**Charity number: 1169364**
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 3|
|**Trustees' Responsibilities Statement**|4|
|**Independent Examiner's Report**|5 - 6|
|**Statement of Financial Activities**|7|
|**Balance Sheet**|8|
|**Notes to the Financial Statements**|9 - 14|
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025**
## **Trustees**
D Yamin-Joseph O Anisfeld R Walters
## **Charity registered number**
1169364
## **Principal office**
Stour Road London E3 2NT
## **Accountants**
Sopher + Co LLP Chartered Accountants 5 Elstree Gate Elstree Way Borehamwood Hertfordshire WD6 1JD
Page 1
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025**
The Trustees present their annual report together with the financial statements of the Charity for the year 1 April 2024 to 31 March 2025.
## **Structure, governance and management**
## **a. Constitution**
J-TV The Global Jewish Channel was registered with the Charity Commission on 27 September 2016, number 1169364, and is constituted under a Trust deed dated 23 September 2016.
## **b. Methods of appointment or election of Trustees**
The trustees are elected and co-opted under the terms of the Trust deed.
The power of appointing and removing the trustees is vested in the Board of Trustees and they serve until they choose to retire.
## **c. Organisational structure and decision-making policies**
The management of the charity is the responsibility of the Trustees.
## **d. Policies adopted for the induction and training of Trustees**
Trustees are made aware of the purposes and the aims of the Charity, as well as their general and specific duties, as determined by the chairman. they are also provided with a copy of 'The Good Trustee Guide' and the guidance "It's your decision: charity trustees and decision making".
## **e. Financial risk management**
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
## **Objectives and activities**
## **a. Policies and objectives**
The main objectives of J-TV Global Jewish Channel are the advancement of the Jewish religion, the advancement of education and the promotion of arts, cultural and heritage for the public benefit mainly, but not exclusively, by means of broadcasting Jewish messages of a historical, cultural, religious and teaching nature.
## **b. Main activities undertaken to further the Charity's purposes for the public benefit**
The Trustees have referred to the guidance contained in the Charity Commission's guidance on public benefit when reviewing the aims and objectives and in planning future activities. The charitable objectives are also set out in order to provide clear and demonstrable public benefit.
Page 2
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
## **Achievements and performance**
## **a. Review of activities**
During the year, the Charity received donations from trusts and individuals amounting to £258,313 (2024 - £180,106). Income from these donations was used to fund educational programmes. In the financial year under review, total payments of £123,129 (2024 - £119,259) were paid to fund educational programmes including videos about the Holocaust, Judaism and matters of Jewish communal interest.
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
The policy of the Trustees is to maintain minimum reserves of £3,500 to provide sufficient working capital to meet the day to day running costs of the Charity. The balance held as unrestricted funds at the year end was £313,666 which the Trustees regard as free reserves.
Approved by order of the members of the board of Trustees and signed on their behalf by:
**O Anisfeld** Trustee Date: 29 January 2026
Page 3
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025**
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 4
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025**
## **Independent Examiner's Report to the Trustees of J-TV The Global Jewish Channel ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
Page 5
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
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.
Signed: Stephen Iseman FCA
Dated: 29 January 2026
ICAEW
**Sopher + Co LLP** Chartered Accountants 5 Elstree Gate Elstree Way Borehamwood Hertfordshire WD6 1JD
Page 6
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|**Note**
**Income from:**
Donations and gift aid claim
2
Bank interest receivable
**Total income**
**Expenditure on:**
Charitable activities
3
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
**258,313**
**3,322**
**261,635**
**126,405**
**126,405**
**135,230**
**178,436**
**135,230**
**313,666**|**Total**
**funds**
**2025**
**£**
**258,313**
**3,322**
**261,635**
**126,405**
**126,405**
**135,230**
**178,436**
**135,230**
**313,666**|Total
funds
2024
£
180,106
1,533
181,639|
|---|---|---|---|
||||122,319
122,319|
||||59,320|
||||119,116
59,320
178,436|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 9 to 14 form part of these financial statements.
Page 7
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **BALANCE SHEET AS AT 31 MARCH 2025**
|||**2025**|**2025**|2024|
|---|---|---|---|---|
||**Note**|**£**||£|
|**Current assets**|||||
|Debtors|7|**500**||-|
|Cash at bank and in hand||**319,321**||181,316|
|**Current liabilities**|||||
|Creditors: amounts falling due within one|||||
|year|8|**(6,155)**||(2,880)|
|**Total net assets**||**313,666**||178,436|
|**Charity funds**|||||
|Unrestricted funds|9|**313,666**||178,436|
|**Total funds**||**313,666**||178,436|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
**O Anisfeld** Trustee Date: 29 January 2026
The notes on pages 9 to 14 form part of these financial statements.
