Charity iegistration number 1144193 (England and Wales) Cornpany reg15tratlon number 07660876 JEWISH LEGACY GIVING ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
JEWISH LEGACY GIVING LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr S Greenbsrg Mr P J Evans Mr A Broza M E OianK)nd A N Overlander-Kay9 MrHRBratt IAppoin18d 26 August 20251 Life presid•nt Mr N Ros5 Charlty numb•r 1144193 Company number 07660876 Prlnclpal addr•ss Jewish Legacy Giving PO Box 846 WD3 ORR R•glstored offlc4 1st Floor Gallery Court 28 Arcadia Av8nLJe N3 2FG Independent examlner Taylor Associalos 1st Floor Gallgry Court 28 Arcadia Avenue London N3 2FG
JEWISH LEGACY GIVING CONTENTS Page Trustees report Ind8p8ndent exatnlner's report Stslemenl of financial activlties Balance sheet Noles lo the flnan¢lal 81al8m8nl8
JEWISH LEGACY GIVING TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 Th8 Irust88s pr8sent Ih8ir report and Iinanaal 51atement5 for th8 y8ar 8nded 31 Dec8mb8r 2024. The trustee8 Iwho 8re 8180 directors of tre ¢h8rit8ble ¢omp8ny for the purpo$e8 of the Companies Aetl present their report logether with the financial Statem19 ol Jewish Legacy Giving Ilhe chaiilyl for the year ended year ended 31 Decernber 2024. The ttuslees contirrn that the annual report and financial 5taternent5 of Ihe charity cotnply with the cuirent statutory requlrements, Ihe requirerr)ents ol the charity's governlng document and the provisions of the Stalement of Recornmended Practice ISORPI"AccoJnting and Reporting by Charities issued In March 2005. Oblo¢tlv•$ and a¢tlvl¢lè$ Tha charity's objèclivas arè lo promote all puiposgs rg¢¢gni8gd as ¢harilabl$ undgr thtr law of England and Walos Irom lime to time and in partcular., lal to adv8n¢e ¥n(J promolg rnore efficignl and effective legacy fundraising by Jewish oig8nisalions established lor charitable purposes throughout the United Kingdom las defined in Section 97111 of the Charities Act 19931., Ibl to educate Ihe Publ in relation lo th8 tnatt8r ref8rr8d lo abov8 and In particular lo promolg the rnaking ol legaGigs 19 Jewish organi5alions established k)r charitable purposes Ihroughoul the United Kingdorn,. and Icl lo providg a5518¢ancg (including the provision ol advicg and inforfflalionl to Jev4i8h org8nisalion8 95¢3blishgd for charitable purposos on logacy rnattors throughout the Unilod Kingdom. Th88e arè Ils char5table purposes lor thè purposès of the Charltlès Act. For as long as thè company is a charlly, Its purpose may only be altered with the prior consent of the Gharily Comrnission and in acGordanGe witr any conditions atto¢h$d lo such consent. The trustees have referred lo the guidance in the Charity Comrnis5ion's gener81 guidance on public benefit when ravl8wlng aims and oblocllves of lh8 charity and in planning th8 lutura aclivitios. In parucular. th• trusl88s ccnsid8r how plannéd a¢VItieS will contrlbute lo th• aims and oblgcllv•s Ih•y hav• s•1. The charity seeks to promote its activities through its website, advertising, promots'onal activities 8nd edu¢ats'onal meelings. The trustees have paid due regard to guidance issued by the Charity Commisgon in deciding wh8t o¢livilies the charity should underiaka. A¢hl¢vom•nts and p•rforman¢• In the peri1 under reVW the charity continued its aclivili8s ol promoting legacies within the Jewish community. Flnanclal revSew The ¢harity h8d ineoming resources of £48,94212023.. £48,480) comprising of subserlplion$ from charl88. The ¢harily incurred expenditure of £44.47812023., £40.8431, delailed in note 410 the financial slalem8nls. Nel incomingl loulgoingl resources were £4,464 in surplus 12023 nel incoming resources surplus.. £7,637). Thts charity had accumulated funds ol £14,86612023 £10,40210131 De¢ember 2024. 1115 the pollcy of the charity Ihat unrestricted lunds whlch hav8 not been deslgnated lor a speclfic use should b8 mainlaintrd at a ltrvtrl equivalant to belwean two and thretr monlh's trxponditure. Tha Irusl6trs considers Ihat ra5ervas at this level will ensure that, in the event ol a significant drop in funding, they will be able to rx)ntinLJe the charity's Current activities while consideration is given to ways in vthich additional funds may be raised. This level of reserves has bean maintained throughout the year. In Ihe oplnlon of Ihe tr108$ Ihgrg arg adequ810 rgsour(bs 8vall8ble lo mg91 Ih& lorgsega)le obllgallons of th& charty. The Iruslees confirm IK91 the maj¢x risks lo which the charity is exposed. as identified by them, have been rewewed and systems have been established lo mitigate those risks. The trusto&s will ¢ontinu¢ to promote the ¢harrty'$ a¢tivitEs being the prornotion Of lega¢y giving in th& yoar ahead.
