The Ralli Hall Lunch & Social Club (A company limited by guarantee) Annual report and unaudited financial statements For the year ended 31 December 2025 Charity Registration No. 1142922 07451576 (England and Wales)
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Legal and administrative inforniation Trustees Mr R M CAbrahams Mr P W N Sirnons Mr D C Bookef Charlty number 1142922 Company number 07451576 Principal •ddr•g9 Raifi HaN 81 Oenmawk Vila$ Hov¢ East Sussex BN3 3TH Regi$t•r•d office Ralli Hall 81 Denmark WilS Hove East Su88ex BN3 3TH Ind•p•nd•nt 0rnIn$1 Ayres Brvjht Ver$ Limited Bi$hopstone 36 cscent Ro¥d Worthing Wést Sussex BN11 1RL Bank•rn National We$tminster Bank Pk 103 Church Road Hove BN3 2BF
The Ralli Hall Lunch & Soclal Club (A company limited by guarantee) Contents P•g• Trust8es' report ststement of Tru8tee8' r8spon8bililie8 Indepgndent examinerfB report ststement of financi•l •dr4titl•s Bolance Sheet Notes lo the •¢counts 7-12
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Trustees. report (including dir•ctors' report) For tho year ended 31 December 2025 The TTUStees present their annual report and financial $t•l¢ments for the year ended 31 December 2025. Tho accounts have been ppartrd in accordance with the accounting policies sel out in note 1 to tte accounts and Comp with the Charity'5 Artid•s of Association. Ihe Companies Act 2006 and "Accounting and Reporting by Charrties." Statement of Recommended Practice applrAble to ¢hartties preparing thèir accounls in accofdance wrth the Financial Reporting Standard applicabk in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2015). Obje¢tiv•# and activities The Charity's objecls are". To promote for the benefft of the public generalty wrthoLrt distinction of sex. sexual OrntatiOn, race or of polilical. religious or other opinions. by a3¥9Ci8ting together people and local authorities. voluntary and other organisations in a common effort to advance edUCatn arbd to provide facilrties in the interests ol social weware for recrealion and othér leisufe time occupations wrth the object ol improving the Conditions ol the Sa inhabitant$. To establish or secure the e518blishment of a communrty centre (hereafter called "the centre") and to rnaint8in and manage the same (whether akjne or in cD-op¢ration wtth any lo1 authority or person or body) In furtherance of these objéctives; and Thfj promotion of sorial indusK)n in parliujlar bul not ¢xclusivety among elderly persons who are excludèd from society becau ttbey arè housebound, or who are unable to drive or easily acce8s publ transport. To run a lunch and social club for the eldèdy residenls of Brighton & Hove so as lo provide them with recreational. yoga. "keepfit" and cullural activrties. together with a Kosher meals set¥ice. In addition thé Charty has this year arranged a weekend visit for members to stay at a hotol in Eastbourne. tO9eth•f wrth one visit to the Ru3hfild garden cenlfe. The work of the Lunch and Social Club {formerty known as Day Centrel started in 2002 as a "projecf of Ihe Brighton Ho¥e Jewish Community Foundation. It has continued since then. becomin9 a separate charity cald The Rali Hall Lunch and Sw'al Club. which commenced opefation on 1 August 2011. The Trustee5 have paid due regard to guidance issued by the Charity Commissn in decidin9 whal actNltie8 the Charity should undèrtake. Achievomgnts and p•rfomiance The Ralli Hall Lunch & Social Club is now in rts 25th year and h8$ had another successful year in 2025. We ran a very lull pro9ramme of lunches and other activities during the ye¥r. and nol only has our membership remained 8table. but wè also had a number of now mèmbers Joinin9 us and enpying ouc activities. 2025 has once again been a challenging yèar, partlarty in se¢unng funding. Our usual sources. such as charilable trusts, have become increasin9ty difficult to access. Many tru$ts that previousty supported tjs annu811y have now introduced restrictions. limiting applications lo once every two or three years. As a resutt. finding atternative lundin9 has been a signffjcant th¥lnge. Our funding committee has put in a tremendous amount of effort to address this. explonng new opportunrties and maintaining existing relalionships. Despite thesé drfficulties. we ale pleased to report that by the end of the y$ar. we have managed to more or less break even. We are so very lucky that we have the support of a truty wonderful band of volunteers both in fvndr8ising. 8nd 8S hands-on helpers. who are a¥ailable to assist us and we operate with onty one paid employe¢, our excellenl co- ordinalor J¥cqui& Tichauer, working two and ¥ haw d8ys a week. During the year, another long weekend In Eastboume was organi8ed in May for the members 8nd volunteers18t iheir expense) and Ihis was hhghty successful. Also. in April our OL5tside visit to Dobbies, a kcal gaiden centre. for a fish and chips lunch was an immense success and enjoyed by many of our members. On the 18th of December we held a hugety successlul Chanukah party whh was attended by over 60 membèrs and guest5. During the year we also had a 8electKJn of guest speakers. and entertainers that made rt so muth more for our members.
