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← Chabad Lubavitch South East Counties Ltd

2025-05-31-accounts

Chabad Lubavitch South East Counties Ltd Contents

Page
Trustees’ Report ~~1—5~~
Independent Examiner's Report 6
Statement of Financial Activities (including Income and Expenditure Account)
7
Comparative Statement of Financial Activities (including Income and Expenditure Account)
8
Balance Sheet 9
Notes to the Financial Statements 1~~0—1~~6
The following pages do not form part of the statutory accounts:
DetailedStatement of FinancialActivities (includingIncomeandExpenditure Account)
1~~7-1~~8

Chabad Lubavitch South East Counties Ltd Company No. 07652293 Trustees’ Report For The Year Ended 31 May 2025

The trustees present their report and the financial statements for the year ended 31 May 2025.

Objectives and Activities

Aims and Objectives

The principal activities of the Charity are to advance Orthodox Judaism as expounded by the teachings of Chabad ~~-L~~ ubavitch and to advance the understanding of Judaism.

The charity provides a range of educational and social resources to further its principle objectives, primarily but not exclusively for the benefit of Jewish students and students of other faiths, in Brighton and the South East Counties.

Chabad, with its acronym for the Hebrew terms of Chochma ~~-~~ Wisdom, Binah ~~-~~ Understanding, and Da’at ~~-~~ Knowledge, emphasises Jewish engagement through Torah study, both of traditional Jewish thought and Chassidism, and through the practical performance of Mitzvot. The Charity provides educational offerings geared to making Judaism intellectually stimulating, meaningful, engaging and relatable to young adults in the modern world.

Consistent with the strong emphasis within the Chabad ~~-L~~ ubavitch movement of living by the Biblical adage “Love your fellow as yourself”, the Charity maintains a welcoming and non ~~-d~~ iscriminatory open door policy to all Jewish students. Further to this aim, the Charity seeks to ensure the holistic wellbeing of its members, providing a range of support services to enable students to succeed materially, emotionally and spiritually while at university.

The charity employs a ‘Rabbi and Rebbitzin’ couple, who ably lead the Charity’s activities, and who together with their children, offer a welcoming home ~~-a~~ way ~~-~~ fro ~~m-~~ home for beneficiaries. The Charity also benefits from the contribution of volunteers from the students and wider community, who play a vital role in enabling the Charity to achieve its objectives.

Public Benefit

The trustees have given careful consideration to the Charity Commission's guidance on public benefit when setting the aims and objectives of the Charity. In particular, the trustees consider how planned activities will contribute to the aims and objectives of the Charity. The Charity is an affiliate of the Chabad ~~-L~~ ubavitch movement, with centres in over 100 countries worldwide, including more than 50 centres across the UK, serving many thousands of Britain’s Jews through its innovative and compassionate programming.

The Charity benefits from strong formal association and partnerships with University of Brighton; University of Kent, Canterbury; University of Sussex, Brighton; and University of Southampton; where its rabbi serves as a Chaplain/Faith Advisor within the university’s Chaplaincy and maintains ongoing ties and relationships with a range of partners in these institutions, including with Vice ~~-~~ Chancellors and senior leaders.

The Charity has no affiliation with any political organisation.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.

Achievements and Performance

Main Achievements

The Charity continues to provide its broad range of trie ~~d-~~ and ~~-~~ tested activities, as well as developing new and creative opportunities for beneficiaries. Below are highlighted some key areas of activities.

~~Study~~

Lunch n Learn:

The weekly Lunch n Learns is a key feature of the Charity’s informal educational programming, with sessions held weekly at Universities of Kent, Southampton and Sussex.

Pizza n Parsha:

The popular Pizza n Parsha sessions offer students a more immersive study session, exploring the weekly Torah reading as brought to life through the depth of Chabad Chassidic thought. In the spirit of nurturing both body and soul, students are treated to delicious, homemade pizza. Popular with many alumni, these sessions are now shared weekly on Spotify and other platforms, with a regular following who provide positive and appreciative feedback.

~~One-to-One Study:~~

A number of students take advantage of the opportunity to benefit from regular one ~~-t~~ o ~~-~~ one study sessions with the rabbi.

