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2025-12-31-accounts

Trustees’ Annual Report & Financial Statements

For the Year Ended 31[st] December 2025

Camp Simcha (a company limited by guarantee) Company Number 11478657 Charity Number 1180646

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CONTENTS

Trustees’ Annual Report
Vision 3
Reference & Administrative details 4
Structure, Governance & Management 6
Objectives & Activities 7
Achievements & Performance 22
Risk & Safeguarding 24
Financial Review 25
Reserve Policy 27
Fundraising Strategy 28
Aspirations for the Future 30
Independent Auditor’s Report 33
Annual Financial Statements
Statement of Financial Activities 37
Balance Sheet 38
Statement of Cashflow 39
Notes to the Financial Statements 40

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Trustees’ Annual Report For the Year Ended 31 December 2025

Our vision is that no Jewish family, anywhere in the UK, with a child affected by serious illness should have to suffer without our support.

FIGHTING ILLNESS WITH LOVE

At times I thought I would never emerge from my dark cave of misery, but Camp Simcha shined a light and helped my family climb out.”

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Trustees’ Annual Report For the Year Ended 31 December 2025

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 2025.

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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Name

Camp Simcha

Charity Number 1180646

Company Registration Number

11478657

Principal & Registered Address

Amelie House, 221 Golders Green Road, London NW11 9DQ

The Trustees

Trustees who served the charity during the financial year ended 31 December 2025 were:

Simon Johnson - Chair Tanya Persey - Honorary Treasurer

Michael Abrahams

Laura Fox Arieh Gilbert Jeremy Herman Mandy Isaacs (appointed 18 March 2025) Elaine Kerr (resigned 19 January 2026) Solomon Mayer (resigned 19 September 2025) Yisroel Meir Plancey Simon Pollock Stephen Scholar (resigned 19 September 2025) Lisa Scott

Founders

Rachely & Yisroel Meir Plancey

Presidents

Sharon & Jonathan Goldstein Julian Taylor

Honorary Guardians

Deborah & Philippe Katz

Auditor

Goldwins Limited, Chartered Accountants, 75 Maygrove Road, London, NW6 2EG

Chair of Patronage Linda Loftus

Manchester Co-Chairs

Candice Dwek and Daniel Hamburger

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Trustees’ Annual Report For the Year Ended 31 December 2025

A SNAPSHOT OF 2025 IN NUMBERS

1,700 14,960 Family Family liason members officer hours supported 13,500 1,880 Children in Therapeutic 25 hospital reached sessions via our outreach (counselling, Practical, emotional and programme arts and animal assisted therapeutic therapy)

Practical, emotional and therapeutic support services

360

Family members at residential retreats

4,574 Hospital transport journeys

170 Schools/nurseries with children we support

126,200 3,820 Volunteer Crisis meals hours provided

1,410 Parent peer support hours

3,510 3,730 Hours of Attendances respite (home at parties and care and outings retreats)

850+ Siblings supported

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Trustees’ Annual Report For the Year Ended 31 December 2025

STRUCTURE, GOVERNANCE & MANAGEMENT

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.

Chief Executive, Daniel Gillis, leads the Senior Leadership Team (SLT) comprising department heads: Family Liaison, Family Social Care, Fundraising, Marketing and Communications, Finance, and Operations.

Camp Simcha utilises the Charity Governance Code (November 2020) as a development tool in all areas of governance.

Sub-committees of the Board of Trustees provide an efficient governance structure that aligns trustees’ skills with oversight of the charity’s key activities, in line with individual trustee responsibilities. In accordance with their terms of reference, sub-committees are delegated oversight by the main Board of specific areas of the charity as required. Membership is drawn from the main Board and experienced lay leadership.

The trustees of the charity are appointed by current trustees for at least three years. 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.

