2025-03-31-accounts

MERSEYSIDE JEWISH COMMUNITY CARE ANNUAL REPORT 2025 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 (Charity Number 1122902 Registered Company Number 6087087 England) Page 7 Financial Statement- Balance Sheet (Charity Number 1122902 Registered Company Number 6087087 England) Page 8 Financial Statements- MJCC Services Ltd . Page 9 (Registered Company Number 6107330 England) Chief Executive's Report . Page 10

MERSEYSIDE JEWISH COMMUNITY CARE BOARD OF DIRECTORS 2024- 2025 President MrAndrew Ross Vice-President & Honorary Treasurer Honorary Secretary Mr David Shiffinan Mrs Michelle Beaver DIRECTORS Mrs Janet Rosen (Past President) Dr Michael Fraenkel (Past President) Gordon S Globe (Past President) lan Harris (Resigned) Laurence Lee Philip Sapiro (Resigned) Wendy Blumenow Lorna Baygot STAFF 2024- 2025 Chief Executive and Finan￿ Manager Mechelle Walker Finance and Administration Officer Linda Edwards Operations Manager Evelyn Ross Administrator Administration and Information OffI￿r Administration and Support Worker Karen Mclntyre Carole McGirr Lisa Alis Community Care Manager Community Care Co-ordinator Community Care Co-ordinator Community Care Co-ordinator Sandra Ellenbogen Anthea Simon Susan Goldenberg Lucy Banning Cook Co-ordinator Kitchen Assistant William Seston Natasha Cohen Relief Kitchen Assistant Sara Goldsmith

MERSEYSIDE JEWISH COMMUNITY CARE PRESIDENT'S REPORT 2024- 2025 On behalf of Andrew Ross who cannot be here tonight, l (Janet Rosen Past President) am pleased to be able to present this report at the end of my second year as President of Merseyside Jewish Community Care. This report presents another successful year of welfare service provision from April 2024 to 31 March 2025. 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. now report some of the positive activities and achievements that have taken place throughout 2024 2025. The Charity had 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 365 clients through person ￿ntred casework (372 last year). The team is headed by Sandra Ellenbogen together with Anthea Simon, Susan Goldenberg and Lucy Banning. Their endeavours actively improve the lives of so many people. The Kosher Meals service provided 4,156 meals (4,686 last year). The kitchen has gone 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 servi￿. We are in the process of rebranding our kosher meals deliveries to more reflect the modern times we live in. Food deliveries are now part of everyday life. In April 2025, 54 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 Experien￿, for clients led by Rabbi Fagleman to whom we give our thanks. This year, Merseyside Jewish Community Care ￿lebrated its 150th anniversary, and we have held a number of events to mark this milestone. Since our humble beginnings in 1875, we have remained committed to a clear mission" caring for the most vulnerable people in our community. To mark this occasion, we launched an Anniversary Appeal, asking members of our community, along with former residents who have since moved away, to support us by making a one-off donation, pledging a fixed monthly amount, or considering leaving a legacy gift. We rely solely on donations to provide our services. as we receive no financial support from the local authority or ￿ntral government. On behalf of our service users, I sincerely thank all of you who have donated, and those who are yet to do so. The Citizens Advi￿ (Wavertree) continues to work with our Charity by providing an outreach service every Tuesday morning based at Shifrin House. Wavertree Citizen's Advice provided a Servi￿ 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, divor￿ or general money worries to access urgent professional help. The Citizen's Advice has enabled Merseyside Jewish Community

MERSEYSIDE JEWISH COMMUNITY CARE Care clients to access £51,000 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. Our investment sub-committee meets regularly to monitor and review our policy and strategies whilst maintaining cautious and prudent controls. 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, Anthea Simon and Lucy Banning. Admin Team, Evelyn Ross, Karen Mclntyre, Lisa Alis, Carole McGirr and Linda Edwards. Kitchen Team, Will Seston, Natasha Cohen and Sara Goldsmith. I have been privileged to have had David Shifman and Michelle Beaver on my Executive for the past year. Their experience and skills have been of considerable benefit to our charity. l also wish to sincerely thank Merseyside Jewish Community Care's Directors who have contributed to the leadership and management of the organisation during this challenging year. Finally, to end my report l appeal to the Community to continue to support us in our worthy endeavours. It is inevitable that our role will continue to evolve as we meet the future challenges facing members of our community- 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. Mrs Janet Rosen on behalf of Mr Andrew Ross President

MERSEYSIDE JEWISH COMMUNITY CARE Honorary Treasurers Report 2024-2025 On behalf of David Shiffman who cannot be here tonight l (Mechelle Walker) am pleased to be able to present David's report having completed his second year as Honorary Treasurer, l 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 £166,154 which is mostly due to increasing costs to run our everyday services, increased costs relating to charity funerals and a decline in donations and legacies. Going forward charity funerals will be funded by the community with the support of MJRC and all of the Shuls in Liverpool. We received a legacy totalling £2,000 from the Late Zena Ellenbogen. This level of support is vital to enable us to maintain our ServI￿S 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 advi￿ 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 ne￿SSary 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 2025. 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 2025 this target was met and the investment income was £68,884. Looking back over the last year the accounts show" The Major Appeal from 2018 saw donations totalling £14,715 which included Gift Aid of £2,327. The Pesach appeal. New Year appeal, general donations and subscriptions saw donations totalling £66,602 which included Gift Aid of £4,597. Gift Aid has been a major benefit to Merseyside Jewish Community Care and has brought in a total of £6,924. 1 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. Community organisations including Shuls have donated a total of £3,550 which is often used for specific hardship cases and activities. Merseyside Jewish Community Care continues to provide guidan￿, advi￿ 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 £13,390 have been awarded during the year. The majority of these grants have funded basic essentials such as food and clothing for our clients.

MERSEYSIDE JEWISH COMMUNITY CARE This year. MJCC ￿lebrateS its 150th anniversary. and both the Board and Staff Team have launched a 150 Year Appeal to honour the volunteers who have shaped MJCC into what it is today. On behalf of the Board and Staff, I thank each and every one of you here today for your ongoing support. 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 DJH Audit Limited (formerly Haines Watts) and I would like to express the Board's thanks to them for their continued services. Mrs Mechelle Walker on behalf of Mr David Shiffman Hon. Treasurer

MERSEYSIDE JEWISH COMMUNITY CARE Statement of Financial Activities For the Year Ended 31 March ?025 Unrestrieted FuDd5 Restricted FuDd5 2025 Totsl Funds 2024 Total Funds Income and EDdowment5 From Donations and legacies Charitable aelivities Kosher Meals Charitable activities 88,485 128,805 35,485 5,450 35,485 8,740 35,447 8,272 3390 Other Irading activities Investment Income 15,859 68,884 15,859 68,884 17,138 87,079 Total 176 518 47,995 224 513 276,741 Expe￿dIt￿re On Raising funds Charitable activities Kosher Meals Charitable activities Other 57,442 57,442 75,519 13,765 75,519 269,464 93,769 213,262 255.699 Total 313,141 89284 402,425 351,383 Nel gains/lloses) on investments 11,758 121,316) Iyet Income /Expenditure (124,865) (41289) (166,154) (95,958) Transfer between funds (33,587) 34,968 lJ81 Iyet movement in funds (158,452) (6J21) (164,773) (95.958) RECONCILIATION OF FUNDS Total funds brought fonvard 1,952,415 42,873 1,995288 2,1 OJ,003 Total Funds Carried FoTh8rd 2 007 045

MERSEYSIDE JEWISH COMMUNITY CARE Balance Sheet At 31 March 2025 Unrestricted Restricted Funds Funds 2025 2024 FIXED ASSETS Tangible Assets Investments 610,194 1,121,570 610,194 1,158,122 619,001 ,161,752 36,552 1,731,764 36,552 1,768J16 1,780,753 CURRENT ASSETS Debtors Cash at bank 43,419 38J57 43,419 38J57 72,146 222,302 81,776 81,776 294,448 CREDITORS Amounts falling due within one year {19,577) (19,577) {68,156) NET CURRENT ASSETS 62,199 62.199 226,292 TOTAL ASSETS LESS CURRENT LIABILITIES 1,793,963 36,552 1,830,515 2,007,045 NET ASSETS 2 007 045 FUNDS Unrestricted funds Restricted funds ,793,963 ,964,172 TOTAL FUNDS 2 007 045

MERSEYSIDE JEWISH COMMUNITY CARE Merse side Jewish Communi Services Limited No 6107J30 Profit and Loss Account For the Year Ended 31 March ?025 31.3.25 Total 31.3.24 Total Turnover 23,998 28,558 Administrative Expenses 23,998 28,558 OPERATING PROFIT and PROFIT BEFORE TAXATION {1) (2) Tax on profil PROFIT FOR THE FINANCIAL 'EAR Balance Sheet At 31 March 2025 31.325 CURRENT ASSETS Debtors Cash at Bank 2,700 15,944 2,250 16,328 18.644 18,578 CREDITORS Amounts falling due within one year 12.061 11,995 NET CURRENT ASSETS 6,583 6,583 TOTAL ASSETS LESS CURRENT LIABILITIES CAPITAL AND RESERVES Called up share capital Retained eamings 6,582 6,582 SHAREHOLDER'S FUNDS

MERSEYSIDE JEWISH COMMUNITY CARE MERSEYSIDE JEWISH COMMUNITY CARE CHIEF EXECUTIVEYS REPORT 2024 - 2025 SERVICE PROVISION iskn 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 Éel 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. rA (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 ServI￿S 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 Servi￿ provided 4,156 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.

