Clwrity registration number.. 1162689 Christadelphian Jewish Clothing Relief Al1 Report aTJd FinancE&I Stst¢ments for the Year Ended 31 December 2023
Chrlstadelphlan Jewish Clothing Relief Contents (continued) Reference and Administrative Dctails Trns*es' ReNIrt Staiement of Trustee&, Responsibilities Independent Examinerfs Report Sialemcnt of Financial Activitie5 Bala1 Sheet Notes to the Financial Statements 7tolO
Chri5tadelphian Jewi$b Clothing Relief Referenee Administrative Details Trnstees Mr C Matlin Mr P Hale Mts E Hale C Martin Mr C Mander Mr R Bh¢ Ch*rlty Registr&tiDn Number 1162689 IndepeDdeDt £samin¢r David Bvlant BA FCCA BucklcT Spcncer Ltd Old Polic¢ Ststio Church Strect Swadlincote DEI18LN Page I
ChrlstAdelphl2n Jewish Clothing Relief Truslees, Report The trustoes pr¢stnt the annual report together with the finan¢ial stateMts of the charity for the year ended 31 Deb¢r 2023. Objecdve• gnd gctiviti Publlc benefii Thc trustws confirn) that they have complied with the requirements of section 17 of the Charities Act 2011 to have due tY8ard to the public benefit guidanc¢ publishod by th¢ ChaTiiy Conullission forEn8land arHE Walfs. StrUCts governanee and management The aMnual repo was approved by th¢ tNsttt6 of the Charity o J4d si1 on its beha]f by: rustce Page 2
Christadelphian Jewish Clothing Relief ststement of Trnstees, Responsibilities The Irustees arc responsible forpreparing the trustee5' IEP)rt 8nd the financial siaiements in aecordance with the United KSdoM ACCOU1]ng Standaids (Uni Kingdom G¢n¢rally ACpted Accounting PT4ctice) a1 applicable law a1 regulation5. Th¢ law applicable to ch#Tities requires the iTUStees to pr¢paY¢ finan¢ial $tat¢ments for ¢ach financial year which give a trne and fair view of the state of affaErs of th¢ ¢harity artd of the Trteoming resources and applicaliort of re¥ourc&s of the chariry for thai period. ltt preparing these financial stat¢meni4 the tNstees are required to: le¢t suitable accouniing policies and then apply th¢m consistenlly. observe the meihods alld principles in the Chariti& SORP. makc judgements and csliMa ¢iial aT¢ r¢wnabl¢ and prnthnt: state whether applicable aLcoiinting standards have been followed. subject io any material deparnires discloscd and explained in the financial statements; and PTepare the financial sratements on the going concem balis unless it is inappropnate io presume that the charity wi]1 coniittue busilles5. Thc lntecS are responsible for keeping proper accowiting records that disclose with reasonable a¢wra¢y at any time tlie fmanciJl position of th¢ Glwiiy und cDable then) lo ensure thai the financi81 sthtements comply with ihe Charities Act 2011, Ihe Charill¢5 IAc¢out)ts and Reports) Regulations 2008. and the provisions of the constitution. The iwst¢¢s also resA$1b}e for safeguarding the asseis of the charity and hence for tsking asonable steps for the preveniion and d¢tedion of fraud and otheT irregularities. The trnslees are responsEbl¢ for thc main(crtanee and integrity of the corporate and financial infom)ation included oh the eharithble companys web5Lte. t£8islation governing the preparation aTwJ dissemillati(m or financi stAtem¢nts may diffcr from Ic¥islation in other jurisdtctions. AppEoved bythe trt¢S of the charity on 3*al s]ed on its behalf by." n]siec Page 3
