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 FilL￿cIal 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 En￿ond apd Wales. The ann￿1 reponw&8 appTovcd by the tn￿eS 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>n￿1jIt 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 ttIL*t¢es are requir&1 to.. selcci suithbl¢ ¥¢ounting rolicies 8nd th¢n appty them ¢ott%Isten￿y. 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 CA￿￿re that the f￿a￿l31 sta*ments comply wlth the Charities Act 2011, the Chariiies (A￿￿￿￿8 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. tn￿1¢&8 ar¢ ¢WA8sble for th¢ nIainten￿ and inwity of the coo)oJate atKI f￿a￿claI infonnakni included on the ci)arit4ble companys w¢b5its. 1£8islafion gov¢rnitig the pr¢parntion aThl dis￿mInall0n of riDancial st8t¢ments may diffcr from le8isl8tion in other jwysdiclions. Approved hy thc t￿￿¢¢5 ofthe charity on(£ltol .. 8tMI si￿1 on its E¢half by.. Tn￿te¢ 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$ihilities *ttd basis of report s thc charity trustees of Christadclphiatt Jewish Clothing Relief you are responsible for tbe preparation of the accounts in ac£ordanc£ with thc rcquircmcnts of the Ch￿RtieS Act 2011 ('the Act.). I r¢port in ￿Pect of my cxamination of thc Christadclphian Jewish Clothing Rellefs accounts carried out under sectjOD 145 of th¢ 2011 Act and in carying out my cxamination I hayc followed all the applicable Directions given by thc Charity CommissiDn under section 145(51(b) of thc Acl. IndepeDdeThl ex4mlner's StatemeTht I bave completed my examination. I confirni that no matcrial matt¢rs havc come to my attention in connection with the examination giving mc causc to believc that in any ma*rial respect.. a￿0￿￿11￿￿ record5 were not kept in resp¢ct of Christad¢lphian Jcwish Clothit)g R¢lief &s requited by sKtion 130 of the Act,. or 2. tbe accounts do ￿t accord with thosc records" or 3. the accounts Ik) not comply with thc accounting r¢quir¢m¢nt8 concerning the form and content of accounts set out in the Ch&ritics (Accounts and Rcports) Regulations 2￿8 other than any Tequiremenl thai the accounts give a 'true and fair view, which 18 not a matter considered a5 part of 4hn i￿￿ndent ¢xamination. I have no ¢oJKerns and have come across no oth¢r matt¢rs iii ¢otin¢¢tiot] with th¢ examinatson to which attention should be drawn in this report in order to ¢nabl¢ a prop¢r ut]d¢rstallding of the accounts to be reached. Davtd B¢zant BA FCCA Buckler SpenceT Ltd Old Police Station Church Street Swadlincote DEII 8LN Pag¢ 4 Christadelphian Jewish Clothing Relief Statement of Financial Activities for the Year Ended 31 December 2024 UnrestrScted funds Totgl 2024 Note lllcome EndowThents from: Donaiions 8JLd legacies 50,795 50.795 Total incolne 50,795 50,795 Expenditurc on: Charitsble activitie$ (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 E￿endI￿re on: Charitable ￿tivitieS (42,417) (42,4171 Totsl expendiiure (42,417) (42,417) Net expenditure (14,827) (14,827) Nct m0ven￿nI 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 f*lllThg 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$, and autlM>rksed for isswe o and signed on their beI￿lf by.. ache 7Thst¢¢ The T￿t¢S on pages 7 to 10 fornj an inT¢8ta] part of these finaxcial sthtenxnts. Pa￿6 Christadclphlan Jewfish Clothlng Relief Notes to the Financial Statements for the Year Ended 31 December 2024 l Ac¢ounting policie$ St*tement 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¢8￿1¢$ are reLognised on a receivable basis wh¢D receipt is probabk and th¢ amount can be reliably n]easured. Expemditure All ¢xp¢nditur¢ is rwjgnl￿d once there is a legol or ¢onslrn¢tiv¢ obligatioTh to that expellditure, it is probabl¢ S¢tt1en￿nt 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 can￿t 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 LOJLSti￿tI￿tt8I 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 co￿￿TatIon 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 (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¢W￿l$ Sundry expenses Atcouniancy fees (42.417) This page does not form part of thc statutory finA￿e1a1 statemcnts. Page 13