2025-10-01-accounts - Chana Charity Ltd

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Report of the Trustees and Audited Financial Statements

For the year ended 30 September 2025

Chana Charity Ltd Registered Company Number: 10751229 (England and Wales) Registered Charity Number: 1172957

CHANA CHARITY LTD

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

	Page
Report of the Trustees	1 to 6
Report of the Independent Auditors	7 to 10
Statement of Financial Activities	11
Balance Sheet	12
Cash Flow Statement	13
Notes to the Cash Flow Statement	14
Notes to the Financial Statements	15 to 21

Report of the trustees for the year ended 30 September 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th September 2025. The trustees have adopted the provisions of 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).

Chana continues to ensure it has funds available to be able to help all those that required. Also, that the charity is able to operate at a professional level and implement new services when a significant need has been identified.

As a charity that is funded solely by private donations and grants, Chana takes responsibility to ensure all funds are in place before launching any new initiatives.

Objectives and Activities Objectives and aims

Chana supports married Jewish couples (as defined by the Office of the Chief Rabbi of the UK) with fertility related concerns and issues. This covers a wide range of areas from the inability to fall pregnant, miscarriages and stillbirth, male infertility, complications with birth, fertility preservation for newly diagnosed cancer patients, supporting couples with genetic issues to have children and many other areas that cause a couple issues which prevent them from having a child.

With fertility complications affecting 1 in 6 couples, Chana provides important services to allow couples to access the help they need and facilitates what can sometimes be a long, complicated and emotional journey. With the NHS provisions for fertility related matters down to its lowest in decades, and in some cases non-existent the number of couples turning to us for help is higher than ever. The cost of treatments is increasing and on average, it can cost a couple £28,000 to have the baby they always dreamt of.

Chana supports these couples and ensures the process is as easy for them as possible.

Chana Charity Ltd (Registered Charity Number: 1172957)

Chairman Report

For the last 32 years Chana has been fortunate to assist thousands of couples, emotionally and practically, within our community since 1994.

Chana has seen a considerable amount of growth. Beginning around the kitchen table with our closest friends, we are now currently helping over 300 couples at this very moment with fertility and reproductive health. With our help, we are seeing a birth from one of our clients every single week on average.

With the support of a small number of incredibly generous donors, we were able to move into newly renovated offices and therapy rooms in June 2024. At the Kasner Centre, we’ve been able to create a modern, professional therapy space for our clients and the wider community, making sure the quality of care they receive is of the highest standard. We would encourage anyone to come by and visit us in Hendon and see the spaces for yourself. It has been an exciting first year in the space and has elevated the look and feel of the care Chana delivers to all our clients.

In spite of the challenges clients face, Chana is able to deliver support to all who need it. The Chana team is delivering a full service without any waitlists to all those eligible. We have an excellent management team and office staff who are constantly striving for the highest levels of professionalism, in both the care that we offer and the day-to-day running of Chana.

Along with my fellow trustees and management team, we have planned clear strategic growth for the short, medium and long term and look forward to seeing continued success.

Public Benefit

The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing their aims and objectives, planning future activities and setting their grant making policies for the year.

Services

Chana offers clients a range of services based on their needs:

A confidential telephone helpline - Clients can phone our helpline and speak to one of our support workers who will be able to support them and guide them through the process of accessing help should they require it.
Confidential one-to-one and couples counselling.
Specialist medical support and information. We are privileged to have a Medical Advisory Panel of specialist consultants and medical practitioners, sensitive to the centrality of Jewish Law. They can offer expert guidance and identify the top relevant specialists in specific cases. All clients are able to have their cases presented to this multi-disciplinary team which meets quarterly; which would not be available to them anywhere else.
Financial assistance to help meet the cost of fertility investigations, treatment and counselling which would not otherwise be available on the NHS
Interactive Webinars & our Unexpecting Podcast where those who need can access dynamic and comprehensive information in other ways.
We run Educational Sessions for GPs, Rabbis and Rebbetzens (Rabbis’ wives), as well as members of the community on specific relevant subject matters. We also run webinars presented by Chana featuring some of the UK’s leading clinicians and professionals in the infertility world. This is free for the public and questions can be asked anonymously.