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Trustses. report Icontinued)(including directors. report) For the y•ar ended 31 December 2025 This year has been a case of promoting the lunch dub, welcoming ohy and new members. and re¥iving and reorganisin9 our •ctivrtbes, there is a posrtwe feeling for the luture. and we are looking forward lo a successful 2028 Finanelal r•view In 2025 our income was more than the cost of our charitable activit3 and we had a surplu$ of £893 12024 £1,463) The Surplus has strengthened our batance sheet whth conknnves lo be healthy. The total rèsuves of the charity al the year ènd amounted to £86.49412024 ". £85,801). 11 1$ thè policy ol the Charbty that unrestricted funds whKh have not been designated for a specffjc use should be maintained at a level equryalenl lo belween three and 3ix month's expenditure. The Trustees consi(J$r that reserves at this level will ensure that. in the event of a svJniftani drop in fvnding. they will be able to continue the Charity's current aclNrties while ¢onsid&ration is gNen lo ways in which additional fvnds may be raised. This level of fèsèNes has been maintained throughout the year. The Truslee5 hové assessed the major risks lo which the Chanty is exposed, and are satisfied that systems are in place to fflitlgate exposure to the major ri3k$. Structure. govern#ne• and managernent The Charity is a company limited by guarantee fonned on 25 N0mber 2010. Tru819gs are elected from the members of Ralli Hall Lunth & So¢i¥l Club in accordance wrth the Charitys Articles of Assockgtion. The MpanY is constituted under a Memorandum ofAsso¢iatK)n dated 22 November 2010 and 18 a ieg4Stered charity number 1142922.The prin¢ipo1 objecl of the Charity is to prOVe a lunch and $oaal dub for Senior citizens. The Tnjstees, who are also the directors for the purpose of company law. and who $grved during the yo¥r were.. Mr R M C Abrahams Mi P W N Simons Mi D C Booker The man¥g&menl of the Charity i¥ the responsitiility of the Trustee$ who are ected 8nd co-opted under the terms of th¢ Trust deed. The Trustees have dekgated day to day monagernent of the Ch#rty to Jacqueline fichauer. None of the Trustees has any benefici81 interest in the company. AM of the Trustees are members of the company and guaranltrè to contribute £1 in the event of 8 winding up. The Trust S, rèport was approved by the Board of Trustees. Mr P W N Slmons Trustee
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Statement of trustees. responsibilities For the year ended 31 December 2025 The Trustees. who are also the diredors of The Ralli Hall Lun¢h & Soaal Club for the purpose of company law. 8re responsib for pfeparing the Truslees. Report and Ihe accounts in accordance with applicabl8 law and Uniièd Kingdom Accounting Standards (Unrted Kingdom Generalty Accepted Accounting Practice). Company Law requires the Trvstees to prepare accounts for each financial year which give o true and fair view of the state of affairs ol the Charity and of the incoming resources and applicatjon of resources. including the income and expendrtufè, of the charitable company for thal year. In prep¥ring these aUnIs. the Trustees are requif¢d to.. Seled suttabk accounting poliaes and then Jppty them consislentty.. - obsèNe the methods ond princyS in the Ch¥riti"es SORP: make iudgements and estimates that are reasonable and prudent- state whether applicable UK Accountin9 Stsndards have been followed. subject to any matefial departures disclosed and explained in the accounts." and Prepare the accounts on the goin9 concem basis unsS it inappropriate to presume that the Chartly will continue in Operat. The Trustees are responsible for keeping adequats accounting records that disclosè with reasonable accuracy at ny time the financsal position of the Charity and enabbe them lo ensure that the accoLsnts cofflply with the Companies Act 2006. They are also responsib for safeguarding the assets of the Char¢ty and hence for 18kin9 re8$onabk steps for thè prevention and detectitin of fraud and other irregularilN?¥.