MERSEYSIDE JEWISH COMMUNITY CARE 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 ￿lebrated during the year. Merseyside Jewish Community Care ensures that Lunch and Activity Clubs include a ￿lebratiOn 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 54 Pesach Par￿lS 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 ser41￿S and need signposting to appropriate local resources. kE5 (The Care Team - Lucy Banning, 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 Co- ordinator 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).

MERSEYSIDE JEWISH COMMUNITY CARE Resources - Merseyside Jewish Community Care provides support and training resources for staff, volunteers and other individualslagencies 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 obtaining appropriate servI￿s. 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 £13,390 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 aC￿sS over £51,000 from benefits, alloWan￿S 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 Servi￿ 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 ServI￿S 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 Pla￿ 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 advi￿. Visual Support Group members have benefitted this year from a vibrant programme of activities and outings e.g. trips to the Empire theatre, garden ￿ntres, 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.

MERSEYSIDE JEWISH COMMUNITY CARE Shopping Service We provide shopping for people who are unable to go shopping themselves. We have provided 217 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 Clubslhospital appointments. This service has proven very popular with our community. 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 practi￿ 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 servi￿ 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 Chol￿s. 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 Confiden￿ to the many communal organisations we support. Evelyn Ross was recruited in January 2023 as Operations Manager and has 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. (Evelyn Ross) Administrative Support for the Care Team Professional administrative and finance support to assist the Care Team and ensure the smooth operation of welfare and wellbeing ServI￿S is an essential ongoing requirement. The development of wellbeing services based at Shifrin House has extended the Administration Team's role with regard to regular liaison with clients and support for the Care Team. MERSEYSIO (Administration/Finance Team - Carole McGiff, Lisa Alis, Karen Mclntyre and Linda Edwards)

MERSEYSIDE JEWISH COMMUNITY CARE 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 circUmstan￿s, 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 RI￿ Lane (701573) until the Charity wound up, 31 De￿mber 2006. Merseyside Jewish Community Care has continued to maintain the grounds with the Friends of RI￿ 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 RI￿ Lane had been provided by South Liverpool Cleaning sen11￿ (SLCS) who delivered a high standard of Servi￿ for over 3 years for which we have been most appreciative. Standards are being monitored and reviewed by the Committee. 111111111, Iiiiiii, 11 •iilal i!!!•. Repairs are now complete on the gate at RI￿ Lane to improve security. Donations are falling every year and the Friends of RI￿ Lane work tirelessly to continue to raise funds for further wall repairs and ground maintenance 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

MERSEYSIDE JEWISH COMMUNITY CARE charity's 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. 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 declining 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 consequen￿, the Community's financial reSoUr￿S 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. servI￿s have not been supported by fvnding 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 fvnds every year through various appeals. Without the support of the donors, we cannot continue this valuable servi￿. 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 Servi￿ 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 serdices.

MERSEYSIDE JEWISH COMMUNITY CARE We have 143 dedicated and devoted volUnt￿rs, 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 re￿1ve support and ServI￿S as required. 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

REGISTERED COMPANY NUMBER: 06087087 (England Ind Wales) REGISTERED CHARITY NUfvIBER: 1122902 rt of the Trustees an Financial Statements for the Year Ended 31 March 2025 for Merse side Jewish Communit Care DJH Audit Limited P￿lf1¢ Chambers I I-L3 Victoria Street Liverpool L25QQ

Mers side Jewish Communit Care Contents of the Financial Statements ft)r the Year Ended 31 March 2025 Page Report of the Trustees I to 12 Repoit of the Independent Auditor 13 to 15 Statement of Financial Activities 16 alance Sheet 17 Cash Flow Staleinent Note5 to the Cash Flow Statement 19 Notes to the Financial Statements 20 to 32 Detailed Statement of Financial Activities 33 10 35

Merse side Jewish Communi Care ort of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, pi'esent their repoit with the finan¢ial statements of the chari¢y for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Rewrting by Charities.. Staleinent of Recommended Practice applicable to charities pi'eparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Page I

Merse side Jewish Communit Care It of the Trustees for tlie Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Objectives and aims Merseyside Jewish Community Care aims to provide a comprehensive welfare service for Jewish individuals and famili¢s in Merseyside, and organisations and professionals who interact with the Community. How our Activities deliver public benefit The trustees have given due consideration to the Chai'ity Commission guidance on the operation of the Public Benefit requirement. Our main activities and wl)o we try to help al'e desci-ibed below. All oui. charitable activities enhance people's lives, support mental and physical wellbeing, focus oti the prevention of ill-health and provide "value added" community care and are undertaken to further our charitable purposes for the public benefit. The relief of poverty and distress Small grants are made available lo individuals and families in urgent f2nancial need. Holiday and respite grants are provided for children, people with a disability oi. lemiinal illness. Grants are made to enable people to improve their quality of lif4 health, well-being and cii'cumstances. Finanei<il Strength and effieiency Managing tlie organi5ation to maintain financial strength and stability thmugh prudent budgeting and the careful management of income and expenditure. Identifying and meet the welfare needs of the Community Merseyside Jewish community Care provides welfare services that can be accessed, Monday to Thursday 8.00 am 4.00 pm, Friday 8.00 am 1.00 pm. Clients rnay utilise as many 5ervi¢es as required ¢.g. daily, weekly, monthly. Referrals ¢an come from the individual, their general practitioner, liealth professional, i-elative or friend. Every potential client is assessed by Ilie Comniunity Care team. Service provision and performance are m¢c1siired through review and evaluation which is reported to the trustees. Improvements to current services and new developments are strategically planned lo ineet identified need. Providing a range ofeulturally sensitive services All activities and services ￿'e provided in a culturally sensitive manner. Jewish festivals are celebrated throughoLIt the year. Pesach parcels were delivered throughout the ￿mmunitY and hospitals. Providing administrative and culturAI resource Mei'seyside Jewish Community Care provides a range of administrativ¢ services to other wmniunal organisations and offer cultural infonnation to the widcr comniunity. Thei-e is considerable experience and expertise within the highly efficient administrative and finance team at Sliifrin House. wliich gives confidence to the many Jewish charitable organisations that we suppor¢. EquAlity and diversity Merseyside Jewish Community Cal'e has a strong commitment to equal opportunities and all Jewish people referred to Mei'seyside Jewish Community Care are treated impartially, fairly and positively. Access is enabled to activities by utilising disability accessible venues in the community. Diversity is welcomed through the activities. The opw)rtunity lo work with people of different race, nationality, ethnic or national origins, gender, niarital status, physical or mental disability, religious beliefs and practices. age, ¢lass and sexuality is ivelcomed. Kosher meA15, lunch and activity clubs This service works to provide what Iiiay be for soine recipients the only hot kosher meal they receive each week. Our meals on wheels and weekly senior citizens activity clubs at Rex Cohen Court provide a nutritious meal in a social and safe environment. Other wellbeing activities for senior citizens take place at Shifrin House and Allerton Sliul. A ￿1] programrne ot activities is provided throughout the year to enable socialisalion to prevent loneliness and isolation MentRI he4ilth 5UPPOrt group Page 2

Merse side Jeivish Communi Care ort of the Trustees for the Year Ended 31 March 2025 This supports adults with mental health or stress r¢lat¢d problems. Individuals are encouraged to improve their communication skills. manage the symptoms of their ditTiculiies and acknowledge a¢hievements in their lives. Visual support group This provides a nionthly support group for the visually impaired in the Jewish community. All our referrals include an assessment of visual impairment and where required appropriate support services such as shopping. transport and disability aids are put in place. The group has a vibrant programme of a¢tivities, outings and inter-functions. Cirers Servfiees Carers Services pi'ovide shoit i'espite breaks, support and information for carers. Tliere is an increasing demand for this service. Carers particularly want to know how to access services and need signposting to appropriate local resources. Hospital visiting Merseyside Jewish Community Cair operates dedicated hospital visitation teams at the Royal Livei'pool. Whiston, and Broadgreen ospitals. However, as of the year ended 31 Mai'ch 2022, government Covid-19 restrictions have prevented us from accessing ward lists. We now depend on family and friends to inform us about patients in hospital. Our staty and volunteer teams are wminitted to ensuring that every Jewish patient receives a visitor and can access support and guidance for available services. Shopping service Staff provide a shopping service for people ￿4)0 are unable to go shopping without support. In the year ended 31 March 2025 we provided this service on 217 (2024- 185) occasions. Transport Staff and volunteei's provide transport for those members of the Jewish community who require additional support to attend the kosher meals lunch clubs or hospital appointments. Bereavement seryice Care and administrative teams have worked together to provide advice and support to i-ecently bereaved members of the Jewish conllnunily. This involves sending a letter and information leaflet to the recently bereaved offering both bereavement advice and support services. In the year ended 31 March 2025 Merseyside Jewish Community Care contacted 21 (2024 - 31) people offering bereavement support seivices. Supported Living Merseyside Jewish Community Care provide a Supported Living Scheme. Jewish people requiring support are able to niove into their own homes and liave been enabled to live independently. Merseyside Jewish Comtnunity Care continues to ivork in partnership with the Liverpool J¢wish Housing Association and PSS. Riee Lane Merseyside Jewish Community Care provides maintenance for Rice Lane Cemetery; this includes garden maintenance, Ivall repair. gravestone repairs and litter picking. Pathways between the rows of graves have been cleared to make access easier and safer. Page 3

