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2025-04-30-accounts

REGISTERED COMPANY NUMBER: 06868489 (England and Wales) REGISTERED CHARITY NUMBER: 1131948

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Acheinu Limited

London Accounting Group Ltd

Acheinu Limited

Contents of the Financial Statements for the Year Ended 30 April 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16

Acheinu Limited

Report of the Trustees for the Year Ended 30 April 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND AIMS

Acheinu Limited, T/A The Boys Clubhouse aims to help young Jewish men who find themselves at risk of social and economic exclusion overcome their current difficulties. Many of our clients have multiple needs. over 50% a breakdown in family relationships, school exclusion, unemployment resulting in their having a poor state of mental wellbeing. The Boys Clubhouse offers an holistic approach in supporting these young men through providing help with accommodation, food, employment, education, therapy and mentoring.

Objectives, strategies and activities

The Boys Clubhouse offers a range of activities and programmes, the purpose of which are multifold. Some provide the young men with practical skills while others are aimed at improving physical and mental health. The collective aim of all our activities is to provide these young men with the tools and confidence to rebuild their lives and become productive members of society.

At all times safeguarding is at the heart of what we do with the interests and wellbeing of the client paramount.

Our safeguarding and other policies are updated and reviewed regularly.

Programmes and activities

Our programmes include but are not limited to:

Homelessness Project:

Sadly, we are confronted regularly with instances of homelessness, caused by a myriad of circumstances such as difficulties in the family dynamic; abandonment due to mental health issues or family estrangement brought about by drug abuse, criminal activities or severe delinquent behaviour. This list is by no means exhaustive. In some cases, the young people have run out of friends to stay with ('sofa surfing'), and we have found them literally sleeping in shop fronts. Where possible, we will negotiate the safe return of the young person to the family home. This requires intense intervention and support to both the adolescent as well as to his parents. Where the better option is independent living, we source suitable accommodation and support the young person with grants for rent, food, items for personal hygiene and changes of clothing. Our facilities include a self-contained emergency housing units.

Mentoring/Therapy:

The first step in the rehabilitation of the young person is to create a tailor-made programme where we identify his key strengths. With the help of our team of dedicated mentors and life coaches, we seek to involve the young person in determining his future. Our mentors seek to build positive relationships, offering unconditional support, which is the first step towards restoring the client's fragile self-belief. At the same time, we are conscious of the negative impact that the delinquent behaviour of one child can have on a whole family. Our comprehensive approach includes providing appropriate family therapy to parents who are caught between wanting to provide support and continuous love, whilst at the same time struggling to establish appropriate boundaries for their child in crisis. Our team of therapists and life coaches specialise in working with adolescents and addictions, as well as family mediation. For those who have suffered deeper trauma, we provide regular therapy sessions with qualified therapists using methods such as CBT, NLP and similar.

During the current financial year, we have expanded our equine therapy provision, which has been proven to develop emotional regulation, self-confidence and responsibility.

Page 1

Acheinu Limited

Report of the Trustees for the Year Ended 30 April 2025

Clubhouse Business Enterprise:

One of the most difficult challenges we face is finding our clients sustainable employment. For many of our clients their problems are too severe for them to hold down regular employment, and they end up in a debilitating spiral of dead-end jobs. Our Business Enterprise Unit (CBE) is a multi-dimensional project that provides training in employability and business acumen. CBE is based upon an e-shop in which we identify products that sell successfully using the eBay model. Goods are sourced from local businesses which help by donating excess stock or by supplying them at minimal cost. The CBE allows the boys to receive practical training in online sales; sourcing items, the packaging and dispatch of the items, as well as a grounding in customer services. Most importantly, our clients derive an enormous boost in self-confidence from running their own businesses as this gives a sense of achievement and acts as a positive drug to combat the negative influences in their lives.

Clubhouse Gym:.

Our premises include a fully equipped gym. It has been proven that exercise improves mental health by reducing anxiety, depression, and negative mood and by improving self-esteem and cognitive function. With a personal trainer on hand to create tailor-made programs, this has proven to be successful with overcoming increased levels of anxiety and exasperated mental health issues amongst our youth. We continue to add other sporting activities including football and martial arts.

