camp SiMCHa NGA RENCE ERIOUSLY, ILDREN ILIL C 11 rii Trustees? Annual Report & Financial Statements For the Year Ended 31st December 2024 Camp Simcha (a company limited by guarantee) Company Number 11478657 Charity Number 1180646 CONTENTS Bamp ICHa •SCNRS diur J Trustees, Annual Report Vision & Mission Reference & Administrative details Structure, Governance & Management Objectives & Activities Achievements & Performance Risk & Safeguarding Financial Review Reserve Policy Fundraising Strategy Aspirations for the Future 20 23 24 25 26 28 Independent Auditor's Report 31 Annual Financial Statements Statement of Financial Activities Balance Sheet Statement of Cashflow Notes to the Financial Statements 35 36 37 38 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Ourvision is that no Jewish familyi anywhere in the UK, with a child affected by serious illness should have to sufferwithout our support. Our mission is to provide bespoke, unconditionali practical and emotional supportto Jewish families where there is serious childhood illness. We bring hope and joy by providing powerfuli Posltive experiences. •SCnRS .1( >,141;, camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 The trustees (who are directors for the purpose of the Companies Act) present their report and the audited financial statements of Camp Simcha for the financial year ended 31 December 2024. The Trustees Current trustees who served the charity during thefinancial yearended 31 December2024were: Simon Johnson - Chair Tanya Persey- Honorary Treasurer As the company qualifies as small under section 382, the strategic report required of medium and large companies under The Companies Act 2006 {Strategic Report and Director's Report) Regulations 2013 is not required. Michael Abrahams (Appointed 9 December 2024) Laura Fox (Appointed 9 April 2024) Arieh Gilbert Jeremy Herman Elaine Kerr Solomon Mayer Yisroel Meir Plancey Simon Pollock Rabbi Slephen Scholar Lisa Scott REFERENCEAND ADMINISTRATIVE DETAILS Registered Charity Name Camp Simcha Trustee resignations on 9 April 2024 were Philip Goodman, Alison Fine & Aviva Steinberg Charity Number 1180646 Mandy Isaacs was appointed 18 March 2025 Company Registratlon Number 11478657 Founders Rachely & Yisroel Meir Plancey Principal & Registered Address Amelie House, 221 Golders Green Road, London NW119DQ Presidents Sharon & Jonathan Goldstein Julian Taylor Auditor Goldwins Limited, Chartered Accountants, 75 Maygrove Road, London, NW6 2EG Honorary Guardians Deborah & Philippe Katz Chair of Patronage Linda Loftus Manchester Co-chairs Candice Dwek and Daniel Hamburger camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 STRUCTURE, GOVERNANCE & MANAGEMENT Any competent trustee may be reappointed. New trustees all take part in an induction programme that includes their responsibilities. Trustees undergo safeguarding training and are also encouraged to attend suitable external training events to enhance their role. Camp Simcha is a registered charity and a charitable company limited by guarantee governed by its Memorandum and Articles of Association. The trustees meet on a regular basis to determine the general policy of the charity. The day-to-day running of the charity is carried out by the Chief Executive, who is responsible for all operational matters. Committee Delegated Responsibility Finance. Audit. Investmgnt & Remungrotlon Financial governance oversight Monitoring overall financial position and reserve policy Budgeting and financial performance management Oversight of the financial audit pro¢ess Sets and monitors the charity's investment policy Oversight of romuneration poli¢y In April 2024 after 18 years of leading Camp Simcha as CEO, Neville Goldschneider left the charity to pursue further life ambitions. We would like to thank him for building and developing Camp Simcha through these years and especially for all the support, love and care for every child that Camp Simcha has worked with over this time. We wish him much success, and happiness in the future. Chair,, Tanya Persey Members,, Michael Abrahamg. Arieh Gilbert, Elaine Kerr, Simon Johnson Chief Executive, Daniel Gillis, appointed 11 April 2024, now leads the Senior Leadership Team (SLT) comprising department heads.. Services, Family Liaison, Fundraisingi Marketing and Communications, Finance, and Operations. Risk & Assurance Oversight of risk management and operational and regulatory risk analysis Monitoring 811 policies and practices across the charity Oversight of compliance with all aspects of the law, relevant regulations, regulatory guidance and good practice Report to the board on any material risk and assurance developments Chair.. Lisa Scott Members.. Gideon Glass, jeremy Herman, Simon Pollock Camp Simcha utilises the Charity Governance Code (November 2020) as a development tool in all areas of governance. In mid 2024, sub-committees of the Board of Trustees were mergedto simplifythegovernance structure. This better matched trustees, skills allocation and oversight of key charity activities in line with individual trustee responsibilities. Sub-committeestake delegated responsibilityto oversee key areas of the charity on behalf of the main Board in line with Iheir terms of reference and as required. Membership is drawn from the main Board and experienced lay leadership. Servlces Oversight of all services including assessment and monitoring ol Safety and effectiveness Supporting on services Strategy Safe9uarding policy oversight Reporting to the Board on service work and proposed new services Chair: Elaine Kerr Members,, Mandy 1s8a¢s, K8ien Millet, Yisroel Meir Plancey The trustees of the charity are appointed by current trustees for at least three years. camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 OBJECTIVES &ACTIVITIES WHOWESUPPORT In exercising their powers and duties, the trustees have due regard to the guidance on public benefit published by the Charity Commission. We currently support families with children with over 50 different conditions that are life-limitingi life-threatening or life-changing. These include but are not limited to: cancer; life-threatening illnesses and chronic conditions,. serious mental health conditions, acute illness, major trauma, and premature birth. OBJECTS.. the objects for which the charity is established are for the public benefit to.. relieve Jewish children of all ages and young adults affected by cancer, life threatening illnesses or any chronic or serious illnesses and to provide support for their families as shall be exclusively charitable under the laws of England and Wales from time to time. HOW WE SUPPORT 1. Practical and Emotional Support 2. Therapeutic Support 3. Powerful Positive Experiences 4. Communities of Support Groups 5. School, Hospital and Community Initiatives Camp Simcha exists to make a difference to all Jewish children and their families across the spectrum of Jewish observance and aff iliation, CONDITIONSWE ARE SUPPORTING 1%Cystl¢Flbroo15 3%E•tlngdisord•rs 2% Prtmatureb•bles 2% Kidneydiseise IO%Oth•r mental hgalth condlttons 2%D•9¢nerative bralneo#d5tlon5 6% Sever¢ anxloty 3% Resplratory dlsord•r8 15%¢anr¢r Bndbonlgn tufflours 3%MuKylar dlsorders 4%M¢tabollc dlsordor5 7%0ther ndition5 13% Rarè genetie ¢ondltlon5 8%Heart eondltlons 10% 11% Neurologlcal eondltlons Gastro- intsstinal disorders camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 1. PRACTICALAND EMOTIONAL SUPPORT Family Liaison Off icers (FLOS) Each family's dedicated support worker is available 2417, offering emotional support and arranging a bespoke package of practical and therapeutic services. A key aspect ofthe FLO'S role is anticipating family needs before they arise, whether it's accompanying a parent to advocate with the child's care team, sourcing special food for severe allergies, or arranging specialist respite care in a crisis. For parents, having one single access point provides invaluable peace of mind. FLOS work closely with our services team and our social workers to evaluate families, immediate needs and progress, They anticipate upcoming changing circumstances e.g. treatment, operations that could impact on their situation and discuss what combination of support services would best respond to their needs. Social Workers Camp Simcha social workers support the work of our FLOS and provide professional family assessments and FLO supervision, as appropriate. They look at every factor which may be affecting how a family is coping to ensure Camp Simcha offers support with the greatest Impact. In addition, social workers advocate on behalf of families, liaising with other organisations, agencies and local authorities to ensure a coordinated approach, prevent overlap of services and a seamless and comprehensive support system. Camp Simcha social workers also support