Merse side Jewish Communit Care ort of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities During the year ended 31 March 2025 Merseyside Jewish Community Care'5 services support 517 (2024 529) registered clients throiigh person centred casework. This reflects the demand for practical and emotional siipport during a ci'isis, help to make ari-angements for home care and pei'sonal sei'vices, referrals for social care services, infomiation and support foi. people with welfai-e and health problems and their families. Durin8 tlie year ended 31 March 2025 Nler5eyside Jewish Community Care provided 30 Carers breaks. In the year ended 31 March 2025 the kosher meals service provided 4,156 (2024 - 4,686) meals. One part time cook coordinator and one part time kitchen assistant are supported by a team of kitchen volunteers. They work to provide what maybe for some recipients the only hot koslier ineal they receive each week. Jewish festivals are Celebrated during the year. Merseyside Jewish Community Care ensures that the lunch and activity clubs include a party and celebration meal at Yom Tovim and ministers are invited to come and speak to the groups. Celebrations during Ihe year usually include Su￿0t, Chaniikah, and Purim parties held at Rex Cohen Court hall. A total of 54 {2024- 63) Pesach parce15 were 'delivered thi-oughout the Jewish COlTununity and hospitals. During the year ended 31 March 2025 Merseyside Jewish Community Care made relief grants of £13,390 (2024 - £8,642) to individuals and families in financial need wliicli also includes charity funerals. Merseyside Jewish Community Care has provided community suppoil to access benefits, pensions, debt counselling and other financial matters. While the services oftered by Meiseyside Jewish Community Care cover the whole of Merseyside. the majority of clients on the database live in South Liverpool, where the office and administrative base for tlie organisation are located. Activities are carried out at Jewish Community venues ￿1th disability access in South Liverpool. The care team provide outreach work for socially and economically deprived clients in areas such as Huyton, Wirral and Souihport, Merseyside Jeivish Community Care also support families who have moved to surrounding areas. There is considerable experien¢e and expertise within the highly eificient administi'ative and finance team at Shifrin House. They provide services foi. the many Jewish cliaritable organisations that Merseyside Jewish Community Care supports. Merseyside Jewish Community Care continues to provide both administrative and social services to the JeHqsh community in Merseyside through a sinall team of staff based at Shifrin House and supwrt from volunteers who donated their time at an estimated total value to Merseyside Jewish Community Care tor the year ended 3 1 March 2025 of £ 30,28J (2024 £29,600). The services provided enhance people's lives, support mental and physical well being, focus on the prevention of ill health and provide "value added" community care. Tliese welfare services have had an impact on people's well being and have reduced tlie feelin8 of isolation and have also improved our client's financial situations. In the years ended 31 March 2025 and 31 March 2024 Merseyside Jewish Community Care ivas never closed due to stalrshortage or ill hcalth. External factors Merseyside Jewish Community Care is subject to regulation by both the Charity Commission and Companie5 house, these regulations include compliance and the completion of returns witliin deadlines. Page 4

Merse side Jewish Communit Care Re ort of the Trustees frir the Year Ended 31 March 2025 FINANCIAL REVIEW Principal funding sources Total incoming resources foi. the year ended 31 March 2025 were £ 224,513 (2024- £276.743). During the year ended 31 March 2025 legacies of £ 2.000 (2024 - £55,906) were received and Merseyside Jewish Conimunity Care is most grateful. Legacies are of considerable help. but cannot be relied upon every year as regular income. Income from the kosher rneals service for the year ended 31 March 2025 ivas £ 34.485 (2024 £34,301). Merseyside Jewish Community Care received income in the ye&r ended 31 March 2025 from the pi'ovision of administr&tive services to othei. communal charities of £ 7,492 {2024- £7,238). Income from the Suppoiled Living Scheme for the year ended 31 March 2025 was £17,138 (2024 - £19,467). The community continues to show its support to all of Merseyside Jewish Community Care appeals. The 2018 appeal saw donations tolalling £14,715 (2024 £15,401 } which includes Gift aid of £ 2,327 {2024 £2,472). The Pesauh appeal, New Year app¢al, general donations and subscriptions saw donations totalling £66,602 (2024- £43.859) which includes Gift aid of £ 4,597 (2024 £3,166). Allerton Hebrew Congregation, Childwall Hebrew Congregation, and Merseyside Jewish Wonien's Welfare Society continue to support Merseyside Jeivish Community Care with donations totallin8 £3.550 during the year ended 31 March 2025 (2024-£2764). Some of these donations are restricted and are used for specific hardship such as food and clothing, to help fvnd the activities at the luncheon clubs. and the provision of mental health services. During the year ended 31 March 2025 Merseyside Jewish Cominunity Care received total investment income of £ 68,884 (2024 £87,079). Of this total £ 56,564 (2024- £63,160) was from listed investsllents and the remaining £ 12,320 (2024 £23,919) was from a mixture of unlisted investm¢nts and cash held on bank deposits. During the year ended 31 March 2025 Merseyside Jewish Community Care gave out relief grants totalling £ 13,390 (2024 - £8,642). the majority of these grants have funded basic essentials such as food and clothing. The grants also includes charity funerals. The total cost of providing the kosher meals service for the year ended 31 March 2025 was £48.845 (2024 - £52,063). The decrease in costs is mostly due to the falling numbers of meals. During the year ended 31 March 2025 Merseyside Jewish Community Care spent a total of £13,765 (2024 £6,563) on Rice Lane Cemetery. The cost iiicluded gai-den maintenance, gravestone repairs. wall repairs and litter pickiiig. Page 5

Merse side Jewish Communit Care Re ort of the Trustees for t]ie Year Ended 31 March 2025 FINANCIAL REVIEW Investment policy and objectives In view of Ilie inevitable fliictuations in annual income, which is based on fundi'aising and donations, Merseyside Jewish Community Care requires income from its investments to assist in tinan¢ing services. The poli¢y therefore is to generate sufficient income to enable service provision to continue to meet the needs of the Jewish commiinity. Investmerjt of funds is overseen by the trustees, investment risk should be low to inoderate with ethical investments being favoured. Merseyside Jewish Community Care takes advice from appointed investment managers, Ivho twice annually attend investment sub-committee meetings conducted by certain trustees, at which they provide investment reports. The investment Strategy is based upon.. 45 % cash and fixed interest 40% equities 15 % properly The investment sti'ategy is reviewed annually by Ilie Iruslees. Reserves policy As at 31 March 2025 Merseysid¢ Jewish Community Care had unrestricted funds nol committed or invested in tangible fixed assets of £1,793,963. Based on current expenditure levels, this equated to approximately two years running Costs. Merseyside Jewish Community Care needs reserves for the following reasons.. The needs of the modern Merseyside Jewisli Community are changing thus it will be necessary to fund new welfare services in order to continue to develop services and meet future need and ens￿'e the future of culturally Jewish ivelfare service provision in Mcrsey5idc. l. Merseyside l)as a declining and a. (Feing Jewish population.. the resulting decrease in donations being received creates a highly VLElnerable and uncertain future. Meiseyside Jewish Community C1< re would NOT be able to quickly replenish resources solely from donations. 2. To be able to cover all contractual liabilities when they fall due. 3. To rninimise risks posed by major external changes such as a decline in donor's support, change in Government legislation for claiming gift aid or a fall in the stock market. 4. Reserves enable Mersey5ide Jewish Community Care to generate investment income. attract match funding from funding contracts and be an independent organi5ation. 5. To cover funding shortages in times of low investment returns. 6. Most projects are supported by short term time limited funding and it is only by having sufficient reserves available that the long term ¢ontinLiity of sei'vices can be ensured. The trustees believe the following are the essential requirements in maintaining the level of reserves: l. Reserves are to be maintained at a level which ensures that the core activilies could continue during a period of unforeseen difficulty and enable it to be operational for three years and thus ensure continuity of services. 2. Eieserves arc sufficient to fund future specific projects such as the Supported Living Scheme and the major refurbishment of Shifrin House. The reserves policy is reviewed manually when preparing the biidget for the forthcoming year. The level of reserves is constantly monitored and pai'ti¢ular attention is paid to the level of income which is very vulnerable ¢0 change outside the control of Merseyside Jewish Cominunity Care. Page 6

