¢harity reg¢slr8bon 1114195 comp reglstratkn rNMnber076G0876 {EThUnd and Walesl JEWISH LEGACY GMNG ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
JEWISH LEGACY GIVING LEGAL AND ADMINISTRATIVE INFORMATION TrustO8S Mr S (knberg Mr P J ETrrans MrA Btuz METhanK A N (WaW.Kaye Lwg pr9$1d•nt Mr N R055 charity number 1144193 Company number 07660876 Prfn¢ipal addSS 147 NortkRwnbetknd Road HA2 7RB R8glst8r8d 0ffi¢o Croxlty (J WD3 3HR Independerf examiner SPWILIKI LLP GaLle H(MJse 239 Rewis Pwk Road N3 3LF Bankers Lbyds Group. PO Box lo. 8x1 1LT
JEWISH LEGACY GIVING CONTENTS Pa98 Indedent exawinprfs rewt ststemenlaffffi8rKial artMiEs Nota$ lo th8 fnarKi8lsial8fttÉ
JEWISH LEGACY GIVING TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 Th8 trustees wesenl t1r report aKI fa[jaI stalwr15 IDrthEyw etKIBd 31 Oecernbw2023. trustees (who alsodirectrysoflhe tt¢rit•t ¢Trmpy frythe wrposc5 ofthe Cory8ThS Act} FSeTht ei" report together the fin(1 staiemwis of Jewth Lwjaty GMTh)1lhe )harityl'w the ye¥ year 31 Decembec 023. Thp trustees confirm Ihal the annu and firEnual 5tatEfnent5 of the tharty fA)mtAy wrth tr cuirenl 5talutory ièouiremènts. Ihè ieourements ofttE yov#nirwJ d0ment arKJ Ihtr prMs$ tsflhe sta[ni of R0Mmenda P1¢$ ISORPI"AtttyJnb"ThJ R8P)rtmg by Charils- isxd In Vath 25. Oblectivos and actlvhiBs chanty'sobfftclS are to WC¥Tnte all r•xwis&l as ch8rdabl8 the ka of Engl9 and Wabs fioni tirne to tiffle and In p£Lar. (alto advarK@ ar wonN)ts ttvJre effftieniark4 effecb¥e WyfimthaNrvJ ty Jeish e5tak4ished for ch2riiaNe pjrrls Ihrc4JotKwlthe Urlied Kd0M las in se¢bM 97111 of the Chanties 19931", Iblto educae the in rela to the Materferr1 lokn¥e in "0art0 tote the mal¥j of to JeiSh e5tatAished knchwilabè pU[p Icl lo pv¥] aStanCe lincding the prov Lwhice 3twJ inf(ryhaIvI to JffNi5h blishj for charitaNe cm gacY matters th1[ the United Kiwm. TtrEse are its Gharitab e puikK>5es torlhe putposes olthe ChariksA(l FoTas W a5 theCnp is a charity. its pufpDse may be altered Wilh Ihe cthsent ofts Ch¥ity CthYYMiSSiOn and ac¢thd any 8tta¢hod 10 >JL) wnsth)i. trustees have referred lo the guKlance in ts Charity C(Wnn5l)n'5 genera guKlar)on beffi1 ieviewing th8 aims and thietteS0f Ihe arxl in thefutwe athibes. In Pb¢ular. thètruSteè&am$tr how rAanrtod Mll Cont to th& arhs and c&i&ctiv thèy ha SÈL meelngs. truskes h8ve paid due re9ard 10 gUnCe iwed by ts Cwty cCthmw in decidirg thecarrty should urvJerlak$. Achlevoments and porformance In period under revew the cha)ly ¢tUed ils a¢tivths of prtxwb.ro loo1h1n the j$h ¢LYM(wnity. The trustees have %MdE hYvestrTrert pr5 tvjt. gwen the k"tnited Vily the perKMJ Ur revwj. Iwve not e5&Ish a forThal Inveslfftent pdiLy Financial review charity had kicomiru resouTce5 of É48.480 12022." £52.2871 (xrysw ofsubscriptions from cknbe5. The charity curr exrnditUrÈ 01£39.52312022." £81,930). detaibj [e 4 to the $iatetn2nts. Nèi irtomingl loutyoingl resou5 Vre £7.637 In SuU5,.2O22 nel iwiwvJ rexXY dthit £31,023). The ty hal a(urndaled ndS of £1o.4021222.' £2.7) 8131 twrthr 2023. 1115 the liCY ofthe knrity IhatunresthLed have not been derted lor a useslN)uld be m8intained ata Itvèl eqLivalènl to bettvBen and rrthihs expditure. Thè trusteès consids thai r6sefy6s at ihis levd enswe that. in event of a swrfrant drq) n h1[1. theywll be ab to a)ntinue Ih8tharity's ujrrenl 8Ctfvities while ts)nsirkr8tx)n is 10 W8ys Wich fu$ may beratsed. Ths of See$ has be maintainwj Ihrougoul lh8 y88r. In tre opinion of trlee$ thereare adequate re lANet0 meet the fOreseee d)Ivatior otlhe tharily. Thg trustse$ confirrn that th8 risks to Ihe£thaDty is 8*ed. as enIthe by t. have been reviewed ystems have been esLgtAished to mw those rks.
