The Ralli Hall Lunch & Social Club (A company limited by guarantee) Annual report and unaudited financial statements For the year ended 31 December 2024 Charity Registration No. 1142922 07451576 (England and Wales) The Ralli Hall Lunch & Social Club (A company limited by guarantee) Legal and administrative information Trust•eg Mr R M C Abrah8ms Mr P W N Simons Mr D C Booker Charlty numb•r 1142922 Company numb•r 07451578 prtnclpal addf Ralli Hall 81 Denrnark VilJ8 Hove East Sussex BN3 3TH Règl8t•r•d office Ralli Hall 81 Dènmark Vilas Hove East Sussex 8N3 3TH Ind•pend•nt •xomln•r Ayres Bnght VKkors Limiiéd Bishopstone 36 cres￿nI Ro¥d Worthing West Sussex BN11 1RL 8•nk•rn Nath?nal W¢$bninster Bank Pbc 103 Chureh Road Hovè BN3 2BF The Ralll Hall Lunch & Social Club (A company limited by guarantse) Contents Pa9• Trustees. report Statsm8nt of TfUStees' re8pon8ibi Ir￿epondenl examinerfs rewt StAtement offin8nrAal actith$ Bo18nce Sheet Notes to the acuunts 7-12 The Ralli Hall Lunch & Soclal Club (A company limited by guarantee Trustees. report (including directors. report) For the year ended 31 December 2024 The Trustees pr¢$ent thfjir rèport and accounts lor the year ended 31 De¢ember 2024. The 8¢¢ounts have been Pfepared in ac0}rdan￿ with the atrounting poI￿leS set out in note 1 to accounts and compty with the Ch8nty'S Artidès of Association. the Cornpanies Act 2006 and "Accounting and Reporting by Charities Staternent ol Recommended Practice applicable to chanties prepanng their accounts In accordance with the Financial ReF4)rtsng Standard appluble in the UK arhd Republic of Ireland IFRS 1021 leffeetsve 1 January 20151. Oblectlvm and •¢llvlll¢• The Charity's objects artr" To promote lor the benefit of Ihe publTrc genèrally wrthout distsncbon of sex. sexual orientation, race or of poithcal. religious oi other opinions, by as50aating together people and local authorities. voluntary and other organisation$ in a common effort to advance education and to provide lacil￿'eS in the intèrèsts of social welfare lor recreaty'on and other lai$urè time O￿upa￿.ons with the object of improving the conditions of the sairt Inhabrtants. To establish Of sècure the establishment of a oynmunity ¢entrè (hereafter called "the i*ntre"l and to maintain and manage the samè Iwhethef aknne or in cv-operation wrth any local authority or pgrson or body) In furtherance of Ihese obiethes." and The promotion of social ind*Jsion in parb￿lar bul not exclusNely among eldgdy persons who are excluded from socaety b¢¢ause Iw ar• housebound. or who are unable to drive or eastly a￿9$$ publc transport. To run a lunch and social club for the e￿erty residents of Brighton & Hove 50 as to provide thern with recreabon81. yoga. "keepfif, and ojhural acbvibes, together wth a Kosher rneaL8 5ervi¢e. In addition the Charity has this year arran9ed a weekend visrt for members to stay ai a hotel in Eastl)ourne. togèther with one visit to the Rushfield garden centre. The work of ihè Lunch and Social Club Ifornierly known as Day Centrel stsrteo In 2002 as a "project. of the 8nghton Hove Jewish Community Foundation. It has continuèd since then. becorning a sèparate charity called The Ralli Hall Lunch and Social Club, which cornmenced operabon on 1 August 2011 The Trytstees have paid due regard to guidarr* ￿Ued by the Chanty Commission in deading what activities the Charity should undertake. Aehlévements and perforniance The Ralli Hall Lunch & Social Club now in rt$ 24th year and has had a $u¢¢essful year In 2024. Wè were able to operate a fvll yèaf's pro9ramme of lunches and othtrr 8rtNities. and not onty ha$ our mernbership rern¥inèd stable during the year, we had a number ol new members pining us for our activibes. 2023 had been a very good year lor us. and we werè pleased lo be able to report a surplus of over £11,000. however this was helped by a le9acy from a rnuthknved member who d*d at the wonderful age 01100. 