ClubH Studio:

The in-house ClubH music studio provides a healthy outlet and is often the start of a journey towards accredited skills to succeed in areas of the music industry such as sound studio, live play and recording technology.

Israel project:

The Israel programme is a satellite operation and mirrors our provision in the UK. Some of our young men will gravitate to Israel and we recognise the need to support them on this part of their journey towards responsible adulthood.

Fundraising disclosures

In June 2023 we ran a highly successful crowdfunding charity campaign. The past year also saw a significant increase in our expenditure. We invested significantly in our CBE provision and our successful fundraiser allowed us to provide a wider range of therapies and educational programs to a larger number of clients. We also experienced an upsurge in referrals. Inflationary pressure puts pressure on our homeless and food provision. Despite these challenges, we are pleased to report that a high level of service was maintained, with some reliance on long-term grants and commitments for support provided by the Garfield Weston Foundation and others.

We would also like to thank the following charitable trusts and foundations that so generously supported us through the year including: Awards 4 All; Chesterhill Charitable Trust Limited; CSDS. Kirsh Foundation; London Youth; Oxford & St Georges, Safer Neighbourhood Fund; Shoresh Charitable Trust; the Young Barnet Foundation; Children's Aid Committee; Jewish Childs Day; London Marathon; Barclays Bank; Cost of Living Crisis Fund, Reaching Communities; Albert Hunt Charitable Trust; Westleague; CashClubs and many others..

Achievements and performance

Nationally - 18% aged 7 to 16, and 22% aged 17 to 24 have a probable mental health disorder. NHS trusts are failing to offer treatment to 60% of those referred by GPs.

At The Boys Clubhouse we respond to all requests within 24 hours.

We have seen more than 150 referrals, a sobering and alarming number. Over 70 boys have relied on us for housing relief and basic necessities We have provided 140 days of therapy, treating deep-seated traumas and psychological scars. 6505 hours of one-to-one mentoring has resulted in significant improvements in many of the boys. 28 have moved on successfully with their lives, and no longer require our assistance. 30% of the boys we met were initially homeless.

But we continue to be faced with a stark reality and ever-increasing and complex demand for our services; Over half have suffered from domestic or sexual abuse and as a consequence have suffered from debilitating drug/alcohol dependence. 5 are currently exhibiting severe suicidal ideation, with 3 in critical care at the time of writing.

Page 2

Acheinu Limited

Report of the Trustees for the Year Ended 30 April 2025

FINANCIAL REVIEW

Policy on reserves

The nature of the Charity's main income, for many years, has been cyclical due to its biennial fundraising campaigns. Accordingly, the trustees ensure that income raised after a campaign is apportioned over the 24 month period to ensure that the financial obligations of the charity is sufficient to meet expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06868489 (England and Wales)

Registered Charity number

1131948

Registered office

5 North End Road London NW11 7RJ

Trustees

M M Frankel D Lerner (resigned 30.3.25) M D Sher Director (appointed 10.6.24) D Wilner

Company Secretary

A Leaman

Independent Examiner

London Accounting Group Ltd

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ M M Frankel - Trustee

Page 3

Independent Examiner's Report to the Trustees of Acheinu Limited

Independent examiner's report to the trustees of Acheinu Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Mr A Heller FCA

London Accounting Group Ltd

Date: .............................................

Page 4

Acheinu Limited

Statement of Financial Activities for the Year Ended 30 April 2025

Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
471,185
62,600
Other trading activities
3
18,344
-
Investment income
4
-
-
Total
489,529
62,600
EXPENDITURE ON
Raising funds
5
55,373
-
Charitable activities
6
General fund
2,739
-
Expenditure on charitable activities
473,733
62,600
Total
531,845
62,600
NET INCOME/(EXPENDITURE)
(42,316)
-
RECONCILIATION OF FUNDS
Total funds brought forward
770,412
-
TOTAL FUNDS CARRIED FORWARD
728,096
-
30.4.25
Total
funds
£
533,785
18,344
-
552,129
55,373
2,739
536,333
594,445
(42,316)
770,412
728,096
30.4.24
Total
funds
£
861,290
37,299
5,029
903,618
29,893
-
592,053
621,946
281,672
488,740
770,412