JEWISH LEGACY GIVING TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Th8 trustees wll to the charrty& a(thitEs Ihe prlXnDti of 9gi19 in thp year aheal. Stwctiir&b govem•nc• 8NI m8nagom•nt Thp Gharity IS registered as a (antatde company hmited by guaartlpe wa5 Ir on 7 June 2011. charitable cornparty is estaNiihed uTrler a MemordThlum ofAssoc1atk is governed by its ArdeS of A$sCLitiOn which esi8b55trtd the obj.eds and pows of tre ttoritaye CL. In Ihe event of clble company bwng WOU up. li1n9 the wtrenltrusteesl are rul. loc(mtriwte arrKyJnl rK)t exCee(J9 £1 each. trustees, are also the LlrectrKs lor wrF4)se of wnwny . who S¥9UnrQ the year aTrJ up lo the ale Of$nature of Ihe financk st3kmentswere= Mr S Greenberg Mr P J Svar6 Mr A Broza M E Diamor A N Oveilander-Kaye Thè mawem&)l ofthe charity 1$ Ihe feswnsibdity of the trustees YhK> are aTyMnted UÈr the Arc$ of Assti]ai. trustees have Ihe power lo aFFnI ITustees. The r¥Jrthr Dftrustees shal detertrirFed by the company m gen¥81 meetiry aThJ tsn$ SOdetM). kn SWI be M8mM wrnt)er. The minimum ryjmber 1$ ihrge. chanly's curr8ni po icy cOrKeMr pwnenl ol trad8 ¢yeOlws Is lo Ihe CBI'S Prcryt Payers Codg10)pies are available from Ihe CBI. Centre Point 103 Chford Stre& Lthn WC1A 1 DUI. Th8 charity's cuThent policy rA)rKxmww the payTnenlof ttth a115 is to". seiiie the iemyofpayrneni wrfh rrg temts trisa¢bOn". ensLre hal SUpplr$ are rn 8w¥reol the 1enrsofpaymI by rdusKffi the relewanl t$ In o)nlracts' and pay in accordatre with Ihec(xTrpanYscontractua atKI otherWI 031s. Tre trnstees meet reguw nTwdeCiS¢ts are l*en by ts knstees. Day to¢tsy Mi$trahc uThlerlaken by the irte$s. Thp tru51ees reFxMI syas apprEd by Boad of Tr. Mr P J Evans Trustee 08tsI'. 16 Klay 2024 Mr A Broza Datsd.'16 k18y 2024
JEWISH LEGACY GIVING INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JEWISH LEGACY GMNG I r8Wrt to Ihe trlee5 my exatr4nalKJn vfthe statw[LS Jffhish LegKy Gr4TW (th8 ckwtyl y8ar ended 31 Dtr2D23. R$sponbIllIFy arKI basls of rtport As Ihe bust888 ofihè th8rity18nd $0 its dir8cioisfr(tr wrKK>se8 of cthwary L8wI youare reSp)nb forthe pr8P8ralh)n of tre finaroal SlatntS in &ctrdarK87th wiirwnts canS Act 20 (the 2006A¢tl. Hawry salEfied m)seWthat the fin3noal stetS of the clwty we not wured to be audrted under Part 16 dthe 2006 knt arvj are elu1b for de[ndent e7tH[laon. I rewri In tE5pe(ofTny exaThination of th8 Ghaity's financol ststements Carried out under seth)n 145 ofthe Charthes Att 2011 2011 kll In carTrirg out Myexaminat¥ I have follo%v8d all applicabk DYectK)ns gven by Ihechatty Comnyssti)n under s8cbon 149iXbl of Ihe 2011 Act. Independent examinees statement I have CoMpted Thy exaNinaliM. I corifitrn tnatl£r5 have CC to rnYattenti in connectK)n th the examnalion giving rnecau5e lo bve Ihal in any rrplenal accounbng rewrds WWÈ notkepi in thE thty as tÈwitI by 386ofthÈ 26 A(A". or the financial aatsments (k) ilh ret¥yts, or the financial Statents do notcomtAy the ofsecbon ofthe 2006 Act Ottr than any WLJernenitrw the lcots gve a tnje trArvew 6 Th)ia matterconsidered as ofan Independent $xamw)ali(m. or