Merse side Jewish Communit Care ort of the Trustees for the Year Ended 31 March 2025 FUTURE PLANS Merseyside Jewish Community Care is committed to the welfai'e needs of the Jewish community and we are looking to furihei. expand the already established activity clubs to proinote health and wellbeing. The c4)st of the new activity clubs will be financed from accumulated reserves and fundraising. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Merseyside Jewish Community Care is a charitable company limited by guarantee. incorporated on 6 Febi-uary 2007 and registered as a charity on 21 February 2008. The company was established under a Memorandum of Association which establishes the objects and powers of the charitable company. and is governed under its Articles of Association. The liability of the trustees is limited, in the event of the company being dissolved the trustees are requii'ed to contribute an amount not ex¢¢¢ding £10. Recruitment And Appointn)ent of new trustees The directors of the company are also charity trustees for the purposes of charity law and under the Articles of Association of the company are also &8 members of the ts'ustee board. No person other than a retiring trustee may be appointed a trustee at an annual general meeting unless not less than seven nor more than twenty one clear days before the meeting, the charity is given notice that.. a) is signed by a meniber entitled to vote at the meeting. b) states the members intention to propose the appointment of a person as a trustee- c) contains the details that, if the person were to be appointed, the charity would liave to file at Companies House; and d) is signed by the person who is to be pi'oposed to show his or her willingness to be appointed. The appointment of a trustee, whether by the charity in 8¢neral meeting or by another trustee, must not cause the nuniber of tiustees to exceed fifteen. Merseyside Jewish Community Care actively seeks to recruit trustees who collectively possess the qualities and the skills required in order that the decisions and the performance of Mei%eyside JeNvish Community Care can be undertaken efficiently. Merseyside Jewish Community Care acknowledges the definition of 'trustees' laid do1￿ in the Chai-ities Act, to include all members of Merseyside Jewish Community Care's trustee board. and its compliance with the Charity Commissioners instructions regarding the responsibilities of charity trustees. OrgAnisationg1 strueture Merseyside Jewish Comtnunity Care 15 governed by its trustees who set all the corporate strategy that is designed to achieve the objectives of the charity. The charity employs M Walker as the Company Secretary and is based at Shifrin House. 433 Smithdown Road, Liverpool L15 3JL. In tolal the charity employed 12 full1p1￿ lime staff in the year ended 3 L M￿'Ch 2024 ({2023 - 11). Page 7

Mers side Jewish Communit Care ort of the Tru51ee5 for the Year Ended 3 K March 2025 STRucfuRE, GOVERNANCE AND MANAGEMENT Induction and Training All new trustees are familiarised with the charity at an induction meeting with the Company Secretary and existin8 trustees of the charity. An introduction pack is given to the neiv trustee in advance of attendance at his/her first trustees meeting. The pack includes: a) Latest annual repoit and financial statements b) Current business plan c) Charity Governance Code d) The Essential Trustee - CC3 e) Articles of Association Page 8

Merse side Jewish Communit Care ort of the Trustees for the Year Ended 3 1 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Risks ulleertaintles Merseyside Jewish Community Core is required to operate a framework ihat effectively identifies all major risks that ini8ht prevent it from achieving its objectives and have in place any necessary airangements to manage those risks and mitigate their effect. Merseyside Jewish Community Care's risk management fratnework effectively identifies key risks to successful achievement of ils objectives and these are considered below.. Declinin andA ein Jewish Po ulation Services are provided for all age giDups. There has been an incirased demand for wellbeing services by olderlfrailer clients due to Liverpool's ageing Jewish population livin8 longei. in their own homes. The Charity has identified the welfare requirements of the community and established services to meet these needs. This enables people to improve their quality of life, health, wellbeing and circumstances. The younger working population are moving out of Liverpool which effects the size and capacity of our donor base. The Trustees have p Business plan 2025-2028 and are currently working on a separate Fundraising Strategy until 2028 which will provide plans to secure future funding. Increased Costs We have experienced increased costs due to tlie developmen¢ of services and the requirements of regulations (e.g. health and safety, minimum ivage). New services were required to meet the needs of the community- The Supported Living Scheme tor young adults with learning disabilitie￿m¢DtaI health problems and Wellbeing clubs for senior citizens. utational Risk One of the Charity's major strengths is its reputation both within the Jewish and wider community. The Trustees are involved in all strategic decisions which atTecl the direction of activity or specific events. As a service organisation the Charity is reliant Dn the actions of its employees carrying out activities in a manner consistent with the 01-ganisation's philosophy and intent. The Charity's history reflects a distinguished record ot" service. There is considerable experience and expertise wit])in the Board of Trustees and a highly efficient Administrative, Finance and Care team at Shifrin House, which gives confidence to the many communal organisations we support. Page 9

Merse side Jewish Communit Care ort of the Trustees for tlie Year Elided 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Registered CompAny number 06087087 (England and Wales) Registered Cliarity number 122902 Registered o￿lCe Shifrin House 433 Smitlidow) Road Liverpool L153JL Trustees G Globe LMLee A F I'aenkel A H Ross President D L Shiftman Vice President & Honorary Treasurer J Rosen I Harris (resigned 13.6.25) P Sapiro (resi8ned 22.7.25) M Beavei. Honorary Secretary W Blumenow (appointed 1.4.25) L S Baygol (appointed 22.7.25) Compiny Secretary M Walker Auditor DJH Audit Liinited Pacific Chambers 1-13 Victoria Street Liverpool L25QQ Solicitors Hill Dickinson, I St Paul's Square, Liverpool, L3 9SL Gregory Abrams Davidson LLP. 20-24 Matthew Street, Liverpool L2 6RE Investment Advisers Redmayne Bentley, 20 Cliapel Street, Liverpool, L3 9AG. Banliers Barclays Bank Leicesler LE87 2BB Page 10

Merse ide Jewish Communit Care It of the Trustees for the Year Ended l March 2025 PAST The Jewish Board of Guardians for the relief of the Jewish Poor of Liverpool was established in 1875. Liverpool's cargo and liner trade with America made the city a natural staging point for the persecuted Jews of Europe on their way to the New World. The Board of Guardians was the organisalion which fed and helped this flood of stricken human beings. Apart from the problems of transietits there was the considerable problem of poverty in the resident population which had to be dealt with by private charity. At this time the Welfare State did not exist and none of its resources 01- facilities were available. The work of the Board of Guardians Continued steadily until the First World War. tm'ough the unemployment of the 1920s and 1930s, the rise of Nazi Germany and the aftern)ath of the Second Woi'ld War. In the 1970s the organisation changed its working name to Merseyside Jewish Welfare Council still with the Same Registered Charity Number: 222465. Merseyside Jewish Welfare Council continued and eo-ordinated the work of the BO￿.d of Guardians and adapted to meet the needs and cii-cumstances of the Liverpool Jeivish Community. PRESENT The original objective to provide relief foi. the Jewish poor in Merseyside has I'emained the same as ivhen oiir ¢harily was first fomied in .J 875. In the year 2000 the chai-ity moderni5ed its working name and became Merseyside Jewish Community Care. In the following years the range of weltare provision expanded and a review from the Charity Commission in 2004 recommended we become a Registered Company as well as a charity. The Trustees took this opportunity to review and evaluate the role of the charity and decided to modei'nise the constitution to meet current and expected future welfare needs of the Liveiyool Jewish CoiTJinunity. Mttseyside Jewish Community Care incorporated as a Company on 6 February 2007. and in order lo meet Charity Commission regulations, had to re-register Merseyside Jewish Community Care as Charity Number= 1122902 fi'om 21 February 2008. The modernised constitution has widened our Charity's objectives enabling us to pr()vide the established welfare work of the Board of Guardians as well as many new additional services. The Wednesday Lunch Circle commenced in 2008 and was the start of a new range of healih and wellbeing clubs for senior citizens. The objective of the Wednesday Lunch Circle was to encourage the maintenance of a healt]iy body and an active mind. In 2010 Merseyside Jewish Community Care developed a Supported Living Scheme enabling young adults with learning disabilities or mental health problems to live independently with tloating suppoit. Then in 2013 due to the growing deinand tor more liealth and wellbeing groups we commenced a 12nge of activity clubs toi. dance,keep fit and ait. Merseyside Jewish Cominunity Care has evidenced the increase in the number of community members with dementia and memory problems. As a response staff and volunteers re¢¢iv¢d training in dementia and the health and wellbeing clubs are lo¢at¢d in safe environments to enable the inclusion of clients with both diagnosed and undiagnosed Inemory problems. Merseyside Jewish Community Care has also had to respond to the recent recession and in 2010 took tlie proactive step of setting up a working partner relationship with the Citizen's Advice. This has enabled beneficiaries to access benefit entitlements and so reduce poverty and stress. Beneficiaries have gained peace of mind which lias a positive impact on tlieir heatli and wellbeing. FUNDS HELD AS CUSTODIAN FOR OTHERS As at 31 March 2024 and 31 March 2023 the tivstees have confirmed that thei'¢ were no fvnds held as custodian for othei-s. RELATED PARTIES There is fvll disclosure of all transactions with all recognised related parties in Note 19 to the Financial Statements for the year ended 31 March 2024. STATEMENT OF TRUSTEES, RESPONSIBILITIES The tiustees (who al-e also the directors of Merseyside Jewish Community Cal'e for the putyoses of company law) al'e responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and Uni¢ed Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Pra¢tiGe). Pagell