Shabbat Dinner

~~Friday Shabbat Dinners~~ are the highlight of our weekly programming, when students have the opportunity to experience traditional Shabbat observance in a warm and welcoming setting. A creative format facilitates a lively community spirit, with dinners often lasting upward of 4 hours. After serving the main course, each student in turn is invited to introduce themselves and choose one of seven options to share: Page 1

..-CONTINUED

Chabad Lubavitch South East Counties Ltd Trustees' Report (continued) For The Year Ended 31 May 2025

Main Achievements ~~-~~ continued

Feedback from participants confirms that this feature creates a joyous atmosphere and lively community spirit which is enjoyed by all, while enhancing their engagement, connection and understanding of Judaism.

~~The Shabbat Experience _~~ A unique initiative that proved a great success was the special Shabbat Experience Friday Night Dinner held at University of Sussex in February. Jewish students were encouraged to invite their non ~~-J~~ ewish friends to get a taste of ‘how their Jewish friends spend Friday evenings’. Over 130 attendees enjoyed a full Shabbat dinner in a lively and joyous setting.

The university’s Vice ~~-~~ Chancellor Prof. Sasha Roseneil, Deputy VC Prof. Michael Luck and Pr ~~o-~~ VC Prof. David Ruebain were honoured guests. Other guests included a number of Jewish members of the university faculty and members of the Students’ Union leadership team.

In reflecting on the importance of such initiatives, as the most effective mechanism in countering the current difficult, challenging and polarising climate on campus, the Vice ~~-~~ Chancellor wrote: “What a truly wonderful evening that was! Thank you all so much for everything you did to make Friday night's dinner happen It was a hugely warm and welcoming Shabbat experience for everyone who came ~~-~~ hosted with great generosity of spirit and enormous amounts of delicious food! I left happy and full of hope ~~-~~ and I'm sure that was a very widespread feeling amongst those who took part.”

~~Instilling Jewish Confidence & Pride~~

The 7 th Oct attacks in Israel and their aftermath, along with the associated growing polarisation in society, continue to have significant impact on students and faculty and on Jewish life at British

universities. The Charity has expended much effort to ensure that students and faculty are supported during these challenging times, and continues to devote resources to promote Jewish pride, confidence and optimism. In his role as Chaplain/Faith Advisor, Rabbi Lewis worked extensively with Vice ~~-~~ Chancellors and university leaders and partners, raising awareness of the needs of the Jewish community and advocating for greater support in ensuring the community’s safety and wellbeing. A range of creative initiatives were implemented, to further promote pride, confidence and optimism within the university’s Jewish community. Relaxing ‘chill night’ events provided a space for Jewish students to connect, seek comfort and support each other.

~~Pegisha Shabbaton~~

A key event in which the Charity participated this year, was the ‘Pegisha’ Shabbaton held in Budapest in March. Rabbi & Mrs Lewis travelled along with 15 students to this incredible, top ~~-~~

notch, fun and immersive weekend. Organised and generously funded by Chabad on Campus Intl., 300 Jewish students from across Europe attended Pegisha EU 2025. Highlights of the weekend included the deeply moving, emotional and uplifting atmosphere, when joining in song at the famous ‘shoes’ Holocaust Memorial on the banks of the Danube river, as well as the joyous musical Havdala dancing at the closing of Shabbat. The event proved a phenomenal success in the efforts to enable students to find strength and resilience, inspiring them to be bold, proud and confident Jews.

The following is a message the Charity received from a grateful Pegisha participant: “Hi Zalman. Hope all is well. I can’t really say enough how grateful I am for this weekend. It was such a special experience ~~-~~ from the dancing and singing with you, the JSOC and fellow Jews on Friday night, enjoying the celebrations for Havdalah and doing an incredibly powerful tefillin by the Danube ~~-~~ I feel closer to my Jewish identity in ways I could not have imagined a few years ago. But not just this weekend ~~-~~ the JSOC has really emerged as one of my favourites parts of university. The Friday night dinners are so special, and I’m always grateful to learn more at a Lunch n Learn session. The environment you and Shterna have created is so welcoming, but also has made me such a proud Jew ~~-~~ in what has been some pretty tough times ~~-~~ and gave me experiences I will always remember and be very appreciative of. Thank you so much for everything Zalman! We in fire will not burn!”