The notes form part of these financial statements

Page 5

Acheinu Limited

Balance Sheet 30 April 2025

Notes
FIXED ASSETS
Tangible assets
13
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
15
NET ASSETS
FUNDS
18
Unrestricted funds
TOTAL FUNDS
30.4.25
£
690,851
249,371
(18,195)
231,176
922,027
(193,931)
728,096
728,096
728,096
30.4.24
£
691,190
295,764
(4,270)
291,494
982,684
(212,272)
770,412
770,412
770,412

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

M M Frankel - Trustee

The notes form part of these financial statements

Page 6

Acheinu Limited

Cash Flow Statement

for the Year Ended 30 April 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
30.4.25
£
(10,698)
(17,354)
(28,052)
-
-
(18,341)
(18,341)
(46,393)
295,764
249,371
30.4.24
£
287,484
(16,093)
271,391
5,029
5,029
(19,363)
(19,363)
257,057
38,707
295,764

The notes form part of these financial statements

Page 7

Acheinu Limited

Notes to the Cash Flow Statement for the Year Ended 30 April 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
Increase/(decrease) in creditors
Net cash (used in)/provided by operations
30.4.25
£
(42,316)
339
-
17,354
13,925
(10,698)
30.4.24
£
281,672
339
(5,029)
16,093
(5,591)
287,484

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/5/24 Cash flow At 30/4/25
£ £ £
Net cash
Cash at bank and in hand 295,764 (46,393) 249,371
295,764 (46,393) 249,371
Debt
Debts falling due after 1 year (212,272) 18,341 (193,931)
(212,272) 18,341 (193,931)
Total 83,492 (28,052) 55,440

The notes form part of these financial statements

Page 8

Acheinu Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery 20% Reducing Balance Office equipment 25% Reducing Balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

continued...

Page 9

Acheinu Limited

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

2.
DONATIONS AND LEGACIES
Donations
3.
OTHER TRADING ACTIVITIES
Clubhouse BE Income
4.
INVESTMENT INCOME
Deposit account interest
5.
RAISING FUNDS
Raising donations and legacies
Fundraising costs
Other trading activities
Interest payable and similar charges
Aggregate amounts
6.
CHARITABLE ACTIVITIES COSTS
General fund
Expenditure on charitable activities
30.4.25
£
533,785
30.4.25
£
18,344
30.4.25
£
-
30.4.25
£
38,019
30.4.25
£
17,354
55,373
Grant
funding of
activities
Support
Direct
(see note
costs (see
Costs
7)
note 8)
£
£
£
339
-
2,400
515,082
19,877
1,374
515,421
19,877
3,774
30.4.24
£
861,290
30.4.24
£
861,290
30.4.24
£
37,299
30.4.24
£
5,029
30.4.24
£
13,800
30.4.24
£
16,093
29,893
Totals
£
2,739
536,333
30.4.24
£
37,299
30.4.24
£
5,029
30.4.24
£
13,800
30.4.24
£
16,093
29,893
539,072

continued...

Page 10

Acheinu Limited

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

7.
GRANTS PAYABLE
30.4.25
£
Expenditure on charitable activities
19,877
8.
SUPPORT COSTS
Governance
Finance
costs
£
£
General fund
-
2,400
Expenditure on charitable activities
1,374
-
1,374
2,400
9.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
30.4.25
£
Depreciation - owned assets
339
30.4.24
£
32,939
30.4.24
£
32,939
Totals
£
2,400
1,374
3,774
30.4.24
£
339
Totals
£
2,400
1,374
3,774

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.

11. STAFF COSTS

The average monthly number of employees during the year was as follows:

CEO
Mentor
30.4.25
1
1
2
30.4.24
1
1
2

No employees received emoluments in excess of £60,000.

continued...