the process of regular assessment of families, understanding the impact of services on families, Crisis Meals and Household Support The day-to-day practical pressures of life can often weigh heavily on parents trying to juggle the demands of their child's illness with needs of their other children. Camp Simcha focuses on bringing relief at times of crisis by helping with things often taken for granted - from a hot restorative family meal to Cleaning to help to keep the home straight. This can make a huge difference when a child is in hospital. camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Hospital Transport This is the provision of a 2417 transport service to help reduce the family's stress when getting a seriously ill child - who may have compromised immunity and medical equipment- to and from hospital. Home Based Resplte Care The charity arranges emergency short-term respite, for a few hours or overnight, where parents urgently need a break or a chance to recover some ofthe sleep that their child's care need5 prohibit. Home School Tuition In conjunction with the child's school, Camp Simcha can help with tutors to support children with their schoolwork whilst they cope with illness and hospital stays. Benefits and Grants Advice This advice and support helps parents understand and navigate the local authority system to enable them to access crucial benefits, Premature and Si¢k Babies Project In addition to help for the whole family when a baby is in hospital, Camp Simcha supports families with specialist nurse visits and advice at home for parents bringing premature and seriously ill babies home from hospital. Specialist Equipment The charity tailors support to each child, which can involve providing individuals with specialist pieces of equipment, often approaching grant foundations for specific grants. This could be anything from specialised epilepsy monitors to a customised chair for a child with uncontrolled pain. International Connections As part of an international network, we put families in touch with each other throughout the world, helping families network with other families in similar positions and ensuring that they have support when they are receiving overseas treatment. camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Sebastian?s Story Sebastian was born two months early with four very rare and complex heart conditions needing surgery at two weeks old. His mum Chanie is sole carer to Sebastian and his four-year-old sister Sidney. Unable to take any food orally, Sebastian has to be tube fed seven to 10 limes a day. Every cough or cold is a threat ~ his heart cannot cope with viruses, so they invariably result in an emergency hospital admission. A second surgery last November, to mend some of the holes in Sebastian's heart in the hope of getting him to his early teens before he would need a transplant, resulted in him going into cardiac arrest and being put on life support. After four months in hospital, surgeons reversed the surgery. Camp Simcha came into the family's life just after Sebastian's first surgery, providing family support, night-time respite, crisis meals and hospital transport. The charity also sends in trained carers at home and volunteer support when Sebastian is in hospital to enable Chanie to spend time with Sidney. I genuinely don't know what I would do without Camp Simcha. Having a seriously ill child is brutal when there are two parents, when there is only one - you just can't imagine. But with Camp Simcha I don't teel like l am on my own." camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 2. THERAPEUTIC SUPPORT Therapy including counselling, family therapy and psychotherapy Camp Simcha offers various forms of professional therapy for family members who are struggling to cope emotionally, equipping each family member with the resilience and techniques needed to deal with the challenges and the journey ahead. Home Based Therapeutic Art, Music and Drama Sessions These hands-on, creative and one-on-one sessions, delivered at home or in hospital, bring sensory fun and therapeutic distraction to children coping with illness and treatments. Support Programme for Parents Opportunities are designed for mothers and fathers to take a break and switch off from constant worry, and include spa days, coffee mornings and other social events. Groups for parents with children who have specif ic medical conditions are also arranged regularly to provide critical peer support, e.g. diabetes support evenings. Animal Assisted Therapy Weekly visits and play sessions with specially trained dogs and their volunteer owners bring stress relief and joy to both the sick child and siblings, Equine therapy in London and Manchester has a positive impact for both sick children and siblings - providing activities and experiences to help them gain understanding and acceptance of their own emotions, especially for those children that are unable to verbalise how they are feeling. IJ io camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Zack?s story Two-year-old Zack was diagnosed with a benign brain tumour in 2023 when he was just six months old. He had a 10-hour surgery to remove the tumour but scans three months later showed the tumour had returned and needed further treatment. Zack has recently completed an 18-month chemotherapy course. Camp Simcha has been supporting Zack's family- parents Louise and Sam and his two older siblings - since his surgeryi providing practical help such as hospital transport and crisis meals, as well as family support, therapeutic art sessions, residential retreats and outings. Louise says,. "Camp Simcha really helped us get through those first weeks, sending in food and helping my kids with fun outings and activities for them to do at home with my parents, while we were at the hospital. "Camp Simcha arranged therapeutic art sessions for my older son Jake to express his feelings and also a volunteer Big Sister who has changed their lives for the better. She takes them out for pizza, bike rides, and comes over and does lots of fun things, They actually talk to her about things that they don't talk to me about. Jake's one to one sessions with the Camp Simcha art teacher have been really good for him as he doesn't talk about his feelings. She is helping him more than she knows," I don't think we would have got through this hard time that we all are going through without Camp Simcha in our lives... they have really helped us grow as a family and supported us in every way that we have needed:, camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report Forthe Year Ended 31 December 2024 3. POWERFUL POSITIVE EXPERIENCES Big Brother and Big Sister Volunteer Programme Camp Simcha's'Big Brothers and Big Sisters, are special friends to the ill children and siblings, trained to provide meaningful support visiting weekly and taking them on outings and retreats. Dedicated Sibling Programme When a child is seriously ill, siblings can suffer from confusion, anxiety and loss of attention, With the support of Big Brother and Big Sister volunteers this service focuses on support events and fun activities just for the siblings, including outings, group therapeutic arts sessions and sibling retreat, Teenage Programme Our Chevra Girls and Chevra Boys programmes are focused on supporting teenagers in geographic groups with culturally and age appropriate activities in a fun, relaxed environment which enables them to find peer support and build connections with others who understand their daily challenges. Residential Retreats Family Retreat - Three days of restorative fun and relaxation for the whole family in the UK, with an amazing schedule of activities for all the family and time with others who share their burden. Camp Simcha has staff, volunteers, a doctor and carers on site to give parents some much-needed respite, while their children make wonderful memories. Accessible medical support is provided as required. Children's Retreat - A four-day residential trip just for the seriously ill children we support, providing a rare chance for them to spend some time away from home having fun with their peers with all their medical needs catered for, At the same time this provides much-needed respite to parents. Sibling Retreat - Camp Simcha's three-day residential sibling retreal is part of our multi-faceted package of care on offer for siblings. It combines a packed schedule offun with team building and opportunities to share. 