2024 has been difficult in that the usual sources of ftjnding. Charitable Tru8ts. have been much hwdtr to obtain 9ranis from, some trusts thai g¥v$ us a grant every year now restncting requests to every h¥0 or three years. so it ha5 been difficutt to find replacement fundin9, a lot ol work bein9 Put in by our ￿ndIng ¢ommrttee and at tho end year we are able to report that our income ha5 held up well compared wrth p￿¥￿uS years. We are very lucky that we are supported by a wonder￿1 band of volunteers both In fundraising end hands-on helpers, who are available to assist iJS and we operate wrth onty one paid employee. our excellent cwrdinator Jacquie Tithauer, working ￿f0 and a haN days a weèk. During the year a long weekend In Ea$tboume. organised for the members and volunteers lat their expense) took place In June. Also. in August our outside v15rt to Dobbies, a k)c81 garden centre. ftsr afternoon tea was a great 3uttess and enjoyed by rnany of our members. So rnuth so, that in October we again went to Dobbies for a fish & chips lund). and this was greatty enjoyed as well. On 5 December we held a hugely suceessf¢J Chanukah party whith was attènded by over 60 members and guests. The Ralli Hall Lunch & Social Club (A company limited by guarantee) Trustees. report {continued){including directors. report) For the year ended 31 December 2024 This year has been a case of ￿nSOr1d0t1n9 the lunch dub, welcoming okl and new members. and reviving and reorggnising our actsvities, there Is a posrtive feeling for the luture and we are looking forward to a successful 2026. Fln•n¢lal r•vS•w In 2024 our Income was more than the cxist ol our chamable activibes and we had a surplus of £1,463 12023 £11.1381. Thè surplus has strengthened our balance sheei which continues to be healthy. The iotal reserves of the charity at the year er¥d arnouTrted 10 £85.601 12023 . £84,1381_ It is the policy of Ihe Charty that unrestncted funds whKh havè been designated for a specific use should be maintained at a level equivalent to betsféèn three and six rnonth's expenditure. The Trustees considers that reserves at this level will ensure that. in the event of a $KJnificant drop in funding. thtry will be able to continue tho Charity's current activity'es while eonsideratson is given to way5 In wh￿h addrtional fvnd5 rnay be raised. This level of rèserves has been rnaintained throughout the year. The Trustees has assessed the major risks to which the Ch8llty 1$ exposed. and are $8ti$fi8d that systems are in place to mrtigate exposure to the rn¥pr risks. Struetur•, governance and m•n•ggm•nt The Charity is a company limited by guarantee fonned on 25 November 2010. Trustees 8fe ebected from the membefs of Ralli Hall Lunch & Social Clyb In accordance wth the Chanty's Arncles olAssociation. The cornpany Is consty"tuted under a Memorandum ofA55QgatpJn dated 22 Novembef 2010 and is a registered tharty number 1142922.The principal obie¢t ol the Charity is to provKJe a lunch and social club for senior cibzen8. The Trustees. who are also the d1￿CtorS for the purpos¢ ol company law. and who served during thé yèar were.. Mr R M C Abrahams Mr P W N Simons Mr D C 8ooker The managernent of the Charty is the ￿SpOnsIbl1￿ of the Trustees who are ek¢ted and co-opted under thè terms of the Trvsl cleed. The Trustees hove delègated day to day rnanagem&nt ofthe Charty to J8c4u¢line Tichauer. None of th¢ Trustees has any benefic*l inteiost in the company. AJI ofthe Trustees ar& members of the cornpany and guarantee to contribute £1 in the event of a wnding UP. The Truste ' report was approve(I by the Board of TnJstee8. N Slmon• Trustee Dated The Ralli Hall Lunch & Social Club (A company limited by guarantee) Statement of trustees. responsibilities For the year ended 31 December 2024 The Trustees, who are also the dire￿Or$ ol The Ralli Hall Lunth & Socaal Club for the purpose ofcompany law, are responsible for pr$parin9 the Trustees, Report and the accounts in accordance wth appl￿ble law and Unrted Kjngdom Accounting Standard¥ Iunrted ￿"ngdoM