The Ralli Hall Lunch & Social Club (A Company Limited By Guarantee) Independent examinerfs report To the Trustses of The Ralll Hall Lunch & Social Club I report to the Trustees on my examinalion of Ihe fin•n¢o1 statements of The Ralli Hall Lunch & Social Club Ith& Charity) for the year endèd 31 Decernber 2025. Re¥pon•ibilltles and basis of r•port As tha TrLtstees of the Charity land also lis directors foi the purposes of company lawl. you are responsibltr for the piaparation ol ihe finanGi¥l statements in accordance wrth the requirements of the Ctsmpanies Act 2006. Having satisfied mysew that the financial statements of the Charity are nol requifèd to be audrted under Part 16 ol the Companies Act 2006 and are elwjible for independent examtnation, I report in respect of rny examination ol the Charity's financial statements out under section 145 of the Chartties Act 2011. In carrying out my examinalion I have folowed Ihe DiiectK)ns gven by the Charity Commission under seclion 14515llbl cl the Charitie5 Act 2011. Independent •xamln•rfs statement I have completed my examination. I confinn th¥t no matters have come to my attention in conneciion with the examination giving rne ¢au$e to believe that in any material respect.. accounting records were not kept in respect of the Charty as required by sedion 386 of the CompleS Act 2006. the financial statemenls do not accord wilh those re¢ords", or the financ¢al statements do nol compty with th¢ accounting requirements of section 396 of the ComFwnies Act 2006 other than Any requirement that the financial statements gwe a true and tsir view, which is not a matter considered as part of an independent examination.. or the financial statements have not been prepared in a[dance wth the methods and principles of the Statemenl of Recommended Practice for accountin9 and reporting by Ghanties applicable to charities prepanny their financial stslements in accordance wrth the Financial Reporting Standar(l applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have corne across no other matt¢rs in connection wrth the examination to which attention shoykl be drawn in this report in order to enable a proper understsnding of the finan¢i81 statement3 10 be reached. Ayres Brwht Vic Limited Bishopslone 36 Creseant Road Worthing West Sussèx BN11 1RL Dated..
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Statement of financial activities including income and expenditure account For the year ended 31 December 2025 Unrestricted funds Total 2024 Notes Donations and legacies Charitable activities Investments 27,231 24.854 461 28.286 23.711 591 Total incom• 52.546 52.588 Charrtable activilies 51.653 51.125 Total rèsources expend 51,653 51,125 Net ineome for the ye4rl Nèt movemgnt in funds 893 1.463 Fund balances al 1 January 2025 85.601 84.138 Fund balan¢•s at 31 Dec•mb•r 2025 86.494 85.601 The stslement ol financial activitios also comphès wth the requwoments lor an income and expenditure account under th¥ Companies Acl 2006.
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Balanc• sheet Ag at 31 December 2025 2025 2024 Currènt ass•ts Debtors Cash at bank and in hand 1,825 86.241 323 86,743 88,066 87.066 Creditors.. amounts falling du• within one year 11.572} 11.465 Net current as8ets 86,494 85.601 Incom• fund$ Unreslncted funds 86.494 85,601 86,494 85.601 The company is entitled to the eyemplion from the audit requirement contained in section 477 of the Compan*s Act 2006. for Ihg year ended 31 December 2025. The director acknowledges his responsibilrtie$ for compty'¢ng wth the r¥quirements of the Companles Act 2006 wrth respecl to accounting records and the pieparaiion of financial statements. These financial 5talem&nts have been Prepared in ¥c¢ordance with the provisions applicabbe to companses subject to the small companies regime. The financial statements were 8ppro¥8d by the board of directors and authorised for issue on are signed on rts behav by.. N Simons Trust•e Company R•giStraOn No. 07451576
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial ststements For the year ended 31 December 2025 Accounting pollcl•• Company information The Rali Hall Lunch & Soryal Club is a prwate company limited by gy8rantee incorporated in Engl and Wales. The registeied office is Rali Hall. 81 Denmark Willas. Hove. East Sussex. BN3 3TH. 1.1 Accounting eon¥•ntlon The financial statements have been prepared in accordance wrth the Charity's governing documènt, the Compans Act 2006, FRS 102 "The Finanri31 R¢porting Stand8rd applicable in the UK and R&public of Ireland" and the Charitie8 SORP "Accounling and Reporling by Charities. Statement of Recommended PTactice applicable lo charrtiès preparing their accounts in accordance with the Finanual Reporting Standard applicable in the UK and Republic of Ireugnd {FRS 7021" The Chanty is a Public Benefit Entrty as (fined by FRS 102. The financial statements have departed from the Charrties {Account$ and Reports) Re9ulations 2008 onty to the extènt required to prov*Jè a true and tsir vièw. This departure has nVolved following Ihe Statement of RaMMended Practice for charilies apptying FRS 102 ralher than the version of the Statemenl of Recommended Practicè which is referred to in the Regulalions but which has sin¢e been withdrawn. The financial statements are prepared in $t¥rting, which is the lunclional curren¢y of the Charity. Monetary 8mounts in Ihese financial statemenls arg rounded to the nearest £. The fin8ncial statements have been prepared under the historical cost convention. The principal accounting policie¥ adopted are set out beknv. 