Page 11

Acheinu Limited

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
812,084
49,206
Other trading activities
37,299
-
Investment income
5,029
-
Total
854,412
49,206
EXPENDITURE ON
Raising funds
29,893
-
Charitable activities
Expenditure on charitable activities
511,551
80,502
Total
541,444
80,502
NET INCOME/(EXPENDITURE)
312,968
(31,296)
RECONCILIATION OF FUNDS
Total funds brought forward
457,444
31,296
TOTAL FUNDS CARRIED FORWARD
770,412
-
13.
TANGIBLE FIXED ASSETS
Freehold
Plant and
Computer
property
machinery
equipment
£
£
£
COST
At 1 May 2024 and 30 April 2025
690,137
2,484
10,997
DEPRECIATION
At 1 May 2024
-
2,347
10,081
Charge for year
-
34
305
At 30 April 2025
-
2,381
10,386
NET BOOK VALUE
At 30 April 2025
690,137
103
611
At 30 April 2024
690,137
137
916
Total
funds
£
861,290
37,299
5,029
903,618
29,893
592,053
621,946
281,672
488,740
770,412
Totals
£
703,618
12,428
339
12,767
690,851
691,190
Total
funds
£
861,290
37,299
5,029
903,618
29,893
592,053
621,946
281,672
488,740
770,412

continued...

Page 12

Acheinu Limited

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25 30.4.24
£ £
Trade creditors 14,864 2,570
Social security and other taxes 931 842
Other creditors - 858
Accrued expenses 2,400 -
18,195 4,270
15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.25 30.4.24
£ £
Bank loans (see note 16) 193,931 212,272
16. LOANS
An analysis of the maturity of loans is given below:
30.4.25 30.4.24
£ £
Amounts falling between one and two years:
Bank loans - 1-2 years 193,931 212,272
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
30.4.25 30.4.24
Unrestricted Restricted Total Total
fund fund funds funds
£ £ £ £
Fixed assets 690,851 - 690,851 691,190
Current assets 249,371 - 249,371 295,764
Current liabilities (18,195) - (18,195) (4,270)
Long term liabilities (193,931) - (193,931) (212,272)
728,096 - 728,096 770,412
18. MOVEMENT IN FUNDS
Net
movement
At 1/5/24 in funds At 30/4/25
£ £ £
Unrestricted funds
General fund 770,412 (42,316) 728,096
TOTAL FUNDS 770,412 (42,316) 728,096

continued...

Page 13

Acheinu Limited

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
489,529
(531,845) (42,316)
Restricted funds
Restricted fund
62,600
(62,600) -
TOTAL FUNDS
552,129
(594,445) (42,316)
Comparatives for movement in funds
Net
movement
At 1/5/23 in funds At 30/4/24
£ £ £
Unrestricted funds
General fund
457,444
312,968 770,412
Restricted funds
Restricted fund
31,296
(31,296) -
TOTAL FUNDS
488,740
281,672 770,412
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
854,412
(541,444) 312,968
Restricted funds
Restricted fund
49,206
(80,502) (31,296)
TOTAL FUNDS
903,618
(621,946) 281,672

continued...

Page 14

Acheinu Limited

Notes to the Financial Statements - continued for the Year Ended 30 April 2025

18. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement
At 1/5/23 in funds At 30/4/25
£ £ £
Unrestricted funds
General fund 457,444 270,652 728,096
Restricted funds
Restricted fund 31,296 (31,296) -
TOTAL FUNDS 488,740 239,356 728,096

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 1,343,941 (1,073,289 ) 270,652
Restricted funds
Restricted fund 111,806 (143,102) (31,296)
TOTAL FUNDS 1,455,747 (1,216,391 ) 239,356

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2025.

Page 15

Acheinu Limited

Detailed Statement of Financial Activities for the Year Ended 30 April 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Clubhouse BE Income
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising costs
Other trading activities
Bank loan interest
Charitable activities
Admin & office expenses
Charitable activities
Rent & expenses
Wages & salaries
Israel Project
Plant and machinery
Computer equipment
Grants to individuals
Support costs
Finance
Bank charges
Governance costs
Accountancy fees
Total resources expended
Net (expenditure)/income
30.4.25
£
533,785
18,344
-
552,129
38,019
17,354
35,049
348,749
23,180
53,000
55,104
34
305
19,877
535,298
1,374
2,400
594,445
(42,316)
30.4.24
£
861,290
37,299
5,029
903,618
13,800
16,093
34,107
384,650
23,475
54,587
60,661
34
305
32,939
590,758
1,295
-
621,946
281,672

This page does not form part of the statutory financial statements

Page 16