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Committee Delegated Responsibility
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Committee Delegated Responsibility
Finance, Audit,
Investment &
Remuneration
Chair: Tanya Persey
Members: Michael
Abrahams, Arieh
Gilbert, Simon
Johnson		 - Financial governance
oversight
- Monitoring overall financial
position and reserve policy
- Budgeting and financial
performance management
- Oversight of the financial
audit process
- Sets and monitors the
charity’s investment
policy and reviews
investments made by the
charity at a high level
- Oversight of remuneration
policy
Risk & Assurance
Chair: Lisa Scott
Members: Gideon
Glass, Jeremy
Herman, Simon
Pollock		 - Oversight of risk
management and
operational and regulatory
risk analysis
- Monitoring all 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
Services
Chair: Elaine Kerr
(until resignation in
January 2026)
Members: Mandy
Isaacs, Karen Millet,
Yisroel Meir Plancey,
Hazel Kaye in 2026		 - Oversight of all services
including assessment and
monitoring of safety and
efectiveness
- Supporting on services
strategy
- Safeguarding policy
oversight
- Reporting to the Board on
service work and proposed
new services

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Trustees’ Annual Report For the Year Ended 31 December 2025

OBJECTIVES & ACTIVITIES

WHO WE SUPPORT

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-limiting, life-threatening or life-changing.

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.

Camp Simcha exists to make a difference to all Jewish children and their families across the spectrum of Jewish observance and affiliation.

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.

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

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Trustees’ Annual Report For the Year Ended 31 December 2025

CONDITIONS WE ARE SUPPORTING

16.2%

1.6% 24 different rare genetic disorders are currently supported by Camp Simcha, Benign some of which are more prevalent in the Jewish tumours Ashkenazi community including Tay Sachs, Canavan Disease, Aicardi-Goutières Syndrome, Joubert Syndrome and Familial Dysautonomia. 4.7% 0.5% 7.9% Acute Eating Trauma disorders

Heart conditions

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4.2%
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Premature babies

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8.9%
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13.6%
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Neurological conditions

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1.6%
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Cancer

Rare genetic conditions

Disorders of the gastrointestinal tract

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11%
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Connective tissue diagnoses

4.7%

Metabolic disorders (includes type 1 diabetes)

Respiratory disorders

2.1%

Brain conditions

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2.6%
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Muscle disorders

Kidney Disease

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1%
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12.6%
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Serious mental health conditions

1%

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Rheumatoid
conditions
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5.8%

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Trustees’ Annual Report For the Year Ended 31 December 2025

1. PRACTICAL AND EMOTIONAL SUPPORT

Family Liaison Officers (FLOs)

Each family’s dedicated support worker is available 24/7, offering emotional support and arranging a bespoke package of practical and therapeutic services. A key aspect of the 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.

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Trustees’ Annual Report For the Year Ended 31 December 2025

Hospital Transport

This is the provision of a 24/7 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 Respite 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 of the sleep that their child’s care needs 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 Sick 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 connect with other families in similar positions and ensuring that they have support when they are receiving overseas treatment.

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Trustees’ Annual Report For the Year Ended 31 December 2025

Malachi’s Story

“When he has liquids he is at risk of aspirating which means his lungs fill up. As a result, we are in and out of hospital – both for planned procedures and emergencies, which is very hard on family life. My oldest daughter Liliana, who is eight, struggles with uncertainty around knowing whether I will be there to pick her up from school.”

“Camp Simcha’s support has been a lifeline in so many ways. My family liaison officer Robyn is wonderful, someone I can talk to and but also there for me in practical ways; she has come to the hospital when we have been admitted, even when we went to Great Ormond Street, bringing food. When Camp Simcha first began supporting us she brought me a hospital bag filled with all kinds of helpful items and treats, which I now have packed ready in case we need to rush to the hospital.

Malachi, aged six, and his family have been supported by Camp Simcha for the past four years after he became ill with a condition later diagnosed as EhlersDanlos syndromes.

His mum Sheryl explains: “It’s a condition which affects the muscles in the body including swallowing, so Malachi had an NG (nasogastric) tube since he was two although he later switched to a peg – and also needs splints for weakness in his ankles. He also has colitis.

For Liliana, Robyn arranged therapeutic art sessions and a Big Sister volunteer Ayala. Now she knows that whatever happens every Tuesday Ayala will come to see her and she absolutely loves her.”

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Trustees’ Annual Report For the Year Ended 31 December 2025

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 specific medical conditions are also arranged regularly to provide critical peer support, e.g. diabetes support evenings.

Animal Assisted Therapy

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.

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Trustees’ Annual Report For the Year Ended 31 December 2025

Yehuda’s story

Yehuda*, was aged four when he was diagnosed with leukaemia. Family life changed overnight – as his treatment meant long hospital stays, isolation due to a bone marrow transplant, not to mention months of uncertainty – which was particularly hard for his three siblings, aged nine, seven and six at the time.