Merse side Jewish Communit Care ort of the Trustees for the Year Ended 31 March 2025 STATEMENT OF TRUSTEES, RESP0Tr4SIBILITIES- eontinued Company law requires tlie trustees to prepare financial statements for each financial year. Under th3t law, the tn]stees have elected to prepare the financial st1ctements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of tlie ehai'itable company and of tlie incoming resoiirces and application of resources, including the inconie and expenditure, of the charitable company for that period. In pi'eparing those financial stalemenls, the ti'ustees are i'equii'ed to select suitable accounting policies and then apply them consistently. observe the Inethods and principles in the Charities SORP- make judgeinents and estimates that are reasonable and prudent. prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company ivill continue in business. The trustees are responsible for keeping proper accounting records ivhich disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply ivith the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking Irasonable steps for the pi'evention and detection of fraud and other iri-e8ularitie5. In so far as the ti'iistees are aware.. there is no relevant audit information ot'which the charitable company's auditor is unaware; and the trustees have taken all steps that they ought to have taken to make theinselves aware of any relevant audit infomiation and to establish tliat the auditor is aware of that information. 17 Dec 2025 Approved by ol'der of the board of trustees on ... . .. .. and signed on its behalt"by= D L Sliiffman- Trustee Page 12

rt of the Inde endenl Auditor to the Members of Merse side Jewish Communit Care Opinio I have audited the fingJ)cial statements of Merseyside Jewish Community Care (the 'charitable company,) for the year ended 31 March 2025 whicli comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting tx)licies. The financial I'eporting framework that has been applied in their preparation is applicable laiv and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In my opinion the financial statements: give a true and fair view of the stste of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepa]'ed in accordance with the requii'emenls of the Companies Act 2006. Basis for opinion conducted my audit in a¢cordan¢e with International Standards on Auditing (UK) {ISAs (UK)) and applicable law. My responsibilities undei. those standards are further described in the Auditoi. responsibilities for the audit of the financial statements section of tny report. am independent'of the charitable company in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK. including the FRC'S Ethical Standard, and I have fulfilled my other ethiual I'esponsibilities in accordance with Ihese rcquii-ements. I believe that the audit evidence I have obtained is sufficient and appiopriate to provide a basis for niy opinion. Conelusions relating to going concern In auditing the financial statements, I have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work I have perfoiined, I have not identified any material uncertainties relating to event5 or conditions that, individually or collectively, may cast significant doubt on tlie cliaritable company's ability to continue as a 80ing concern for a period ot at least twelve months from when the financial statements are authorised for issue. My responsibilitie5 and th¢ responsibilities of the Irustees with respect to going concern are described in the relevant sections of this report. Other information The trustees are responsible for the other inforrnation. The other infoi-mation comprises the information included in the Annual Report. other than the finan¢ial statements and my Report of the Independent Auditor Ihereon. My opinion on the financial statements does not cover the other information and, except lo the extent otherwise explicitly stated in my report, I do not express any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other infomiation and, in doing so, consider whether the other infoiination is materially inc<)nsistent with the financial statements or my knowledge obtained in the audit or othetivise appears to be materially misstated. If l identify such material inconsistencies or apparent material misstatements, l am required to detei'mine whether this gives I'ise to a mateiial misstatement in the financial stakmenls themselves. If, based on the work I have perfoi'med, I conclude that there is a material misstatement of this other information. l am required to report that fact. L have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In my opinion, based on the work undertaken in the coui'se of the audit: the infoi'mation given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements- and the ResX>rt of the Trustees has been prepared in accordance with applicable legal requirements. Page 13

11 of the Inde endent Auditor to the Members of Merse ide Jeivi.8h Conimunit Care Matters on which I am required to report by exception In tlie light of the knowledge and understanding of the charitable company and its environmenl obtained in the course of the audit, I have not identified niatcrial misstaleinents in the Repoi'l of the Trustees. I have nothing to report in respect of the following matters where the Companies Act 2006 requires me to report to you if, in my opinion: adequate accounlin8 records have not been kept or returns adequate for my audit have not been received from branches not visited by me. or the financial statements are not in agreement witli the accounting records and returns. or ceitain disclosui'es of trustees, reniuneration specified by law air not made; or I have not received all the information and explanations I require for my audit. or the trustees ivere not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Ti-ustees. Responsibilities of trustees As explained more tully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company for tlie PLirposes of coillpany law) are responsible for the preparation of the financi&l slalemenls and for being satisfied that they give a ue and fair view, and for such internal control as the tii]stees deterniine is necessary to enable the preparation of financial statements that are fl'ee from material misstatement. wliether due to fraud or error. In preparing the financial stateinents, the trustees are responsible for assessing the charitable company's ability to Continu¢ as a going concern, disclosing, as applicable, Inatters I'elated to going concem and using the going concern basis of accounting unles5 the trustees eiih¢r intend to liquidate the charitable company or to cease operations, or have no i'ealistic altei'native bul to do so. My responsibilities for tlie Audit of the finineixl statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslalem¢nt, whether diie to fraud or error, and to issue a Report of tlie Independent Auditor that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement wlien it exists. Misstatements Can arise trom fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo intluence the economic decisions of users tsken on the basis of these financial statements. The extent lo which niy procedures are capable of detecting itTegularities, including fraud is detailed below: We assessed the susceptibility of tlie company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by tlie company engagement team included: Identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud. Understanding how tliose charged witli governance ¢onsidei'ed and addressed ihe potential for ovei'ride of controls or other inappropriate influence over the financial reporting process. Reviewing financial statements disclosures and testing lo supporting documentation to assess compliance with applicable law and regulations. Cliallenging assuniption5 and judgemenls made by management in its Signifi￿n¢ accounting estimates, in particular.. Accruals and prepayments - we cari-ied out a review and recalculation of accruals and prepayments to assess its appi'opriateness for inclusion within the financial Statements Despite the audit being planned and conducted in accordance with ISAS (UK) there remains an unavoidable risk that material Inisstateinents in the fiiiancial statement5 may not be detected owing to inherent limitations of the audiL and that by their very nature, any such insthnces of fraiid or irregularity likely involve colliision, forgery, intentional misrepresentations, or the override of internal controls. A furthei- description of my responsibilities for the audit of the financial statements is located on the Financial Repoiting Council's website at wwTrv.frc.org.uk/aiiditorsi'esponsibilities. This description forms part of my Report of the Independent Auditor. Page 14

rt of the Inde endent Auditor to the Members of Merse side Jewish Communit Care Use of my report This I'eport is made solely to the charitable Company's members, as a body, in accoi'dance with Chapter 3 of Part 16 of the Companies Act 2006. My audit work has been undertaken so that l inight state to the charitable company's members those matters l am required to stale to them in an auditor's report and for no other purpose. To the fullest extent pennitted by law, I do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for my audit work. for this report. or for the opinions L have formed. Timothy Cherry FCCA (Senior Statutory Auditor) foi. and on behalf of DJH Audit Limited Pa¢ifi¢ Chambers 11-13 Victoria Street Liverpool L25QQ 17 Dec 2025 Pate= Page 15

Merse side.lewish Communil Care Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Tot•] funds 31.3.24 Total funds Unrestricted funds Restricted funds No¢es INCOME AND ENDOWMENTS FROM Donations and legaci¢s 88,485 7,060 95,545 128,805 Charitable activities Kosher meals Charitable activities 35,485 5,450 35,485 8,740 35,447 8,272 3,290 Other trading activities Investment incoine 15,859 68,884 15,859 68,884 17.138 87,079 Total 176,518 47,995 224,513 276,741 EXPENDITURE ON Raising fiinds 57,442 57,442 37,982 Charitable activities K05her meals Charitable activities 75,519 13,765 75,519 269,464 93,769 213,262 255,699 Other 6,370 Tothl 313,141 89284 402,425 351,383 Net gain51(losses) on investment5 I 1,758 11,758 (21,316) NET INCOMEI(EXPENDITURE) Transfers between funds (124,865) (33,587) (41,289) 34,968 (166,154) 1,381 (95.958) 17 Net movement in fiinds (158,452) (6,321) (164,773) (95,958) RECONCILIATION OF FUNDS Total funds brought forward 1,952,415 42,873 1,995388 2.103,003 TOTAL FUNDS CARRIED FORWARD 1,793,963 36,552 1,830,51S 2,007,045 The notes form part of these financial stat¢ments Page 16

