REGISTERED CHAIUTY NUMBER: 1157062 Report of the Trustees and Unaudited Financial Ststements for the Year Ended 31 December 2024 for The G¢$hereu Support Network Grant Harrod Lern)an Davis LLP Chartered A0ntsnts 1st Floor Healthaid House Marlborough Hill Middlesex HAI IUD
The Geshereu Support Network Contents of the Financial Statements for the year ended 31 December 2024 Pgge Report of the Trustees I to 4 Independent Examiner's Report St4tement of Finantial Activities Balance Sheet Notes to the FinAncial Statements 8 to 12
The Gesh¢reu Support Tr4¢twork Report of the Trustees ror the year ended 31 December 2024 The trnstee5 present their report with the financial statements of th¢ Charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accountitig and Reporting by Charities: Statement of Recommended Practice applicable to ¢hariti¢s preparing their accounts in accordance with the Finan¢iai Reporting Stsndard applicable in the UK and Republic ofIreland (FRS 102) (effe¢tive l January 2019). OWECTIVES AND ACTIVITIES Objeetives and #Rms The objects of the charity sel out in the constitution ar¢ as follows:. 'To promote social inclusion for the public benefit by preventing people of all ages who have been raised in or have spent a significant part of their lives in strict closed religious wmmunitie5 (in particular ultra orthodox Jewish comrnunities) and having left their communities, from r¢maining socially excluded, relievtng the needs of those p¢ople who are socially excluded and assisting thern to integrats into society and to do all such other things as are necessary for the achievement of the objects. For the purpose of this clause 'socially excluded, means being ex¢luded from society, or parts of society, as a result of one or more of the following fa¢tors: unemployment. financial hardship? youth or old age; ill health (physical or mentsl); substance abuse OT dependency including alcohol and drugs. discrimination on the grounds of sex, race, disability, ethnic origin. religion, belief. ¢reed, sexual orientation or gender reassignment. poor educational or skills attainment. relationship and family breakdown. poor holAg (that is housing that does not meet basi¢ habitable standards). crime (either as a victim of crime or as an offender rehabilitating into society)., MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT The trustees hav¢ satisfied themselves that GesherEUs activities are compliant with law and guidance for charities on public benefit. The charity's ¢haritsble PUTposes are set out in the 'OBJECTIVES' above. In planning our activiti¢5 for the year we have had regard to the Charity Commission's guidance on public benefit at our trustee meet7ngs. The aclivities d¢s¢ribed in the section below are focused on: l) R¢building a community for each individual who has lost contact with family and friends from the ¢ommunity in which he or she grew up. Many of our service users now keep in touch with each other outside meeting5. The use of a secure WhatsApp group and secret Fa¢ebook group both restricted to those who attend GesherEU has continued to be popular and improve$ communications outside meetings. 2) Having contact in social settings, with volunteeTS of all ages, who have not come from a Charedi background. This enables service users to build a network of friends and contscts that do not originate from their old communities and introduces them to cultural "protocols" with which they are not familiar. It also helps them develop colloquial language skills. 3) Introducing seryi¢¢ users to concepts and culture (art, theatre, science, sports etc.) with Nthieh they did not grow up. 4) Supporting service users through the family ¢ourt System. However, we do not finance legal costs from core funds. 5) Giving the Oesh¢rEU cornmunity a voice. Oft¢n the above activities overlap or aTe ¢ombined. Page I
