Charity registrdtion nutnber.. 1162689 Christadelphian Jewish Clothing Relief Annual Report aDd financial Stst¢mellts for the Year Lnd¢d 31 Decemb¢r 2024
Christadelphlan Jewish Clothing Relief Contenls (continued) R¢f¢r¢n¢¢ and Administrative Details Trust¢es' Report StattTnent of Tntstees, R¢sponsibilitie5 Independent Examincls Report Statement of Financial Activitics Balance Sheet Notes lo the FilLcIal Slaltments 71010
Christadelphian Jewish Clothing Relief Reference and Admlnlstrative Details Trnsttts Mr C Martin Mr P Hale Mrs E Hale Mrs C Martin Mr C Mamler MT R Bach¢ Charlty Re£fistratlon Number 1162689 IDdependent E%imlDer Davtd Be7Ant BA FCCA Buckler Spencer Ltd Old Policc Station Church Street Swadlincote DEII 8LN Pag¢ I
Christ*delphl2n Jewish Clothing Relief Trustees, Report Th¢ tru5t¢e$ pr¢sent the annual report together with the fin8ncAal statements of the chariry for the year endcd 31 DeceTnber 2024. Objecdves aBd acthltl The ttvstees confirni thar they bav¢ complied with the Tequirements of se¢lion 17 of the Chatities Act 2011 to hav¢ dLY r¢gard Èo thc blAC benefit guidance publish¢d by lh¢ Charity Commission for Enond apd Wales. The ann1 reponw&8 appTovcd by the tneS of th¢ chority OD ... .... ......... and 5igncd 4m its behalfby. he Trustee Pagc 2
Chrlstadelpblan Jewish Clothlng Re]fief ststement of Trwtees. Responslblllties The tswslees are rCSFK>n1jIt for pwi8ring the trtL4ttts' re[ •nd th¢ fimawial in a¢coFdwJce with the United Kingdom A¢coun¢iD8 Stwthrds (UniS¢d Kin8dom G¢ner&lly A¢cqrt¢d AryountiOB Prn¢tic¥) applic8ble law and r¢gp31&tions. Th¢ law appli¢ablt to ehariti¢s requiFu tht lThstses to pr4Wt stataments forewh fmon¢i41 year wht¢h gi¥¢ a true attd fair view of the slatc of affairs of dwiiy and of the inc¢Jmin8 re9)w and &pplication of resources of th¢ charity foT that period. In prepar1tigth finanL'ial statem)ts. the ttILt¢es are requir&1 to.. selcci suithbl¢ ¥¢ounting rolicies 8nd th¢n appty them ¢ott%Isteny. m•ke jud8¢ments 4nd es¢iuMf¢s thai are reasonobloaTrJ pnthK" state Mthether applicable accounting 8tsndards bRvc be¢D follow4 wbject to any materi&l tyrtures diKlos¢d and explained the financial st&menty and PTepare th¢ financial stst¢m¢nts on the going con¢¢rn basts it is inappropriate to prttume that the ljarity will continue in business. Th¢ truste¢5 responsible for keepin8 proper ac¢ouirttn4 records that di%loK with reasollable accuracy at any tim¢ the finkllcial position of the cljarity aAd eD8blr CAre that the fal31 sta*ments comply wlth the Charities Act 2011, the Chariiies (A8 and R¢Tts) R¢sulation$ 2008, and the provisions of th¢ cop4titutioL Th trustees are also responsible for safe8U8Eding th¢ assets of the charity aE¥J fijr takitig re8sonttble step8 for the prevention und d¢wctionof frnyd and other ir¥e8uiariti&%. Thb. tn1¢&8 ar¢ ¢WA8sble for th¢ nIainten and inwity of the coo)oJate atKI faclaI infonnakni included on the ci)arit4ble companys w¢b5its. 1£8islafion gov¢rnitig the pr¢parntion aThl dismInall0n of riDancial st8t¢ments may diffcr from le8isl8tion in other jwysdiclions. Approved hy thc t¢¢5 ofthe charity on(£ltol .. 8tMI si1 on its E¢half by.. Tnte¢ e3
