OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Charity registration number 1125682 (England and Wales)

MITZVAH DAY UK CHARITABLE TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

MITZVAH DAY UK CHARITABLE TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees L Marks (Chair)
A Wiseman (Treasurer)
J Falb-Mizrahi
S Horwitz
B Davis
L Seager
N Grant
Charity number 1125682
Address 3rd Floor
207 Regent Street
London
W1B 3HH
Independent Examiners FMCB
3rd Floor
Hathaway House
Popes Drive
Finchley
London
N3 1QF

MITZVAH DAY UK CHARITABLE TRUST

CONTENTS

Page
Trustees report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 14

MITZVAH DAY UK CHARITABLE TRUST

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Status

The charity is a charitable trust and was set up in August 2008. The trust was given charitable status by the Charity Commissioners in September 2008, registration number 1125682.

Objectives and activities

The charity’s objectives are to promote good citizenship by encouraging and facilitating volunteering opportunities in furtherance of charitable causes for the benefit of the public, principally but not exclusively amongst the Jewish community, and to build social cohesion.

Mitzvah Day exists to bring people of all faiths and backgrounds together through hands-on social action projects, primarily on one collective day of action each year in November. It is proudly Jewish-led, and whilst over 90% of our UK-based projects are run by Jewish groups, it has also become a prominent vehicle for Jewish-led interfaith activity.

Our key objectives are to steadily grow and continually improve Mitzvah Day, to keep the brand alive throughout the year in order to strengthen the core of the charity and to encourage year-round community building & social cohesion and act as a springboard for year-round social action, and to develop and action a fundraising plan to enable growth and organisational development.

As a charity we want to encourage as many people as possible to take part in social action projects to help others. Social action projects make a vital difference to the world around us and can include a wide variety of activities. Mitzvah Day projects, primarily held on or around Mitzvah Day itself in November, offer a range of projects, examples of which follow:

The Trustees have complied with their duty to have due regard to guidance on public benefit published by the Charity Commission in exercising their powers or duties.

Achievements and performance

As we celebrated 20 years of Mitzvah Day, our mission of reaching out and helping others in a very fragile world was more vital than ever. Mitzvah Day has continued to put its focus on proud and positive Jewish-led social action, making a genuine difference to the society in which we all live. Our theme for 2025 was focused on “20 Years of Building Bridges”.

As always, we invited people of all faiths and backgrounds to embrace the spirit of giving back. We encouraged synagogues, schools, youth groups, and other community organisations to connect with local charities, offering hands-on support and fostering meaningful relationships with their neighbours, regardless of religious or cultural affiliation.

MITZVAH DAY UK CHARITABLE TRUST

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance (continued)

In this anniversary year, we asked participants to reach out to local charities and other faith communities who may still have been strangers to break down barriers between people and communities through meaningful, side-by-side volunteering projects. Whether bringing joy to a care home, collecting warm clothes for people in need, cooking for those suffering from food poverty, writing cards to people who are suffering or planting and tidying to improve our local environment, the most important thing was to continue Building Bridges.

In 2025 Mitzvah Day brought together over 40,000 participants worldwide who contributed to over 1000 projects in more than 100 cities.

Mitzvah Day 2025 saw some incredible projects across the country and below are some of the standout projects:

As part of our 20th Anniversary celebration, we launched the 2025 Mitzvah Day Big Soup Serve. Food has always been a universal connector, and this project invited people to come together by cooking, sharing, and serving soup. Simple, nourishing, and adaptable, it was a project for everyone, whether at home, in schools, in faith groups, or alongside community partners. From London to Krakow, Sydney to Bushey, Number 10 Downing Street (with the Prime Minister) to Alyth Synagogue (with local faith and political leaders), at JW3 and in Manchester and even as far as Australia, we ensured more than 5,000 portions of soup were made across the Mitzvah Day world for deserving charities.

Cumbria Jewish community used Mitzvah Day as the catalyst for a unique interfaith retreat at Rose Castle, bringing together Christian, Hindu, Muslim and Jewish faith leaders for a full Shabbat experience and two days of shared learning and action. In a county without a synagogue, the Jewish-led retreat offered a rare opportunity for participants to experience Jewish life first-hand.

Bevis Marks Synagogue partnered with Shoreditch Trust to deliver a landmark Mitzvah Day meal at Aldgate Centre, hosted within St Botolph’s Church. Volunteers prepared and served traditional Jewish food, including warm kugel and cholent, marking the first kosher meal ever served at the centre.

Stanmore and Canons Park Synagogue led a gardening day, warmly inviting neighbours from across the local community to take part. The synagogue brought together 40 volunteers from Jewish, Christian, Hindu and nonreligious backgrounds for a day of shared action and connection.

Edgware and Hendon Reform Synagogue (EHRS) led their now annual Mitzvah Day Cook-a-Long, inviting neighbours of all faiths from across the local area to participate in a Jewish initiative rooted in hospitality. Jewish, Muslim, Christian and Hindu community members came together to bake shortbread and braid challah, learning about Jewish traditions while cooking side by side.

