419,736 405,593 86,970 55,810 447,258 405,985 85,560 35,126 968,109 973,929 Cost oi. valuation at 31 March 2024 is represented by.. Sliares in gy'oup uiidei'takings Listed iiivestinents Unlisted liivestineiits Totals Valuatioii in 2024 Cost 968,109 193,642 1,161,751 968,109 193,642 1,161,752 The compansls investments at the balance sheet date in the share capital of companies include the following.. Merseyside Jewish Community Care Services Llmited Registered office.. 433 Smi¢hdowii Road, Liverpool, Ll 5 3JL Natui'e of business: Provision of Jewish Burials Class of shal'e: Oi'dinary £1 holding loo The following investments were niaterial in value at 31 March 2024: 31,3.24 Fii'st Trust Global Funds PIC GCP Asset backed inconie fund GCP Infrasti'uctui'e investmei)ts Ltd Lazard Global Equity Income Fund Majedie Investments PIC Ord Shares l Op Medalist Pai'tners Total Return Fund RM Infrasti'uctui'e Inconie PIC Ord Shares Ip TwentyFour Income Fund 37,464 34,000 39,765 43,744 37,425 41,637 45,300 46,122 Page 25 continued..

Mei'se id¢ Jewisli Communi Care Notes to tlie Financial Stateiiients - continued foi. tlie Yeai. Ended 31 Marcli 2024 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Tax recoverable Loans Olliei- debtors Ac¢i'ued intei'est Pi'epaymeiits 5,312 3,165 22,623 34,940 6,106 6,100 3,285 24,343 5,610 4,760 72,146 44.098 16. CREDITORS: ALVAOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Otliei- ci-editoi's Acci'uals and defei-red iiiconie Acci'ued expeiises 12,678 43,542 11,936 6,729 31,718 68,156 38,447 17. MOVEMENT IN FUNDS Net Inovenient in thnds Ti-ansfers between funds At E.4.23 At 31.3.24 Unrestricted fuiid5 Genei'al fi]nd 2,031,500 (54,269) (13,059) 1,964,172 Restrieted funds Rice Lane Cemetery Restricted income/expenses 45,346 26,157 (2,473) {39,216) 42,873 13,059 71,5(b3 (41,689) 13,059 42,873 TOTAL FUNDS 2,103,003 (95,958) 2,007,045 Net movement in ￿1]ds, included in the above al'e as follows: Incoming i'esoui'ees Resoui'ces expended Gains and losses Movement in ￿ndS Unrestricted funds Genei'al fuiid 227,789 (260,742) {21,316) {54,269) Restrieted funds Rice Lane Cemetery Resti'icted incomelexpenses 4,090 44,862 {6,563) (84,078) (2,473) (39,216) 48,952 (90,641) (41,689) TOTAL FUNDS 276,741 (351,383) (21,316) (95,958) Page 26 continued...

Mei-se side Jewisli Coinmunit Care Notes to tlie Financial Stateinenls - continued foi. tlie Year Ended 31 Mai'ch 2024 17. MOVEMEI NT IN FUNDS- continued Compai'atives foi. movement in funds Net niovenient in funds Ti'ansfei's between fuiids At 1.4.22 At 31.3.23 Un)'estYicted fuiids General fund 2,180,685 (95,422) (53,763) 2,031,500 Restricted funds Ric¢ Lane Cernelery Restricted iiicoinelexpeiises 74,313 27,316 (28,967) {54,922) 45,346 26,157 53,763 101,629 (83,889) 53,763 71,503 TOTAL FUNDS 2,282,314 (179,311) 2,103,003 Coinparative iiet movenient in ￿nds, included in tlie above are as follows.. Inconiing resources Resoui'c expended Gains and losses Movement in fvnds Uiirestricted funds Genei'al fund 362,353 (272,093) (185,682) (95,422) Restricted fullds Rice Laiie Cemetery Resti'icted incomelexpenses 3,363 33,125 (32,330) (88,047) (28,967) (54,922) 36,488 {120,377) {83,889) TOTAL FUNDS 398,841 (392,470) (185,682) (179,311) A curi'ent yeai. 12 nionths and prior year 12 inonths combined position is as follows.. Net movement in ￿ndS Ti'ansfei's between fi]nds At 1.4.22 At 31.3.24 Unresti'ieted fuiids General fuiid 2,180,685 (149,691) (66,822) 1,964,172 Restricted fuiids Rice Lane Cemetery Restricted incomelexpenses 74,313 27,316 (31,440) (94,138) 42,873 66,822 101,629 (125,578) 66,822 42,873 TOTAL FUNDS 2,282,314 (275,269) 2,007,045 Page 27 continued...