Chrlstadelphian Jewish Clothing Relief Independent Examiner's Report to the trnstees of Christadelphian Jewish Clothing Relief I r¢port to th¢ trust¢¢s on my ¢xamination of the accounts of Christsdelphian Jewish Cloihing Relief for the year ¢nd¢d 31 Dw¢mb¢r 2024. Respon$ihilities ttd basis of report s thc charity trustees of Christadclphiatt Jewish Clothing Relief you are responsible for tbe preparation of the accounts in ac£ordanc£ with thc rcquircmcnts of the ChRtieS Act 2011 ('the Act.). I r¢port in Pect of my cxamination of thc Christadclphian Jewish Clothing Rellefs accounts carried out under sectjOD 145 of th¢ 2011 Act and in carying out my cxamination I hayc followed all the applicable Directions given by thc Charity CommissiDn under section 145(51(b) of thc Acl. IndepeDdeThl ex4mlner's StatemeTht I bave completed my examination. I confirni that no matcrial matt¢rs havc come to my attention in connection with the examination giving mc causc to believc that in any marial respect.. a011 record5 were not kept in resp¢ct of Christad¢lphian Jcwish Clothit)g R¢lief &s requited by sKtion 130 of the Act,. or 2. tbe accounts do t accord with thosc records" or 3. the accounts Ik) not comply with thc accounting r¢quir¢m¢nt8 concerning the form and content of accounts set out in the Ch&ritics (Accounts and Rcports) Regulations 28 other than any Tequiremenl thai the accounts give a 'true and fair view, which 18 not a matter considered a5 part of 4hn indent ¢xamination. I have no ¢oJKerns and have come across no oth¢r matt¢rs iii ¢otin¢¢tiot] with th¢ examinatson to which attention should be drawn in this report in order to ¢nabl¢ a prop¢r ut]d¢rstallding of the accounts to be reached. Davtd B¢zant BA FCCA Buckler SpenceT Ltd Old Police Station Church Street Swadlincote DEII 8LN Pag¢ 4
Christadelphian Jewish Clothing Relief Statement of Financial Activities for the Year Ended 31 December 2024 UnrestrScted funds Totgl 2024 Note lllcome EndowThents from: Donaiions 8JLd legacies 50,795 50.795 Total incolne 50,795 50,795 Expenditurc on: Charitsble activitie$ (35,828) (35,828) Total cxpendinire (35.828) (35,828) N¢1 inwme 14,967 14,967 Nel tnovement in fimds 14,967 14,967 Rttonciliation of fynd$ Total fvnds brought forward 49,812 49,812 Total funds carried fon¥ard 64,779 Unrestrlcted funds 64,779 T(trtal 21123 Note Income and Endowments from: Donations and legacies 27.590 27,590 Total i]Komc 27.590 27,590 EendIre on: Charitable tivitieS (42,417) (42,4171 Totsl expendiiure (42,417) (42,417) Net expenditure (14,827) (14,827) Nct m0vennI in funds (14,827) (14,827) Reconciliation offunds Totsl funds brought fonvard 64,639 64,639 Totsl fi]nd8 carried forward 49,812 49,812 All of the charity's LiVilIeS derlve from continuing operations during th¢ above Iwo periods. The fi]nds br¢akdown for 2023 is shown in JK)te 8. Th¢ not¢s on pag¢$ 7 to 10 forni aTh int¢gral part of these financial slatemcnts. Page 5
Christadelphian Jewish Clothing Relief (Registration number: 1162689) Balance Sheet as at 31 December 2024 2024 21J23 Ckrrent ssets Cash at bank and in hand 65,199 50232 Creditsn: Amounts flllThg d•¢ iYithiD one yeir (420) {420) Y4d assets 64.779 49.812 Funds off tbe eh#rlty: 64.779 49.812 Totsl fuMd8 64,779 49.812 cial siatemellts on Fo8es 3 10 10 wer¢ approv¢d by the tDJstee$, and autlM>rksed for isswe o and signed on their beIlf by.. ache 7Thst¢¢ The Tt¢S on pages 7 to 10 fornj an inT¢8ta] part of these finaxcial sthtenxnts. Pa6