Chana Charity Ltd (Registered Charity Number: 1172957)

Grant Making

The grant making policy is based on the trustees’ decision following investigation of applicants’ circumstances and with special reference to low income. This is always following full review of the couple’s medical history by the Medical Advisory Panel.

Strategic Report

Achievement and performance 2024-2025 Year in Review

Chana has helped create 1016 babies since it was founded in 1994. This year we were made aware of 63 births from our couples.
392 couples accessed help over the year to understand their fertility options and the treatments available to them, as well as being given emotional and practical support throughout their journey. They have accessed 3027 hours of counselling.
More than £1,077,000 was spent in order to provide counselling, telephone helpline, financial and medical support which was unavailable to them on the NHS and allowed them to have the baby they always dreamt of.
Staffing remained consistent throughout the entire year, with only one member of the team departing on maternity leave and one new psychotherapist joining the team towards the end of the year to meet the expanding clinical needs.
We continued to deliver educational and awareness events online and in person. We held these to inform the community of the work we do which, in turn, raised vital, additional funds to help us support those approaching us for help.

Fundraising

As a charity which is reliant solely on private donations, we ensure that we have the funds in place for all activities.

Our fourth consecutive crowdfunding campaign took place in January 2025. It proved to be incredibly successful following our previous campaigns. The support from the community continues to inspire us as we see new donors wanting to support Chana clients.

The annual Chana Car Rally ran again this year. The Rally took place in Nice, France in May 2025 and was attended by 60 guests who have so far raised £449,000 for Chana. With additional pledges made at the event which are expected to reach our account over the coming year.

We saw the return of a favorite event; the Ladies Brunch, where over 400 women came and heard firsthand experiences of a Chana service user and how the support she gained was a vital lifeline to her and her husband.

Following the success of a pilot walk in May last year, a new group of 40 women walked 25km to raise £60,000 to help Chana couples, they trod the paths of the Seven Sisters route in Suffolk to make “Every Step Count” for Chana couples. This event was organized by a committee of volunteers and was very well received by all.

We were fortunate to have another new event this year hosted by two generous business partners; a Whisky tasting evening which featured an expert introducing a select group of business associates and clients to their favorite selection of whiskies.

Our total income was £1,643,106 (2024: £1,724,306) and expenses were £1,577,323 (2024: £1,495,912) a net income of £65,783 (2024: £228,394).

For the next financial year, we continue to look for new avenues of funding from both private donors and trusts as well as public grants that may be available to the charity.

Chana Charity Ltd (Registered Charity Number: 1172957)

Financial Review Financial position

This year, with growth we have worked to ensure we have a suitable reserve policy in place and that, to the best of our ability, there is always three months of reserves in place.

As of 30th September 2025, net assets were £1,577,015 (2024: £1,511,232) which exceeds the reserve policy and ensures we can move forward as planned with the 2026 budget.

Principal funding sources

Principal sources of funds are through fundraising events and the generosity of the public.

Reserves policy

The trustees aim to build up reserves to a level of at least 3 months running costs. This is to protect the Charity in the event that total income resources are lower than anticipated, and to protect services provided in the event of a time limited grant before having secured funding from a new source. As of 30th September 2025 the Charity had unrestricted cash reserves of £307,750, covering 3 month’s running costs. The trustees are confident that with their increased efforts they will be able to raise the necessary funds to increase reserves level if needed.

Goals for 2026

Continue to promote Chana to relevant communities to ensure more people reach us who need to.
Continue to assess our systems and polices and ensure we are offering the best level of care to Chana clients. Making sure that Chana is able to provide a professional level of service while remaining versatile in the adapting landscape.
Continue to grow the Support team to ensure we can meet the growing demands on the charity with a range of services.
Promoting the Kasner Centre. Establishing a professional therapy and events space available to the local community and Chana clients.
Develop and grow new fundraising opportunities to ensure the finances are in place for the additional cost pressures on the charity.
Focused events for men to encourage education in the community that fertility is not only a female issue.
Developing bespoke educational packages for religious high schools in the London area
Inviting other local charities to roundtable discussions and brainstorming sessions to encourage greater collaborations and reduce duplication of activities while ensuring communal funds are always carefully spent. This has proven very beneficial and we intend to do this again.