Page 8
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. Accounting policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
J-TV The Global Jewish Channel consitutes a public benefit entity as defined by FRS 102.
## **1.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **1.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity.
Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.
Charitable activities are costs incurred on the Charity's educational operations.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
## **1.4 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Page 9
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. Accounting policies (continued)**
## **1.5 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.6 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.7 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
## **1.8 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **1.9 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
## **1.10 Irrecoverable VAT**
Irrecoverable VAT is charged against the category for which it was incurred.
Page 10
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **2. Income from donations**
|**Unrestricted**
**funds**
**2025**
**£**
Donations
254,963
Gift aid received
3,350
258,313
Unrestricted
funds
2024
£
Donations
170,563
Gift aid received
9,543
180,106|**Total**
**funds**
**2025**
**£**
**254,963**
**3,350**
**258,313**|
|---|---|
||Total
funds
2024
£
170,563
9,543
180,106|
## **3. Analysis of expenditure on charitable activities Summary by fund type**
|**Unrestricted**
**funds**
**2025**
**£**
Educational programmes
126,405
Unrestricted
funds
2024
£
Educational programmes
122,319|**Total**
**2025**
**£**
**126,405**|
|---|---|
||Total
2024
£
122,319|
Page 11
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **4. Analysis of expenditure by activities**
|Expenditure by activity
Expenditure by activity
**Analysis of support costs**
Governance costs|**Grant**
**funding of**
**activities**
**2025**
**£**
123,129
Grant
funding of
activities
2024
£
119,259|**Support**
**costs**
**2025**
**£**
3,276
Support
costs
2024
£
3,060
**Total**
**funds**
**2025**
**£**
**3,276**|**Total**
**funds**
**2025**
**£**
**126,405**|
|---|---|---|---|
||||Total
funds
2024
£
122,319|
||||Total
funds
2024
£
3,060|
## **5. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
## **6. Staff costs**
The Charity had no employees in the current year.
Page 12
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **7. Debtors**
||**2025**|2024|
|---|---|---|
||**£**|£|
|Tax recoverable|**500**|-|
## **8. Creditors: Amounts falling due within one year**
|Amounts due to suppliers
Accruals|**2025**
**£**
**2,976**
**3,179**
**6,155**|2024
£
-
2,880|
|---|---|---|
|||2,880|
## **9. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds
**Statement of funds - prior year**
**Unrestricted funds**
General Funds|**Balance at 1**
**April 2024**
**£**
**178,436**
Balance at
1 April 2023
£
119,116|**Income**
**£**
**261,635**
Income
£
181,639|**Expenditure**
**£**
**(126,405)**
Expenditure
£
(122,319)|**Balance at**
**31 March**
**2025**
**£**
**313,666**|
|---|---|---|---|---|
|||||Balance at
31 March
2024
£
178,436|
Page 13
## **J-TV THE GLOBAL JEWISH CHANNEL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **10. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2025**
**£**
Current assets
319,821
Creditors due within one year
(6,155)
**Total**
313,666|**Total**
**funds**
**2025**
**£**
**319,821**
**(6,155)**
**313,666**|
|---|---|
## **Analysis of net assets between funds - prior year**
|Current assets
Creditors due within one year
**Total**|Unrestricted
funds
2024
£
181,316
(2,880)
178,436|Total
funds
2024
£
181,316
(2,880)
178,436|
|---|---|---|
## **11. Related party transactions**
During the year the charity transferred £123,129 (2024 - £119,259) to J-TV The Global Jewish Channel Limited for expenses incurred for making an educational programms. The Trustees are also the directors of J-TV The Global Jewish Channel Limited.
Page 14
## **SIGNATURE CERTIFICATE**
## Document
Name **J-TV The Global Jewish Channel - Full - 2025.pdf** Creator **Nicole Meho (nicole.meho@sopherco.com)** Date **29 January 2026 12:07:38 UTC** Identifier **c2a688fe-05dd-4f5d-8d18-fb2603961d31**
## Signers
## **ollieanisfeld@hotmail.com**
E-mail **ollieanisfeld@hotmail.com** Signed **29 January 2026 23:05:57 UTC** IP address **92.236.81.166**