The Gexhereu Support Network Report of the Trustees for the year ended 31 December 2024 ACHIEVEMENT AND PERFORMANCE Main 9chievements during the year During this year GesherEU celebrated its 10th anniversary as a registered charity. GesherEU has continued to operate within its financial means and has been effective in both strengthening the GesherEU conununity and helping individLds. During the year there ha5 been a continuing increase (approximately one or two, most tnonths) in the number of individuals registered with Gesh¢rEU. They range in age from 20 - 46. with approximately an equal number of men and women. We continue to welcome these new service users, some of whom are just starting their journey into the wider ¢ornmunity and others who have been living outside of the Charedi community for a number of years. New service users Continue to come from across the various Charedi communities with the vast majority now living in Barnet, Harrow and Man¢hester/Salford. Moving into a new world remains a challenging process and w¢ have had many calls from those o n¢v¢r make the move. During this year. w¢ continued to benefit from the City Bridge Foundation grdnt fimding our community coordinatOT and associed costs. We also continue to benefit from the National knttery Community Fund supporting our part time welfare worker and ommunications support. This enables us to help our service users to claim benefits, to support them through the family court system and help some utttsngle complex 5itU8tions, The welfare officer conlinues as the safeguarding lead for GesherEU, we benefit from her professional expertise in 3 number of areas. important to our members. This grant has also allowed us lo improve our communications. For exarnple, the short professionally made video on ovr websile aims to engage and inforni th05¢ seeking our services in a reassuring, personal Mvy. We also re¢eive smaller grants including one from JJBS towards education costs. We thank Ihem all for their support. We cooperate wilh other charities where appropriate. Our concerns are primarily with education provision and alrged marriages at an early age (18-20) as these are significant obstacles to our servi¢e users exercising iheir ¢hoice to lead a lifestyle of their choosing. Where appropriale we have cooperated with thhers to provid¢ inforniation and knowledge that may bring about positive change. The social sessions are a key starting place for servi¢¢ users to make new connections and to replace those lost when family and friends break off conta¢t when they leave or are forced to leave their communities. Our activities help servi¢e users build their confidence in an alien world, reduce isolalion and adapt to the norn)s and values of mainstream society.. We continue to n]n a full social program offering a wide range of experiences to help members feel at home in the 'outside' world including.. - Theatre and the arts - History Science Socialising with a view to building a more cohesive community. including Friday night and festival meals and meetups. - Two resid¢ntial events which we find bonds the community in a way that regular meetups are unabl¢ to do. As a result of continuing significant donor support and the National Lottery grant we have been able to offer professional counselling to a numb¢r of service users from three counsellors who have undetlak¢n training in the impact of leaving high Control communities. Towards the end of the year we started lo engage the seryices of a third couns¢llor. Again this year. we have provided emotional and practical supw)rt to a number of individuals as they negotiate the family court system. For most of our service-users, the Gesher family steps in where the conventional family is no longer an option. Some members find themselves in an impossible fmancial position. Trying to make up years of lost educalion. in minimum paid jobs because of lack of education, paying high rents. With no family support we Can often fend off disaster by offering servtce users small zero interest loan5 or bursaries (or a combination). We PTiOritise those that will help in earning a living in the Short or longer terni such as help buying a bicycle to get to worL but also help in emergency situations Such as an unexpected Gut in. or non-payment of benefits or whi15t waiting for their first universal credit payment. Our rapid assessment process has prevented use of high cost alternatives that may be the start of a debt crisis. Our spending on education continues at a high level helping those who missed out on primary, secondary and rtiary education and we continue to work with partners who specialise in delivering education in difficult circumstances. Page 2