1.2 Golng conc•m At the lime of approving the fin8naal statements. the Tfustees have a reasonable expectation that the Charity has a(lequ8te resources lo continue in operational èxistence for the foreseeabk future. Thus the Trustees con¢inue to adopt the goin9 concem basis of accnunting in preparing the financial statements. 1.3 Charltable fund¥ UnrestTlCted funds are available for use al the discretion of Ihe Trustees in lurtherance ol their charitable objectives_ Restricted lunds 8re subject to 5pecffi¢ condrtions by donors or grantors as to how Ihey may be used. The purposes and u¥es of the restricted fund$ are set out in th¢ notes to the financial statements. Endowment funds are subjed lo specffic condilions by donors thal the ¢apital musl be maintained by the Charity. 1.4 Incoming r•sources Income is recognisèd when the Charity is legalty enlitled to it after any perfomiance condrtions have been met. the amounts can be measured reliabty. and it is probable that income will be received. Cash donations are recognised on receipt. Other donab.ons are reo)gnisgd once the Charity has been notffied of the donat. unless performance condrtions require deferral of the amount. Income tsx recoverabbe in felatson lo don8tions received under Gth Aid or deeds of Covenant is recognised at the time of the don8tion. Legacies are recognised on receipt or othen¥ise rf the Charity has been no15fied of an impending di8lfibulion, the amount is known, and receipt is expected. 11 the amount is not known. the kngacy is Ir881gd as a contingent 855¢t.
The Ralli Hall Lunch & Social Club {A company limited by guarantee) Notss to the financial statements (continuedl For th• year ended 31 December 2025 Accounting policie? Icontinu•dl 1.5 Rè#ourees expended Expenditure is recognised once thern is a gaI or conslru¢tive oblalK)n lo Iran$fer economic bgnefrt to a third party. it IS Pfobable that a transfer of economic benefits will be required in 8¢ttkment, and Ihe amounl of the obligation can be measured reliabty. Expendrture 18 ¢la$sified by actNity. The sts of e¥ch activty are made up of the total of direct Costs and shared cos15. including support costs invofved in undertaking each actNity. Direct costs attributsble to a single aclivity are allocated direct to that activity. Shared costs whth conth.bute to more than onè activity and support costs which are not attribulabi¢ to 8 single activity are apportioned behveen those aclivities on a basts consistènt with the use of re30uri*s. Cèntral staff costs are allocated on the basis of time spent. and depre¢i8tson charges are allocated on the portion of the a65et'5 use. Expenditure is recognised on accrual basis as a liabihty is incurred. Expendrture indudes VAT and is reported as part of the expendrture to whh it relates. Charitable activrties include expenditure as8oryated wrth the promotion of the charity and its administration. The categories include the direct costs. the support ¢osts and the govemance costs relaling to these activities. Governance costs inck&de Ihost inojrred in the governancs of the charity and its assets and a piimarity o$sociated with con5trtutional 8nd statutory requirements. 1.6 C48h and rAsh equival¢nts Cash and cash equivalènts include cash in h8nd. deposits held at call with banks. other short-tefm liquid investments with ongin81 maturtties of three rnonlhs or less. and bank ov¥rdcafts. Bank ovèrdrafts afe shown wrthin borrowing8 in currènt liabilities. 1.7 FinancSal Instrum•nts The Charity h8$ elected to appty Ihe pro¥i$ion$ of Section 11 'B•$ic Financial Instruments, and Section 12 'Other Financial In$truments Issues, of FRS 102 to all of its finanri¥l instrumenls. Financial instruments are recogni in the Charty's balancè sheet when the Charity become$ party to the contra¢tU81 provisions of the inslrumènt. Financial assets and liabilrtie$ are offset. wrth the nel ¥mounts presented in the financi81 statements, when Ihere is a 9alty enforceab right to set off the recognised amounts and there is an intention lo settle on a net ba¥1¥ or to realise the as8et and settle the liability simultaneous. Baslc fin•n¢i•l •ss•ts Basic financial assets, which includ$ debtors and cash 8nd bank balances. are inilially measured at transaction priGs induding transaction ¢o$ts and are subsequentty carried al amortised cosl using the effective interest melhod unkss the arrangement conslitules a financin9 Iransaction. where the transaction is measured at the prèsent value of the fvturè receipts di5Unted at a market late of interest. Fin8no81 assets ciass&fied a$ r¥ceivable within one year are not amortised.