JEWISH LEGACY GIVING TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Slru¢lure. goveman¢• and managem•nt The charity Is registered 8s e theritsble company limited by gu8r8nlee 8nd w8$ incorpor8ied on 7 June 2011. The charitable corllpany is e51abli5hed under a Memorandum of Association and 15 governed by its Artides of Association vihlch established the object5 and powers ol Ihe charitable cornpanv. In the event of the charllable company being wound up, members (being the current trustees) are required to contribute an amount not exceeding £1 each. Th8 Irust88s, who are also th8 directors lor the purpose of company law. and served during the y8ar and up lo th8 ate ol sign8ture of the financi81 stalement$ wèrè.. Ir S Greenberg Ir P J Evans Ir A 8roza Nl E DiaTnord A N Overlander-Kaye Ir H R Brait IAppolntgd 26 August 20251 Th8 management of the charity is the responsibility tsl the trustees yvho are 8PPL)inted under the Articles ol Assf18110n. The trustees have the power to aFpoinl additional truslees. The maximum nurnber ol Irustees shall be determined by the company in general meeting ond unless sc) delermined, Ih¢re shall be no rnoxirnum number. The minimum nurnber is three. Th8 charity's curr8nt policy conceming the paym8nl of trade creditors is to lo11ry the CBI's Prompt Payer5 Code (copies are evgilablÈ from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1 OUI. Th8 charity's current policy conceming the payment of trade creditors is lo.. settl¢ the lems of paymenl with suppliers when agreeing the terms of each transaction., ensure that supplitsrs are mad& 8war& of Ihe ltsrms of paym8nl by inclusion of the rèlevant larms in conlr8ds', and pay in accorda6 with IhB company's contractua and other legal obligations. The trustees meet regularly and mgjDr decisions arè taken by the Iruslees. Day to day adMinistr81ion is undertaken by the trustees, The Iruslees report was approvèd by the Board of Trustees. Mr P J Evan8 Trustee Dated.. 11 Septeber 2025 Mr A Broza Trustee Dated..11 September 202S
JEWISH LEGACY GIVING INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JEWISH LEGACY GIVING I report lo the tru5tee5 on rny 8xaminalion of lh8 financial stalem8nt5 01 J8wi5h Legacy Giving Ith8 charity} for the y8ar ended 31 December 2024. Ro$pon$lbllltl&$ and b¥sl$ of roport As Ihe trustoes ol tho charity land also its directors for the purposes ol company lawl, you are responsible for th8 pr8paralion ol lh8 lina1 slal8m8n15 in accordanc8 with the r8quir8rn8nt5 01 lh8 Cotnpani85 Act 20J6. Having $8li$fied myself that the finan¢ial statements ol the charity are not required to be audited undèr Part 16 of the Companies Act 2006 and arè eligible for independent èxamination, I rèport in resp6cl of My exarrination of the charty's financial slalemenls carried out under section 145 of the Charities Act 2011. In carrying out my exarllination I ha08 followed Ihe Direth'ons given by Charity CommissiDn under section 1451Sllbl Df the Charities Acl 2011. Ind•ndent •xamln•r's statom•nt I have complcted my