The Gesbereu Support Network Report of tbe Truste¢g for the year ended 31 Dttember 2024 ACHIEVEMENT AND PERFORMANCE Challenges We Continue to see servi¢e-users struggle to catch up on their ¢dUtion. Although we have relationships with organisations that can give tuition, they need to work in low paid jobs in order to pay hi rents leaving little time and energy to catch up some 15 years of missed edu¢ation. We have seen little real change in the education of service users leaving Charedi communities. We are still being ntacted by yowig men with not a single recognised qualifiGation nor havirAg effective spoken or written English skill5. We need to seek new ways of ensuring that tbose responsible give all young people emerging from Charedi communities the life skills they require to function in the outside world. We do not have our emergency accommodation nor do we have auommodation for those who struggle with high rents and low pay whilst tying to catch up on ten Y[5 of missed school education. At times. the current trustees feel they are struggling to wpe with all that is involved with supporting a constantly increasing membership with complex needs. GesherEU Iw therefore started to seek funding to employ a part-time CEO to oversee the operations of the charity. At the same time, we feel it is time we found ourselve5 a physical home. premises wh¢re s¢rviCuscrs could come to Coftnect with otheTS and seek face to face help. The third pillar of this 'revival plan, is our search for new trustees to bring fresh ideas, expertise and energy as GesherEU enters its Second decade. FINANCIAL REVIEW Reserves poliey Unrestricted fund5 represent the funds of the charity that are not subject to special restrictions regarding their use and are available for application to the general purposes. They are reviewed regularly and in particular at the year-¢nd. The target is to set aside sufficient funds to provide support to members for the following year and to have TegaTd to longer terni plans. With very little unrestricted income guaranleed, this is considered to be necessary. Restrithd funds are held to be used specifically in a¢¢ordance with the donoes instnsctions. In view of the plans to recruit a part-tim¢ CEO and secure suitsble premises, the Trustees consider it prudent to further strengthen the level of unrestrieted funds before Committing to the additional ongoing costs, unless suitsble restricted fLmding can be secured for those purposes. This help ¢nsure that the Charity remains well-positioned lo meet its objectives and obligations, while maintaining a stable financial foundation. srRUCTURE, GOVERNANCE AND MANACEMEI Coveroing docuD)ent As a c.haritably Incorporated Organisation (CIO) The Geshereu Support Network is bound by its governing doGumenL its constilution. REFERENCE AND ADMINISTRATIVE DETAIIS Regist¢red ChArity Dumber 1157062 Principal address 1st Floor Healthaid Hous¢ MarlboTough Hill HroW London Middlesex HAI IUD Trustees R Ben)ard D Lewls M Kalikshtein (appointed 25.4.2024) E Grunwald (appointed 26.2.2024) Page 3
The Geshereu Supprfjrt Network Report of the Trustees for the yeAr ended 31 December 2024 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Jeremy Harrod FCCA Grdnt Harrod Lerman Davis LLP Chartered Accountants 1st Floor Healthaid House Marlborough Hill Harrow Middlesex IL41 IUD Approved by order of the board of trustees on .........21.May202S............ and signed on its behalf by: M Kalikshtein- Trustee Page 4
Independent Ex8miner's Report to the Trustees of The Geshereu Support Network Independent ¢xaminer'5 report to the trustee$ of The Geshereu Support Network I report to the charity trnstees on my examination of the a¢¢ounts of The Gcshereu Support Network (the Trust) for the year ended 31 December 2024. Responsibilities and basis of report As the ¢harity trustees of the Tntst you are responsible for the preparation of the accounts in accordance with tbe requirements of the Charities Act 2011 (Yhe Act,). I report in respert of my examination of the Trust's accounts carried out under Section 145 of the Act and in canying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5)(b) of the ACL Independent examiner's ststemeDt I have completed my examination. I ¢onfirn] that no material matt¢rs have rome to my attention in connection with the examination giving me Cause to believe that in any material respert: accounting rewrds were not kept in respect of the Trust as required by Se¢tion 130 of the ACL or the accounts do not a¢¢ord with those records. or the unt9 do not comply with the applicable requirements conceTning the forn) and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the a¢counts give a true and fair view which is not a matter wnsidered as part of an independent examination. I have no concem5 and have come across no other matters in ¢onn¢ction with the examination to whi¢h attention should be drawn in this report in order to enable a proper w)derstanding of the aOnts to be reached. Jeremy Harrod FCCA Grant HaTrod Lernwi Davis LLP Chartered Accountants 1st Floor Healthaid House Marlborough Hill Harrow Middlesex HAI IUD Date,. Page 5