Mers side Jewish Communit Care Balance Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Total tunds Unrestricted nds Restricted funds Notes FIXED ASSETS Tangible assets Investments 13 14 610,194 1,121,570 610,194 1,158,122 619,001 1,161,752 36,552 1,731,764 36,552 1.768,316 1.780,753 CURRENT ASSETS Debtors Cash at bank 15 43,419 38 J57 43,419 38,357 72,146 222,302 81,776 81,776 294,448 CREDITORS Amounts falling due within one year 16 (19,577) {19,577) (68,156) NET CURRENT ASSETS 62,199 62,199 226.292 TOTAL ASSETS LESS CURRENT LIABILITIES .793,963 36,552 1,830,515 2.007,045 NET ASSETS 1,793,963 36,552 1,830,515 2,007,045 FUNDS Unrestricted funds Restricted funds 17 1,793,963 36,552 1,964,172 42,873 TOTAL FUNDS 1,830,515 2,007,045 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject lo the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on signed on its behalf by: 17 Dec 2025 . and were D L Shiffman - Trustee The notes forrn part of these financial statements Page 17

Merse side Jewish Communi Care Cash Flow Statement for the Year Ended 31 March 2025 31.3.25 31.3.24 Notes Cash flows from operating activities Cash generated from operations (199,516) (72.856) Net cash used in ope17ting activities (199,516) (72,856) Cash flows from investing activities Purchase of tangible fIxed assets Purchase of fixed asset investments Sale of fixed asset investments (43,542) (104,896) 100,883 (214,809) 230,380 Net casl) provided byl(used in) investing activities 15,571 (47.555) Change in cash cash equivalents in the reporting period Cash and cash equivalents at the beginning or the reporting period (183,945} {120,411) 222 J02 342,713 Cash and cash equivalents at the end of the reporting period 38J57 222,302 The notes form parl of these financial statements Page 18

Merse side Jewish Communit Care Notes to the Cash Flow Statement for the Year Ended 31 March 2025 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.25 31.3.24 Net expenditure for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciatioii charges (Gain)/losses on investments Decrease/{increase) in debtors (Decrease)/increase in creditors (166,154) (95,958) 8,808 {11,7S8) 18,167 {48,579) 125 21,316 (28,048) 29,709 Net tash used in operatlons (199,516) (72,856) ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net Cash Cash at bank 222J02 (183,945) 38,357 222J02 {183,945) 38J57 Total 222,302 (183,945) 38J57 The notes form part of these financial statements Page 19

Merse side .lewisli Commu11it Cal-e Notes to tlie Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements Tlie financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance willi the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities pi'epciring tlieir accoiints in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Januaiy 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of IrelE￿d, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the e.xception of investment5 ivhich are included at market value, as modified by tile revaluation of certain a55ets. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the neai'est £. Merseyside Jewish Community Care is a registered charity {Charity Number.. 1122902) in England and Wales. The charity is a priiiale company limited by guarantee (Company Number.. 06087087), with the registered office at Shifrin House, 433 Smithdown Road. Liverpool, Ll 5 3JL. The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern. Preparation of consolidated finAnei*l statements Tlie tinancial Statements contaiii intormation about Merseyside Jewish Community Care as an individual company and do not contain consolidated financial information a5 the p￿ent of a group. The Charity is exempt under Section 399(2A) of the Coinpanies Act 2006 from the requirements to prepare consolidated financial statement5. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a ti?nsfer of economic benefits will be required in settlement and the amount of the obligation can be nieasured reliably. Expenditure is accounted for on an a¢¢ruals basis and has been classified under headings that aggregate all cost related to the categoiy. Where Costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depr￿latIon is provided at the followin8 annual rates in ol'der to Mrite off each asset over its estimated useful life. Fixtures and fittings 200/0 on reducing balance Depreciation is not Charged on the freehold property as the trustees consider the asset to have a high residual value which reinoves the need foi- depreGiation. The cliarity reviews eacli asset on an individual basis and ¢apitalis¢s at cost. Tangible fixed assets are capitalised where the acquisition value is greater than £200. Freehold property Freehold properties have not been revaliied. Page 20 continued...

Merse side Jewish Communit are Notes to the Financial Statements- continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- tontinued TaxatioD The charity is exempt from corporation tax on its charitable activities. Fund accounting Unresti'icted funds ¢an be used in accordance with the charitable objectives at the disci-etion of the trust¢s. Designated funds are unrestricted fitnds eaiinarked for particular projects. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Penslon conjmitmenls The charity makes defined contributions lo the individual pension schemes of Certain employees. Contributions are charged in the accounts a5 they bwom¢ payable in accordance with the rules of the scheme. Fixed asset investments Listed and unlisted investments are accounled foi. at market value, all realised and unrealised gains and losses are included in the Statement of Financial Activities in the year to which they relate. Interests in subsidiaries are initially measured at C05t and subsequently measured at cost less any accuniulaled impaimient losses. The investments are assessed for impairment at each reporting date and any impaii'ment losses oi. I'eversals of impairrnent105ses are re¢ognised immediately in profit or loss. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policie5 Of the entity so as to obtain benefits from its activitie5. DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations Gift Aid Legacies Subscriptions Donation - Merseyside Jewish Community Care Services Limited Donation - Allerton Hebrew Congirgation Donation - Childwall Hebrew Congregation Donation Merseyside Jewish Women's Aid Society Appeal income Gift Aid on appeal income 55,130 4,597 2,000 6,875 8,678 1,650 1,500 400 12J88 2,327 35.078 3,167 55,906 7,112 9,378 1,500 1,150 114 12,928 2,472 95,545 128,805 Page21 ¢ontinued...

Mers side Jewish Communi Care Notes to the Financial Statements- ¢ontinued for the Year Ended 31 March 2025 OTHER TIL4DING ACTIVITIES 31.3.25 31.3.24 Supported Living Scheme 17,138 19,467 17,138 19.467 INVESTMENT INCOME 31.3.25 31.3.24 Investment income 68,884 87,079 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activity Koslier mea15 Koshei. meals Cliaritable activities Charitable activities Koslier meals income Shifrin House activities Provision of services Shitrin House activities 33,109 2,376 7,492 1,248 32,801 2,646 7,238 1,034 44,225 43,719 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 7) Support costs {see note S) Totals Koslier meals Charitable activities 75,519 263,264 75,519 269,464 6200 338,783 6,200 344,983 Page 22 continued...

Mers side Jewish Communit Care Notes to the Financial Statements - Continued for the Year Ended 31 March 2025 DIRECT COSTS OF CHAIUTABLE ACTIVITIES 31.3.25 31.3.24 Staff costs Insurance Light and heat Telephone Postage and stationery Supported Living Scheme Relief grants Kosher meals expens¢5 Special activities- Mental health services Cemetery expenses Shifrin House- Activities Computer maintenance Repairs & renewals Cleaning Depreciation 223,715 2,763 2,521 5,295 2,379 4,932 13J90 48,845 2,254 13,765 1,371 8,893 2,887 1,369 4,404 208.762 2,640 2,466 3,646 2,491 7.>35 8,642 52,063 2.139 6,563 1.470 4.736 2,515 1,301 62 338,783 307,031 SUPPORT COSTS Governance costs Charitable activities 6,200 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting)'. 31.3.25 31.3.24 Audilors, remuneration Depreciation- owned assets 6,200 8,807 6.370 125 Page 23 continued...

Merse side Jewish Communit Care Note5 to the Financial Statements - continued for the Year Ended 3 1 March 2025 io. TRUSTEES, REMUNERATION AND BENEFITS During tlie years ended 31 March 2024 and 31 March 2023 there were no trustees, remuneration or other benefits. Triistees, expenses There ivere no trustees, expenses paid for the year ended 31 March 2025 nor foi- the year ended 31 March 2024. ii. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security costs Other pension costs 209,851 9,550 4,314 196,466 8,295 4,001 223,715 208.762 The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Administration Care team Ancillary 15 12 No employees received emoluments in excess of £60,000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 115,300 13.505 128,805 Charitable activities Koslier meals Charitable aetivities 35.447 35,447 8.272 8,272 Other trading activities Investinent incoiT]e 17,138 87,079 17,138 87,079 Total 227,789 48.952 276,741 EXPENDITURE ON Raising funds 37,982 37,982 Page 24 continued...