examination. I confirm that no rnarters have corne to my atlenkn'on in connection wilh the examination giving mè causo to boli•v& thal in any material r8SPgd. accounting records were not kept in respect ol the charity as required by section 386 01 the Companies Acl 2006. the financi81 statements do not ac¢ord with those records., or the fir)anclal statèments do not comply with thè ac)untIng r8quir8ments of section 396 of th8 Companies Act 2006 other than *y reqU1ment that the linanci81 statemen15 give a true and fair view, which Is not a matter consid&red as part of an independent examination,. or the financial stalernent5 have nol been prepared in accordance with the methods and principle5 01 Ihe Stalernenl of Re¢ommenO¢d Practlce for acoountSng and roponing by chadlles appll¢able lo ¢harllSes preparln9 Ihelr financlol $talemenl$ in ¥¢rordanc? with the Financial Reporfing Standard ¥ppli¢able in the UK and Republic ol Ireland IFRS 1021. I have no concerns and have come across no other matters in conneC.0n wilh the examination lo which attention Should bg drawn in this report in order to Qnablg a proper undgrstanding of the fingnry81 slatemonts to be ro8ehgd. P Winter BA FCA Taylor Assoeiatés 1st Floor Galltsry Court 28 Arcadia Avenue London N3 2FG D¥l$d,. 11 S9plgmber 2025
JEWISH LEGACY GIVING STATEMENT OF FINANCIAL ACTtVlTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEAIBER 2024 Unrestricted funds 2024 Tota 2023 Not$$ Income from: Subscriptions 48,942 48,480 Ex gndllurg on: Charilablo aclivibe5 Other 43,038 1,440 39,523 1,320 Total rosour¢o$ gxpendod 44,478 40,843 Net income for the yearl Net movement In funds 4,464 7.637 Fund balancès at 1 January 2024 10,402 Fund balance8 at 31 December 2024 14,866 10,4J2 Th8 slal8m•nt ol finanelal activlti8s ineludes all galns and lossas r8cognls8d In thè yèar. The Statement of financial 8¢1ivili89 in¢lude8 all gains and108S98 racognised in the year. All in¢ome èxp6ndilure doriv8 from conlinuinq activilies. The slalernenl ol financial activiti also cornplies with Ihg rgquir6yngnls for income and expenditure account under Ihg Companies Act 2006.
JEWISH LEGACY GIVING BALANCE SHEET AS A T 31 DECEMBER 202d 2Q24 2023 Noteb Curront assots Cash al bank and in h8nd 16.186 11.722 Cr•dltors: amounts falllng duè wlthln on• y•ar 11,3201 11,3201 N81 CLJrr8nl assats 14.866 10.402 IiiGorne funds Unrestricted funds 14.866 10,402 The cornpony is ented to the exemption from the audit requirement eontained in section 477 01 the Companies Act 2006, for Ili¥ y¥cir #ridtrd 31 D#LtrITibÈr 2024. The directors o¢knowled9e their responsibilrties lor ¢omplyin9 with the requirements of the Companies Act 2008 with respect lo accoun.9 rectsrds and Ihg preparaiion ol lin8111?81 $lalgrngnl$. The Members have not requlred the cornpany to obtain Jn audll of IM flnanclal slatements for the year in question In accordanc• wilh $8clion 476. These financial slaternents have been prepa in accordance with the provisions applicable lo cornpanies subject lo the small componies regirrE. The Ilnancial statements were approved by the Trustees on 11 Seplember 2025 qr P J Evan3 Tru$tg9 MrABro Tru$tO0 Tru8t•• Company RÈglstratlon No. 07660876