GeneratyAo2pted A￿L￿nts￿g Practice). Cornpany Law rèquires the Trustees lo prepare accounts lor èach finanual year which gwe a true and lair view of the state of alfairs ol the Charty and of the incoming resources and appli¢ab"on of resources. including thg Incorne and expenditure. of the charitable ¢xrnpany for that year. In preparing these ?ccounl¥, thè Trustees are required to.. - $918ct suitabk accountsng policaes and then •ppty thèm consistentty.. observe the rnethods and principles in the charib.es SORP. - make judgements and estsmates that are ￿asOnab￿ and prLKJent." and prepare tha accounts on the going crjncern basis unless rt is inappropri*è to presume that the Charrty will continue tn operation. The Trustees are respons1b￿ for keeping adequate accounting records that disdose wrth reasonable accuracy at any tirne the financial posrtjon of the Charity and enable them to ensure that the accounts comply wrth thè Cornpanies Act 2006. They are also rèsponsible lor safeguarding the assets of the Charity and h8nce lor tsking reasonable steps for the prevention and detéction of fraud and other irregularibes. The Ralli Hall Lunch & Social Club (A company lirnited by guarantee) Independent examinerfs report To The Trustees Of The Ralli Hall Lunch & Social Club I report on the accounts of Ihe Charrty for the year erbded 31 Oecembèr 2024, which are sèt out on pages 5 to 12. Respectivg r•*poMlbllltS08 of Trust¢e• and •x•mln•r The Trustees, who are also the directors of The Ralli H811 Lunch & Sooal Club for the purposes of company law. are responsible for the preparatson of the accounts. The Tru$t&es consKlef that an audit is not required for this year under section 144121 of the Chant*$ Act 2011 (the 2011 Act) and that an Independeni èxamination is needed. Having satisfied myself that the charity 1$ not $ubJ¢ct to audit under cOrn￿ny law and is ehgible tr)r indèpendent examinal10n. It is my responsibility to". examina the accounts under sectK)n 145 of thè 2011 Act. lill to follow the procedures latd down in the general Diredions gNen by thè Charty Commission undèr section 14515llbl of ihè 2011 Act, and liiil to state wheth¢r parti¢ukqr matters have come to my attèntion. 8asi¥ of ind•p•ndent examIne￿3 report My exarnination was carr*d out in acwrdance wrth the general Direcb'ons given by the Charty CommissKJn. An examination includes ¥ review of the accounts.ng records kepl by the charity and a comparison of the a￿OUnts pre$¥ntèd with those records. It also indudès considerabon ol any ynusual rtems or disdosures In the accounts. and seeking èxplanations from you as trustees ctsnceming any such matters. The procEdures ur￿ertAken do not provide all the evidence that would be required In an audit and consequentty no opinion is given as to whether the a¢¢ounts pfesenl a'true and fail ¥￿w. and tho r&port is limited to Ihosè matters set out in the next statement. Indgp•nd•nt examlnerfs statsrn*nt In connection with my exarnination, no oth¢r matter except that referred to in Ihe prevK)us p¥ragraph has come to my attention". lal which gives me reasonable cause to believe that In any material rèspect the requirernènts". to keep accounting iewrds in accordance with sectson 386 01 the Companies Act 2006.. and lill to prepare ?￿O￿Trts which accord with the ¥ccounting ￿cords. comply wrth the acctsunting requirements of 396 of the Companies Act 2006 and wrth the rnethods and prinaples ol the Statement of Recommended Practice". Ar¢oynts"ng and Reporbng by Chantses, have not been met Of Ibl to whith, in my opinion. attent￿n Should be drawn in order to enable a proper un¢Jerstanding ol the accounts to be rea¢￿d. IkV,.L Paul Stone FCA Ayres 8right Vicker8. Ch8rtèred Accountants Bishopstone 36 Crescent Road Worthing Wèst Sussex BN11 1RL Dated. ....... 