“We contacted Camp Simcha and were assigned a Family Liaison Officer (FLO) who immediately focused on what she could do to support our other children, arranging for the Camp Simcha art teacher to do Sunday afternoon sessions with the girls,” explains Yehuda’s dad Gideon*.

“The support Camp Simcha gives Yehuda’s siblings has been vital for us as a family as his illness has been very hard on them. We literally disappeared one night and barely saw them for a few weeks. Every time we did come home, it was always fleeting, we were tired and then had to go back into hospital for the next round of chemo.

“They really struggled, but what Camp Simcha did was give them positive associations – as well as the art, my FLO sent in lovely volunteers who give them 1:1 attention and do fantastic activities with them.”

*Names have been changed to protect identities

The girls joined the Camp Simcha weekly sibling group, went to sibling retreat and they all went to equine therapy. This gave them outlets to express their emotions, and, just as importantly, brought them fun and happiness. At the group activities they spend time with other siblings in similar situations – other children they can talk to who understand.”

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Trustees’ Annual Report For the Year Ended 31 December 2025

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 individual 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.

Parents’ events

Mums’ and dads’ groups and events in London and Manchester offer peer support and a valuable escape from daily pressures of having a seriously ill child, bringing parents together in relaxed settings with others who understand. Activity-based meet-ups evolve into deeper connections, helping reduce isolation for parents and giving them access to a community of others who understand.

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.

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Trustees’ Annual Report For the Year Ended 31 December 2025

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 retreat is part of our multi-faceted package of care on offer for siblings. It combines a packed schedule of fun with team building and opportunities to share.

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 24/7 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.

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Trustees’ Annual Report For the Year Ended 31 December 2025

Marley’s story

At just four months old Marley, now two, was diagnosed with Tay-Sachs disease, a rare, lifelimiting genetic condition that affects the brain and spinal cord. Camp Simcha came into their lives shortly after.

“Being part of Camp Simcha has connected me with other mums – a community who understands the isolation and the constant juggling of caring for a seriously ill child. You’re in a bubble, fight mode – but through it all, the Camp Simcha family is always there with incredible energy, which is what we need.”

“When we first got the diagnosis, it was horrific, but we decided we were going to create memories,” says his mum Chloe.

“Marley has been given to us for a reason so we decided to make the most of every moment – and Camp Simcha has really allowed us to do this.

“We have a wonderful Family Liaison Officer (FLO) Talia – who I immediately felt I could let my guard down with, someone who understood and cared. She spent time with our older son Hudson and organised family days out that created precious memories.

“In 2025, three weeks after the birth of our third child, Cooper, we attended Summer Retreat. As we arrived, Hudson was whisked off by his volunteer, Maya; he felt immediately comfortable with her and had the best time. Camp Simcha also arranged an experienced carer for Marley, so for the first time I could rest, knowing he was safe. Danny and I even got to sit down and have dinner together on our own!

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Trustees’ Annual Report For the Year Ended 31 December 2025

4. COMMUNITIES OF SUPPORT GROUPS

These are condition-specific support groups for parents ensuring they remain supported, benefitting from Camp Simcha’s guidance and assistance and peer group support 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, allergies, eating disorders and eczema. We were supporting 170 parents via these groups as of December 2025 – and as of June 2026 we have over 250.

“Being part of the Type 1 diabetes support group has been an incredibly positive experience. The WhatsApp group allows us to share common challenges and discover practical solutions together, all within a safe space. Being able to connect with others who truly understand the day-to-day realities of life with Type 1 is comforting and empowering.” Parent on the T1 diabetes group

5. SCHOOL, HOSPITAL AND COMMUNITY INITIATIVES

Schools Support Programme Camp Simcha offers support for school staff dealing with siblings or friends of a child who becomes ill or passes away.

Great Ormond Street Hospital Shabbat Room

Camp Simcha is very proud to have recently taken responsibility for managing the Shabbat Room at Great Ormond Street Hospital, working alongside the hospital chaplaincy. The room is open 24/7 and includes dry food cupboards, a fridge-freezer stocked with food, a dining table, a hot cupboard for Shabbat and many essential items that allow families to feel supported and cared for at an incredibly difficult time.

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Trustees’ Annual Report For the Year Ended 31 December 2025

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.

Schools and Communities Programme

We have continued to work with schools, nurseries, synagogues, youth groups and other communal 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.

