Registered Charity Number 1172993
Friends of Shabbos
Report and Accounts
31 MARCH 2025
Report and Accounts
Friends of Shabbos Report and accounts Contents
| Page | |
|---|---|
| Trustees' report | 1-2 |
| Statement of Trustees' Responsibilities | 3 |
| Statement of Financial Activities | 4 |
| Balance sheet | 5 |
| Notes to the accounts | 6-8 |
Friends of Shabbos The report of the trustees
The trustees present their report and accounts for the period ended 31 March 2025
Name, registered office and constitution of the charity
The charity was formed as a charity incorporated organisation on 11 May 2017
Its registered charity number is 1172993
The registered office is Data House, 43-45 Stamford Hill, LondonN16 5SR The telephone number is 07957699359
The Objects of the Charity and how it is attempting to achieve the objectives
The object of the charity is for the advancement of the Orthodox Jewish faith in particular by providing grants, religious requisites, groceries and other food to individuals in need of such assistance to enable them to celebrate the Sabbath and other Jewish religious holidays in accordance with Orthodox Jewish law and custom.
Objectives achieved in the year, a review of activities and significant changes and developments and plans for the future
The board of trustees are satisfied with the performance of the charity during the period and the position at 31st March 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
The particular ways in which objectives have been achieved are describe below
Achievement of objectives and review of activities
The trust has worked in giving grants of nearly £26,640 (2024£30,444) to needy families to help them to celebrate the Sabbath over the last two years.
Significant changes and developments and plans for the future
There are no significant changes planned in the near future.
The organisational structure and how decisions are made
The charity has 3 trustees.
They meet on a regular basis to discuss the affairs of the trust.
All decisions are based on a majority decision of the trustees but in almost all cases the votes are unanimous.
1
Method of election of the members of the board of trustees
The trustees have the power of appointment of trustees.
Transactions and Financial position
The income for the period was £26,640(2024:£30,444) and the expenditure for the period was £34,859 (2024:£35,179) leaving a deficit for the year of £8,219 (2024:deficit £4,735).
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets are available and adequate to fulfil its obligations
Policies on reserves, investment policies and investment performance
The trust general policy on reserves is to have sufficient funds to be able to meet its own targets on giving out grants.
The Charity's grant making policies
The trust gives grants to needy families that apply that meet the charities criteria.
The major risks to which the charity is exposed and reviews and systems to mitigate risks
The trustees identify the major risks to which the charity is exposed each financial year when preparing and updating a strategic plan, in particular those related to the operations and finances of the charity. The trustees then review any major risks which have been identified, and establish systems to mitigate those risks. The charity is satisfied that the systems are in place to mitigate their exposure to the major risks which have been so identified and reviewed.
Legal Status
The charity is a charity incorporated organisation governed by a written constitution adopted by its members. There are no restrictions in the governing document on the operation of the charity or on its investment powers , other than those imposed by general charity law.
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The members of the Board of Trustees of the Charity during the year ended 31st March 2024 were :-
Shlomo Groskopf, Boaz Kind and Rabbi Shneor Zalman Sudak
The members of the Board of Trustees of the Charity at the date the report and accounts were approved were:-
Shlomo Groskopf, Boaz Kind and Rabbi Shneor Zalman Sudak
Bankers
Barclays Bank Edgware Branch
Statement of Trustees' Responsibilities
Law applicable to charities in England & Wales requires the Board of trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the financial year In preparing those financial statements giving a true and fair view, the Board of trustees should follow best practice and :-
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Select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed , subject to any departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and enable them to ensure that the financial statements comply with the requirements of applicable law and regulations. 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.