the financial stairyments have r1 been prP.P in awdarte ¥Ath Ihe and prir1ps0[the stsiemeni of Recommenoed Pr&x¢e for ¢ThIrs rerthF)9 Dy aPyi¢aUe 10 ¢haniie$ prep¥riry u)elr accounts in acC0rJare wthlhe FalKI31 Reffi"r•J SlandardapphcatAe the UK8 Rq)uibkn¢ of IFRS 1021 I have no concems anrt have cOmer05$ no Olher rnairs in the ex3rnirK4tion to tICh attention Should be dravm in 11¥5 report wdor to en9 ? WDPgr wdorstarvjry oflhg finaw 5tatemwtsto b9 1gath*l. P ter BA FCA SPW IUKI LLP Gable HtrJsa 239 Regents Park Road London N3 3LF Dated." 16 May 2024
JEWISH LEGACY GIVING STATEMENT OF FINANCIAL ACTIVMES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EPIDED 31 DECEAIBER 2023 Unre5tri¢ted d5 Tcial 2023 2022 Income froffl= SubxriptioTrs 48,480 52.287 enthturè on.. chtab Xbwlies 39,523 1.320 81,9 1.320 Total rosoWS expended 40,843 83.310 NBt in¢omelleApenditurEI lorthe yewl Not movernnl funds 7.637 131,0231 Fund balarKes at 1 January 2023 2,7f5 33.766 Fund balanc al 31 Decomber2O23 10,402 siaiernentof finarKI81 athilS i)¢kJdes all e$ in the Trar. The Staternentoffinaal acbvils hnthde5 all gain531 k)5ses rec1 in Ihe year. 1 irKome experWjftu derive fr(xn contimiw lmI The stslemenl r finawial lMli8s abo ilh lh8 wuir&Thnts Ic¢ an incofft* aThJ expenditu ac¢wnl unLl8r Ihg Cowan5 Act 20(
JEWISH LEGACY GIVING BALANCE SHEET AS A T 31 DECEMBER 2023 2022 Currbnt ass•ts Cash at bark and h 11.722 4.085 Cr•dltor8: aMots1•11[ny thJ• wlthln on• year 11.320} 11.3201 Net current assets 10.402 2.765 Inwme funds Unrestricted furMIs 10.402 2.765 cpanY is enlwed lo 8xentyK from the3111 r8oJii8wlcoitakied n 98cli 4TT Of Conw8n$Act 20(A5. for UIE ytir lie. 31 DELmbL 2023. ThÈ dirertots ackntwknge their rÈsFthSts1th for<mnp.IVj rÈqU¥eDnts of the C(Mnpans Act2(M16 rÈspÈLt to a¢wunbry rpcotds and the pt8parats stalw[. The membty3 have not required Ihc to ctrta an audit of ns fmJnc411 statemmts yewin qtion in ac¢YJrdancewrfh $8clw)n 476. se finaal stalernents have prEpad arAVrilhe apKblE to uThpanies subFGt to the small companies re9irrt. Thtrfinancl 8trteffnts apmed bytrÈ Trustees£) 18 May2024 MrPJEva Trust00 A1# Twsioo Trustee Company ReglstratioTr 07660876
JEWISH LEGACY GIVING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 AOUnt9 pol195 Charity inlarmBtit Jwsh Legacy Gmry IS a rfjgW8d tharity arKI a ptNate cwpany llfftrt bygw8nte8 incixwr9t in EwbrKI gnd Wa5 The re5iaered Offi 15 2 Green L. Cnjxky (>een. LorvJDfi. bYD3 3HIi 1.1 A¢countlg comt$nti Tho COUnts have b8on prqpatèd in Yth (thatity& Ihè Compan$ A2006 'ACtting and RÈwrbtwJ by chare$." StrtenoI P¢aLe to ¢aribes their aco)unts in &¢tTdancE wrfh Finci Rpportvw s8[ In fv UKand REpuLlir ol Irdand IFRS 10£). la5 amended forac(ThMtsropeScnMenClg from 1 Uary 20161. Thethariiv is a Public Berfil Entity as defined by FRS 102. The tharity has taken advarrtagp of Ih2 provisxM5in the SORP fortharilie5 FRS 102 Update BU1 1 TY)t Io pr&w• a Staiameni of Cash FhJ¥¥s. The fina1 akrthnts are slj. vknich v3 th8 oJrwolth8 th8rfty. Monaryamounls IhfysefincI stslemwis we rOUE to Ihe wrest£. The financial strMents