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.

“Thanks to your kind donations we were able to provide multiple presents to all 7 paediatric wards. We would not have been able to achieve this without your support, and we hugely appreciate the support you give us. As a Play Team we are unfunded so heavily rely on donations to support our patients, not just during the holiday season, but throughout the entire year.”

Play specialist, Kings College Hospital Trust

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Trustees’ Annual Report For the Year Ended 31 December 2025

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 our 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 are part of our Clinical Advisory Group, as well as those who attend the residential and non-residential events, to ensure the safety and well-being of the children.

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Trustees’ Annual Report For the Year Ended 31 December 2025

2025 Services Highlights

January 4-day Shabbat retreat; Manchester dads’ helicopter simulator event; Community outreach first aid training; Launch of Premature Baby Community of Support group.

February

Grandparents’ art workshop event; Chevra teen girls Babylon Park outing.

March

Purim parties in London, Manchester and Great Ormond Street Hospital; Community Blood Drive; Chevra teen girls ceramics event.

April

Passover arts & crafts sent into families; London dads’ table tennis event; Pesach outings.

May

Mums’ Spa Day and Wellness Day; Sibling retreat; London Zoo outing; Chevra teens Go Ape; Launch of research project on Children coping with parental illness: International Nurses’ Day

June

Family retreat; London mums’ babka making event; Chevra teen boys Go-karting.

July and August Keshet Summer Day Scheme – 13 outings in London and Manchester attended by 70% of families; 17 children attend Camp USA; Manchester dads’ games night

September

Rosh Hashanah boxes sent to families; Chevra teen girls babka baking event; South Manchester community Rosh Hashanah event.

October

Gulliver’s Land and Chessington outings; New Eating Disorder Community of Support group launched.

November

London mums’ sushi making night; Inaugural dads’ Spa night; Chevra teen girls ice skating; World Premature Baby Day and Young Tides packing event; Toy Drive kicks off.

December

Chanukah parties in London, Manchester and Great Ormond Street Hospital; Children’s retreat.

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Trustees’ Annual Report For the Year Ended 31 December 2025

ACHIEVEMENTS AND PERFORMANCE

In 2025, we marked 30 years of supporting Jewish families through the most challenging times of childhood illness.

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1800 1704
1600
1600 1502
1370
1400
1200
1000
800
600
400
200
0
Number of family members supported per year
2022 2023 2024 2025
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120
108
105
101
100 90
85
80
67
57
60
49
40
20
0
2018 2019 2020 2021 2022 2023 2024 2025
Family Referrals
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Trustees’ Annual Report For the Year Ended 31 December 2025

families throughout their journey with us. Supporting them through the most challenging periods of their lives while building their confidence, resilience and ability to move forward independently . As families transition—whether through recovery, growing into adulthood services or tragically through bereavement—the charity provides ongoing guidance, practical tools and signposting to appropriate agencies , ensuring they feel validated, connected and never suddenly without support. This long-term, evolving relationship enables families not only to cope, but to remain part of a supportive community , with many going on to mentor others and contribute back through volunteering and advocacy .

We thank them all for being essential partners in our work .

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Trustees’ Annual Report For the Year Ended 31 December 2025

RISK & SAFEGUARDING

Risk is an everyday part of charitable activity, 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.

The trustees assess the principal charity risks. The Risk and Assurance sub-committee is delegated oversight 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, mitigate 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.

All areas of work carried out are appropriately risk assessed and staff and volunteers are appropriately screened, trained and supervised.

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:

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.

In 2025, policies were updated with reference to changes in legislation and reflecting on safeguarding cases from the wider charity sector.

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Trustees’ Annual Report For the Year Ended 31 December 2025

FINANCIAL REVIEW

Camp Simcha’s financial strategy is designed to support long-term sustainability, underpinned by strong budgetary control and regular review of forward-looking cashflow forecasts.

2025 has been a financial year characterised by a challenging economic environment, with ongoing inflation, including rising costs and continuing pressure on both household and organisational expenditure.

These factors have directly impacted our donors and the cost of delivering Camp Simcha’s services. Increases in employer’s National Insurance contributions have led to higher staffing costs at a time of growing demand. As with many service charities, a significant proportion of expenditure relates to staffing. With our highest new family intake to date, careful planning has been essential to ensure economies of scale have been achieved without compromising service quality.