~~Highlights 2024-2025~~

..-CONTINUED

Page 2

Chabad Lubavitch South East Counties Ltd Trustees' Report (continued) For The Year Ended 31 May 2025

Main Achievements ~~-~~ continued

~~Holiday programming~~

A key feature of the Charity’s activities, is its Jewish Holiday programming.

Outlined below are highlights.

Current students, alumni and parents of students continue to provide positive feedback, expressing appreciation for the opportunities provided by the Charity, which enable beneficiaries to discover, learn and engage with a meaningful, relatable and joyful Judaism. The feedback received confirms the profound impact that the activities have on beneficiaries.

At the close of the academic year, a grateful student reflected: “The environment you and Shterna have created is so welcoming, but also has made me such a proud Jew ~~-~~ in what has been some pretty tough times ~~-~~ and gave me experiences I will always remember and be very appreciative of.”

The Charity considers the holistic wellbeing of beneficiaries of vital importance. Staff offer support and guidance to beneficiaries who suffer from challenging mental health, addiction and substance abuse, general anxiety and related areas of wellbeing. The staff ‘Rabbi and Rebbitzin’ offer vital support to current students, as well as to alumni who have graduated and have moved away from Brighton, who still seek their compassionate care when facing life’s difficult hurdles.

Through his links as the Jewish Chaplain/Faith Advisor at Universities of Brighton, Kent, Southampton and Sussex, Rabbi Lewis has developed strong partnerships with the chaplaincy teams, university leaders and student support services, enabling him to support Jewish students and faculty, as well as the wider university community, in many invaluable ways.

~~Centre Expansion~~

The future development and expansion of the Ground and Lower Ground floors of the Centre continues to grow momentum, with projected works to commence in April 2026. The project will provide much needed additional facilities for activities, with the provision of a 36 m 2 mult ~~i-~~ purpose event space, a games room, an additional food preparation space and essential improvements to the existing library, main office and common areas. The Charity has secured substantial grants of 30% of the project budget, and is actively seeking further financial support to enable this important development to proceed.

Plans for future periods

In continuing its objectives, to advance Orthodox Judaism as expounded by the teachings of Chabad ~~-L~~ ubavitch and to advance the understanding of Judaism amongst people of other faiths, the Charity will continue to provide its range of educational and social resources, primarily but not exclusively for the benefit of Jewish students and students of other faiths, in Brighton and the South East Counties.

The charity continues to actively seek new donors and partners, to further secure its current activities, as well as to enable further growth across all areas of provision to beneficiaries.

Page 3

Chabad Lubavitch South East Counties Ltd Trustees' Report (continued) For The Year Ended 31 May 2025

Financial Review

Reserves Policy

During the year, total income was £81,957 (2024: £99,633). Total expenditure was £91,410 2024: £87,850). The resulting deficit was £9,453 (2024: £11,783 surplus).

Total unrestricted funds due in less than one year wasa deficit of £2,4612024: £82,823). The charity was unsuccesfuil in obtaining a number of grants this year which were obtained last year. TThe Charity is actively working to increase its overall donation income, both through increasing monthly donors, as well as it annual donors, to stregthen its charitable position.

Funds Materially in Deficit

Unrestricted funds due in less than one year remained in deficit of f £2,4612024: £82,823), it has signficantly improved following the refinancing of the mortgage secured on the Charity's freehold property.

Going Concern

The Trustees have considered the deficit unrestricted funds poisition due in less than one year as well as the deficit unrestricted funds position. In the Trustees' opinion, there is no material uncertainty about the ability of the Charity to continue as a going concern. The Trustees are confident in the wideand generous donor base of the Charity to continue to support the Charity's operations and to meet financial obligations as they fall due.