have been prepaed urkrthe tristorira rx)5t CA)nvE¥thn. ITTh1fi to inclthe the revaluat offteehold properties ar to n¥esknnt wwbes atKJ 1n finan(ia ittstruments ai frdir valuel. Th8 ncIpal a¢¢ount9 PDIKF5 adoptFd art Set beM. 1.2 GDlng Al the tirne of apprO[j lhefftnaia1 slatetnents. thetsU5I5 have a regsonablE expECtation that th2 has adequ8ie $rte$ ro ¢onbnue In orepln81 exiskn¢e for fesee fulLKe. Thus Ihe trustees (y)ninue 10 •J Ihe going bags of8ccwnb.ry n preparirMJ Ihe fnarThl ents. 1.3 Charflablc fvnds UnresIrld I&S are avakl8 [( u¥e at the ol th8 tr1885 in futhrarKe of therthariiaNe obie(fjv88. Raslrktsd fwdswo Su¢1 Io by L¥Wl¢)rs as hotW nw be used. Th8 WlPOSa$ nd uses oflhg rostiicted fd3 a setout in the notssto fmanoal slatnts. ErvJ0wwnLrund5 are io SpeakL¥itK byixyJt5 that1 Lzptal rnu5t be mantanwj by the chty 1.4 lfi¢•miny rp$•L¢•¥ lrfomÈ is rewni$Èd when IhÈ ¢ty Is legalty enirtlÈd to it afier any Frf(man¢e ldOn$ have been 1. the anwnts oa) be Yasur8d reSabty. aThJ il be¥$d. Subs¢nplh)n$and ¢JM8lKnS rec1 rec8pi. Other rec(wLO orfe th8 chly Nqs b8en otyfie<l otlhe unless requifP delerr¥ Inco8 lax recoverable in r¥1 to donaliwo recewed under GrftAK4 or dee¢ts of CoVt i% recognW al the tthme oflhe (&)nath)n. Legaaes are rewlsed rec•pi ty her rf the ch¥ity has been Th)bfd an impending disiribuiicn, the nt 15 known. aid receipt is expeded. 11 the anount i5 ncl knrthn. Wy istreated as a contingent asset.
JEWISH LEGACY GIVING NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ACcoUntw pol•e$ (Continued) .5 Re8ource8 expended The financAal staternpnts have been prep in aLythae lIh Ibe d%rIWsveffti thurnent. Ihe Cotnparmes Act 2006 and-AcUntin0 Rep)rtwig by ariis." sialemenlotRfctsnmwdBd Pr&tKe aprlicaut lo chariii6s prewkig thr Unts in acCrtsreIItith Ihe Fr4irKial RepNtirwJ Stsndard aplEaNe in Ihe LJK and Republc of Irdand IFRS 1021" las amended for ar1 lmts (xxrYnwrKJ frryn 1 Jgnuary 20161. CWY Isa PutAi 8fjnefit Enlity ¥s defin&l by FRS 102_ The d)arffy has tsken adv8nt)e ¢fts ps0)Sin the SORP fiyrtrI1S 4W"NJ FRS 102 Update Bulkbn l Tr)t 10 prewo a Stsienwl ofC85h FhTh8. 1.6 Cash and Cash èquivalèrits Cath arf fwivalents harxl. alcall Wdh bars. olhgl Sht-terM liwKJ investmwts wth orignal maturrfies of Ilyee th5or kn. bo¥erdrats. Batowdrafts are 7th borrowing5 in cufttni liabilibes. Basic finaTrclal assets Bas¢financKg1 asstts. I1j debltys tath bank b8n(s. ¥e inffj811y measured pite Indu¢ing tr¥nsad cc6ts and are SL6Wl{Srri6d al anthsed ugro tre effle nlerest meihtsy unless Ihe arraWertconStte5a ffianang saC11. ¥rtre ts transac is rnered ai thp sKesent value otthe firture reTripts LIsc(MJnted a a market tate of inletèsl. Finarnaai as5d5 CLfied aSrerAwdbwrfhin one yearare not arnotbSBd. Baslc fjnanclal Ilabllllles B¥srInanclI liabilities. ric11j credilcrfs d b8rdt h)ar6 are irMiiatyre¢ogrised 8t Iws8cb wce unless the arT8ngemenl ¢$bIles3 fin4r0 tr15act. thre Ihe ¢Jeblir6Jumwl ts measured al th8 pre5wI vue of the fthure paymentsdiScoun ata matkei rate of inlere5L Fin3rrti lthlrties Clafied as Payab withn i)ne year are not
moÈd.
