2025-06-30-accounts

Charity registration number 1137846 (England and Wales)

Company registration number 07285168

THE SHEKINAH LEGACY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Caladi Chartered Certified Accountants

THE SHEKINAH LEGACY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees MrNEF Smith Mr K Byrne Mr M Veenstra Mr T Consolacion Charity number (England and Wales) 1137846 Company number 07285168 Principal address 47 Wellington Road Newhaven East Sussex BN9 ORD Registered office Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF Independent examiner John Caladine FCCA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF Bankers Barclays Bank Plc 63 - 67 Terminus Road Eastbourne East Sussex BN21 3PQ

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THE SHEKINAH LEGACY

CONTENTS

	Page
Trustees' report	1-2
Statement oftrustees’ responsibilities	3
Independent examiner's report	4
Statement offinancial activities	5
Statement offinancial position	6
Notestothefinancialstatements	7-15

THE SHEKINAH LEGACY TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 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 charity's Memorandum and Articles of Association, the Companies Act 2006, 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)".

Objectives and activities

The charity's objects are:-

• to relieve financial hardship and sickness,

• to promote and preserve good health,

• to advance education according to Christian principles by the provision of funds, goods or services of any kind in such parts of the United Kingdom or the world as the trustees from time to time may think fit,

• and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity.

The activities carried out by the charity in furtherance of these objects are to give grants to Christian organisations supporting Israel and to provide education on the God of Israel.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

1. We continue to send each month forty foot containers of aid to needy people across Eastern Europe, mainly Ukraine , which is very successful.

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1. In the UK we hold and support Zoom bible studies weekly, also very successful

2. We also hold and support Zoom prayer groups with Christian's locally, again very successful.

3. We also gather, in person, for social occasions

4. Generally people support financially for the different activities

Financial review

There was a deficit for the period of £3,013 leaving unrestricted reserves of £4,197.

It is the policy of the charity that unrestricted funds should be sufficient for between three and six month’s expenditure and should not be excessive.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

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THE SHEKINAH LEGACY

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Structure, governance and management

The charity is a company limited by guarantee, incorporated on the 15 June 2010.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr NEF Smith

Mr K Byrne

Mr M Veenstra

Mr T Consolacion

New trustees are appointed when required by the existing trustees.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

The trust is managed on a day to day basis by Nevill Smith and his support staff (volunteers) subject to the oversight of the Board of Trustees.

The trustees’ report was approved by the Board of Trustees.

Mr N E F Smith Trustee . Dated: 23... \overvar ayey

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THE SHEKINAH LEGACY

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 30 JUNE 2025

The trustees, who are also the directors of The Shekinah Legacy for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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THE SHEKINAH LEGACY

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SHEKINAH LEGACY

| report to the trustees on my examination of the financial statements of The Shekinah Legacy (the charity) for the year ended 30 June 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, | report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

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

• 1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

• 2 _ the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

• 4 the financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

| 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.

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John Caladine FCCA CTA FCIE

Caladine Limited

Chantry House

• 22 Upperton Road

Eastbourne

East Sussex

BN21 1BF

° Date:[MVeenkea][2][ WN] . a

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THE SHEKINAH LEGACY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2025	2025	2025	2024	2024	2024
	Notes		£	£	£	£	£	£
Income from:
Donations and legacies		3	30,524	2,232	32,756	31,574	2,560	34,134
Investments		4	-	~	-	33	-	33
Other income		5	6,000	-	6,000	5,800	-	5,800
Total income			36,524	2,232	38,756	37,407	2,560	39,967
Expenditure on:
Charitable activities		6	39,537	2,232	41,769	33,376	2,560	35,936
Total expenditure			39,537	2,232	41,769	33,376	2,560	35,936
Net income/(expenditure)		and
movement in funds			(3,013)	-	(3,013)	4,031	-	4,031
Reconciliation offunds:
Fund balances at 1 July	2024		7,210	-	7,210	3,179	-	3,179
Fund balances at 30 June
2025			4,197	-	4,197	7,210	-	7,210

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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THE SHEKINAH LEGACY

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
	Notes	£	£	£	£
Fixed assets
Property, plant and equipment	12		300		660
Current assets
Trade and other receivables	13	5,225		7,018
Cash at bank and in hand		892		1,692
		6,117		8,710
Current liabilities	14	(2,220)		(2,160)
Net current assets			3,897		6,550
Total assets less current liabilities			4,197		7,210
The funds ofthe charity
Unrestricted funds	16		4,197		7,210
			4,197		7,210

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial stats ents were approved by the trustees on 78... Neertbos wus

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Mr NEF Smith
Trustee
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Company registration number 07285168 (England and Wales)

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THE SHEKINAH LEGACY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

• 1 Accounting policies

Charity information

The Shekinah Legacy is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

• 1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 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)". 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 applying FRS 102 Update Bulletin 1 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. 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 available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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THE SHEKINAH LEGACY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

• 1 Accounting policies (Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Liabilities are recognised when a constructive obligation exists, the payment is probable and the obligation can be measured or estimated reliably.