Christadclphlan Jewfish Clothlng Relief Notes to the Financial Statements for the Year Ended 31 December 2024 l Ac¢ounting policie$ Sttement of eompllance The fu]ancial stat¢m¢nls hdve been prepared iti accordattce with the second edition of thc Charities Statelncnt of Re¢ornm¢nd¢d PrdCti¢e issued ID October 2019. the Financlal Reporting Sthlldard applicable in thc Unitcd Kingdom and Republic of keland (FRS 102) and the Charities Act 2011. Basis of preparation Chrisradelphian J¢wish Clothing Relief ¢t5 tbe definition of a publi¢ benefit entity whd¢r FRS 102. The accounts IfinanLial $tal¢mcnts) have been prepared under the historical c05t convention with it¢ms recogniscd at cost or trat)saLtion valu¢ unl¢ss otherwise stated in ihe relevant note{s) ro these accounts. Going concern The trustees ¢onsid¢r that there are no material un¢eTtainties about th¢ charity$ akn'lity lo continue as a goin8 onc¢rn. Incon and cmdomryncnts VoluThtary iTKofT including donations, grifts, Icgacies and grdntS that providc core fithdin8 or are of a general nature is recognised when th¢ Charity has entitlcmcnt to thc income, it is probable that the incom¢ will be received and the amount ¢aft bc me2SUTcd wtth sllfficiettt reliabiliry. Donations legaciav Donations and I¢81¢$ are reLognised on a receivable basis wh¢D receipt is probabk and th¢ amount can be reliably n]easured. Expemditure All ¢xp¢nditur¢ is rwjgnld once there is a legol or ¢onslrn¢tiv¢ obligatioTh to that expellditure, it is probabl¢ S¢tt1ennt is requi[ and the amount can be measur¢d r¢liably. All costs are allocated to th¢ applicable exp¢Ilture heading that aggregate similar costs to that ut¢gory. Where costs cant be direcily attributcd to parti¢ular headings chey have been allocated on a basis collsistent with the use of resource5, Wlth c¢ntral st&ff osts alloodfrd on the basis uf time spent, and d¢pr¢ciatioTh rharges allocated on the portion of th¢ ass¢t's u%. Oth¢T SUPPOrt costs are allocated based on th¢ spr¢ad of Staff costs. Governattee eosts These include the costs attributabl¢ to the charity's cornpliancc with LOJLStitItt8I 2nd 8tsthtory requiren*nts, including audit, s¢rat¢gic management and tru5tee5 Tneetings atjd rcimburscd cxpcnse Taxation Th¢ charity is consideT¢d to pass the tests set ollt in ParagrAph I Schedule 6 of the Financc Act 2010 and therefore it meel5 the &tiniiion of a charitable cornpany for UK corporation tax purposes. Accordingly, the hatity is polcntially cxempt from taxation in respect of income or capitsl gains received within categories overed by Chaptcr 3 Part I l of the coTatIon Tax Aci 2010 or Se¢ts"on 256 of th¢ Taxation of Chargeablc Gains Act 1992. to tht extent that such income or gains are applied exclusivcly to charitable pwposes. Page 7
Chrlstadelphlan Jewish Clothing Relief Notu to the Finaneial Sthtements for the Year Ended 31 December 2024 (continued) Cash and cash equiv&]ents Cash artd cash equiyalents comprise cash on hand and call depogiis, and other short-terni highly liquid investments Ihat are readily convertible to a known arnount of cash and are subject to aTh insignificant risk of change in vklue. Trade creditors Are obligations to pay for goods or serviccs that hav¢ been aeqllired in the ordinary Course of business from suppliers. Accounts payable are classified as current liabiliti¢s if thcy do not have an unconditioA]al righL at the cnd Df the reporting period. to defer settlernent of the creditor for at l¢a8t tw¢lv¢ months after the reporting date. If there is an ullcoDditional rigbi to defer settlement for ai least tw¢lv¢ months aft¢r the reporting date, they are presented a5 non-curreni liabilitie&
re recognised intiially at th¢ transaction price and subsequ¢ntly m¢asured at amortised cost Sing the effective