In 2025, 35 schools and chederim (Sunday schools) participated, with children and young people from nurseries through to university JSocs showing that Mitzvah Day and giving back is for life. The next generation of community leaders is already committed to kindness, responsibility, and taking action for others.

MITZVAH DAY UK CHARITABLE TRUST

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review

This year we raised £161,237 (2024: £170,559) thanks to the generous support of our donors and we spent £177,410 (2024: £204,769). This has resulted in a deficit of £16,173 (2024: deficit of £34,210).

We set a target-funding requirement of £190,080 for the year to 31st December 2025 which was subsequently revised down on the background of shrinking individual donors and impact on communal fundraising. We extend a big thank you to all the staff and volunteers for their support and efforts to ensure a successful Mitzvah Day 2025.

Mitzvah Day remains committed to long-term financial health. We've achieved this through continuous cost reviews and innovative technology utilisation, leading to savings.

While producing merchandise might increase expenses, we believe our cost-saving initiatives and lean team structure will keep us within budget.

The trustees remain dedicated to maintaining low overhead costs while optimising staff efficiency. Our ultimate goal is to encourage maximum participation in both Mitzvah Day and year-round social action projects.

As discussed in detail below, our plans for 2026 are for future Mitzvah Day initiatives to be run through a project within JW3, with a view to closing the Mitzvah Day charity and transferring its remaining surplus funds into a ringfenced account within JW3.

Reserves and investment policy

The Trustees regularly review the reserves required to meet known and estimated expenditure for the running of projects.

At present the Mitzvah Day Reserves Policy is to maintain sufficient level of reserves to enable normal operating activities to continue over a 4-month period should a shortfall in income occur, and to consider potential risks and contingencies that may arise from time to time.

This policy will be reviewed at a Trustee meeting each year. The Chief Executive will present the Trustee Board with a draft document and supporting materials that enables them to make an informed decision about levels of Reserves and feeds into their approval of the Strategy Document and Annual Operating Budget.

Any cash, surplus to immediate requirements, is held on bank deposit.

Structure, governance and management

The Trustees are responsible for the strategy and direction of Mitzvah Day. Responsibility for the day-to-day running of the charity is devolved to the staff.

Staff members include a full-time Projects and Partnerships Manager. In addition to this, part-time contracted support includes a Bookkeeper, PR and Communications and Social Media management.

Over a typical year there are 4-5 regular meetings examining different aspects of the charity's requirements, ensuring that the charity is running as it should, with a special emphasis on strategy, finances, risk management and staffing.

MITZVAH DAY UK CHARITABLE TRUST

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Volunteers

Mitzvah Day volunteers are champions for community cohesion and social action and the backbone of Mitzvah Day. Not only do they enable our reach and capacity building, but they also make a real difference within their neighbourhoods, supporting local causes. We work with Mitzvah Day volunteer coordinators from both our charity partners and community groups all committed to doing acts of kindness for others and bringing together people from all faiths and backgrounds to participate.

The charity is extremely grateful for the unstinting efforts of its volunteers who are involved in the charity’s work. Whilst our aim is social cohesion through social action, it is gratifying to know that the social action itself more than warranted the core costs of running MItzvah Day.

L Marks (Chair) A Wiseman (Treasurer) E Shuker (Resigned 19 September 2025) J Falb-Mizrahi S Horwitz B Davis D Ginsberg (Resigned 30 June 2025) J Gittoes (Resigned 31 August 2025) L Seager N Grant

Plans for future periods

JW3 is set to become the institutional home of Mitzvah Day, strengthening its future and continuing its crosscommunal role and community-wide reach. In the coming months, Mitzvah Day will enter this new chapter and cease operating as a separate organisation.

The move marks an exciting moment for two of the Jewish community’s most widely recognised cross-communal initiatives. It builds on the phenomenal success of Mitzvah Day while enabling it to retain its distinctive identity, community-wide reach and Jewish-led, outward-facing spirit, with a significant reduction in costs to the community.

Mitzvah Day will retain its name, identity and community-wide character. JW3 will work closely with Laura Marks and an advisory group including Mitzvah Day and JW3 trustees to support the successful delivery of Mitzvah Day 2026 and beyond.

MITZVAH DAY UK CHARITABLE TRUST

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Risk statement

The Trustees have considered the broad areas of risk for the charity and have put in place measures to mitigate or negate those risks. This is kept under review and specialist advice is sought where necessary.

Mitzvah Day as an organization operates strict financial controls and continually monitors the position. Some of the key controls are:

Reference and Administrative details

The charity is registered with the charity commission with charity number 1125682. The principal address is 3rd Floor, 207 Regent Street, London W1B 3HH.

Independent examiners

The Trustees intend to appoint FMCB Chartered Accountants to undertake the independent examination of the Trust in the following year.

The trustees report was approved by the Board of Trustees.