JEWISH LEGACY GIVING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Ac¢ountSng pollcle8 Ch8rity infowmation Jewish Legacy Givingls a regisl8rod charily and a privat8 company Ilmit8d by guarant88 incorpDrat8d In England and Wales. Th• r8glstered offic8 is 1st Floor Gallary Court, 28 Arcadia Avanua, London, N3 2FG. 1.1 Accounting conventlon Th& accounts have b88n prèpared in aecordanc6 with the charity's gOV8min9 doeum&nt, th& Companios Act 2006 and °Accounb'ng and Reporting by Charities.. Ststement of Recommended Practice applicable to charib'e5 preparing their accounts in accLYdance with the Financial Reporting Standard applicable in the UK and Reput4ic ol Ireland IFRS 10£) las amended lor accounting pèriods commèncing from 1 January 20161. Thè charltv is a Public B8n8lit Entity as dèfln&d by FRS 102. Thè charlly has taken advantage of Ihè provisions in thè SORP for charlliès applylng FRS 102 Update Bulletin 1 not lo prepare a Slalem8nt ol Cash Flows. Th8 Ilnancial slalements ar6 prepared In 51erllng, which15 tho luncllonal currency ol th8 charlty. Mon8lary amounts th8sa linanclal stAlem8ntS *8 round8d to thè n8ar8st £. The linan¢i81 stalements have l)een prepared Ljnder the histori¢al ¢ost convenlion, Imodified to include the revaluation ol freehold properties and 10 include inyeslrnenl propèrties and cèrtain financial instruments al lair valu&l. Thtr principal accounting polici8s adopted are set out below. 1.2 Golng coiic•ni Al the tirne of approving the financial slalernenls, the Iruslees have a reasonable expeclats'on that the charity has adequate resour¢es lo continue in operational exislonc¢ for the foreseeable future. Thus the trustees Conbnue to adopt the going ¢oncgrn basis ol accounting in preparing th? fin8ncK91 slalgmenls, 1.3 Charltable fund¥ Unr851ricled funds are avallable for use at the discretion ol the Irusletrs In furthor8nca of Ihelr charitable oblecllveg. R8$lrl¢tod funds are subled to 8pe¢rfle ¢ondillons by donors Qr grantors as to how they may be us•d. The purptssa8 and uyeg ol th& rastricted funds 8re sel out in th8 nolas lo th8 lin8na81 s18t8rnenls. Endowment funrls are subject lo specific conditions by donor$ that the capital mu81 be maintained by the charity. 1.4 Ineorning re¢our¢•b Income is recognised when the charity is legally enlilled to il after any performan¢e conditions hove been mel. the amounts Can b8 7)easured reliably, and il is probable that incorne will b8 r6ceived, Subscriptions and donations are r8cognised on receipt. 0er donations are recogni58d once the charity has been ntrtifi of th¥ donation. unlèss performancè Conditions raquire dèferral cf thtr amount. Incom¥ tax r&covèrab18 in lation to donations reiVed under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or othenlSe rf the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the arnount is nct known, the legacy is treated as a contingent asset.