Mei'se side Jewisli Comi)iuiiit Care Notes to the FÈnancial Stateinents - continu for tlie Year Ended 31 Mai'cli 2024 17. MOVEMENT IN FUNDS - continued A curi-ent year 12 iiionths and prior year 12 months combined net movement in funds, included in tlie above are as follows- Ineoniing resoui'ces Resoui-ces expended Gains and losses Movement in funds Unresti'icted funds Genei"al fund 590,142 (532.835) (206,998) (149,691) Restricted fuiids Ri¢e Lane Cemetery Restricted incomelexpenses 7,453 77,987 {38,893) (172,125) (31,440) {94,138) 85,440 {211,018) {125,578) TOTAL FUNDS 675,582 (743,853) (206,998) (275,269) 18. EMPLOYEE BENEFIT OBLIGATIONS During ¢lie yeall. ended 31 March 2024 Mei'seyside Jewish Con)muni¢y Care paid £4,001 (2023 £8,099) kn defined coiiti'ibutions to the i11dividual pension scliemes of certain eniployees. At 31 March 2024 pension contributioiis of £479 (2023.. £730) wei'e payable and included within accrued expenses, 19. RELATED PARTY DISCLOSURES As at 31 March 2024 Merseyside Jewish Comniunity Cal'e has i'ecognised the following i'elated parttes: Merseyside Jewisli Repi'esentative Council (an incorporated i-egistei'ed charity, charity numbei. 1140569) Ti'ustee G Globe is currently a tyustees of Merseyside Jewish Representative Council. Dui'ing tlie yeai. ended 31 Marcli 2024 Merseyside Jewisli Community Care provided adininisti'ative services to Mei-seyside Jewisli Represeiitative Council at a cost of £5,000 (2023: £5,000). The trustees concei'ned did not influence oi. benefit fi'om tliese transactioiis. As at 31 Mai-ch 2024 Merseyside Jewish Coininunity Care was owed £5,383 (2023.. £5,359) by Merseyside Jewisli Repi'esentative Council. 20. RESTRICTED FUNDS Rice Lane Cemetery This ￿nd is used solely foi. tlie niaintenance and i'epaii. of Rice Lane Cenietei'y, Hazeldale Road Road, Walton, Liverpool, L9 2BA. Kosher meals luneh and activlty clubs Donations wei'e I'eceived fi'om vai'ious cominunal organisations to help ￿nd the cosls 2ssociated willi this Service. The i'elief of poverty aiid distress Donations fi'om Merseyside Jewish Women's Aid Welfai-e Society and other anonymous donations wei'e received to fund specific hardship cases and help thnd food pai-cels at Pesacli. Mental health support group Page 28 continued...

Meise ide Jewisli Communi Cal'e Notes to tlie Financial Statements - continued foi. tlie Year Ended 31 March 2024 20. RESTRICTED FUNDS - continued Donations were received froni meinbei's of the coinniuiiity to help fund the costs associated witli tliis servi¢¢. 21. DESICNATED FUNDS Tliese Iiave beeii been ¢arniarked by th¢ t￿SteeS to cover tlie costs of ￿tllY¢ Kosher nieals s¢rvices and Supported Living Sclieines. Page 29

Mei-se side J¢wish Cojninunit Cal'e Detailed Stateinent of Financial Activities foi. tlje Year Ended 31 Marcli 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legacies Donations Gift Aid Legacies Subscriptions Donation - Merseyside Jewish Community Car¢ Sei'vices Limited Donation - Allei'ton Hebrew Coiigi-egation Donation Cliildwall Hebrew Congregation Donation Merseyside Jewisli Woiiien's Aid Society Appeal iticome Gift Aid oil appeal iiicome 35,078 3,167 55,906 7,112 55,703 4.590 165,240 7,557 9,378 1,500 1,150 11,399 1,300 1,150 114 12,928 2,472 660 13,961 2,699 128,805 264,259 Other tradiilg activities Suppoi-ted Living Sclieme 17,138 19,467 Investmeilt income Investment income 87,079 74,916 Cliaritable aetivitles Kosher meals income Pi-ovision of services Shifi'in House activities 32,801 7,238 3,680 33,354 6,845 43,719 40,199 Total Incoming resources 276,741 398,841 EXPENDITURE Raising doiiations aild legacRe$ Rates and water Insurance Light and heat Teleplione Postage and statioiiei'y Sundi'ies Repaii's and renewals Cleaning Publicity Computer maintenance Carried forwai-d 1,027 2,639 2,467 3,646 5,812 6,835 2,515 1,301 1,690 4,736 32,668 1,314 2,442 1,610 3,416 6,829 7,879 1,135 1,691 490 5,204 32.010 This page does not foi'in pai'l of the statutory financial statements Page 30

Mei'se side Jewisli Coinmunit Care Detailed Statement of Financial Activities foi. tli¢ Year Elided 31 Mai'cli 2024 31.3.24 31.3.23 Raising donations and legacies Brouglit forwai'd Outreach services Depreciation of taiigible fixed assets 32,668 32,010 5,000 78 62 32,730 37.088 Investnieiit n)anagen)eiit costs Poi'tfolio managemei)t 5,252 7,411 Cllai'itable activities Wages Social security Pensions Insurance Liglit and lieat Telephone Postage and stationery Suppoi'ted Liviiig Sclieme Relief grants KoslL¢r ineals expenses Special activities - Mental health services Cemetery expeiises Sliifrin House - Activities Computei. maintenaiice Repaii's & renewals Cleaning Depreciation of tangible fixed assets 196,466 8,295 4,001 2,640 2,466 3,646 2,491 7,535 8,642 52,063 2,139 6,563 1,470 4,736 2,515 1,301 62 195,583 9,148 8,099 2,442 1,611 3,416 2.927 8,899 15,180 50,570 3,784 32,330 5,205 1,135 1,691 78 307,031 342,098 Support costs Govei'nance costs Auditors, remuneration Trustee's meetiiigs 6,370 5,733 140 6,370 5,873 Total resources expended 351,383 392,470 Net {expei)diture)lii)come before gains and losses (74,642) 6,371 Reallsed recogiiised gaii)s and losses Realisedlunrealised gainsl {losses) on investments (21,316) {185,682) Net expenditure (95,958) {179,311) This page does not foi'm pai't of the statutoi'y financial statements Page31