Chana Charity Ltd (Registered Charity Number: 1172957)

CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk management

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to manage these risks.

The day to day affairs of the charity are administered by the Board of Trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

10751229 (England and Wales)

Registered Charity number

1172957

Registered office

23 Ravenshurst Avenue London NW4 4EE

Trustees

Mr U N Goldberg Mr B Groszman Mr D P Rabson Mr M Stimler Mrs E Morris

Auditors

Melinek Fine LLP Chartered Accountants Statutory Auditors First Floor, Winston House 349 Regents Park Road London N3 1DH

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Chana Charity Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Melinek Fine LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 27 July 2026 and signed on its behalf by:

Mr B Groszman - Trustee

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)

Opinion

We have audited the financial statements of Chana Charity Ltd (the 'charitable company') for the year ended 30 September 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 30 September 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our: general commercial and sector experience; through verbal and written communications with those charged with governance and other management; and via inspection of the company's regulatory and legal correspondence.

We discussed with those charged with governance and other management the policies and procedures regarding compliance with laws and regulations.

We communicated identified laws and regulations to our team and remained alert to any indicators of non-compliance throughout the audit, we also specifically considered where and how fraud may occur within the company.

The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the company is subject to laws and regulations that directly affect the financial statements, including: the company's constitution, relevant financial reporting standards; company law; tax legislation and distributable profits legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Secondly the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on the amounts or disclosures in the financial statements, for instance through the imposition of fines and penalties, or through losses arising from litigation. We identified the following areas as those most likely to have such an affect: employment legislation; health and safety legislation; trade legislation; data protection legislation; anti-bribery and corruption legislation.

International Standards on Auditing (UK) (ISAs (UK)) limit the required procedures to identify non-compliance with these laws and regulations, and no procedures over and above those already noted are required. These limited procedures did not identify any actual or suspected non-compliance with laws and regulations that could have a material impact on the financial statements.

In relation to fraud, we performed the following specific procedures in addition to those already noted:

Challenging assumptions made by management in its significant accounting estimates.

Identifying and testing journal entries, in particular any entries posted with unusual nominal ledger account combinations, journal entries crediting cash or any revenue account, journal entries posted by senior management.

Performing analytical procedures to identify unexpected movements in account balances which may be indicative of fraud;

Ensuring that testing undertaken on both the performance statements and the Balance Sheet includes a number of items selected on a random basis.

These procedures did not identify any actual or suspected fraudulent irregularity that could have a material impact on the financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Aryeh Melinek, FCA (Senior Statutory Auditor) for and on behalf of Melinek Fine LLP Chartered Accountants Statutory Auditors First Floor, Winston House 349 Regents Park Road London N3 1DH

Date: 27 July 2026

CHANA CHARITY LTD

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 5 Income from charitable activities Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds 6 Charitable activities 7 Advice and support of couples dealing with infertility Support costs Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted fund £ 740,330 8,962 825,496 35,001 1,609,789 366,033 1,052,436 153,743 1,572,212 37,577 1,508,253 1,545,830	Restricted fund £ 33,317 - - - 33,317 - 5,111 - 5,111 28,206 2,979 31,185	2025 Total funds £ 773,647 8,962 825,496 35,001 1,643,106 366,033 1,057,547 153,743 1,577,323 65,783 1,511,232 1,577,015	2024 Total funds £ 778,097 10,941 928,514 6,754 1,724,306 337,261 992,031 166,620 1,495,912 228,394 1,282,838 1,511,232

The notes form part of these financial statements

CHANA CHARITY LTD (REGISTERED NUMBER: 10751229)

BALANCE SHEET 30 SEPTEMBER 2025

Notes FIXED ASSETS Tangible assets 13 Investment property 14 CURRENT ASSETS Debtors 15 Cash at bank CREDITORS Amounts falling due within one year 16 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 17 NET ASSETS FUNDS 20 Unrestricted funds Restricted funds TOTAL FUNDS	Unrestricted fund £ 6,176 1,839,184 1,845,360 40,833 307,750 348,583 (44,980) 303,603 2,148,963 (603,133) 1,545,830	Restricted fund £ - - - - 31,185 31,185 - 31,185 31,185 - 31,185	2025 Total funds £ 6,176 1,839,184 1,845,360 40,833 338,935 379,768 (44,980) 334,788 2,180,148 (603,133) 1,577,015 1,545,830 31,185 1,577,015	2024 Total funds £ 11,220 1,822,098 1,833,318 7,878 308,799 316,677 (33,763) 282,914 2,116,232 (605,000) 1,511,232 1,508,253 2,979 1,511,232