12 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Parties and Outings Camp Simcha parties and outings provide an emotional boost for children and respite for parents, while giving them access to a community of peer support. The premise behind these activities is that 'today's treat should feel more important than tomorrow's treatment., Individual Support and Treats This service, run with delivery support from volunteers, is bespoke to each family focusing on ways in which a special treat or a gift can give a child, and their family, precious memories. Camp Simcha USA An opportunity for an ill child to go to a specialist summer camp in the USA. The purpose-built campus has a fully equipped hospital on site, staffed by senior specialists, doctors and nurses. Each child travels with their own UK Camp Simcha volunteer who will be with them 2417 throughout the trip. In addition, every group of children is accompanied on the journey by a Camp Simcha nurse. Children return from camp with great strength and the self-belief that comes from being in an environment where everybody has similar challenges, often supporting each other in overcoming some of these. Keshet Summer Day Scheme This summer day scheme programme offers families coping with seriously ill children Camp Simcha supports the opportunity to enjoy some of the fun that their peers enjoy - fantastic accessible outings and day trips for the whole family, with all their medical needs catered for. Keshet brings respite for parents during the long summer holidays and a chance to make precious memories together. IJ KE YEEP .ILM TS camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Saulgs story Five-year-old Saul is currently receiving treatment for leukaemia and has been supported by Camp Simcha for this past year. The intensive treatment. administered via a Hickman line. has left him with sensory sensitivities so Saul f inds his dressing gown much more comfortable than regular clothes- but when he attends Camp Simcha outings and retreat wearing it. he doesn't feel self-conscious. MP ca SiMCHa Sim Chemotherapy makes Saul much more vulnerable to infections, so much so that the family almost missed Camp Simcha's annual residential summer retreat - they went straight from his hospital bed to the retreat. This respite came at a crucial time for the family. Over the eight months prior to retreat they had spent two weeks at home, with the rest consumed by exhausting hospital stays, Saul's mum explains that the moment they stepped into the hotel 'something shifted,, The energy, the joyi the spirit that Camp Simcha creates - it was as though it breathed life into him. Within minutes he was smilingi laughing. exploring and playing. For the next two and a half days he was filled with a kind of energy we hadn't seen in months. It was the opposite to what we had been watching for the last eight months in hospital, instead of draining his life, retreat poured life back into him." camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 4. Communities of SupportGroups These are condition-specific support groups for parents ensuring they remain connected to the charity and other families even once their child's conditions has passed crisis stage. Parents can attend regular group meetings, information events with specialist speakers and be part of a facilitated WhatsApp group. Groups to date include Diabetes, IBD, Epilepsy, Premature Babies and Eating Disorders, As a mother of a child with Crohn's, being part of a community of others who totally understand the challenges is hugely beneficial. The knowledge, support and empathy provided are second to none and we are both so grateful to Camp Simcha for providing this community." 5. School, Hospital and Community Initiatives Schools Support Programme Camp Simcha offers support for s¢hool staff dealing with siblings or friends of a Child who becomes ill or passes away. Community Health Initiatives Camp Simcha teams up with Joely Bear and Edgware Community Blood Centre to run three annual blood drives encouraging the community to donate their blood. In addition, this year there were other community blood drives with Finchley United Synagogue. ROWHA$IIA•AH Champions Programme We have continued to build a network of key people (Camp Simcha Champions) across communities and organisations, ensuring that we keep educating about the support we provide and are able to easily identify families that Camp Simcha may be able to help. 15 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Community-wide Hospital Programme Over and above the support provided to the Jewish community, Camp Simcha is proud to create strong partnerships with paediatric wards, community teams and hospices in London and Manchester. This programme, serving the wider community, reaches 13,000 children of all denominations and none in hospital annually and includes the provision of balloons, special cuddly monkeys and toys which are delivered to all sick children in hospitals in London and Manchester. It also includes the Annual Toy Drive at the end of every year. The toys are generously donated by thousands of children in Jewish day schools, nurseries and synagogues, as well as through the community, for children in hospitals. The building of relationships with medical staff ensures that they understand the charity and make appropriate referrals. In addition, Camp Simcha provides Jewish cultural awareness training to hospital staff on request. Whittington Hospital Play Specialist Flo says the Camp Simcha's cuddly Simi monkeys are more than a'nice to have. on the wards. "On one occasion I was called to see a little boy who was so anxious about his forthcoming surgery. he was sobbing. Mum asked if we could help calm him down so I handed him a Camp Simcha Simi monkey. Later in the day I saw him being wheeled down to surgeryi no longer crying and cuddling up to his little monkey. "On another day a little girl arrived in outpatients holding a Simi close to her chest. I wondered where she had got it and it turned out another staff member had given it to her on a previous visit and Simi was now her close companion! "Sometimes after a procedure Simi gets a plaster on his leg or arm at the same time the child receives ones so they get to 'support one anotherlllffl camp camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Volunteering round up With thanks to our Volunteers Camp Simcha's volunteers are the lifeblood of our organisation - without them our work would not be possible. Well over 700 people volunteer to help deliver the charity's direct services each year, including: the Big Brother and Big Sister Programme; Keshet Summer Scheme; our B'nei Mitzvah Programme now in London and Manchester; our hospital outreach; our delivery drivers and packers; administrative support; trustees,. professional advisors and other central functions. Camp Simcha also benefits from a wealth of knowledge and expertise provided by a medical professionals, including paediatricians, hospital specialists, GPS, physiotherapists and mental health professionals. These people provide guidance and support to staff on specific family cases as well as assisting with the organisation's medical strategy going forward. Camp Simcha also enjoys the voluntary support of several medics who attend the residential and non-residential events, to ensure the safety and well-being of the children. ILL(￿LIoN￿ SIMC •* camp SiMCHa MAKINGA DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 2024 Services Highlights January 4-day Shabbat retreat Dads? Go karting event in Manchester and CrazyGolf in London March April Chevra Teenage Girls, group Games Night. Purim parties in London and Manchester and at Great Ormond Street Hospitsl New CEO Daniel Gillis takes over. New EquineTherapy programme begins. Chevra Teenage Boys, group Laser Quest May June Mumsl Spa days in London and Manchester. 3-day Sibling Retreat 3-day Family retreat, Communities of Support launcheswith18D and Diabetes groups July and August Keshet Summer Day Scheme- 13 outings in London and Manchester attended by75Yo of ourfamilies" 17 Children attend Camp USA September October Tides groupvolunteering event for Rosh Hashanah packingi Epilepsycommunities of Support group launches Support for 18+ begins. Succotouting to Gulliver?s Land and Chessington World of Adventures November World Premature Day marked in hospital, Toy Drive Chanukah partie5 In London and Manchester and Great Ormond Street Hospital. 4-day Children's retreat_ 18 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 rT camp Jlr s, 1, 1457¥Y￿KLII.. •A 19 camp SiMCHa MAKINGA DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 ACHIEVEMENTS AND PERFORMANCE In 2024, we continued to deliver life-changing support to our families. While we support the whole family, few fathers ch005e to access our formal therapeutic interventions. Feedback from series of focus groups made it clear there was more we could be doing for dads to mitigate some of the emotional impact of having a seriously ill child. Our newdads, networks in London and Manchester give fathers opportunities to support each other and share their similar experiences in a relaxed, fun environment providing respite. We take pride in maintaining uninterrupted family support services and programmes during the transition in senior leadership in April 2024. Following an external recruitment process commissioned by the trustees, Daniel Gillis was appointed Chief Executive and has continued to advance the momentum and drive of our servicesstrategysupporting our highest numberoffamiliesmemberswhich reached 1600. in 2024. 