Reference and Administrative Details

Trustees

Rabbi Yeremi Angyalfi Rabbi Pesach Efune Rabbi Shlomo Lewis

Charity Number

1144438

Company Number

07652293

Principal Address

Chabad House 14 Richmond Terrace Brighton BN2 9SA

Independent Examiner

Shaya Grosskopf FCA 1g Accountants Chartered Accountants Churchill House 137 ~~-~~ 139 Brent Street London NW4 4D]

Page 4

Chabad Lubavitch South East Counties Ltd Independent Examiner's Report to the Trustees of Chabad Lubavitch South East Counties Ltd For The Year Ended 31 May 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025.

Responsibilities and Basis of Report

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

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

Independent Examiner's Statement

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

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

I 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 accounts to be reached.

Is heeountants

Shaya Grosskopf FCA 26/02/2026

1g Accountants Chartered Accountants Churchill House 137 ~~-~~ 139 Brent Street London NW4 4DJ

Page 6

Chabad Lubavitch South East Counties Ltd Balance Sheet As At 31 May 2025

2025
2024		 2025
2024
Unrestricted
Restricted		 Total
Total
FIXED ASSETS Notes funds
funds
£
£		 funds
funds
£
£
Tangible Assets 13 1,248
532,568		 533,816
541,347
CURRENT
Debtors		 ASSETS 14 1,248
532,568
13,160
~~-~~		 533,816
541,347
13,160
17,163
Cash at bank and in hand 1,018 ~~-~~ 1,018
5,726
14,178 ~~-~~ 14,178
22,889
Creditors: Amounts Falling Due Within One Year
15		 (17,887) ~~-~~ (17,887)
(107,176)
NET CURRENT ASSETS (LIABILITIES) (3,709) ~~-~~ (3,709)
(84,287)
TOTAL ASSETS LESS CURRENT LIABILITIES (2,461)
532,568		 530,107
457,060
Creditors:Amounts Falling DueAfterMore MoreThanOne
16		 (82,500) - (82,500)
_
NET ASSETS (84,961)
532,568		 447,607
457,060
FUNDS OF THE CHARITY
Restricted Funds 532,568
539,884
Unrestricted Funds (84,961)
(82,824)
TOTAL FUNDS 19 447,607
457,060

For the year ending 31 May 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Pesach, Efe

Rabbi Pesach Efune

Trustee 26/02/2026

The notes on pages 10 to 16 form part of these financial statements.

Page 9

Chabad Lubavitch South East Counties Ltd Notes to the Financial Statements For The Year Ended 31 May 2025

1. General Information

Chabad Lubavitch South East Counties Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 07652293 and registered charity number 1144438. The registered office is . The liability of the members in the event of the charity being liquidated is limited to £1 each.

2. Statement of Compliance

The financial statements have been prepared in compliance with FRS102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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 (Charities SORP (FRS 102) and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis modified by the revaluation of freehold property to its market value. The financial statements are prepared in pound sterling, which is the functional currency of the Charity.

The charitable company is a Public Benefit Entity as defined by FRS 102.

3.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern. This is notwithstanding the deficit unrestricted funds balance. The majority of unrestricted fund deficit relates to a bank loan which falls due in more than one year. In the opinion of the trustees, this deficit will be funded by donations in future periods.

3.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3.4. Incoming Resources

Incoming resources are included in the statement of financial of activities when entitlement has passed to the charity; it is probable that economic benefits will pass to the charity; and that benefit can be reliably quantified. The following specific policies are applied to specific categories of income: ~~-~~

Expenditure is recognised on an accrual basis when incurred and is inclusive of value added tax.

Page 10

Chabad Lubavitch South East Counties Ltd Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

3.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Land and buildings are periodically revalued to market value.

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying amount exceeds the recoverable amount the asset is impaired accordingly.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold 2% ~~-~~ 4% straight line Plant & Machinery 25% straight line

3.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other shor ~~t-~~ term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.8. Financial Instruments

Basic financial instruments, being most current assets and liabilities, are measured at the cash or other consideration expected to be paid or received. Financing transactions are measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

3.9. Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid distributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or cash refund.