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial ststements (continued) For the year endod 31 December 2025 A¢¢Ounn9 poli¢io¥ l¢ontlnu•dl 8aslc flnanclal liabiliti•$ 88Stc financial liabilities. bncluding credifotB and bank loans are initialty recognised at transaction price unless the arrangement Constitutes a financing transaction, where Ihe debt instrumenl is measured at the psent valuè ol the future payments discounted at a market rate of intere$t. Financial liabilities classifièd as payable within one year are not amortised. Oebt instrument$ are subsequenlty cald 8t amortised co$t, using the effective interest rate method. Trade ¢ditorS are obligalions to pay for goods or services that have been acquired in the ordinary course of operations from supplEr5. Amounts payable are classffied as current liabilrties if payment is due wrthin one year or less. 11 nol. they are presented as non-current liabiknlies. Trade creditors are recogni8ed initially at transaction price and subsequenlty measured at amortised cost using the effedive interesl rnethod. 1.8 Employè• benefits The Cost of any unused holxlay entitlement is r¢cognised in the pèriod in which the employee's sèryices are recéived. Temiination benefts are recognised immediatety as an expense when Ihe Charty is demonstrably committed to terminate Ihe employment of an employeè or to pro¥KJe l¢miinatTron benefits. 1.9 R•tir•m•nt ben¢fit• Payments to defined contribulion r¢ts"r8ment benefrt sch*mes are charged as an expense as they fall dug. Donationo and 9a¢l•S 2025 2024 Donations and gifts Legacies receivable 26,231 1,000 28,286 27.231 28,286 Charitable activiti Lunch and social club 2024 Sales within charitable activitie5 24.854 23.711
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial ststements (continued) For the year ended 31 December 2025 Investments Unrestrlcted funds Total 2024 Interest receNable 461 591 Ch¥ritsbl• actSvities Lunch and Soci•1 Club 2024 staff costs Activities Transport Catering Accommodalion Sundry expenses Insurance Independent examination Hall chaigès Lunch club refreshments Compuler costs Printing. postage and stalionery Othèr Charitab expenditurè 19.849 1.085 4.799 15.883 4.385 34 582 19,849 1,325 3,858 13,942 6.093 160 550 28 2.500 175 225 77 579 2,500 91 42 514 49.764 49,381 Share of govemance costs15e¢ note 61 1,889 1,764 51,653 51,125 Analysls by fund Unreslricled funds 51,653 51.653 For thè yèar •nded 31 D¢¢•mb•r 2024 Unrestricted funds 51.125 51.125 10-
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financlal statements (continued) For the year endod 31 December 2025 Support¢o•ts Support Governan costs costs 2025 2024 Basls of alloc•tion Accountsncy 1,889 1.889 1.764 Governance 1.889 1.889 1.764 Analysed beeen Charitable $¢ti¥rties 1,889 1.889 1.764 Govemance costs includes payments to Ihe auditor5 of £700 12024- £8601 for independent examination lees and £1.18912024- £1.1041 for other accountanq services and payroll services None of the Trustees (or any persons conngcl¢d with them) received any remuneiation or benefits from the Charrty during the yèar. Employ••• Tha average monlhty number empk)yees during Ihe year was-. 2025 Numbor 2024 Numb•r 2025 2024 W8ges and saLarie8 Pension costs 18.857 379 17.935 351 19.236 18.286 Debtorn 2025 2024 Amounts falling due within on• y•ar. Prepayments and accrued income 1.825 323 Cr•dltors'. amounts f•lling du• wlthln one yo•r 2025 2024 Accrvals and deferred income 1.572 1.465 11
The Ralli Hall Lunch & Social Club (A company limited by guarantee Notes to the financial statements (continued) For the year ended 31 December 2025 10 Retirement b•nfrt •ehém•s D•fined contribution $eh•m•s The Charity operates a defined contribulKJn pension scheme for all qualFfying employees. The assets of the 3chèm& are hehj separatety from tho$e of the Charity in an independently adminislered fund. The chargè to profit or loss in respecl of d¢fifted contribution schemes was £39612024 - £3961. 11 Related p•rty tr•n$etlons The Charity considers Brighton and Hove Jewish Communrty Foundation IRe9lStered Charity 2694741 a related party. P Simons and R Abrahams are irustees bn both charities_ During the yeai Ralli Hall LLnch & Social Club paid Brighton and Hove Jewish Community Foundation £2.500 for hire of rooms {2024 £2,500) 12-