Debl instmm)ts ar8 Jb4 ¢wd al amr wst. urj treifectNe int8rnSt taia rrl)od. Trade credi5 are otAIgalns to pay fLYg(S orSe[Y ttHI have been aCqre the ordinary urse of operaions supplet5. knounts ate rJ3s5ifEd a5 cwrent ItIeS rf )ThEnt 15 due %Yithin one year ur less. If not, they arp piesenled as n?n-CUtrent hablrtE5. Tr&e c'e¢itors arp Inrtialty al trSathrn p[e and subsequenlly rDfsured ai 8ttKrtJ g)si effthe le[E¥l tTth. Financial liabilthes are derewxsed Yknen the clrIty'S cor&lual oNwJatK)nsexpreiJrare dthary OrGeld. 1.7 Employee benefits Thè cost of any unused entit1 i% reL¥yJnthd in th8 Ihe eTr¥ADyeesserwcè&aie rtceived. Ternirbakn benefits are recOgnd Krn5•e1Yx Bn the thArty demonstrty coffmitted to terrninale ts en¥donI d an pTre ( to provth iemiilatth be1$. 1.8 Retirement benefits Paymis 10 defned retirement i*nefft sthemasare drg¥j as afi eXpetr a8 1h8y fall due.
JEWISH LEGACY GIVING NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ¢rttl¢al aOnn9 •stims and lyd9prnonts In the 8pplicabon oflhe thgrity's 8CC(rnry ¢$. th¢ trv3lees 8re Tequ?red lo mJke iJd9errrnts. eetsmjtes assumplw)ns amul Ihe carrying anKurtofassets )d hab11$ th41 are rhlY app¥1 frw her esthThates and asSoCte¢l as5wWK)n5aE based on eiered OtaIr5 that are (X)nsr to be rde¥8nt. Aeiual resuhs maydrfTÈr fromihes& ÈStirnatÈs. Thp Fthd iJrlptyryJ 1¥e. rpvh¥erf rjn an In aruAJnhrrfJ p¢limqrps arp. recognised in the p8rk in ¥Jh¢h Ihe esDmaie is tsre revi8kJl aff1$ tyily Ihal pwitrj. or in the pariod of Ihe rwisx)n Tuture perS whpre Ihe revi&on affects tx>th currrt future peri(xl5. $scIOptIOnS UnrB8tri¢ied lunds Tctsl 2023 sUttscriptnS 48,480 52.287 ¢harabl• a¢tl¥itys 2023 CoDsuhan¢y ffes p181 maitTrri Advert Sundry expenses Bankcharges Insurance 24.625 24.518 19.731 34.243 2.880 85 593 13.398 39.S23 81.930 Plot ment kn 2023 2022 The nel nKNemenl in knd5 slated after thargirylltxe(thrvJl." 1.320 1.320 Trustso9 None of the Inkees ILY any p5$ conwed th Ihemi rwwneration or Wefit5 the charity during the year.
JEWISH LEGACY GIVING NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Thc rnontNy wmber of duriry the year wos: 2023 Nnts•r Num1 Tal Taxation The charity Is exenw fremtswK its bViDes beeause 811 its i¢tyne 6 apdftrf ¢h8ri18ble PL¥frt)ses. Croditors.. amounts fallingthAwithin y 2023 2022 Auxua15 and deterred irKorne 1.320 1.0
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