illterest method. Fund stru<tur¢ Unt¢stricted income fimds are g¢n¢ral fvnds that ate available for use at the tmstees discretion in fithcrancc of th¢ objectives olthe charity. 2 In¢ome from donatlons and legacles Unre5tric¢ed funds General Totsl funds Donations and l¢ga¢ics' Donations from individua15 Gifts in kIA 50,765 30 50,765 30 Tot•1 for 2024 50,795 50,795 Tot*1 for 2023 27.590 27,590 3 Expenditsre on ¢hgrltsble Actlvfitles Unreitrlcted nds G¢n¢ral Total lunds Note Govcmancc costs -35,828 35,828 Total for 2023 42,417 42,417 Page 8
Christadelphian Jewish Clothing Relief Note5 to the Finydncial Statements for the Year Ended 31 December 2024 (tontinued) 4 Tru$tets remuneration aDd expenses No truslees, nor any persons conn¢¢t¢d with th¢m, bav¢ r¢¢eived any remuneration from th¢ ¢barity during th¢ No trustees haye received any reimbursed ¢xp¢ns¢s or any oth¢r benefjts frorn the chariry durtng the year. 5 Taxation The charity Is a registered ¢l)arity And is therefor¢ ¢x¢mpt from taxatio 6 Cash and CASh equiviients 2024 2023 C&%h at bank 65,199 50.232 7 Cd110r5. amounts falling due within 0e yeay 2024 2023 TTade ¢r¢ditors 420 420 Pag¢ 9
Christadelphian Jewish Clothing Reltef Notes to the Financial Statements for the Year Ended 31 Decernber 2024 (continued) 8 Funds BAIAnce at 3A De¢emher 2024 Balxnce At I JaDuary 2024 Re5011rces expended resDurces UnTestricted Gcncral 49,812 50,795 (35.828) 64.779 Balance at 31 December 2023 Balanee at i January 2023 Incoming resources Resource% expended Unrestrleted General 64,639 27,590 (42,417 49,812 9 An8lysi5 of net 8s$et$ behyeen funds Unrestricted fund5 General Total fud5 at 31 De¢¢mber 2024 Currtnt assets Curr¢nl liAbilitics 65,199 14201 65,199 {420} Totsl nct asscts 64.779 64,779 Unrestrieted funds Gener*1 Total funds at 31 December 2123 Current assets Current ]iabilities 50,232 420) 50,232 (420) Total nct assets 49,812 49,812 10 Related party tsan5action8 Pag¢ 10
Christadelphian Jewish Clothing Rclicf Statement of Financial Activities by fund for the Year Ended 31 December 2024 Total Total UnTestric¢ed Unrestricted Funds FndS 2024 21123 Income and Endowments from: Donations and l¢g¥¢ies 50,795 27,590 Total income 50,795 27,590 Exp¢nditur¢ on: Charitable activilies (35,828) 142,417) Total expendimre {35,828) 142,417) Nct incom(CXpcndl1LWe) 14,967 {14,827) Net movcmcnt in funds 14,967 (14,827) Reconciiistion of funds Total funds brought fotward 49,812 64,639 Total fi)nd8 carried fonvard 64,779 49,812 This pag¢ do¢s not forn part of th¢ stsÉutory financial staiements. Pagell
Christadelphian Jewish Clothing Relief Detailed Statement of Financial Activities for the Year Ended 31 December 2024 Tfjtal 2(J24 Total 2Q23 Jncome and Ertdowments from: Donations al l¢Lya¢i¢s {analysed below) 50.795 27,590 Totsl locom¢ 50.795 27,590 Expenditure on: Charitable activities (analysed bclowl (35,828) {42,417) Total expenditure Net ineom&{expendittwe) 35,828) {42,417) 14,967 14.827) Net movement in fiS 14.967 (14,827) Reconciliation of funds Tot21 fvnds brOllt fonvard Total thnds Carried fotlwdrd 49.812 64,639 64.779 49,812 This pag¢ dS not fortn part of th¢ statutory financial ststements. Page 12
Chrlstadelphlan Jewish Clothing Relief Detailed Statement of Financial Activities for the Year Ended 31 December 2024 (continued) Totsl 2024 Total 2023 Appeals and donation8 Recycbng 50,765 30 27.590 50.795 27.590 Ch4Tritabk uc¢ivili&F Wotsl Packaging Gam)ents {4.413) (4.848) {18,2091 (5,050> (1,2001 (9091 (849) (350) (35.8281 (3.831) {5.073) {15,1221 {15,882) {1,2QO) (156) (803) (350) l-ransport Rcnt Repairs and n¢Wl$ Sundry expenses Atcouniancy fees (42.417) This page does not form part of thc statutory finAe1a1 statemcnts. Page 13