1850 1600. 1600 1550 1502 1500 1450 1400 1370 1350 1300 1250 Number of farnily membérs supported per year •2022 2023 2024 This year we have expanded services for individual family members by introducing new support networks for fathers and improving oursibling teenage programmes (called Chevra) to ensure older siblings are supported too with evenings out and peer support connections to help combat the isolation often associated with having a sick sibling. In addition, we expanded oursupport criteria to assist existing tamilies after their child turns 18, helping them through the transition from child to adult services. This critical extension ensures continuityofcarethrough challenging life stages. Exclude5 benefle18ries from our Communitie5 01 Support 20 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 We were also proud to launch our Communities of Support this year peer groups centred around specific conditions. These groups offer families vital information and, crucially, a sense of connection, even when they no longer need direct crisis services. Combatting the isolation of chronic illness, this initiative provides ongoing, essential support. A 30¥0 rise in referrals for families who have a child with a serious mental health condition now represents 190/0 of our families (up from 10% in 2023). With our unique approach of providing holistic support for these parents and siblings, we work with other organisations and agencies both within and outside the community to make a meaningful difference for these family members coping with a child with a serious mental health condition. None of these achievements would have been possible without our generous donorsupport. Donorengagementiscentral to our financial sustainability. We provided appropriate transparent communications and opportunities to see our work firsthand to continue our strategy of income diversification and building our supporter numbers. Collaboration is core to how we operate. By partnering with other community and external organisations, we aim to reduce duplication and maximise the support available to families. This approach helps ensure every family gets the comprehensive care they deserve in the most ¢ost-effective way which has the greatest impact. camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 OUR YEAR IN NUMBERS *Numbers are rounded to the nearest 10 Howwe made an impact for families in the past12 months 3660 famlly liaison and social worker hours hours of respit¢ care 1htyme￿re and ch￿dren% rÈ%id8nliaD hospltal transport journeys 51bllngs supported 1600 390 bowls of ¢hi¢ken soup delivered attend8nrnsat parties and outlngs familymembers supported familym•mbers at re5identlal retreats 13000 3650 860 2960 family members benefittsd from our therapeutic setvices children in hospltsl reached via our outfeach programme Big Brother and Bl9 51ster volunteer hours crisis meals provid¢d 22 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 RISK & SAFEGUARDING Flisk is an everyday part of charitable activityi and the Board of Trustees must review, assess and manage it effectively whilst aiming to achieve their key objectives and safeguard their charity's funds and assets. Annual review of safeguarding policy with support from external experts. All trustees, staff and volunteers are trained based on these policies. Services sub-committee oversees safeguarding throughout the charity and assists in this regular reporting to trustees. Designated Safeguarding Leads receive appropriate training for their key roles. Safeguarding assessment practices, so that individual events are always managed in a way that protects young people, staff and volunteers. System of internal safeguarding alerting by Services staff and Family Liaison Officers (FLOS), which has enabled us to clearly track all cases and produce appropriate confidential reporting forthe Services Committee. Professional recruitment practices include DBS (Disclosure and Barring Service) checks for all staff and volunteers. The trustees assess the principal charity risks. The Risk and AssLrrance sub-committee is delegated responsibility over these risks and ensures robust risk management practices are in place. SLT regularly monitors these risks documented in the risk register, to ensure that the appropriate controls and further mitigations are in place or actioned. Trustees are satisfied that risk management is embedded in the working culture of the organisation and adequate systems are in place to monitor, manage and, where appropriate, mitigale the charity's exposure to major identified risks. Trustees have ensured risk management plans are in place to enable timely responses to any crisis, designed to protect the core of the charity's work through difficult times. Camp Simcha is a key partner in important family case discussions within local authorities and other statutory organisations and is in constant liaison with their key personnel. All areas of work carried out are appropriately risk assessed and staff and volunteers are appropriately screened, trained and supervised. In 2024, policies have been updated with reference to changes in legislation and ref lecting on Safeguarding cases from the wider charity sector. Trustees have overall responsibility for ensuring there are proper safeguarding procedures and policies in place to ensure the safety and protection of children and young adults we support, including taking the following action: The Chief Executive, as the Services Committee representative, briefs trustees on safeguarding at each meeting utilising the anonymised master safeguarding log when needed. 23 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 FINANCIAL REVIEW Our financial strategy is forward-looking, with strong budgetary control and regular review of longer-term cashflow forecasts, Management in an appropriate diversified investment portfolio in 2023. However, following some years of significant volatility invested in this charity investment fund, trustees agreed in early 2024 that securing a strong rate of return available from investing some funds in gilts was prudent financial stewardship. Our priority is to remain sustainable in the longterm and in a position to achieve our objects and support our community. As with all charities,weaimtosupportcurrentand new qualifying families while carefully managing costs, Like many service charities, a significant portion ofourspending goestostaff whosupport and provide services to beneficiary parents and their children. This resulted in predictable income to help achieve income targets in 2024 which had a budgeted deficit. Trustees acknowledged that this fixed income would be higher than returns we had achieved on the charity investment fund to date. Quilter Cheviot advised trustees on the liquidation of 75Wo of the total portFolio value which was then reinvested into gilts, based on our willingness to accept risk and time horizon. 25% of the total porttolio remained invested in the existing charity investment fund to provide the potential for longerterm capital appreciation. We focus on a high-impact, low-cost approach; reviewing existing provisions and directing our budgets towards initiatives that can positively impact more families,. provide the greatest benefit to families,. prioritising families in greatest need; leveraging community resources and volunteer support and continuing to build partnerships with other organisations and community groups to share resources and reduce costs. Our short-to-medium-term funds are invested on a cash management platform and diversify risk away from the main day-to-day banking arrangements supporting our liquidity. Trustees consider the charity's short, medium and longer-term priorilies evaluating financial plans regularly ensuring that all actions were in the interests of the charity and its beneficiaries, in line with its mission, continuing to safeguard staff, volunteers and families and protect and safeguard the assets of Camp Simcha. The Statement of Financial Activities sets out our 2024 results. In 2024, Camp Simcha's income reached £2,339,688. (2023.. £4,285,645). Refer to Fundraising Strategy for more on voluntary income generation. Investment income including dividend income and interest income grew 20% in 2024 to £151,426. Strong financial