Financial discipline and oversight is integral to our ability to sustain our levels of support. The charity has a proactive approach to financial and business management. This has included careful control of expenditure, ongoing review of suppliers and partnerships, and a focus on operational efficiencies, supported by increased use of technology. Our new robust cloud-based accounting system, AccountsIQ, has enhanced the speed and quality of financial reporting, supporting ongoing business analysis and enabling more effective decision-making across the charity. Investment in systems integration has improved processes further, reduced duplication and enabled staff to focus more time on delivering high-impact services.

The charity has also continued to diversify its income streams, supporting sustainable fundraising despite the external environment.

Trustees consider the charity’s short, medium and longer-term priorities, evaluating financial plans regularly ensuring that all actions are in the interests of the charity and its beneficiaries, in line with its charitable objectives. Trustees have a duty to safeguard the welfare of staff, volunteers and the families we support, and to protect and properly manage the assets of Camp Simcha.

In compliance with the charity’s investment policy, to protect existing charity reserves against inflation, longer-term funds remained invested with Quilter Cheviot Investment Management in an appropriate diversified investment portfolio focused on both capital appreciation and income generation. In 2025, trustees agreed to continue the investment strategy securing strong rates of return available from investing c.75% of longer term funds in gilts and similar low risk investments based on willingness to accept risk and time horizon. c.25% of the total portfolio remained invested in the existing low risk charity investment funds. Our short-to-medium-term funds are invested in a cash management platform where they generate above inflation returns while at the same time providing Camp Simcha liquidity when needed and diversification from other banking arrangements.

Trustees have designated unrestricted reserves in the financial statements for the year ended 31 December 2025 to the New Services & Projects fund and the Investments fund.

The New Services & Projects fund of £53,000 includes our acute trauma service, 18+ provision and our Communities of Support reflecting the trustees’ forward-looking approach to ensuring that commitments to important new beneficiary groups and new services continue to have financial backing.

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Trustees’ Annual Report For the Year Ended 31 December 2025

To strengthen income resilience with reserves, designated funds now includes an allocation of investments, providing a sustainable income stream to support ongoing service delivery. This Investments designated fund of c.£1.62m are investments primarily held to generate income in support of the charity’s objectives. Given current fundraising uncertainty and dependence on voluntary donations, designating investment funds will help strengthen the charity’s financial resilience and support the continuity of essential services.

The Statement of Financial Activities sets out our 2025 results. In 2025, Camp Simcha’s income reached £4,441,857 (2024: £2,339,688) funded significantly by our successful biennial online campaign. Refer to Fundraising Strategy for more on voluntary income generation. Investment income included dividend income and interest income, which grew 22% in 2025 to £184,462 (2024: £151,426).

Expenditure grew 2.5% to £3,291,491 (2024: £3,138,667). Strong financial management and economies of scale helped us control our costs while the number of families we supported in the year grew by 10%. The charity generated a net surplus of £1,150,366 (2024 net deficit: £(798,979)) before unrealised investment gains.

Our biennial fundraising cycle budgets alternating years of net deficits and net surpluses. In 2025 Camp Simcha had a surplus and 2024 was a deficit year because there was no online campaign. A net deficit is budgeted for 2026. The next online campaign is planned for early 2027.

The Trustees are satisfied that, despite a challenging environment, Camp Simcha has maintained strong financial stewardship, continued to deliver high-quality support, and safeguarded its long-term sustainability.

How we raised £4,441,857 in 2025

Match Funding Campaign (MFC) 63% Appeals, Trusts & Patronage (non-MFC) 18% Sponsored and other events 12%

Investment income 4%

Donations in kind 2% Legacies 1%

26

Trustees’ Annual Report For the Year Ended 31 December 2025

RESERVE POLICY

Camp Simcha has a policy to target free reserves of at least 6 - 12 months of expenditure. At 31 December 2025, the charity held free reserves of £3,286,550, equivalent to approximately 11 months of forecast expenditure for 2026 (2024: £3,274,856; 11.5 months). Trustees are satisfied that this represents an appropriate level of reserves within the target range, given the uncertain economic environment and the charity’s reliance on voluntary income from community donors.

Camp Simcha derives its income solely from voluntary donations, with a significant proportion received on a biennial basis through its Match Funding Campaign. This results in inherent income volatility between years. While the charity continues to diversify its income streams and increase fundraising activity in non campaign years, the timing of income receipts remains higher in campaign years.