4. Income from Donations and Legacies

2025
2024
Unrestricted
Unrestricted
funds
funds
£
£
Donations and gifts 70,439
67,414
Gift aid 5,287
9,232
Grants 6,156
22,847
81,882
99,493
5. Investment Income 2025
2024
Unrestricted
Unrestricted
funds
funds
£
£
Bank interest receivable 75
140
6. Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
2025
2024
£
£
Depreciationof tangiblefixed assets~~-~~owned 8,131
8,059

Page 11

Chabad Lubavitch South East Counties Ltd Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

9. Support Costs

2025
Raising Staff and Premises
funds Events office costs expenditure Total
£ £ £ £ £
Employee costs ~~-~~ 11,590 28,842 ~~-~~ 40,432
Premises expenses - - 1,500 9,905 11,405
General administration 1,484 ~~-~~ 3,663 510 5,657
Depreciation - - - 8,131 8,131
1,484 11,590 34,005 18,546 65,625
2024
Raising Staff and Premises
funds Events office costs expenditure Total
£ £ £ £ £
Employee costs ~~-~~ 6,374 27,767 ~~-~~ 34,141
Premises expenses - - 1,000 9,396 10,396
General administration 855 ~~-~~ 6,646 512 8,013
Depreciation - - - 8,059 8,059
855 6,374 35,413 17,967 60,609
10.
Independent		 Examiner's Remuneration
2025
£		 2024
£
Independent examination of the financial statements 1,044 1,026
Other assurance services - -
Tax advisory services - -
Other financial services - -
1,044 1,026
11.
Staff		 Costs
Staff costs were as follows:
2025
£		 2024
£
Wages and salaries 28,600 26,400
Social security costs (377) (767)
Other pension costs 452 418
28,675 26,051

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 12. Average Number of Employees

Average number of employees during the year was: 2 (2024: 2)

Page 13

Chabad Lubavitch South East Counties Ltd Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

13. Tangible Assets

Land &
Property		 Land &
Property
Freehold
Plant &		 Total
Machinery
£ £ £
Cost or Valuation
As at 1 June 2024 658,818
3,542		 662,360
Additions 600
~~-~~		 600
As at 31 May 2025 659,418
3,542		 662,960
Depreciation
As at 1 June 2024 119,165
1,848		 121,013
Provided during the period 7,316
815		 8,131
As at 31 May 2025 126,481
2,663		 129,144
Net Book Value
As at 31 May 2025 532,937
879		 533,816
Asat 1June 2024 539,653
1,694		 541,347

Security in respect of a bank loan of £91,500 has been granted against the freehold land and building at Chabad House, 14 Richmond Terrace, Brighton.

The trsutees' valuation is pedicated on comparison to residential usage properties, which they believe represents the appropriate market which would determine the market value of the property. A survey conducted in 2024 based on comparisons to commercial usage gave rise to a lower valuation of £430,000.

14.
Debtors		 14.
Debtors		 14.
Debtors		 14.
Debtors		 2025
2024
£
£
Due within one year
Other debtors 13,160
17,163
15.
Creditors: Amounts Falling Due Within One Year
2025
2024
£
£
Trade creditors 896
~~-~~
Bank loans and overdrafts 9,000
100,500
Other creditors 6,437
5,138
Accruals and deferred income 1,554
1,538
17,887
107,176
16.
Creditors: Amounts Falling Due After		 More Than One Year
2025
2024
£
£
Bankloans 82,500
~~-~~

Page 14

Chabad Lubavitch South East Counties Ltd Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

17. Loans

An analysis of the maturity of loans is given below:

2025
2024
£
£
Amounts falling due within one year or on demand:
Bank loans 9,000
100,500
2025
2024
£
£
Amounts falling due between one and five years:
Bankloans 82,500 ~~-~~
  1. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £452 (2024: £418).

At the balance sheet date contributions of £162 (2024: £81) were due to the fund and are included in creditors.