18APRI￿ The Ralli Hall Lunch & Social Club (A company limited by guarantee) ststement of financial activities including income and expenditure account For the year ended 31 December 2024 Unrestrfcted fund• Total 2023 Nglès Oonalions and leggwing the Statement of Recommended Practice for Ghontiès apptying FRS 102 rather than the vèrsion ol the Statement of Recommended PraL#ice which is referred to in Ihe Re9uiations but which has smce been withdrawn. The accounts are prepared In sterting. wh￿h is the luncbonal cuffency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prgpared on the historical cosl cDrNentKJn. The principal accountsng polices adopted are set out below. 1.2 Golng concern At the time of approving the attounts. the Trustees has a reasonable expectatvjn that the Charity has adaquate resources to continue in operational existence for the foreseeable future. ThiJ8 th¢ Trustees. continue to adopt the going concern basis ol accountsng in prepanng the acctsunts. 1.3 Charltable funds UnrestrKted fvnd8 aro available for use at the discrebon of ihe Trustees in fvrtherance ol their charitable objectives unless the ftjnds have bttn designated lor other purposes. Restricted fund$ are subject to specrfK corbd￿"tsnS by donors as to how they may be used. The purposes and uses of the restricted fvnds are sèt out in the notes to the a¢counts. Endtswment funds are subpct to specific cOndrt￿nS by donor5 that the caprtal rnust bo maintained by the Charty. 1.4 Ineomlng resourcw4 Income Is recognised when the Charity is legally entitled to rt aftef any performance Conditions have been rnet. the amounts can be measured re1￿bfy. and it is probable that Income w¥ll be received. Cash donab.tsns are ￿CogniSed on receipt. Other donab.ons are recognised once the Charrty has been notified of the donation, unless perftjrmance conditions require deferral ol the amount Income tax recover8bla In relation to donab.ons feceNed under GrfI￿a or deeds of covenant 1$ recognised at the time ol the donation. Legacies are recogni5ed on receipt or otherwise ff the Charity has been nobfied ol an impending distribution. the amount Is known. and receipt is expe¢ied. 11 the amounl is noi known. the le9acy Is treated as ¥ contingent asset. The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statements (continued) For the year ended 31 December 2024 Accounting poli¢1 Icontlnuedl 1.5 R¢$our¢és •x￿nd•d Incorne and expènses afe indLHled in the fin8noal siatements as they becomè receivable or duo. Expanses indLHle VAT where appli¢ablè as the company cannot iedaim rt. Eypenditure 19 ￿cognISed on accrual basis as a Ikability is incurred_ Expenditure indudes VAT and Is reported as part ol the expenditure to wttich rt relates. Charitable activths Inclusje expendrture assouated with the promotion ol the chanty and rts administration. The categor￿$ indude the direct o)sts. the support costs and the govemancé costs relating to these actNlties. Governance costs irK4ud& those incurred in the govemance of the chanty and rts assets and are prirnafily associated with constitutional and $tstutory requirements. 1.6 Cash and ca¥h ¢qulval•nts Cash and cash equivalènts Indude cash in hand. deposrts held at cal wrth banks. other 6hort-tèm liquid Investments wrth original rnaturibes of three months or ￿$$. and bank overdrafts. Bank overdfafts are shown within borTowin9s in current liabilrties. 1.7 Financial Instrum•nts The Company has e￿¢ted to appty the provisions ol Sectyon 11 'Basic Finanaal Instrumants. and S￿tIon 12 'OtMer Finan¢ial Instruments Issues. ol FRS 102 to all of rts finaroal instrumènts. Financial Instrurnents are reo)gnised when the Ch8rrty becomes party to th¢ contractual provision8 01 the instrument. Financial assets are offset, Wtth the net 8mount¥ presented in the accounts when there Is a legal enfOr¢èab￿ right to set off the rectsgnisèd amounts and th¥re is an intention to settle on a net basis or to realise the as$è1 and settle the liability sirnuhaneousty. B•slc Iln•n¢l•l ass•ts 8831c finanual assets. which in¢lude trade and other receivables and cash and bank balances, are inthally measured at transaCt￿n pite indL*ding trnnsaGb¢)n costs