Merse side Jewish Communit Care Notes to the Financial Statements - continued for the Year Ended 31 March 2025 12. COMPAtL4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- eontinued Unrestricted funds Restricted funds Total funds Charitable aetivities Kosher meals Charitable activities 19,858 196,532 73,911 16,730 93.769 213,262 Other 6,370 6,370 Total 260,742 90,641 351,383 Net gainsl{losses) on investments (21,316) (21,316) NET INCOMEI(EXPENDITURE) TrAnsfers between funds (54,269) (13,059) (41,689) 13,059 (95,958) Net movement ill funds (67.328) (28,630) (95,958) RECONCILIATION OF FUNDS Totsl funds brought fonvard 2,031,500 71,503 2.103.003 TOTAL FUNDS CARRIED FORWARD 1,964,172 42,873 2,007,045 13. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Plant and machinery Computer equipment Totals COST At l April 2024 and 31 March 2025 574,962 43,542 14,055 5,729 638,288 DEPRECIATION At l April 2024 Charge for year 13,558 99 5,729 19,287 8,807 8,708 At 31 March 2025 8,708 13,657 5,729 28,094 NET BOOK VALUE At 31 March 2025 574,962 34,834 398 610,194 At 31 March 2024 574,962 43,542 497 619,001 Page 25 continued..,

Mers side Jewish Communi Care Notes to the Financial Statements- continued for the Year Ended 31 March 2025 14. FIXED ASSET INVESTMENTS Shares in group undertakings Listed investments Unlisted inveslments Totals MARKET VALUE At l April 2024 Additions Disposals Revaluations 968,110 214,809 (230,198) 7,503 193,642 1,161,753 214,809 (230,198) 11,758 4,255 At 31 March 2025 960,224 197,897 1,158,122 NET BOOK VALUE At 31 March 2025 960,224 197,897 1,158,122 At 31 M&ireh 2024 968,110 193,642 1,161,753 There ivere no investment assets outside the UK. UK listed investments are represented by.. 31.3.25 31.3.24 Fixed interest securities Equity shares Alternative Casli 330,228 279,771 205,305 144,920 419,736 405,593 86,970 55,810 960,224 968,109 Cost or valuation at 31 March 2025 is represented by.. Shares In group ulldertakings Listed investments Unlisted investments Totals Valuation in 2025 Cost 960,224 197,897 1,158,121 960,224 197,897 1,158,122 The company's investments at the balance sheet date in the share capital of companies include the following.. Page 26 continued...

Merse side Jeivish Communit Care Notes to the Financial Statements- continued for the Year Ended 3 1 March 2025 14. FLXED ASSET INVESTMENTS- continued Merseyside Jewish Commun5ty Care Services Limited Registered office.. 433 Smithdomm Road, Liverpool, L15 3JL Nature of business: Provision of Jewish Burials Class of share: Ordinary £1 holding loo The following investments were material in value al 3 1 March 2025: 31.3.25 Royal Londoti Asset Management Short Duration Fund Henderson Far East Income Ltd First Trust Global Funds L&zard Fund Managers Ltd Majedie Investments PIC Ord Shares lop TwentyFour Select Monthly Inc Shares I p RM Infrastructure Income Ple Ord Shares Ip TwentyFour Income Fund Ip 47,236 47,672 37,925 33,740 42,224 39,411 45,690 48,029 15. DEBTORS." AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Tax recoverable Loans Other debtors Accrued interest Prepayments 5,172 3,045 23,499 5,888 5,815 5,312 3,165 22.623 34,940 6,106 43,419 72.146 Page 27 continued...

Merse side Jewisli Communit Care Notes lo the Financial Statements - continued for the Year Ended 31 March 2025 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other ci'editors Accruals and deferred incoine Accrued expenses 5,289 14288 12,678 43,542 11.936 19577 68,156 17. MOVEMENT IN FUNDS Net movement in tunds Transfers between funds At 1.4.24 At 31.3.25 Unrestricted funds General li]nd 1,952,415 (124,865) (33,587) 1,793,963 Restricted funds Rice Lane Cemetery Restricted incomelexpenses 42,873 {10,026) (31,263) 32,847 3,705 34,968 42,873 (41,289) 34,968 36,552 TOTAL FUNDS 1,995,288 (166,154) 1,381 1,830,515 Net movement in tunds, included in the above are as follows.. Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 176,518 (313,141) 11,758 (124,865) Restricted funds Rice Lane Cemetery Resti'icted incomelexpenses 3,739 44,256 (13,765) (75,519) (10,026} {31,263) 47,995 (89,284) (41,289) TOTAL FUNDS 224,513 (402,425) 11,758 (166,154) Page 28 continued...

Mers side Jewish Communi Care Notes to the Financial Statements - continued for the Year Ended 31 March 2025 17. MOVEMENT IN FUNDS - ¢ontinued Comparatives for movement in funds Net movetnent in funds Transfers between funds At 1.4.23 At31.3.24 Unrestricted funds General fund 2.031.500 (54.269) {13,059) 1,964,172 Restricted fuDds Rice Lane Cemetery Restricted incomelexpenses 45,346 26,157 (2,473) (39,216) 42.873 13,059 71,503 (41,689) 13,059 42,873 TOTAL FUNDS 2,103,003 (95,958) 2,007,045 Comparative nel movement in funds, included in the above are a5 follows- Incoming resource5 Resources expended Gains and losses Movement in funds Unrestricted funds General fund 227,789 (260.742) (21,316) (54,269) Restricted funds Rice Lane Cemeteiy Rests'icted incomelexpenses 4,090 44.862 (6,563) {84,078) (2,473) 139,216) 48.952 {90.641) (41,689) TOTAL FUNDS 276.741 (351,383) (21,316) (95,958) Pag¢ 29 continued...

Merse side .lewish Communit Care Notes to the Financial Statements - continued for the Year Ended 31 March 2025 17. MOVEMENT IN FUNDS- continued A cuirent year 12 months and prior year 12 montlis Combined position is as follows: Net movement in tunds Transfers between funds At 1.4.23 At31.3.25 Unrestrieted funds General fund 2,031,500 (179,134) (46.646) 1,805.720 Restricted funds Rice Lane Cemetery Restricted incomelexpenses 45,346 26,157 (12.499) (70,479) 32,847 3.705 48,027 71,503 (82.978) 48.027 36,552 TOTAL FUNDS 2,103,003 (262,112) 1,381 1,842,272 A current year 12 Inonths and prior year 12 months combined net Inovement in funds. included in the above are as follows: Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 404,307 (573,883) (9,558) (179.134) Restricted funds Rice Lane Cemetery Resti-icted incomelexpenses 7,829 89,118 (20,328) (159,597) (12,499) (70.479) 96.947 (179,925) (82,978) TOTAL FUNDS 501,254 (753,808) (9,558) (262.112) Page 30 continued..

Merse side Jewish Communit CaiE Notes to the Financial Statements - continued for the Year Ended 31 March 2025 18. EMPLOYEE BENEFIT OBLIGATIONS During the year ended 31 March 2025 Merseyside Jewish Conimunity Care paid £4,314 (2024 £4,001) in defined onti'ibutions to the individual pension schemes of certain employees. At 31 March 2025 pension contributions of £776 (2024= £479) iyere payable and included within accrued expenses. 19. REL4TED PARTY DISCLOSURES As at 31 March 2025 Merseysid¢ Jewish Cominunity Care has recognised the following related parties.. Mer5eyside Jewish Representative Council (an incorporated regislered charity, charity number 1140569) TNstee G Globe is currently a trustees of Merseyside Jewish Representative Council. During the year ended 3 1 March 2025 Merseyside Jewish Corntnunity Care provided adniinistrative services lo Merseyside Jewish Representative Council at a cost of £i,250 (2024: £5,000). The trustees concerned did not influence or benefit from these transactions. As at 31 March 2025 Merseyside Jewish Community Cal'e was owed £5,648 {2024= £5,383} by M¢i'seyside Jewish Representative Council. 20. RESTRICTED FUNDS Riee Lane Cemetery This fvnd is used solely for the maintenance and repair of Rice Lane Cemetery, Hazeldale Road Road, Walton, Liverpool, L9 2BA. Kosher meals lunch and activity club5 Donations were received from various communal organisations to help fund the costs associated with this service. The relief of poverty and distress Donations from Merseyside Jewish Women's Aid Welfare Society and other anonymous donations were received to fund specific hardship cases and help fund food pai'cels at Pesach. Mental health support group Donation5 were received froin members of the community to help fvnd the costs associated with this service. Page31 continued...