systems are in place to manage all funds appropriately. A new eloud-based accounting system, AccountslQ has been implemented to improve speed of financial reporting and support efficient decision-making. Expenditure grew to £3,138,667 in 2024 (2023: £2,933,609). Prudent management of all spending budgets ensured charitable activities costs only grew in line with beneficiary numbers c.6% resulting in a net deficit of £798,979 before unrealised investment gains. In compliance with the charity's investment policy, to protect existing charity reserves against inflation, longer-term funds remained invested with Quilter Cheviot Investment 24 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Our biennial fundraising cycle budgets alternating years of net deficits and net surpluses. In2023CampSimcha had a successful biennial online campaign and therefore was in surplus and 2024 was a deficit year because there was no online campaign. A net surplus is budgeted for 2025, supported significantly by our successful online fundraising campaign in March 2025. The trustees acknowledge that it is difficult to forecast with any degree of certainty what is likely to happen over the next twelve months and are aware of the impact the uncertainties may have on both demand and maintenance of our services. Camp Simcha tends to gain much of its support through elements of biennial funding i.e. many donors give their support pledge once every two years. Therefore, the funding levels of the charity should be understood as a two-year cycle, To ensure that Camp Simcha will be able to provide services under constrained conditions, the charity has a reserves, target of 9-12 months of expenditure 8tthe lowest point of the fundraising cycle. RESERVE POLICY Camp Simcha has a policytotargetfree reserves of at least 9 - 12 months of expenditure. As at 31 December 2024, the charity had free reserves of £3,274,856 equating to 11.5 months of forecast expenditure for 2025. We currently have free reserves within our target band. This feels like an appropriate level of reserves, noting the uncertain economicclimate, and the reliance on largely community donors to fund all activities. As we run a two year fundraising strategy, the reserves, target of at least 9-12 months of expenditure is at the lowest point of the fundraising cycle. Trustees agreed that Camp Simcha's reserves policy of 9-12 months of expenditure remains appropriate to enable the charity to continue its activities and services at a meaningful level, and to ensure the resilience of the charity should there be a drop in income or an increased demand for services and review this position on a regular basis. We are also mindful of the fact that Camp Simcha should consistently be able to maintain a level of services for a reasonable period for existing beneficiaries. Therefore, trustees are comfortable that £3,274,856 is an appropriate level of free reserves held on 31 December 2024, noting the difficulty in forecasting future voluntary donations. The trustees reviewed the Reserves Policy of the charity in September 2025, reflecting on general market conditions uncertainty and continuing pressure on local authorities for services. In addition, the full impact of the situation in Israel on the UK Jewish community and our fundraising remains diff icult to forecast. Key factors considered include Camp Simcha's income being derived solely from voluntary donations with the charity receiving no statutory funding,. and growing community need, evidenced from the increasing number of family members receiving services. camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report Forthe Year Ended 31 December 2024 FUNDRAISING STRATEGY Camp Simcha is a member of the Fundraising Regulator and adheres to the Fundraising Code of Practice. Camp Simcha also holds organisational membership of the Institute of Fundraising. New events in 2024 included a Patrons Dinner which raised £500,000 and helped us nurture relationships with our top donors, a Whisky Event which was attended by 140 guests and raised c£70,000, and a Ladies Wellness Event in Manchester attended by 70 guests. Our annual Ladies Lunch raised £170,000 and was attended by over 350 guests. We receive no government funding and are entirely reliant on voluntary income. Our fundraising strategy is split into two key areas: around 50% of our income is derived from a relatively small number of major donors and charitable trusts, and the remaining 500h from a large number of small donations from the wider community. Camp Simcha has ¢500 major donors who donate over £1,000 per year. We keep them engaged and informed throughout the year to ensure ongoing support. We have a tiered Patronage scheme,. Friends (£3k+), Patrons {£7,5k+), Benefactors {£15k+), Guardians {£25k+) and Diamond Guardians (£50k+). We run a series of fundraising events and campaigns throughout the year. We send two postal appeals in March and September - these appeals have grown in income over recent years and now generate close to £200,000. Chair of Patronage camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Over 100 participants took on a Challenge event for Camp Simcha in 2024, raising £115,000, Challenge events included the London and Manchester Marathons, the Great Manchester Run, the Maccabi GB Community Fun Run and our first fundraising Abseil Event in Manchester. Thanks to the continued support of the Loftus Charitable Trust, we have continued to grow our Bnei Mitzvah Programme 100 participants in London and 55 in Manchester were recruited for the 2024-2025 cohort. Welcail Univ ion Ita 27 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 ASPIRATIONS FOR THE FUTURE 1. Championing Our Families: Working with Government, Politicians and Civil Servants These groups not only help reduce isolation but also empower families with condition-specific knowledge and practical tools. In addition the communities have given Camp Simcha the ability to strengthen its wraparound support model, delivering scalable yet personal support that bridges the gap between general community services and the intensive Camp Simcha intervention. As the needs of families facing serious childhood illness evolve, so too must the systems that serve them. Through the sterling work of the Jewish Leadership Council, Camp Simcha is furthering engagement with governmental and statutory bodies to ensure the unique challenges of our families are properly understood and addressed, and we are the spokespeople for paediatric illness in the Jewish community. 3. Expanding Financial Partnerships: Engaging New Audiences We are actively building relationships with local and national government representatives, including MPS, health department officials, and NHS policymakers. By presenting evidence- based insights and highlighting real stories from our frontline work, we aim to influence decisions around paediatric care pathways, respite support, and mental health services. Diversifying and future-proofing our income sources remains critical to our sustainability. We are investing time and resources to include,. Business Network.. Through a new committee, we aim to engage professionals from corporate organisations and SMES to attract new donors, particularly from different demographics, expanding the donor base while strengthening relationships with existing supporters. 2. Strengthening Our Communities of Support Young Network: We are looking at ways to foster new relationships with the next generation of engaged donors, volunteers, and ambassadors. This includes networking eventsand meaningful volunteerengagement. The Communities of Support model introduced in 2024 marked a strategic shift in how we engage with a broader range offamilies. In 2025, we plan to expand this model further, layering in new condition-specific groups and facilitating peer-led forums, and expert-led sessions on navigating the specific conditions. New Grant Partners.. We are proactively building relationships with trusts and foundations previously untapped. 