and are subsequentty carried at amortised cost using thè effecbve Interest rnethod unless the arrangement conskn"tutes a finanong transaction, whtrrg the transaction 13 rneasured at the present value of the fijture receipts discounted at a market rate of Interesl. Basic financlal Il•lJllitl•s Basic financial Iiabilib'es. including trade and other payables. are inth'aty recognoed at tra￿￿CtIon price unless the arrangernent ¢onslrtutes a finanang transacbon. Whe￿ the detyl instrumenl is rneasufed at the present value of the luture receipts discountsd ai a rnarket fate of interest. Debt instrurnènts are subsequently carried ai amortised cost. usin9 thè effective interest rats method. Trade pay•ble$ are obligations to pay for goods or services that have been acquFred in the ordinary course of operations frorn suppligf$. Accounts payable ar¢ dassified as current liabilities if payment Is due wrthin one year or less. If not. they are prgsented as non-current liabilrt*s. Trade payables are recognised initially at transaction pn¢e and subsequenty measured at amortised ts)st using the effeclivè interest method. The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statements (continued) For the year ended 31 December 2024 A¢¢ountlng pollclès (con￿nued> 1.0 Employee benerts The cost of any Unus￿ holKlay enbllement is recogni$ed in the period in which the employee's services ara received. Termination benefrts are fecognised wnmedialety as an expense when the company 18 demonstrably cornrnbtted to tenninate the employrnenl tsl an employee or to Pfovide temiination benefits Donatlon* and logacles 2024 2023 Donations and grfts Legarie8 rec&ivable 28.286 19.671 15.594 28.286 35.265 Charltabh actlvltl•* Lunch and •o¢lal ¢lub 2023 Saks within chari¢ablo activ￿oS 23,711 23,811 Investm•nts Unre3trl¢t•d fund8 Tot•1 2023 Interest receiva￿• 591 The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statements (continued) For the year ended 31 December 2024 Charft¥blg *etlvbti Lun¢h and Social Club 2023 Stsff costs Activities Transport Catering Accommodation Sundry expenses Insurance Independent examinatson Hall charges Lunch club refreshrnents Telephone Computer costs Pnnting, postage and Stat￿n￿ry Other charitsble expénditure 19.849 1.325 3.858 13.942 6.093 19,611 1.197 3.952 12.802 4.322 318 511 71 2.500 447 481 403 57 550 28 2.500 17S 225 77 579 49.361 46.783 she￿ ol governance costs (see ￿￿¢ 61 1.764 1,641 51.125 48,424 Anatysls by fund Unrestricted knnds 51.125 51.125 For thg yèar •nd•d 31 D•G•mb•r 2023 Vnrestncted funds 48,424 48.424 10- The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statements (continued) For the year ended 31 December 2024 Support costs Support Go¥•rnanc• oats 2024 2023 Basis of alloc•tion Accountan 1.764 1.764 1,641 Governance 1.764 1.764 1,641 Analysed be￿een Charitable a¢aivrtie8 1.784 1.764 1.641 Governance costs Includes payments to the auditors of £660 1202> £6601 lof Inde￿n¢Jent examination fees and £1, 10412023- £9811 for other accountang ServI￿S and payroll services None ol the Trustees lor any persons connected wth them} Tec•wed any remunerab.on or benefrts from the Charity dunng the year. Employ••• The average rnonthty numbaf èmployees during the year was". 2024 Number 2023 Number 2024 2023 Wages and sal¥n&s Pension costs 18.857 379 17.935 351 19.236 18.286 Debtor• 2024 2023 Amount• falllng due within on? yg*r= Prepayments and accrued incom¢ 323 307 Credltor•.' amounts f*lling due wlthln one ye•r 2024 2023 Ac¢w¥ts and deferred income 1.465 1.38S 11 The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statements (continued) For the year ended 31 December 2024 10 R•lat•d party tran$aetlon• The Chanty consKYers 8T￿htOn and Hove Je¥￿sh Comrnunrty Foundation (Registerèd Charity 2694741 a related party. P Simons and R Abraharns are trustees in both chanlie$. Duftng the year Ralli Hall L￿ch & Social Club paKI Brighton and Hovg Jewsh Cornmunty Found8kn"on £2.5¢XJ fo¥ hiro of rooms12023 ". £2.5001 12-