Christadelphian Jewish Clothing Relief Indepcndent Examiner's Report to the trustees of Christadelphiydn Jewish Clothing Relief I report to the ttuslees on my ¢umin3ti0n of the aCcot& of Chri5tadelphian Jewt5h Clothing Relief for the year led 31 December 2023. Re6poMlblllt(es and b*sis of report As. I} charily trnstces oKChrisiadelphian Jewish Clothitig Relief you are resnSIble for the Preparation of the in accordance with th¢ requirements of th¢ ChaTittes Aet 2011 ('the Art.). I report in resptti of my examination of the Christadelphian 5ewi&h Cluthin¥ Relief¥ account&. carried out under section 145 of thc 2011 Aet ad in earrying oui my examination I hav¢ followed all the applicabk DtreGtio]Is 8iven by the Chariiy Commission und¢r section 145{510)) of the Act. Independ¢Dt ¢xJknther's Statement I hiv¢ nleted rrty ¢Aamination. J confim) that nuterial n)atters have come to my attention in connection with ¢xamiDa¢ion giving me cause to believe that in any material respeetr. l. a¢couThting records were not kept in r¢spcct of Christadelphian Jewish Clothing Rclief as required by seclion 130 ofthe A¢¢- or 2. thc ac¢ounts do not accord wilh those reeords: or 3. th¢ accounts do not c(Trrnply with the accounling requ1Ments. conceming ihe foim and ¢ottleAi ofaecounts sei out in the Lharities (A¢¢ounts and Rew)ttsl Re8ulation5 2wg other than any requirement that the acciwnts give a 'true and fair view vthich is not a matter considered as part of an independent cxaminalioji. I have no concerns and have come across no other matteTS in connection with the examination to which attention should be drawn in this reporl in order to enable &proper utsdet5landu of the accoun15 to be reached. David BeYAnL BA FCCA Buckler Spencer Ltd Old Policc Slaliotl Church Street Swadltncotc DEI 18LN Pag¢ 4
Chri$tsdelphian Jejvish Clothing Relief Statement of Financial Activities for the Yur Ended 31 December 2023 Unrestricted fund5 Tfrtl 2023 Note Income and Endowm¢nt$ from: Donatiotts and Iwcies 27,590 275 Total income 27,590 27.590 Expendlture on: ChaTitablc aclivilics (42.4171 (42.417) Total expendittUE Nd exrnditure Nct mov¢mcnt in fimds 142,417) (42,417) {14.827} 114.1127) {14.8271 (14,827) Reconciliation of funds Tol&l fvnds brought forward 64.639 64.639 Totsl fun(ts ¢8rri¢d (orward 49.812 Unrestrltted 49,812 TotAI 21)22 Note IDcotn¢ and Ertdtswmethts from: Donations and les&cÈes 33.857 33,857 Totsl income 33.857 33.857 Expellditure on: Charitsbl¢ artiviti¢s (39.2951 (39.295) Toial ¢xpendilurc (39.2951 139,295) Net expenditure (5,4381 5.438) Net movement in ndS {5.4311) (5,438) Re¢ortdliAtlon of funds Totsl oUght forward Tothl fid5 caffied forward 70,077 70.077 64.639 64,639 All of the charity's 8¢tivities deriv¢ Irom Continuing owations during the abov¢ two periods. The fi$ breakdown foT 2022 is showll irt note 8. notes on pages 7 10 forni an inlegfdl part of these financial stalements. Page 5
Christsdelphlan Jewlsh Clothlng Rellef {Registration number: 1162689) Balnee Sheet as at 31 December 2023 2023 2•22 Curr¢nt a35¢ts Cash at bank and in hand 50.232 66,139 Credh•rs: Amounts falllng due within Me year (420) (1.500) 49.812 64.639 Funds of tht chrlty: Uttr¢strk¢ed Ineorn funds UnT¢stricted fvnd5 49,812 64,639 Total funds 49.812 64.639 sl8t¢meDts on pabe& 5 to 10 wcrr Approved by th¢ tnthes, Bnd authorised for i&sue on . and sId on their behalf by. Tnh5tec Th¢ not pa8e5 7 ÈO 10 forni an integral pari of thcs¢ financial stalcm¢nts. Pag¢ 6