Under the revised policy, trustees expect reserves to be towards the lower end of the range in years without an online crowdfunding campaign and towards the upper end in years when the Match Funding Campaign takes place.

Trustees consider that maintaining free reserves within a range of 6–12 months of expenditure remains appropriate to ensure the charity can continue to deliver its services at a meaningful level in the event of a reduction in income or an increase in demand. Reserves are reviewed regularly to ensure they remain aligned with the charity’s risk profile and operational needs. Trustees also recognise the importance of maintaining sufficient reserves to support existing beneficiaries for a reasonable period in all circumstances.

In December 2025, trustees reviewed the charity’s reserves policy. Factors considered included the charity’s complete reliance on voluntary funding, the growing number of families supported, wider economic uncertainty, and the potential impact of global events on the UK Jewish community and fundraising.

Following this review, trustees approved a change in policy from a target of 9–12 months of expenditure at the low point of a two year cycle to an annual target of 6–12 months of annual expenditure. This change is intended to provide a broader target range accounting for the uncertainty of forecasting and also to consider the impact of the biennial fundraising time period on the charity’s reserves position from year to year.

27

Trustees’ Annual Report For the Year Ended 31 December 2025

FUNDRAISING STRATEGY

Camp Simcha receives no government funding and is entirely reliant on voluntary income.

Our fundraising strategy is diversified across two key areas:

----- Start of picture text -----
Major
Individual Donors &
donations
Charitable
50% Trusts
50%
----- End of picture text -----

We are supported by a relatively small number of major donors and charitable trusts and thousands of individual donors in the wider community.

In March 2025, Camp Simcha held its biennial Match Funding Campaign, which generated approximately £3million from more than 13,000 donations. In addition to raising vital funds to sustain Camp Simcha’s services, this online crowdfunding campaign actively engaged hundreds of supporters and beneficiary families in fundraising activity. The campaign’s extensive reach also significantly increased awareness of our work, resulting in a rise in family referrals following the campaign period. Income from Trusts and Foundations totaled approximately £250,000 during the year. We continued to nurture long-standing relationships with trusts that have supported Camp Simcha consistently over many years, while also developing new relationships to secure additional funding opportunities.

Camp Simcha benefits from the support of more than 650 major donors who contribute more than £1,000 annually. We maintain regular engagement with these key supporters

throughout the year to ensure they remain informed about the impact of their contributions and connected to the charity’s work.

Our tiered Patronage Scheme comprises:

----- Start of picture text -----
7%
9%
51%
32%
Friends (£3,000+)
Patrons (£7,500+)
Benefactors (£15,000+)
Guardians (£25,000+)
----- End of picture text -----

Number of donors in our Patronage Scheme

We also run a range of fundraising events and challenge activities throughout the year. This area saw significant growth in 2025, with events generating over £275,000 and challenge activities raising in excess of £200,000.

28

Trustees’ Annual Report For the Year Ended 31 December 2025

Key events included our annual Ladies Lunch, which welcomed 300 guests, and our Whisky Tasting event attended by 150 guests.

Our main challenges included London and Manchester marathons, the Great Manchester Run, London Landmarks Half Marathon, Manchester Abseil at the Trafford Centre, the Maccabi GB Community Fun Run, and a 26-mile walk organised by a beneficiary family with 60 participants.

The Loftus Family B’nei Mitzvah Programme also continued to grow, both in participation and income generation. During the year, 153 young people across London and Manchester took part in the programme, collectively raising more than £57,000.

During 2025, Camp Simcha conducted postal appeals in March, September and December, which together generated close to £170,000 in income.

We are so appreciative of every donation made to Camp Simcha and thank all our donors for ensuring we can provide our vital services.

Camp Simcha has membership with the Fundraising Regulator & the Chartered Institute of Fundraising and adheres to the Fundraising Code of Practice

29

Trustees’ Annual Report For the Year Ended 31 December 2025

ASPIRATIONS FOR THE FUTURE

1. Strengthening strategic partnerships within schools, hospitals and the community

We will deepen and expand our partnerships across many organisations, hospitals and schools to ensure earlier identification of families and more coordinated, holistic support. We have a clear strategy to engage hospitals. Increasing our schools’ interaction, we can deliver our message directly through workshops.