L Marks (Chair) Trustee

20 July 2026

MITZVAH DAY UK CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF MITZVAH DAY UK CHARITABLE TRUST

I report to the trustees on my examination of the financial statements of Mitzvah Day UK Charitable Trust (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination, I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Suzanne Freeda BA FCA FMCB 3rd Floor Hathaway House Popes Drive Finchley London

21 July 2026

MITZVAH DAY UK CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and
legacies
2
59,103
-
Charitable activities
3
84,483
17,000
Investments
4
651
-
Total income
144,237
17,000
Expenditure on:
Raising funds
5
7,645
6,000
Charitable activities
6
152,765
11,000
Total expenditure
160,410
17,000
Net expenditure for the
year/
Net movement in funds
(16,173)
-
Fund balances at 1 January
2025
73,340
-
Fund balances at 31
December 2025
57,167
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
59,103
76,945
-
101,483
73,050
19,000
651
1,564
-
161,237
151,559
19,000
13,645
5,696
8,000
163,765
180,073
11,000
177,410
185,769
19,000
(16,173)
(34,210)
-
73,340
107,550
-
57,167
73,340
-		 Total
2024
£
76,945
92,050
1,564
170,559
13,696
191,073
204,769
(34,210)
107,550
73,340

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

MITZVAH DAY UK CHARITABLE TRUST

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
12		 2025
£
10,007
52,276
62,283
(8,534)		 £
3,418
53,749
57,167
57,167
57,167		 2024
£
3,267
74,096
77,363
(8,811)		 £
4,788
68,552
73,340
73,340
73,340

The financial statements were approved by the trustees on 20 July 2026

L Marks (Chair) A Wiseman (Treasurer) Trustee Trustee

MITZVAH DAY UK CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

Mitzvah Day UK Charitable Trust is registered as a charity with the Charity Commission in England and Wales. The principal office address is 3rd Floor, 207 Regent Street, London, W1B 3HH.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the charitable objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are subject to specific conditions imposed by donors as to how they may be used, or which have been raised by the charity for particular purposes. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Donations and grants are included in incoming resources and are recognised when the charity is legally entitled to the income after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from fund raising events is included in incoming resources when the event takes place.

Investment income is included in incoming resources on the accruals basis.

1.5 Expenditure

Expenditure is accounted for on the accruals basis.

MITZVAH DAY UK CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Computer Equipment 25% Straight Line Basis Website Development 25% Reducing Balance Basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price and subsequently carried at cost less impairment losses for bad and doubtful debts as they are receivable within one year.

Basic financial liabilities

Basic financial liabilities, which include creditors, are initially recognised at transaction price and are not amortised as they are payable within one year.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 59,103 76,945

MITZVAH DAY UK CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

3 Charitable activities

Grants
Analysis by fund
Unrestricted funds
Restricted funds		 2025
£
101,483
84,483
17,000
101,483		 2024
£
92,050
73,050
19,000
92,050

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 651 1,564

5 Expenditure on raising funds

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Fundraising and publicity
Project expenses 7,645 6,000 13,645 5,696 8,000 13,696

MITZVAH DAY UK CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

6 Support costs allocated to activities

Staff costs
Depreciation
Staff training
Rent
Insurance
Computer expenses
Telephone
Printing, postage & stationery
Public relations
Travel
Bank charges
Sundry
Governance costs
Analysed between:
Unrestricted funds		 2025
£
73,501
1,370
35
6,034
1,611
4,606
1,760
729
12,240
617
168
3,327
57,767
163,765
163,765		 2024
£
136,058
2,070
173
7,037
1,594
4,282
1,715
1,672
13,880
4,359
328
2,755
15,150
191,073
191,073

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Tangible fixed assets

Computer
Equipment
Website
Development
£
£
Cost
At 1 January 2025
2,222
8,100
At 31 December 2025
2,222
8,100
Depreciation and impairment
At 1 January 2025
1,990
3,544
Depreciation charged in the year
231
1,139
At 31 December 2025
2,221
4,683
Carrying amount
At 31 December 2025
1
3,417
At 31 December 2024
232
4,556		 Total
£
10,322
10,322
5,534
1,370
6,904
3,418
4,788

MITZVAH DAY UK CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

9 Debtors

Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 2025
£
1,667
8,340
10,007		 2024
£
2,477
790
3,267

10 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
2,409
3,807
218
2,100
8,534		 2024
£
2,774
3,468
469
2,100
8,811

11 Restricted funds

The restricted funds received by the charity comprise of donations and grants held on trust subject to specific conditions by donors as to how they may be used. During the course of the year all restricted fund grants received were allocated against expenditure in line with the donor's conditions.

At 1 January Incoming Resources At 31
2025 resources expended December
2025
£ £ £ £
- 17,000 (17,000) -
Previous year: At 1 January Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
- 19,000 (19,000) -

MITZVAH DAY UK CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds		 January
2025
Incoming
resources
Resources
expended
At 31
December
2025
£
£
£
£
73,340
144,237
(160,410)
57,167
January
2024
Incoming
resources
Resources
expended
At 31
December
2024
£
£
£
£
107,550
151,559
(185,769)
73,340

13 Analysis of net assets between funds

Unrestricted
funds
2025
£
At 31 December 2025:
Tangible assets 3,418
Current assets/(liabilities) 53,749
57,167
Unrestricted
funds
2024
£
At 31 December 2024:
Tangible assets 4,788
Current assets/(liabilities) 68,552
73,340

14 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).