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27 July 2026 and were signed on its behalf by:

Mr B Groszman - Trustee

The notes form part of these financial statements

CHANA CHARITY LTD

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes Cash flows from operating activities Cash generated from operations 1 Interest paid Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Purchase of investment property Interest received Net cash used in investing activities Cash flows from financing activities Loan repayments in year Net cash (used in)/provided by financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2	2025 £ 96,094 (46,139) 49,955 (849) (17,086) 1 (17,934) (1,867) (1,867) 30,154 308,781 338,935	2024 £ 310,202 (50,482) 259,720 (16,831) (601,638) 921 (617,548) - - (357,828) 666,609 308,781

The notes form part of these financial statements

CHANA CHARITY LTD

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
£
Net income for the reporting period (as per the Statement of
Financial Activities)
65,783
Adjustments for:
Depreciation charges
5,893
Interest received
(1)
Interest paid
46,139
(Increase)/decrease in debtors
(32,955)
Increase in creditors
11,235
Net cash provided by operations
96,094
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
2025
£
Notice deposits (less than 3 months)
338,935
Overdrafts included in bank loans and overdrafts falling due within one year
-
Total cash and cash equivalents
338,935
3.
ANALYSIS OF CHANGES IN NET DEBT

2024
£
228,394
7,218
(921)
50,482
5,256
19,773
310,202
2024
£
308,799
(18)
308,781

Net cash Cash at bank Bank overdraft Debt Debts falling due after 1 year Total	At 1.10.24 £ 308,799 (18) 308,781 (605,000) (605,000) (296,219)	Cash flow At 30.9.25 £ £ 30,136 338,935 18 - 30,154 338,935 1,867 (603,133) 1,867 (603,133) 32,021 (264,198)

The notes form part of these financial statements

CHANA CHARITY LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can 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 restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

CHANA CHARITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES
				2025	2024
				£	£
	Donations			727,877	707,603
	Gift aid			45,770	70,494
				773,647	778,097
3.	OTHER TRADING ACTIVITIES
				2025	2024
				£	£
	Fundraising events			825,496	928,514
4.	INVESTMENT INCOME
				2025	2024
				£	£
	Rents received			35,000	5,833
	Deposit account interest			1	921
				35,001	6,754
5.	INCOME FROM CHARITABLE ACTIVITIES
				2025	2024
		Activity		£	£
	Counselling	Income from charitable activities		8,962	10,941
6.	RAISING FUNDS
	Raising donations and legacies
				2025	2024
				£	£
	Fundraising			366,033	337,261
7.	CHARITABLE ACTIVITIES COSTS
				Support
			Direct	costs (see
			Costs	note 8)	Totals
			£	£	£
	Advice and support of couples dealing
	with infertility		1,057,547	-	1,057,547
	Support costs		19,569	134,174	153,743
			1,077,116	134,174	1,211,290

continued...

CHANA CHARITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. SUPPORT COSTS

SUPPORT COSTS
			Governance
	Finance	Other	costs	Totals
	£	£	£	£
Support costs	54,556	67,584	12,034	134,174

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 £ Auditors' remuneration 1,800 Depreciation - owned assets 5,893 Other operating leases 24,000	2024 £ 1,800 7,219 18,040

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

11. STAFF COSTS

STAFF COSTS
	2025	2024
	£	£
Wages and salaries	302,256	300,134
Social security costs	24,047	24,695
Other pension costs	5,703	5,271
	332,006	330,100
The average monthly number of employees during the year was as follows:
	2025	2024
Employees	12	9
The number of employees whose employee benefits (excluding employer pension	costs) exceeded	£60,000 was:
	2025	2024
£60,001 - £70,000	1	1

continued...