The Geshereu Support Network ststement of Financial Activities for tbe year ended 31 December 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and l¢gacies 38,737 76,853 115,590 93,710 Investment income 1,067 1.067 718 Total 39.804 76,853 116,657 94,428 EXPENDITURE ON Charlt*ble activities Charitable activities 17,571 63.206 80,777 78.495 NET INCOME 22,233 13,647 35,880 15.933 RECONCILIATION OF FUNDS Totsl funds brought forward 33,397 25.870 59,267 43.334 TOTAL FUNDS CARRIED FORWARD 55.630 39,517 95,147 59,267 The notes form part of these fmancial statemcnts Page 6
The Ge5bereu Support Network Balance Sheet 31 Dettmber 2024 2024 Total funds 2023 Totsl funds Unrestricted funds Reslri¢ted funds Notes CURRENT ASSETS Debtors Cash al bank 6,742 50,543 6.742 92,061 41,518 61,638 57,285 41,518 98,803 61,638 CREDITORS Amounts failing due within one year {1,655) (2,001) (3,656) (2,371) NET CiJRRENT ASSETS 55,630 39,517 95,147 59,267 TOTAL ASSETS LESS CURRENT LIABILITIES 55,630 39.517 95,147 59.267 NET ASSETS 55.630 39.517 95,147 59,267 FUNDS Unrestricted funds Restricted funds 55.630 39,517 33,397 25,870 TOTAL FUNDS 95,147 59,267 The ftnancial statement5 w¢r¢ approved by lh¢ Board of ThteeS and authorised for issue 2l.may.20................. and were sign¢d on its behalf by: on M Kalikshtein - Trustee The notes forn] part of these financial statements Page 7
The Geshereu Support Network Plotes to the Fin8n¢ig1 Statements for Ihe yegr ended 31 December 2024 ACCOUNTING POLICIES Basis of preparing the financial 5tstements The fmancial statements of the charity, which is a publi¢ benefit entity under FRS 102, have been prepared in accordance with ihe Charilies SORP {FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with thc Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities A¢t 2011. The finanrial statements have been prepared under the histori¢al Cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlemem to the fimds, it is probable that the in¢om¢ will be received and the amount can bc measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or ConStCtive obligation committing the charity to that expenditure, it is probable that a transfer of ¢wnomic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings thai aggregate all Cost related to the category. Where costs cannot be directly atributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. TaJation The charity is exempt from lax on its charitable activities. Fund accounting Unrestricted funds ¢an be used in accordance with the charitsbl¢ objectives at the di5Gretion of the tTUStees. Restricted funds ¢an only be used for particular restricted purposes within the objects of the charity, Restrictions arise when specified by the donor or when funds are raised for particular restri¢ted purposes. Further explanation of the nature and purpose of each fund is includ¢d in the notes to th¢ financial statements. INVESTME INCOME 2024 2023 tkposit account interest 1,067 718 TRUSTEES, REMUNERATION AND BENEFITS The were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Page 8 continued...
The Gesher¢ll Support Network Notes to the FiDan¢i*l Statements- continued for the yr ended 31 December 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fiinds Restri¢¢ed fijnds Tolal fimds INCOME AND ENDOWMENTS FROM Donations and legacies 33,681 60.029 93,710 Investment income 718 718 Totsl 34.399 60,029 94.428 EXPENDITURE ON ChAritable activities Charitable activities 28,511 49,984 78,495 NET INCOME 5,888 10,045 15,933 RECONCILIATION OF FUNDS Total funds broUt forward 27,509 15,825 43,334 TOTAL FUNDS CARRtED FORWARD 33,397 25,870 59,267 DEBTORS: AMOUNTS FALLING DUE WJTHIN ONE YEAR 2024 2023 Prepayments and accrued income 6,742 CREDITORS: AmOUs FALLING DIIE WITHIN ONE YEAR 2024 2023 Od]er creditors 3,656 2,371 MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.12.24 At 1.1.24 Unrestri¢t¢d funds General fund Designated 2,385 31.012 {2.385) 2,385 22.233 55,630 33,397 22.233 55,630 Restricted funds National Lottery Comunity Fund JJBS 2023 City Bridge Tnt 24,635 1,235 13.262 (1,235) 1,620 37.897 1.620 25,870 13.647 39.517 TOTAL FUNDS 59,267 35,880 95,147 Page 9 continued...