  1. Movement in Funds
As at 1 June As at 31 May
2024 Income Expenditure 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund (82,824) 81,957 (84,094) (84,961)
Restricted funds
Building fund 526,154 ~~-~~ (6,684) 519,470
Refurbishment fund 13,730 ~~-~~ (632) 13,098
Total restricted funds 539,884 ~~-~~ (7,316) 532,568
Total funds 457,060 81,957 (91,410) 447,607
As at 1 June As at 31 May
2023 Income Expenditure 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund (101,851) 99,633 (80,606) (82,824)
Restricted funds
...-CONTINUED

Page 15

Chabad Lubavitch South East Counties Ltd Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

Building fund Building fund Building fund Building fund Building fund Building fund 532,838
~~-~~
(6,684)
526,154
Refurbishment fund 14,290
~~-~~
(560)
13,730
Total restricted funds 547,128
~~-~~
(7,244)
539,884
Totalfunds 445,277
99,633
(87,850)
457,060

20. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

21. Related Party Disclosures

Key management personnel comprising the rabbinical couple of Rabbi SZ Lewis and Rebbetzin SS Lewis received aggregate compensation of £26,400 (2024: £26,400)

Included in other debtors is a loan of £7,830 (2024: £7,931) owed to the charity by Rabbi SZ Lewis which is interest free and has no set repayment terms.

In order to carry out the duties of their employment and pursuant to a service occupancy license with the Charity, the rabbinical couple and their family reside in the Charity's freehold property, which is a qualifying property for the purposes of section 290 of the Income Tax (Earnings and Pensions) Act 2003.

As Rabbi SR Lewis has a close famial relationship with the Rabbninical team, he recuses himself from involvement in all trustee deliberations and decision making concerning the remuneration and management of the rabbinical couple.

Included in other donations is an amount of £2,055 (2024: £3,879) donated by the trustees and organisactions the trustees are closely connected to.

22. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 16

Chabad Lubavitch South East Counties Ltd Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Total|Total| |funds|funds| |£|£| |INCOME|AND|ENDOWMENTS|FROM:| |Donations|and|legacies| |Donations|and|gifts|70,439|67,414| |Gift|aid|5,287|9,232| |Grants|6,156|22,847| |81,882|99,493| |Investments| |Bank|interest|receivable|75|140| |75|140| |81,957|99,633| |EXPENDITURE|ON:| |Raising|funds| |Interest|payable|on|other|loans|(7,891)|(9,844)| |Bank|charges|(1,482)|(855)| |Sundry|expenses|(2)|-| |(9,375)|(10,699)| |Charitable|Activities:| |Events| |Event|costs|(17,714)|(16,251)| |Travel|and|subsistence|expenses|(11,590)|(6,374)| |(29,304)|(22,625)| |Grants|paid| |Grants|to|institutions|(180)|(1,146)| |(180)|(1,146)| |Staff|and|office|costs| |Wages|and|salaries|(28,600)|(26,400)| |Employers|NI|377|767| |Employers|pensions|-|defined|contributions|scheme|(452)|(418)| |Staff|training|(167)|(1,716)| |Rent|(1,500)|(1,000)| |Printing,|postage|and|stationery|(1,225)|(1,169)| |Independent|examiner's|fees|(1,044)|(1,062)| |Legal|fees|(34)|(2,930)| |Subscriptions|(1,360)|(1,445)| |Sundry|expenses|-|(40)| |(34,005)|(35,413)| |Premises|expenditure| |Rates|(403)|(294)| |Light|and|heat|(6,577)|(5,406)| |Repairs|and|maintenance|(1,055)|(1,320)| |Premises|insurance|(1,870)|(2,376)| |.. CONTINUED|

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Document processed

Wed, 25th Feb 2026 22:21:31 GMT Thu, 26th Feb 2026 8:46:16 GMT Thu, 26th Feb 2026 8:46:17 GMT

Party + Fingerprint Rabbi P Efune ~~-~~ Signer (5097100ea538d64edc84cf6b79f2ed8a) Shaya Grosskopf ~~-~~ Signer (93a13eb60d9b0be05e49b4724e3fc349) Rabbi Z Lewis ~~-~~ Copied In (70af7faad00cb080edae2f0850cf58d5)