28 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 4. Maximising Impact: Making Every Pound Count At a time ofeconomic uncertainty, Camp Simcha remains committed to budget-conscious innovation. We are reimagining how we deliver impact by leveraging existing infrastructure, partnerships, and a growing volunteer base. 5. Building Advocacyand Volunteering in Schools and Communities To ensure long-term community awareness and advocacy, we are embedding our mission in local schools, youth groups, and synagogue groups. A restructured schools programme will include workshops being delivered by trained individuals, to spread the message and mission of Camp Simcha. This includes: Volunteering Opportunities.. From hospital transport to deliveries, we're introducing ways to get more volunteers in the charity and creating opportunities with greater impact which will also support a sustainable budget, Our aim is to cultivate the next generation of supporters and ensureyoung people understand the realities of childhood illness within their communities. Partnership Delivery.. Collaborating with specialist charities and community organisations to co-deliver services and avoid duplication. Smarter Resource Allocation.. Through the continuous supervision of Family Liaison Officers and Family Assessmentwe aim to put resources where they are most needed and have the greatest impact. As the charity grows in numbers it is vital that we think carefully about how we balance the budget, whilst not introducing waiting lists for services. This approach allows us to reach more families and deliver deeper impact without proportionately increasing expenditure. 29 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Trustees, Annual Report For the Year Ended 31 December 2024 Statement of Trustees, Responsibilities The Board of Trustees (who are also directors of Camp Simcha for the purposes of company law) are responsible for preparing the Trustees, Report (incorporating the directors, report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 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 oughtto havetaken to makethemselvesaware of any relevant audit information and to establish that the auditors are aware of that information. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the situation of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to.. The Board of Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions, select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgments and accounting estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. Auditor A resolution to re-appoint Goldwins Limited as the company's auditor will be proposed at the forthcoming Trustees Meeting in accordance with the requirements of the Companies Act 2006. Signed on behalf of the Board of Trustees., Slmon Johnson The Board of Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. Chair Date: riL4 6eRè. 202S 30 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Independent Auditor's Report To the members of Camp Simcha For the Year Ended 31 December 2024 Opinion Conclusions Relating to Going Concem 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. We have audited the financial statements of Camp Simcha for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice), 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 charity'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. Opinion on Flnancial Statements In our opinion the financial statements., give a true and fair view of the state of the charitablecompany'saffairs asat31 December 2024 and of its income and expenditureforthe 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 ofthe Companies Act 2006. Other Information The Trustees are responsible for the other information. The other information comprises the information included in the annual report other Ihan the financial statements and our auditor's report 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 there is a material misstatement the financial statements or a material misstatement of the other information. 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. Basis for Opinlon 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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statement5 in the UK, includingthe FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements, We believe thatthe audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 31 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Independent Auditor's Report To the members of Camp Simcha For the Year Ended 31 December 2024 We have nothing to report in this regard. Responsibilities of the Trustees Opinion On Other Matter Prescribed by The Companies Act 2006 As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of the charitable company forthe purposesofcompanylaw) 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 they delermine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In our opinion, based on the work undertaken during the audit: the information given in the Trustees, report (incorporating the directors, report) for the financial year for which the financial statements are prepared is consistent with the financial statements,. and the Trustees, report (incorporating the directors, report) has been prepared in accordance with applicable legal requirements. In preparing the financial statements, the Trustees are responsible for assessing the Charity'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 Charity or to cease operations, or have no realistic alternative but to do so. Matters On Which We Are Required to Report by Exception In the light of the knowledge and understanding of the Charity and its environment obtained during the audit, we have not identified material misstatements in the Trustees, Annual Report. Our Responslbilities for the Audit of the Financial Statements 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.. 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 an auditor's report 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 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, adequate accounting records have not been kept or returns adequate for ouraudit 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 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Independent Auditor's Report To the members of Camp Simcha For the Year Ended 31 December 2024 Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements respect of irregularities, including fraud. The extent to which our procedures can detect irregularities, including fraud are set out below, We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following., Because of the inherent limitations of an audit, there is a risk that we will not delect all irregularities, including those leading to a material misstatement the financial statements or non-compliance with regulation, The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgeryi collusion, omission, or misrepresentation. We enquired about management, which included obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating to: identifyingi evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud The internal controls established to mitigate risks related to fraud or non- compliance with laws and regulations We inspected the minutes of meetings of those charged with governance. We obtained an understanding of the l e g a I and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statementsorthat had a fundamental effect on the operations ofthe charityfrom our professional and sector experience We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. [www.frc.org.uklauditorsresponsibilities], This description forms part of our auditor's report. 33 camp SiMCHa MAKINGA DIFFERENCE FOR SERIOUSLY ILL CHILDREN Independent Auditor's Report To the members of Camp Simcha Forthe Year Ended 31 December 2024 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 charity's members those matters we are required to state to them in an auditor's 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 charity and the charity's members as a body, for our audit work, forthis report, or forthe opinions we have formed. Anthony Epton (Senior Statutory Auditor) lor and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG Date.. 34 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Statement of Financial Activities (incorporating an Income and Expenditure Account) For the Year Ended 31 December 2024 2024 Total Funds 2023 Total Funds Unrestricted Funds Restricted Funds Note Income from: Donations and legacies 1,621,339 145,763 1.767,102 3,881,659 Other fundraising 341.379 79,781 421,160 277,930 Investment income 151,426 151.426 126,056 Totsl Income 2114 144 225,544 2,339,688 4 285 645 Expendlture on: Generating voluntary income 621.538 621,538 567,069 Charitable activities 2,329.779 187,350 2.517,129 2.366,540 Total expenditure 2,951,317 187 350 3 138 667 2 933 609 Net lexpenditurell income before net gainslllossesl on Investments {837,173) 38,194 1798,979} 1.352,036 Nel gains Illosses) on investments 1,194 68,918 Net lexpenditurell income for the year {835,9791 38,194 1797,785} 1.420,954 Transfer between fLJnds 310 310 Net mov8mont in funds 1835,6691 37,884 {797,7851 1,420,954 Reconclllation of funds.. Total funds brought forward 4,629,477 47,039 4.676.516 3,255,562 Total funds carrlod fotward 3,793,808 84,923 3.B78.731 4,676,516 Ther8 W8re no othBr reeognised gains or losses olhei than those stated above. The attach8d notes ft)rm part ol these financial stal8rnent5. 