This report was approved by the board of trustees on 11 September 2025
Signed
Shlomo Groskopf Trustee
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Friends of Shabbos Statement of Financial Activities for the year ended 31 March 2025
| Notes Incoming Resources Revenue grants,legacies & donations Total Incoming Resources Net Incoming Resources available for charitable applications Grants payable in furtherance of the charity's objectives Total Resources expended Net Incoming Resources before 3 Transfers Gross Transfers between funds :- Net Incoming Resources before revaluations and investment asset disposals Net Movement in funds Total funds brought forward Total funds carried forward |
Unrestricted Restricted Total Funds Funds Funds 2025 2025 2025 £ £ £ 26,640 - 26,640 26,640 - 26,640 26,640 - 26,640 34,859 - 34,859 34,859 - 34,859 (8,219) - (8,219) - - - (8,219) - (8,219) (8,219) - (8,219) 8,829 - 8,829 610 - 610 |
Total Funds 2024 £ 30,444 30,444 30,444 35,179 35,179 (4,735) - (4,735) (4,735) 13,564 8,829 |
|---|---|---|
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Friends of Shabbos Balance Sheet as at 31 March 2025
| Notes Current assets Cash at bank and in hand Capital and reserves Unrestricted revenue reserves Resources freely available Accumulated Funds |
2025 £ 610 610 610 610 610 |
2024 £ 8,829 8,829 8,829 8,829 8,829 |
|---|---|---|
The Board of Trustees are satisfied that the organisation is not required to have an audit of the organisation by virtue of its level of turnover or by virtue of any requirement under its constitution or otherwise.
The Board of Trustees also acknowledge their responsibility for ensuring the organisation keeps proper accounting records in accordance with the requirements of the Charities Act 1993 as more fully set out under 'Trustees' Responsibilities' in the Report of the Trustees..
Shlomo Groskopf
Approved for signature by the Board on 11 September 2025
The notes and schedule to the Statement of Financial Activities on pages 6 to 8 form an integral part of these accounts
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Friends of Shabbos Notes to the Accounts for the year ended 31 March 2025
1 Accounting policies
Accounts preparation
The financial statements have been prepared in accordance with the Charities Act 1993 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective June 2002, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective October 2000, adapted to meet the needs of unincorporated organisations.
The organisation has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.
The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid.
The particular accounting policies adopted are set out below.
Accounting convention
The financial statements are prepared, on a going concern basis, under the historical cost convention as modified by the revaluation of freehold land and buildings and fixed asset investments
Incoming Resources
Incoming resources are accounted for on a receivable basis deferred as described below where appropriate. Rental income is included in the income and expenditure account net of collection charges on a receivable basis.
Investment Income
Bank interest is included in the income and expenditure account on a receivable basis.
Charitable expenditure
Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following :-
Costs of raising and generating funds
The costs of raising and generating funds includes fees incurred in respect of investment management fees.
Grants payable in furtherance of the charity's objectives
The Charity receives grant applications from a number of client organisations, and every application is considered by the board of trustees in relation to pre agreed parameters. The board may accept or reject the application or accept the application subject to conditions.
Management and administration of the charity
Management and administration costs represent expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements.
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Friends of Shabbos Notes to the Accounts for the year ended 31 March 2025
Taxation
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the organisation , and is therefore included in the relevant costs in the Statement of Financial Activities
2 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
| 3 Net Incoming Resources before This is stated after crediting :- Revenue Turnover from ordinary activities |
2025 £ 26,640 |
2024 £ 30,444 |
|---|---|---|
4 Analysis of incoming resources and analysis of management and administration costs
The details required by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective October 2000), are shown in the Detailed Schedule to the Statement of Financial Activities on pages 11 to 12
5 Incoming Resources
| Included in the various categories of incoming resources analysed by donor elsewhere in the accounts are the following :- Incoming resources of a revenue nature 6 Grants payable in connection with the Charity's objects Grants to needy families 7 Changes in resources applied for Fixed Assets Net movement in funds from Statement of Financial Activities Resources applied on Fixed Assets for charitable use Net movement in funds available for future activities |
2025 £ 26,640 2025 £ 34,859 2025 £ (8,219) - (8,219) |
2024 £ 30,444 2024 £ 35,179 2024 £ (4,735) (4,735) |
|---|---|---|
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Friends of Shabbos Notes to the Accounts for the year ended 31 March 2025
- 8 Analysis of assets and liabilities representing each of the charity's funds
| AT 31 March 2025 Current Assets AT 31 March 2024 Current Assets |
Unrestricted funds £ 610 610 £ Unrestricted funds 8,829 8,829 |
Designated funds £ - £ Designated funds - |
Restricted funds £ - £ Restricted funds - |
|---|---|---|---|
8