Audit history log

Date

Wed, 25th Feb 2026 21:48:13 GMT Wed, 25th Feb 2026 21:48:13 GMT Wed, 25th Feb 2026 21:48:13 GMT Wed, 25th Feb 2026 21:48:13 GMT Wed, 25th Feb 2026 21:48:13 GMT Wed, 25th Feb 2026 21:48:14 GMT Wed, 25th Feb 2026 21:50:47 GMT Wed, 25th Feb 2026 21:50:48 GMT Wed, 25th Feb 2026 21:51:00 GMT Wed, 25th Feb 2026 22:19:50 GMT Wed, 25th Feb 2026 22:19:56 GMT Wed, 25th Feb 2026 22:21:32 GMT Wed, 25th Feb 2026 22:21:32 GMT

Wed, 25th Feb 2026 22:21:32 GMT

Action
Envelope generated by Shaya Grosskopf (84~~.~~68~~.~~123~~.5~~)
Document generated with fingerprint
67d34749c1a5cb78c04248bb4fc5e8
1c (84~~.~~68~~.~~123~~.5~~)
Document generated with fingerprint
4c4e31338e0e8153e99052967f72aeDf (84.68.123~~.5~~)
Document generated with fingerprint
9Ya2e3c3c1e86baebb358e1af02bd73ef (84~~.~~68.123~~.~~5)
Document generated with fingerprint
d52f54e1446c36d0522d88e9952a805c (84~~.~~68~~.~~123.5)
Document generated with fingerprint
f02622ac8b9e4db9b4a03ed8528578f0 (84.68.123.5)
Sent the envelope to Rabbi P Efune (rabbiefune@hotmail.com) for signing
(84~~.~~68~~.~~123~~.5~~)
Document emailed to rabbiefune@hotmail.com
Rabbi P Efune opened the document email. (109~~.~~158~~.~~17~~.~~51)
Rabbi P Efune opened the document email. (109~~.~~158~~.~~17~~.~~51)
Rabbi P Efune viewed the envelope (109~~.~~158~~.~~17~~.~~51)
Rabbi P Efune signed the envelope (109~~.~~158~~.~~17~~.~~51)
Sent the envelope to Shaya Grosskopf (sg@1gaccounts.uk) for signing
(109~~.~~158~~.~~17~~.~~51)

Document emailed to sg@1gaccounts.uk

Thu, 26th Feb 2026 7:19:12 GMT Thu, 26th Feb 2026 8:45:56 GMT Thu, 26th Feb 2026 8:45:59 GMT Thu, 26th Feb 2026 8:46:16 GMT Thu, 26th Feb 2026 8:46:17 GMT

Thu, 26th Feb 2026 8:46:17 GMT Thu, 26th Feb 2026 8:46:17 GMT

Shaya Grosskopf opened the document email. (66.249.93 ~~.~~ 72)

Shaya Grosskopf opened the document email. (66.249.93 ~~.~~ 76)

Shaya Grosskopf viewed the envelope (84.68.123 ~~.~~ 5)

Shaya Grosskopf signed the envelope (84.68.123 ~~.~~ 5)

Sent the envelope to Rabbi Z Lewis (zalman@chabadsussex.org) for signing (84.68.123 ~~.~~ 5)

This envelope has been signed by all parties (84.68.123.5)

Signed document confirmation emailed to rabbiefune@hotmail.com

(84 ~~.~~ 68.123.5)

Thu, 26th Feb 2026 8:46:17 GMT Thu, 26th Feb 2026 8:46:17 GMT

Signed document confirmation emailed to sg@1gaccounts ~~.~~ uk (84 ~~.~~ 68 ~~.~~ 123.5)

Signed document confirmation emailed to zalnan@chabadsussex. ~~o~~ rg

(84.68.123.5)

Thu, 26th Feb 2026 8:46:17 GMT

Signed document confirmation emails have been sent to all parties ~~.~~

Document URL:

https://api.signable.app/shareable/1e162f ~~en-~~ 3809ve ~~lo-4~~ 92pe1 ~~?-~~ t=2b6aa ~~-d~~ 6 25fc8695f16 (84 ~~.~~ 68 ~~.~~ 123 ~~.~~ 5)

Thu, 26th Feb 2026 8:46:17 GMT

Document emailed to zalman@chabadsussex. ~~o~~ rg