The Geshereu Support Network Notes to the Financial Statements- continued for the year ended 31 December 2024 MOVEMENT IN FUNDS - continued N¢t movement in funds, includ¢d in the above ar¢ as follows: In¢oming resources Resources expended Movement in funds Unrestricted funds Designated 39.804 (17,571) 22,233 Restricted funds National Lottery Cxjmunity Fund JJBS 2023 City Bridge Trust JJBS 2024 54,051 (40,789) (1.235) {17,682) {3.500) 13,262 {1,235} 1,620 19.302 3,500 76,853 (63,206) l3,647 TOTAL FUNDS 116,657 (80,777) 35,880 Comparatives for movement in funds Net movement in funds At 31.J2.23 At 1.1.23 Unrestricted funds General fund Designated 2.179 25.330 206 5,682 2,385 31,012 27.509 5,888 33,397 Restricted funds Trust for London National Lottery Comunity Fund JJBS 2023 2,245 13,580 (2,245} 11.055 1.235 24.635 1,235 15.825 10,045 25,870 TOTAL FUNDS 43,334 15.933 59,267 Page 10 continued...
The Geshereu Support Network ]Yotes to the Financial Statements- continued for th¢ ye8r ended 31 December 2024 MOVEMENT IN FUNDS- contlDued Comparative net movement in funds. included in the 8bov¢ are as follows: Incoming resources Resources expended Movem¢nl in funds UDre8tricted funds Generdl fund DesTated 481 33,918 (275) (28236) 206 5,682 34.399 (28,511) 5,888 Restrieted fund5 Trust for London National Lottery Comunity Fund JJBS 2023 8,030 48.499 3,500 (10,275) (37.444) (2,265) (2,245) 11.055 1235 60,029 (49.984) 10.045 TOTAL FUNDS 94,428 (78,495) 15,933 A current year 12 month5 and prior year 12 months combined position is as follows: Nel movement in funds Transfers between funds At 31.12.24 At 1.1.23 Unrestricted funds General fund Designated 2,179 25.330 206 27,915 (2.385) 2,385 55,630 27,509 28,121 55.630 Restricted funds Trust for London National Lottery Comunity Fund Ctty Bridge Trust 2,245 13,580 {2,245} 24,317 1.620 37,897 .620 15,825 23,692 39.517 TOTAL FUNDS 43.334 51,813 95,147 Pagell continued...
The Geshereu Support Network Notes to the Financi¥l St&itements- Continued ror th¢ year ended 31 December 2024 MOVEMENf IN FUIYDS- continued A ¢urr¢nt year 12 months and prior year 12 months combined net movement in fvnds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrieled funds General fund Designated 481 73,722 (275} (45,807} 206 27.915 74,203 (46,082) 28,121 Restri¢ted funds Trust for London National Lottery Comunity Fund JJBS 2023 City Bridge Trust JJBS 2024 8,030 102,550 3,500 19,302 3,500 (10,275) (78,233) (3,500) (17,682) (3,500) (2,245) 24,317 1,620 136,882 (113.190) 23,692 TOTAL FUNDS 211.085 (159.272) 51,813 Trust for London - A grant to partially support our Community Coordinator project which runs events that helps London members be part of a community and introduces them to life in modern society. National Lottery Community Fund - A grant to filnd the part time welfare worker (and related costs) and communications support. JJBS - A grant to support ihe educational needs of our service users. RELATED PARTY DISCLOSURES Expenses paid to the trustees in the year totslled £130 (2023: £780). These expenses wer¢ made up of reimbursed expenses that trustees paid on behalf of the Charity. Page 12