Resources expended are allocated to the particular cost centre to which they relate and include irrecoverable VAT.

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Fixtures, fittings & equipment 20% straight line

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 non-current 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’ 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. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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THE SHEKINAH LEGACY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies (Continued)

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

The trustees consider that the trust is not liable to United Kingdom corporate taxation on its charitable activities.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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THE SHEKINAH LEGACY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

3 Income from donations and legacies

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |funds|funds|funds|funds| |2025|2025|2025|2024|2024|2024| |£|£|£|£|£|£| |Donations|and|gifts|30,524|2,232|32,756|31,574|2,560|34,134| |Donations|and|gifts| |Donations|and|gifts|25,299|2.232|27,531|24,557|2,560|27,117| |Gift|aid|receivable|5,225|-|5,225|7,017|-|7,017| |30,524|2.232|32,756|31,574|2,560|34,134|

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4 Income from investments

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||||| |---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Interest|receivable|-|33|

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• 5 Other income

Rental Income

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||| |---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |6,000|5,800|

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THE SHEKINAH LEGACY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

6 Expenditure on charitable activities

	Charitable	Charitable
	activities	activities
	2025	2024
	£	£
Direct costs
Website	185	190
Meetings & Events	150	42
Sundry	-	200
Transport and Storage ofGoods	26,200	21,000
Office Expense	6,883	6,756
	33,418	28,188
Grant funding of activities (see note 7)	4,221	3,600
Share ofsupport and governance costs (see note 8)
Support	884	954
Governance	3,246	3,194
	41,769	35,936
Analysis by fund
Unrestricted funds	39,537	33,376
Restricted funds	2,232	2,560
	41,769	35,936

7 Grants payable

			Charitable activities	Charitable activities
			2025	2024
			£;	£
Grants	to	institutions:
Other			121	-
Grants	to	individuals	4,100	3,600

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THE SHEKINAH LEGACY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |8|Support|costs|allocated|to|activities| |2025|2024| |£|£| |Depreciation|361|451| |Postage|and|stationary|353|340| |Licences|170|163| |Governance|costs|3,246|3,194| |4,130|4,148| |Analysed|between:| |Charitable|activities|4,130|4,148| |2025|2024| |Governance|costs|comprise:|£|£| |Independent|examination|fees|360|360| |Accountancy|2,060|2,040| |Bank|charges|180|177| |Insurance|646|617| |3,246|3,194| |9|Net|movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|to|the|charity's|independent|examiner:| |-|for the|independent|examination|of the|charity's|financial|statements|360|360| |-|for|other|financial|services|2,060|2,040| |Depreciation|of owned|property,|plant|and|equipment|361|451|

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10 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, nor were they reimbursed expenses.

During the year the charity received total aggregate donations from the trustees of £15,000 (2024: £13,700)

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THE SHEKINAH LEGACY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

11. Employees

The average monthly number of employees during the year was:

											2025	2024
											Number	Number
Total											-	-
There	were	no	employees	whose	annual	remuneration	was	more	than	£60,000.

12 Property, plant and equipment

12	Property, plant and equipment
			Fixtures,
			fittings &
			equipment
			£
	Cost
	At 1 July 2024		6,813
	At 30 June 2025		6,813
	Depreciation and impairment
	At 1 July 2024		6,152
	Depreciation charged in the year		361
	At 30 June 2025		6,513
	Carrying amount
	At 30 June 2025		300
	At 30 June 2024		660
13	Trade and other receivables
		2025	2024
	Amounts falling due within one year:	£	£
	Other receivables	5,225	7,018
14	Current liabilities
		2025	2024
		£	£
	Accrualsanddeferredincome	2,220	2,160

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THE SHEKINAH LEGACY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

15 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

	At 1 July 2024	Incoming	Resources	At30June
		resources	expended	2025
	£	£	£	£
Ukraine appeal	-	432	(432)	-
Adopt a family	-	1,130	(1,130)	-
Sundry funds	-	670	(670)	-
	-	2,232	(2,232)	-
Previous year:	At 1 July 2023	Incoming	Resources	At30 June
		resources	expended	2024
	£	£	£	£
Ukraine appeal	-	342	(342)	-
Adopt a family	-	1,010	(1,010)	-
Sundry funds	-	1,208	(1,208)	-
	=	2,560	(2,560)	-

The Ukraine appeal fund represents monies raised specifically for aid provided to individuals in need in Ukraine.

The Adopt a Family fund is to assist Jewish people to return to Israel.

Sundry funds incorporate small specific donations received in the year and disbursed.

16 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 July 2024	Incoming	Resources	At 30 June
		resources	expended	2025
	£	£	£	£
General funds	7,210	36,524	(39,537)	4,197
Previous year:	At 1 July 2023	Incoming	Resources	At30 June
		resources	expended	2024
	£	£	£	£
Generalfunds	3,179	37,407	(33,376)	7,210

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THE SHEKINAH LEGACY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

17 Related party transactions

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

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