35 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Balance Sheet As at 31 December 2024 2024 2024 2023 2023 Note Fixed assets: Tangible assets 21,952 27.276 Investments 10 1375 935 1.397,887 1320 519 1,347,795 Current assets.. Deblois Cash al bank and in hand 108,655 2 608 894 2.717,549 96,839 3,328 445 3,425,284 Liabilities.. Creditors.. amounts falling due within one year 12 236 705 Net current assets 2,4BO 844 3,328,721 Totsl net assets 3 878 731 4676 S16 Funds Restri¢led funds Unrestricted funds.. 14 84,923 47,039 Designated funds 497,000 342,000 General funds Total unrestricted funds 3 296 808 4,287 477 3,793,808 4.629,477 Totsl funds 3,878,731 4.676,516 The financial slalemenls have been prepaied in accordance with the special provisions for small companies under Part15 of the Companies Act 2006. 1 7L4 ger(- 2 025 Approved by the Trustees on and signed on their behalf by,. Simon Johnson Chairman Company registration no. 11478657 The alla¢hed notes form part of the financial slatemenls. 36 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Statement of Cashflows For the Year Ended 31 December 2024 Note 2024 2024 2023 2023 Net cash provided by I lused inl operatlng activities 15 1813.0351 624,180 Cash flows from investing activities: Inleresv renu dividends from investments Salel {purchase) of fixed assets Salel {pur¢hasel of inve51menls 151,426 13,7201 154,2221 126,056 18,1621 145,0801 Cash provided by I (used Inl Investing actlvltles 93.484 72,820 Cash flows from financing actlvities.. Repayments ol borrowing Cash inflows from new boriowing Receipt of endowment Cash provlded by I (used inl flnancing activltles Change in cash and cash equivalents in the year 1719,5511 697,000 Cash and cash equivalents al the beginning of the year Change in cash and cash equivalents due to exchange rale movements 3.328,445 2.631,445 Cash and cash equivalents at the end of the year 16 2.608,894 3,328,445 37 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 Accounting Pollclos al Basls of Preparation The financial slalemenls have been prepared in a¢¢ordance with Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable to charities preparing their accoLJnts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102 effective 1 January 20151 Icharilies SORP FRS 1021 and the Companies Act 2006. The charitable cornpany meets the definition of a public benefit enlily under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise slated in the relevant accounting policy or note. bl Going Concern The Trustee5 consider that there are nts material uncertainties about the ¢haritable company's ability lo Continue as a going eoncem. The Trustees do not consider that there are any SOLJrces of eslimalion uncertainty al the reporting dale that have a significant risk of causing a material adjustment to the carrying amoLJnts of assets and liabilities ￿7th1n the next reporting period. cl Incomg Income from government and other grants. whether 'capital' grants or 'revenue' grants, is recognised when the charity has enlillemenl to the funds, any performance conditions allached lo the grants have been met. il is probable that the income will be received and the arnounl can be measured reliably and is not deferred. Income re¢eived in advance for the provision of specified setvi¢e is deferred until the criteria for income recognition are met. For legacies. enlillemenl is taken as the earlier of the date on which either.. the charity Is aware that Probate has been granted, the estate has been finalised and nolilicalion has been made by the execulorlsl lo the ¢harily that a distribution will be made. or when a distribution is Teceived from the estate. Receipt of a lega¢y, in whole or in part, is only considered probable when the amount ¢an be measured reliably and the Charity has been nolilied of the executor's intention to make a dislribulion. Where legacies have been nolilied to the charity. or the ¢harity is aware of the granting of probate, and the criteria for income recognition have not beer> mel, then the legacy is Irealed as a contingent asset and disclosed il material. dl Donations of Glfts, Services and Fa¢ilitl&s Donated professional servi¢es and donated facilities are recognised as income when the Charity has control over the item or received the service. any conditions associated with the donation have been mel, the receipt of econornic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP IFRS 1021, volunteer lime is not recognised so refer lo the Trustees, annual Teport for more information about their contribution. On recelpl, donated gifts, professional services and donated fa¢ilities are recognised on the basis c>f the value of the gift lo the charity which is the amount the charity would have been willing lo pay lo obtain services or facilities of equivalent economi¢ benefit on the open market., a corresponding arnount is then recognised in expenditure in the period of receipt. el Interest Receivabl$ Interest on funds held on deposit is in¢luded when receivable and the amount can be measured reliably by the charity., this is nomially upon notification of the inleiest paid (>r payable by the bank. Fund Accounting Unrestricted funds are available to spend on actlvilies that further any of the purposes of charity. Designated funds are unreslricled funds ol the charity which the Trustees have decided al their discretion to sel aside lo use for a specific purpose. Re51ricled funds are donations which the donor has specified are lo be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 gl Expenditure and Irrecoverable VAT Expenditure is recognised On￿ there is a legal or conslruclive obligation lo rnake a payment lo a third party, il is probable that settlement will be required and the arnounl of the obligation ¢an be measured reliably. Expenditure Is classified under the following activity headings.. Costs of raising funds comprise of trading costs and the costs incurred by the charity in inducing third parties lo make voluntary contributions lo it. as well as the cost of any activities with a fundraising purpose Expenditure on charitable aclivilies includes the costs of delivering services undertaken to further the PLJrposes of the charity and their associated support costs Other expenditure Tepresents Ihtsse items not falling into any Dlher heading IrrecDverable VAT is charged as a cost against the activity for which the expenditure was incurred. hl Allocatlon of Support Costs Support costs are those functions that assist the work of the charity but CID not directly undertake Charitable aclivilies. Support costs include back-office ¢osts, finance, personnel. payroll and governance costs which support the charity's aclivilies. These costs have been allocated between the cost of raising funds and expenditure on charitable aclivilies. The bases on which support costs have been allocated are sel out in note 6. 11 Operating Leases Rental charges are charged on a straighl-line basis Dver the term of the lease. 11 Tangible Fixed Assets Items of equipment are capilalised where the purchase price exceeds £1,000. Depreciation is provided al rates calculated lo write down the cost of each asset lo ils eslimalod residual value over ils expected useful life. The depreciation rates in use are as follows.. Fixtures and fittings Computer equipment 250h Reducing Balance 250h Slraighl Line kl Debtors Trade and other debtors are recognised al the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 11 Cash at Bank and In Hand Cash al bank and cash in hand includes cash and short term highly liquid investments with a short malurily of three months or less from the date of acquisition or oponing of the deposit or similar account. ml Creditors and Provlslons Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third party and the amount due to sellle the obligation Can be m&8sured or estimated reliably. Creditors and provisions are normally recognised at their selll&menl amount after allowing for any trade discounts due. n} Flnanclal Instruments The charity only has finan¢ial assets and financial liabilities of a kind that qualify as basic financial inslrumenls. Basic financial instruments are initially recognised at transaction value and subsequently measured al their selllemenl value with the exception ol bank loans whi¢h are subseqLJenUy measured al amortlsed cost using the effective interest method. 