Cbrlstadelphlan Jewlsh Clothlng Rellef Notes to the FillanciAI Ststements for the Year Ended 31 Deeember 2023 l Accounti8 polleles ststement of eompllance The financial 5latemenis hav¢ been prepared in aecord8nce with the sOnd editiim of the ChltieS Statemenl of R¢eornmcnd Practiee issued in Octobcr 2019, the Financial Reporting Standard appli¢able in the United Kingdom and R¢publi¢ of Ireland (FRS 102) and thc Chariti¢s Act 2011. Basig of prcpr8tio Christadelphian Jcwish Clothing Rclief meets ihe definiiion of a public benefit entity under FRS 102. Thc Iccounts {fJnancial siatementsl have been prepared undcr thc hisiorical cvst tonvcntion with items recognised ac cost or tranSl0 YJlMe unless otherwise stad in the rel¢vdni note(sl to th¢5¢ 8w)unts. GoÈDg con£ern The tnjstees consider that there are no material un¢ertointi¢s about th¢ Chari8 Èbilty to eorttinue as a going concern. Ineome cDdowments Volunlary it)¢on)e including donations, gifts. legacies and grants that provid¢ ¢or¢ fvnding or aTe of a general nature is recogni5ed when the charity has entiLlemcnl to the incom& il is probable that the income will be relY and the amount Lan be n3tasurcd with sufficient reliability. &ndlegocies D4)nalion5 and legacies are recognised on a receivable basis when receipt j5 Ptobllble 8TrJ the amounl can be reliably mwured. Expendltsr¢ All expenth'iure is Tecogni5ed once ihere is a legal or consirucLsv¢ obligaiioo to Lh81 ¢xpenditure. it is probable settle¢ll1 is rr4uit¢d and the amount can be rnea5ud reliably. All rosL are allOted to the applicable ¢xp¢ndityre heading that aggrcgate similar costs to that category. Where costs eannot be direetly attrittyj to particular h¢adings tiicy hav¢ b¢¢n allocated on a basis Consistent with the we of rcsources, with ccntral stsff 5ts allocated on the basis of time spent, and depreciation char8es alloc&ted on the prtion of the aet'S use. other support ¢osls are altoeated based on the spread of stsff ¢ost5. GTrvtrnance costs These include the costs attmbutable to the charity'5 ¢omplTaTtce with conFhtutional and staDJiory requirements. kneluding audiL strai¢gic managemcnt and tSit¢S mcelings and reimbursed expenses. The charily i8 consided to pa5S the l¢st5 set out in Paragrnph I S¢h¢thile 6 of the FIntrC Aci 2010 and therefore it TnEets th¢ definitioll of a charitable company for UK ¢orporaiion tax pwpos¢8. ALcogdingly. the ch&rity is potentially exempt from laxatian in Tespccf of income or capital gain8 reeeived within ¢aiegories covcrcd by Chaptcr 3 Part l l of the Corporntion Tax Act 2010 or Section 256 of the T&xation of Ch&rgeablc Gains Aci 1992, to the extent that such IOrn¢ or gaiDs arc applied exclLL4fftYely to char&thble pury)oses. Pdg¢ 7
Christadelphian Jewish Clothing Relief Notes to the Finafjcial Statements for the Year Ended 31 December 2023 (continued) Cash c%sh equlvglenls Cash and cash equiv81cDts comptise eash on hand alld call dwits, amd other short-tem] highly liquid Lnvestrnts that readily convertible to a known amount of caslj alld are subject lo an iDsi8nificant risk of chang¢ in value. Trde eredltors are obligations io pay f¢)r goods OT seTviee5 that have been aequired in the ordinary course of business from suppliers. Accounts payable ale classified as current liabilities if th¢y (kTr not have an wi¢otMlÉtional righi. ai ihe ¢nd of th¢ reporlin8 period. to defcT Settlcmcni of lh¢ ardiior for ai Ic&st Iw¢lv¢ months aftcr th¢ rcporting datc. If there i5 an uncthrtditional right to defer settlement for At leost twelve tmnths alter the rep)rting date, they Are PTesented as non-curr¢nt liabilities. are reco1.8¢1 inl¢i#lly at the transaction price and subsequently measured at amortised cost using the effe¢tkv¢ inlerest m¢tlh)d. Fund strdure Unrestricred income ore g¢n¢ral funds that are available for we at t tee5 discreiion in fiwtheTonce of thc objcclivcs of the charity. 