JEWISH LEGACY GIVING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 A¢¢ounting policies Icontinutdl 1.5 Resources expethdod The financial stalements have been prepared in accordance with the ch8rity's governing document, the Companies Act 2006 and -Accounting and Reporting by Charities.. Statement of R9¢ornm0nd Pra¢li¢e appli¢able to charitiès preparing their aGcoun15 in accordance with the Finanixal Reporting Standard applicable in the UK and RepubliG of Ireland IFRS 1021" las amended for aOuntIng periods comrnencing from 1 January 20161. The charbty is a Public B8ngfi1 Enlity a$ dgfin8d by FRS 102. The ¢harily hos taken odvantage of the provisions in the SORP for chorilies applying FRS 102 Update Bulletin 1 not lo preparg a Stalgtnenl of Cash Flows. 1.6 Cash and cash &quivaltsnt& Cash 8nd cash equival&nls includ6 cash in hand, deposits l)dd al ¢811 wth banks. olh6r short-larm liquid inveslmtsnis with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in 8aslc flnanclel a55ets Basic linancial assets, which include debtors and cash and bank bal8nc¢s, are inilielly measured at transaction price induding Irans8¢tion costs 8nd are subyequenlly carried al amortisad cost using th& effeclivg inlor6st method unl&ss the arrangement conslitules a financing Iransac,tian. where the Iransac,tion is rnpa8ured al the present value of the future re¢eipls dIOUnted 91 a morkel rote of inler?st. Finan¢wl ossels ¢18ssified os re¢eivable within one yeor ore not amortis8d. Baslc flnanclal Ilabllltlas Basic financial liabilities, including creditor5 and bank loan5 are initially recogni5ed at transaction price unles5 the arrang•m8nt conslilul8s a financing transaction. wher8 th8 d8bl instrumanl is moasured al th8 pr8s8nl value ol th8 futur8 paymanls dlscount8d at a markat rale ol Int8r8st. Financlal Ilabllilles classified as payabla wllhin on8 year ar8 not amortisad. Debt Instruments are gubsequ8nlly cariled al arnortised c08t, using the effgclive Intaresl rale m&lhod. Trad8 cr8dltors ar• obligatlons to pay for goods or SeICe$ Ihat have beon acquir8d in th8 ordinary cours• ol opèrations from suppllars. AmoLJnts payabl# are cL4sslfltrd as currtrnt Ilabllllls11 paymtrnt Is dLJe wbthin oné yèar or188S. If not, they are piesented as nonacurrenl liabilities. Trade creditors are recognised initially 81 tr8nsaction price and subsequ8nlly rneasuied at 8mortis8d o)st using th8 8ff8ctive inl8r8st rn8lhod. D•rncognilion oifffnnci41 liabilffti•J Flnanclal Ilablliles arè d8r#cognls8d whèn the charlty's contractual obligatlDns #xpir8 or are dlscharged or ranc811•d. Critical accounting estimates and judgements In th¢ opplicatr'on of th¢ ¢hority'S 0c>Unting poli¢i¢s, th¢ trust¢¢S or¢ r¢q(Jir¢d to mok¢ judgctrcnls, ¢sbmgt¢s and assumptions about the Carrying atnounl of assels and liabilities thai are not readily appareni from other sources. The estirnates and associated assumptions a based on historical experien and other factors that are considered to be ro1gv8nl. Actual iasults may diffèr from th8Sa gstlmatès. The estimate5 and underfying assumptions are reviewed on an ongoing basis. Revisions lo acuunting estimates are rocognlsod In the pgrlod In which the esllm819 Is revlsgd whgr8 the r8vl$k)n affects only Ihat pedod. or In the pgrlod of the revision at)d future perIS where the revision affects both current arKI future periods.
JEWISH LEGACY GIVING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Subs¢rfptlon5 Unre9tricted funds Totol 2024 2023 Subg¢rlpllons 48,942 48.480 Charltabl• acti110$ 2024 2023 Consuhancy fees Prornotional malerial Advertising Bank Chargtrs Insurance 24,456 4,816 13,043 89 634 24.626 13,398 78 581 43,038 39.523 Nel movernent In funds 2024 2023 The nat mDvemenl in funds Is staled after chargingllcreditingl,. Fees payabl8 lor Ihe independent ex8rnin8tion ¢1 the ch8rfty'£ finan¢i81 statements 1.440 1,320 Tru$tee• None ol Ihe Irustèos lor any pèrsons connéel8d with thgml rèeoiv8d any rèmuneratlon or bènèfits from thè eharily durfng the ytrar. Employ•88 The average monthly number ol employees during the year was.. 2024 Nurnbèr 2023 Numbér Totol Taxatlon Thè charily is axampt from taxation on its activities bgcause 811 its incornè is appli8d lor charitablè purposès.
JEWISH LEGACY GIVING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Credllors.. amounts falllng due wlthSn one year 2024 2023 Awrua15 and def8rrgd incorne 1,320 1.320
This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic fonn, authentication and manner of delivery under section 1072 of the Companies Act 2006.