Merse side Jewish Communit Care Notes to the Financial Statements - continued for the Year Ended 31 March 2025 21. DESIGNATED FUNDS Tliese liave been been earmarked by the trustees lo cover the costs of future Kosher meals services and Supported Living Schemes. Page 32

Merse side Jewish Communit Care Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations And legacies Donations Gift Aid Legacies Subscriptions Donation - Merseyside Jewish Community Care Servi¢es Limited Donation - Allerton Hebreiv Congi'egation Donation - Childwall Hebrew Congregation Donation Merseyside Jewish Woinen's Aid Society Appeal incom¢ Gift Aid on appeal incorne 55,130 4,597 2,000 6,875 35,078 3,167 55,906 7,112 8,678 1,650 I,soo 400 12,388 2,327 9.378 1,500 1.150 114 12.928 2.472 95,545 128.805 Other trading Activities Supported Living Scheme 15,8S9 17,138 Investment income Investment income 68,884 87.079 Charitable activities Kosher meals income Provision of services Shifrin House activities 33,109 7,492 3,624 32,801 7,238 3,680 44,225 43,719 Total in¢oming resources 224,513 276,741 EXPENDITURE Raising donalions and legaeies Rates and ivater Insurance Light and heat Telephone Postage and stationery Carried fonvard 1.054 2,763 2,S20 5,294 5,550 17,181 1,027 2,639 2,467 3,646 5,812 15,591 This page does not fom) part of the statutory financial statements Page 33

Mers side Jewish Communit Care Detailed Statement of Financial Activities foi. the Year Ended 31 March 2025 31.3.25 31.3.24 Raising donations and legaeies Brought foi'ward Sundries Repairs and renewals Cleaning Publicity CoiT)PUter maintenance Depreciation of Lingible fixed assets 17,181 10,849 2,887 lJ69 951 8,892 4,404 15,591 6,835 2,515 1,301 1,690 4,736 62 46,533 32.730 Investment management costs Portfolio nianagement 10,909 5,252 Charitable activities Wages Social security Pensions Insurance Light and heat Telephone Postsge and slationeiy Supported Living Scheme Reliet-grants Kosher meals expenses Special activities- Mental health Services Cenietery expenses Shifrin House- A¢tiviti¢s Computer maintenance Repairs & renewals Cleaning Depreciation of tsngible fixed assets 209,851 9,SSO 4J14 2,763 2,521 5,295 2,379 4,932 13,390 48,845 2,254 13,765 1,371 ,893 2,887 1,369 4,404 196,466 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 62 338,783 307,031 Support costs Governance costs Auditors, remunei'ation 6,200 6.370 Total resources expended 402,425 351,383 Net expenditiire before gAins and losses (177,912) {74,642) This page does not fomi part of the statutory financial statements Page 34

Merse side Jewish Communit Care Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 Realised recognised gaills and losse5 Realisedlunrealised gainsl (losses) on investments 11,758 (21.316) Net expenditure {166,154} (95,958) This page doe5 not forni part of the statutory financial statements Page 35

Audit findings report Merseyside Jewish Community Care Year ended 31 March 2025

Merseyside Jewish Community Care

Dear Sirs,

PRIVATE AND CONFIDENTIAL Dear Sirs, The Board of Trustees

Merseyside Jewish Merseyside Jewish Community Care - Report of audit findings for the year ended 31 March 2025 Community Care Shifrin House 433 Smithdown Road our audit which we consider should be brought to your attention. Liverpool L15 3LJ

The purpose of this report is to communicate to you the findings of our audit work in key areas and also to set out any matters arising during the course of our audit which we consider should be brought to your attention.

These matters came to light during the course of our normal audit tests which are designed to assist us in forming our opinion on the financial statements. Our tests may not necessarily disclose all errors or irregularities and should not be relied upon to do so. However, if any irregularity did come to our attention during our audit tests, we would, of course, inform you immediately.

We should be grateful if you would enter management’s comments against each point under the "management response" column of the memorandum and return it to us in due course.

We have complied with the Ethical Standards for Auditors and all threats to our independence, as identified to you in our audit, have been properly addressed through appropriate safeguards. No additional facts or matters have arisen during the course of the audit that we wish to draw to your attention and we confirm that we are independent and able to express an objective opinion on the financial statements.

This report has been prepared for the sole use of the Directors and management of Merseyside Jewish Community Care must not be shown to third parties without our prior consent. No responsibilities are accepted by DJH Liverpool Limited towards any party acting or refraining from action as a result of this report.

Finally, we would like to express our thanks to all staff who assisted us in carrying out our work.

Yours faithfully

Timothy Cherry FCCA DJH Liverpool Limited

Merseyside Jewish Community Care Contents

1. Audit approach	1
2. Summary of audit findings in significant risk areas and other key areas	2
3. Audit adjustments and unadjusted misstatements	3
4. Internal controls weaknesses and recommendations	4
5. Other observations	6
6. Outstanding matters	7
7. Anticipated audit report	7
8. Letters of representation	7
Appendices
Appendix I – Key to action point priorities	8

Audit findings report for the year ended 31 March 2025

Merseyside Jewish Community Care Audit findings report for the year ended 31 March 2025 1. Audit Approach There were no changes to our audit approach as set out to you in our audit plan. Our assessment of audit materiality remained as follows: 2025 (Final) £ Overall materiality – financial statement level 36,610 Performance materiality (85%) 31,119 Trivial threshold (5%) 1,831 ~~———_—~~ * No changes to materiality levels set at planning Any unadjusted misstatements greater than the trivial threshold are noted in section 3 on page 3.

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Merseyside Jewish Community Care

Audit findings report for the year ended 31 March 2025

2. Summary of audit findings in significant risk areas and other key areas

Significant risk areas
1. Revenue recognition – there is a presumed risk under ISA+240 that revenue may be misstated due to improper income recognition.
2. Management override - Under ISA (UK) 240, there is a non-rebuttable presumption of a significant risk of management override of the financial systems and controls.
Other risk audit areas
1. Going Concern	In preparing the financial statements, directors’, are responsible for assessing whether the going concern assumption remains appropriate.
2. Accounting Estimates	There is a risk that accounting estimates are inappropriately recognised.
3. Investment Valuation	There is a risk that investments are not valued in line with Charities SORP and paragraph 11.4(d) of FRS102.

Findings Our audit testing and enquiries in these areas were carried out satisfactorily. No significant matters arose which we feel should be brought to your attention. Please see sections 4 and 5 of this report for internal controls issues found, other observations and recommendations made. ~~OO~~

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Audit findings report for the year ended 31 March 2025

Merseyside Jewish Community Care

3. Audit adjustments and unadjusted misstatements

We ask you to confirm in your letter of representation to us that you adopt the audit adjustments and that you are satisfied none of the unadjusted misstatements as summarised below should be adjusted in the financial statements.

See adjusted adjustments in Appendix I.

No audit unadjusted adjustments required as a result of our findings.

3

Audit findings report for the year ended 31 March 2025

Merseyside Jewish Community Care 4. Internal controls, weaknesses and recommendations

Issue identified 2024	Potential implications and recommendations	2025 Update	Action Priority	Management response/timetable for action
Capital Items It was noted during audit testing, that several large kitchen appliances were bought in the year and expensed to the P/L.	There is a risk of understatement of fixed assets. Expenses in the current year will be overstated with income being understated and future income being inflated where depreciation should be charged. It is our recommendation that any capital items are reviewed for capitalisation.	Resolved	Low
Budgets/Forecasts It was noted during audit testing that budgets/forecasts are not produced.	We recommend that budgets/forecasts are produced for a period of 12 months post expected signing date for the going concern assessment and to identify and manage risks.	Resolved	Medium

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Merseyside Jewish Community Care 4. Internal controls, weaknesses and recommendations

Audit findings report for the year ended 31 March 2025

Current year’s findings: Issue identified 2025 Potential implications and recommendations Action Management response/timetable for action Priority None identified. N/A N/A N/A ~~rrns~~ 5

Merseyside Jewish Community Care 5. Other observations

Audit findings report for the year ended 31 March 2025

Current year’s findings: Other areas where issues were identified during the Potential implications and recommendations Action Management response/timetable for action 2025 audit Priority No other issues were identified. N/A N/A N/A ~~rrns~~ 6

Audit findings report for the year ended 31 March 2025

Merseyside Jewish Community Care

6. Outstanding matters

Prior to issuing our audit report we require:

• Final accounts to be approved;

• The signed Letters of Representation

7. Anticipated audit report

We anticipate that we will issue an unmodified audit report for the year, subject to the satisfactory clearance of the outstanding matters outlined in section 6.

8. Draft letter of representation

We have attached the draft letter of management representation required in connection with our audit.

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Audit findings report for the year ended 31 March 2025

Merseyside Jewish Community Care Appendix i – key to action point priorities

Our findings and recommendations are assigned an action priority status by reference to risk category, as detailed below:

High risk

The company is exposed to substantial risk which suggests immediate action by management to ensure a definite approved action plan is undertaken.

Moderate risk

The company may be exposed to significant risks which therefore requires management attention in order to find a resolution following the agreed action plan in place.

Low risk

The company is not exposed to fundamental risks which require immediate action. Instead this priority requires guidance from management to ensure the control framework is further developed with any suggested improvements.

Best practice

The company is not presented with any issues which create any predominant risks on the company’s control environment. However, management are made aware of such issues to ensure they are addressed.

8

Engagement team

Responsible Individual: Tim Cherry [e-mail] Assistant Audit Manager: Olivia Fuller [e-mail]

DJH Liverpool Limited Pacific Chambers 11-13 Victoria Street, Liverpool L2 5QQ Tel: [phone]

Audit Assistant: Will Tait [e-mail]