2 Intome fronb dontlons and legacles Unreslrieted funds Gener Totsl funds Donations and legacies- Donations from individuals 27,590 27.590 Total for 21b23 27,590 Totsl for 21122 33,857 33.857 3 Expendithre ¢h4rhble #etlthes Unrestricted nds Gmeral Total Ntste GovemaD¢e costs 42.417 42.417 Total for 2022 39,295 39.295 4 Trustees remDNeratioD and expen8 No tNses. noT any trsons conneded wTrth tlkn). have received any remuneration from the eharity durin8 the year. Pa8
Christadelphian Jewish Clothing Relief Not to the Finaneial Stalements for the Year Ended 31 December 2023 {continued) No tn]siees have received any reimbursed expBn5es or any other beetil$ trom ihe clJariLy dtiring ihc year. 5 Taxatlon The charity is a r¢g1st¢r1 charity a1 is 1ljerefo cx¢mpt from lax8tion. 6 Csh #nd cAsb eqMh'•lents 2023 2022 Cash it bank 50.232 66.139 7 Creditorj: faulng due wltbln one )e8r 2023 2•22 Trade creditors 420 1.500 Page 9
Christadelphian Jejvish Clothing Relief Notes to the Fln&neial Statement5 for the Year Ended 31 December 2023 (continued) 8 Funds Balanee #t 31 December 2023 BaTree *¢ I JaThuary 2023 Rtywrce5 txpcttded resoureos Unrestrieted General 64,639 27,590 (42.417) 49.812 Balanee at 31 Decernber 2022 Balance at I J•Thu2ry 2022 lTrcomlng resoureel Resoprces expended UnTestrid¢d General 70.077 33,857 1392951 64.639 9 Analysis of net assets betwetjb futtds Unrestri¢ted funds GeD¢r81 Total funds at 31 December 2023 Curr¢nt assets CLwreTht liabili¢ie5 50232 (420) 50232 1420) Totsl nct &ets 49,812 49,812 Unrcslritled nds Geieral Total funds at 31 De¢emb¢r 2022 Current assels Current liabiliti¢5 66.139 i Joo 6&139 I,5) Total net assets 64.639 64,639 lil Related p4rty tr•n$a¢tions Page 10
Chrlstadelphlan Jewlsh Clothlng Relief Statement of Fiordncial Activities by fund for the Year Ended 31 Deeember 2023 Total Totsl Unrestrlcted Unrestrleted Fundi Fund8 2023 2022 and Endowments from: Donations and l¢gacies 27.590 33.857 Total income 27,590 33.857 Expcnditurc Charitable artivitie% 142.4171 {39.295 Totsl eXdItuTe (42.417) (39,295) Net eXK*ttdiDt Net movement in fi]nds 114,827 (5.438} (14,827) (5,438} Reconcllsation of funds Total fiumls brought forVrd 64,639 70,077 Tol81 carried foTW8Td 49.812 64.639 This page does noi forni part of ihe slaluiory financial statements. Page 11
Chri5tadelphlan Jewish Clothing Relief Detsiled Statement of Financial Activities for the Year Ended 31 December 2023 Tol81 2923 Totsl 2022 Income *ttd ElldOwttllts from: Don70 and le8#cies (analysed below) Total ineorne 27.590 27,590 33,857 Eipendlwre OD: Charitabl¢ aclivitie5 {anAlysed bclow) Total expenditure (42.417) (39.295) 142,417 39,?95) Net exwditure (14,8271 5.438) Nei movemen¢ ITr funds (14.827) (5.438> Reubn¢ili4tioD of funds Tota] fvnds brought forward 64.639 70,077 Total fun(ts ¢&rried forward 49,812 64.639 This page does not fomi pam of ihe statulory financial stat¢rn¢nts. Page 12
Chrl$tad¢lphian Jewish Clothing Relief Detslled Ststement of nanCial Actlvfitles for the Year Ended 31 December 2023 (continued) Total 2023 Tts1 21)22 Donations legffjries App¢&ls and donations Recycling 27.590 33.824 33 27.590 33,857 Chorfffible athAti Wwl FagIng (3,8311, {5.0731 (15,l22j 115.8821 (1,2001 {156) 18031 {3501 (5.604) (3.5.5E) (16.749) {9,155) (1.21K)) (2.181) 1505) ijsoi GaTments Transport Rent Repairs and ret)ew8ls Sundry exp¢n Accountancy fees (42.417 This page doES not fom) parl of ihe altOry finarKial statements. Page 13