CHANA CHARITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted		Total
		fund	fund		funds
		£	£		£
	INCOME AND ENDOWMENTS FROM
	Donations and legacies	763,542	14,555		778,097
	Charitable activities
	Income from charitable activities	10,941		-	10,941
	Other trading activities	928,514		-	928,514
	Investment income	6,754		-	6,754
	Total	1,709,751	14,555		1,724,306
	EXPENDITURE ON
	Raising funds	337,261		-	337,261
	Charitable activities
	Advice and support of couples dealing with
	infertility	968,140	23,891		992,031
	Support costs	166,620		-	166,620
	Total	1,472,021	23,891		1,495,912
	NET INCOME/(EXPENDITURE)	237,730	(9,336)		228,394
	RECONCILIATION OF FUNDS
	Total funds brought forward	1,270,523	12,315		1,282,838
	TOTAL FUNDS CARRIED FORWARD	1,508,253	2,979		1,511,232
13.	TANGIBLE FIXED ASSETS
		Fixtures
		and	Computer
		fittings	equipment		Totals
		£	£		£
	COST
	At 1 October 2024	473	26,414		26,887
	Additions	-	849		849
	At 30 September 2025	473	27,263		27,736
	DEPRECIATION
	At 1 October 2024	473	15,194		15,667
	Charge for year	-	5,893		5,893
	At 30 September 2025	473	21,087		21,560
	NET BOOK VALUE
	At 30 September 2025	-	6,176		6,176
	At 30 September 2024	-	11,220		11,220

continued...

CHANA CHARITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. INVESTMENT PROPERTY

			£
	FAIR VALUE
	At 1 October 2024		1,822,098
	Additions		17,086
	At 30 September 2025		1,839,184
	NET BOOK VALUE
	At 30 September 2025		1,839,184
	At 30 September 2024		1,822,098
15.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	VAT	-	2,045
	Prepayments and accrued income	40,833	5,833
		40,833	7,878
16.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts (see note 18)	-	18
	Trade creditors	4,186	18,741
	Social security and other taxes	8,354	7,180
	Other creditors	2,640	2,024
	Accruals and deferred income	29,800	5,800
		44,980	33,763
17.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		2025	2024
		£	£
	Bank loans (see note 18)	603,133	605,000
18.	LOANS
	An analysis of the maturity of loans is given below:
		2025	2024
		£	£
	Amounts falling due within one year on demand:
	Bank overdrafts	-	18
	Amounts falling due in more than five years:
	Repayable otherwise than by instalments:
	Bank loans more 5 yrs non-inst	603,133	605,000

continued...

CHANA CHARITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

19. SECURED DEBTS

The following secured debts are included within creditors:

	The following secured debts are included within creditors:
			2025	2024
			£	£
	Bank loan		603,133	605,000
20.	MOVEMENT IN FUNDS
			Net
		At	movement	At
		1.10.24	in funds	30.9.25
		£	£	£
	Unrestricted funds
	General fund	1,508,253	37,577	1,545,830
	Restricted funds
	Restricted fund	2,979	28,206	31,185
	TOTAL FUNDS	1,511,232	65,783	1,577,015
	Net movement in funds, included in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		£	£	£
	Unrestricted funds
	General fund	1,609,789	(1,572,212)	37,577
	Restricted funds
	Restricted fund	33,317	(5,111)	28,206
	TOTAL FUNDS	1,643,106	(1,577,323)	65,783
	Comparatives for movement in funds
			Net
		At	movement	At
		1.10.23	in funds	30.9.24
		£	£	£
	Unrestricted funds
	General fund	1,270,523	237,730	1,508,253
	Restricted funds
	Restricted fund	12,315	(9,336)	2,979
	TOTAL FUNDS	1,282,838	228,394	1,511,232

continued...

CHANA CHARITY LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

20. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS	Incoming resources £ 1,709,751 14,555 1,724,306	Resources expended £ (1,472,021) (23,891) (1,495,912)	Movement in funds £ 237,730 (9,336) 228,394

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2025.

22. COMPANY LIMITED BY GUARANTEE

The charity company is limited by guarantee and does not have share capital. The articles of association of the company preclude the distribution of assets to the members of the company and accordingly a reconciliation of shareholders' funds is inappropriate. The liability of each member in the event of a winding up is limited to £1.

Chana Charity Ltd Registered Charity Number: 1172957 Registered Company Number: 10751229