39 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 2 Detalled comparatives for the statement of financial activities Unreslricled Funds Restricted Funds 2023 Total Income from: Donations and legacies 3,323,416 558,243 3,881.659 Other fundraising 267,526 10,404 277,930 Investment income 126,056 126.056 Total income 3,716,998 568,647 4 285 645 Expenditure on.. Generating voluntary income 567,069 567,069 Charitable activities 1,745,790 620,750 2,366,540 Total expendlture 2 312 859 620 750 2 933 609 Net Income l expenditure before galns I IIOs5esl on investments 1,404.139 152,1031 1,352,036 Net gains l {losses) on investments 68,918 Net income l expenditure 1,473,057 152,1031 1,420,954 Transfer of funds from Camp Simcha Trust 164 164 Net movement in funds 1.473.221 152,2671 1.420.954 Total funds brought forward Total funds carried forward 3,156 256 4,629,477 99,3C6 47,039 3 255,562 4,676,516 40 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 3 Income from donations and legacies 2024 Total 2023 Total Unrestricted Reslricled Donations 1,306.462 120,741 1,427.203 720,622 Crowdfunding campaign 249,016 25,022 274,038 2,729,510 Donations in kind 50.861 50.861 40,286 Legacies 391.241 1.621.339 145 763 1.767.102 3 881 659 Included in unreslricled °income from donations and legacies ale non-monelary gifts aggregating £50,861 12023.. £40,286). This amount has similarly been included within Unrestricted Charitable Activities INote 61. 4 Othèr fundraising 2024 Total 2023 Total Unreslricled Restricted Sponsored and other events 341,379 79,781 421.160 277,930 341,379 421,160 277 930 5 Incom6 from investments 2024 Total 2023 Total Unrestricted Reslricled Bank interest Dividends 143,040 8.386 143,040 8,386 94,850 151,426 151426 126,056 41 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 6 Analysis of expanditure Charitable ex enditure Total cost of generating voluntary income Community Programmes & OulreaGh Family Services 2024 Totsl 2023 Total Direct Staff costs other direct costs 6M,604 1,193,318 182,598 158,547 280,043 258.180 1.107,243 1.610,045 1.019,709 1.562.383 Support costs staff costs Governance Financial Management Information Te¢hnology Premises lin¢luding deprecialionl Central costs (including insurance) Compliance & Human Resources 153,893 4,489 12.685 36,629 25,196 34,985 17,261 28,565 833 2.354 6.799 4,677 6,494 3.204 44.967 1,312 3,706 10.703 7.362 10,222 5.043 227,425 6,634 18,745 54,131 37,235 51,701 25,508 163.053 5.568 30,742 34,950 40,228 53,232 23,744 Total expenditure 2024 2,123,060 394,06S 621.538 3.138,667 Total expenditure 2023 1.978,657 387,883 567,069 2,933,609 Family services includes practical and emotional beneficiary serVI￿S delivered through social worker intetvenlions and assessments and family liaison officers IFLOSI. The services include several residential relreals, summer programmes, sibling and parent programmes, hospital transport, crisis meals, respite care, household support and therapies including counselling. art, drama, music and animal therapies. Community Programmes & Outreach includes Hospitsl Programmes, the Annual Toy Drive. Community Health Inilialives, the Schools Programme and the Champions Programme for outreach lo families who can benefit from Camp Simcha setvices. Included within CommLJnily Programmes & Outreach charitable activities are non-mDnelary gifts aggregating £50,861 12023." £40,286). This amount has similarly been included within Income from donations and legacies (Note 31. 42 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 Net lexpendlturèll income for the year This is slated after charging I Icredilingl.. 2024 2023 Operating lease rentals.. Property Depreciation Auditor's remuneration.. Audit fees 49,028 9.044 49,028 9,108 5,500 4.667 Analysis of Staff Costs, Trustee Remuneration and expenses, and the C05t of Key Management Personnel Staff costs weTe 88 follows.. 2024 2023 Salaries and wages Social security costs Employerfs contribution - defined contribution pension schemes 1,171,749 108,427 54,492 1,334,668 1.029,322 87,021 66,419 1,182,762 2024 No. 2023 No. £70,000- £79,999 £80,000- £89,999 £100,000- £109,999 The total employee benefits including pension corilribulions of the key managemènt personnel for the year was £533,18412023.. £587.5911. The charity Trustees were not paid nor received any benefits from employment with the Charitable Company in the year. neither were they reimbursed expenses during the year. No charity Trustee received payment for professional or other services supplied lo the charity other than as disclosed in Note 19 relaleol party Iransaclions. Staff numbers The average number of employees Icalculaled on the basis of full-time equivalenlsl during the period was as follows.. 2024 No. 17 2023 Charitable activities Income generation Support 15 25 22 43 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 Tangible fixed assets Computer & office equipment Fixtures and fillings Total Cost At the start of the year Additions in year Disposals in year At the end of the year 14.171 61,531 3,720 75,702 3,720 14,171 Depreciation At the start of the year Charge for the year Eliminated on disposal Al the end of the year 14,171 34,255 9.044 48,426 9.044 Net book value At the end of the year 21,952 21.952 Al the start of the year 27.276 2024 2023 10 Investments Listed Investmènts 1375 929 1,320 513 Market value at the end of th& year 1 375 929 1320 513 Movements.. Market value al the start of the year Additions at cost Disposals proceeds Net gainl Ilossl on investments Market value at tho end of the year 1,320,513 829,832 1775,6101 1,206.515 45.080 68.918 1,320,513 1.375 929 Unlisted investments Total Total Investments 1 375 93S 1320 519 The unlisted equity investment represents 6D/o of the lolal shares across all share classes in an unlisted investment Company which were donated lo the charity during 2023. On 31 March 2024, the net assets of the unlisted investment company were £3.7m and mostly represent the value related lo one building. The fair value of this unlisted investment shareholding ¢annol be measured reliably noting the minority holding and the rights allached lo these shares. Therefore, the shares have continued to be measured al initial cost value. 44 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 Debtors 2024 2023 Other debtors Prepayments and accrued income 17,000 91,6SS 108 655 31.459 96,839 Included within Other debtors is an amount of £Nil12023.. £602) due from the Camp Simcha Trust, the previous enlily that carried out the a¢livilies of the Charitable Company. The dormant Camp Simcha Trust h2s been closed on 17 July 2025. 12 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other Creditors Acciuals Deferred income 43,796 47,730 6,600 138 579 59,477 25,823 6,052 236,705 Deferred income 2024 2023 Balance al the beginning of the year Amount released lo income in the year Amount deferred in the year Balance al the end of the year 5.211 15,2111 138,579 138.579 546.171 1546,171) 5.211 13 Analysls of net assets between funds General unrestri¢ted Total funds D85ign8t8d Restricted Tangible fixed assets 21,952 21,952 Investments 1,375,935 1.375,935 Nel current assets 1898 921 497 000 84.923 2,480,844 Net assets at the end of the year 3,296,808 497 000 84.923 3 878.731 45 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 14 Movements in funds At the start of the year Atthe end of the year Incoming r880urces & gain5 Outgoing reSoUr￿S & 1055e5 Transf8r be￿en funds Restricted funds: Family Services 30,809 145,803 124,079 13101 52,223 Retreat, Keshel and Camp 2,000 35,281 37,281 Other 14,230 44,460 25,990 32,700 Total restricted funds 47,039 225 544 187,350 310 Unrestricted funds.. Designated funds.. New servI￿s & Projects 342,000 497,000 342,000 497,000 General funds 4,287,477 1,618,338 2,609,317 310 296,808 Total unrestrlcted funds 4.629 477 2115338 2951317 310 793 808 Total funds 4 676,516 2,340,882 3,138,667 878,731 Designated funds for 2024 continues lo protect new services and now projects. It is predominantly mental health beneficiary setvices, and then small allocations for the acute trauma service, our 18+ provision and our Communities of Support. 15 Reconc1112tion of n8t18xpondlturel I Income to nel cash Ilow from operatlng actlvltles Y8ar ended 31 December Year ended 31 D￿Mb￿r 2024 2023 Net lexpendlturell Income for tho reporting period (As perthe statement of financial activitl85} Depieciatlon 1797.7861 1.420,954 9,044 9,108 Intèrest, rent and dividend5 from investments 1151,4261 1126,0561 (Gainsll losses on investments 11.1941 168,9181 Ilncreas81l decrease In debtors 111,816} 137,6551 Increasel Idecreasel in creditors Net ca8h provided by I (used Inl operatlng actlvlties 140142 573 253 813.035 624.180 46 camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Notes to the Financial Statements For the Year Ended 31 December 2024 16 Analysis of cash and cash equivalents On1 January 2024 On31 December 2024 Other changes Cash flows Cash al bank and in hand 3,328,445 1719.551) 2,608,894 Total cash and cash equivalents 3 328 445 719,551 2,608 894 17 Operating lease commitments Property 2024 Property 2023 Less than 1 year 1-5years 51,008 204,032 49,028 Over 5 years 255,040 49.028 18 Related party transactlons There are no related party transactions in the year. 47