By continuing to build these trusted relationships with professionals on the frontline, we can increase referrals, strengthen understanding of Camp Simcha’s role and ensure families are connected to the right support at the right time.

These partnerships also enable us to work more collaboratively across the system, sharing expertise (e.g. Jewish Awareness Training in hospital), aligning appropriate services, and avoiding duplication so that families experience a more seamless journey of support.

In schools, this includes increasing awareness, supporting staff and ensuring that children and their siblings are better understood and supported within their educational environments.

Over time, this approach will be able to embed Camp Simcha more deeply within the infrastructure of the community and healthcare system, creating a stronger, more sustainable network of support around every family we serve.

2. Further strengthening of our Communities of Support

Building on the success of our existing Communities of Support, we would like to continue to grow and diversify this model to reach more families living with specific medical conditions. These support groups create safe, trusted spaces where families can access tailored, condition-specific guidance, share lived experience and build strong peer connections. This not only reduces isolation but deepens families’ understanding and confidence as they navigate their long-term journey.

As this model develops further, it can play an increasingly important role in widening access to Camp Simcha. By increasing awareness and visibility across the community and among professionals, these groups can generate new referral pathways. They also enable us to support families who may not yet require intensive intervention, as well as those transitioning out of crisis support, while still providing meaningful, high-quality engagement.

Over time, we hope this model will continue to evolve through the introduction of new condition-specific groups and broader community awareness. In doing so, Communities of Support offers us a sustainable model of growth, allowing us to reach more families while ensuring that we can continue to provide a high level of support to those families who need it most.

30

Trustees’ Annual Report For the Year Ended 31 December 2025

3. Diversifying and growing income streams

To ensure long-term sustainability and service levels, we aim to continue to diversify and strengthen our income streams, building on the strong foundations laid over the past year. Following the successful launch of our Business Network, we hope to also deepen corporate engagement. We also plan to launch Young Camp Simcha to inspire and mobilise the next generation of supporters, who are often our alumni.

Alongside this, we are preparing for our major Match Funding Campaign in 2027, an important opportunity to engage the full breadth of our community and significantly grow our fundraising reach. Central to this ambition is a continued focus on donor engagement at every level ensuring that every supporter, whether long-standing or new, feels connected to the impact of Camp Simcha.

Through more intentional storytelling and clear marketing, meaningful touchpoints, proactive ambassadors and a further articulation of the impact of Camp Simcha, we plan to strengthen relationships, build loyalty and encourage deeper, long-term support. By combining community-led fundraising, strategic partnerships and innovative engagement approaches, our aim is to create a stronger, diverse and sustainable funding model to support our continued growth.

4. Expanding volunteering opportunities

Our aim is to continue to grow and diversify volunteering opportunities, enabling more people to play an active role in supporting Camp Simcha’s work. This includes expanding roles such as hospital drivers, charity event volunteers and office-based support, ensuring there are meaningful entry points for individuals with different skills, availability and interests.

By broadening our volunteering offer and therefore our number of volunteers, we hope to not only strengthen the delivery of our services and the organisation but also deepen community engagement and involvement. Volunteers become ambassadors for Camp Simcha, extending our reach, increasing awareness and helping to connect more families to our support.

This approach creates a positive cycle of volunteer growth: greater involvement increases visibility, strengthens networks, and helps manage costs. Over time, a more diverse and engaged volunteer base will play a vital role in supporting the wider organisation and extending the warmth, care, and personal connection at the heart of Camp Simcha across the community.

31

camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Trustees, Annual Report For the Year Ended 31 December 2025 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 15 no relevant audit information of which the charitable company's auditors are unaware,, and the trustees have taken all steps that they oughtto have taken to makethemselve5aware 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 Trustee5 Meeting in accordance with the requirements of the Companies Act 2006. Signed on behalf ofthe Board ofTrustees'. Simon 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.. 20LI 20 32

Independent Auditor’s Report To the members of Camp Simcha For the Year Ended 31 December 2025

Opinion

We have audited the financial statements of Camp Simcha for the year ended 31 December 2025 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),

Opinion on Financial Statements

In our opinion the financial statements:

Basis for Opinion

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

Conclusions Relating to Going Concern

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the 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.

Other Information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our 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 in 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.

33

Independent Auditor’s Report To the members of Camp Simcha For the Year Ended 31 December 2025

We have nothing to report in this regard.

Opinion On Other Matter Prescribed by The Companies Act 2006

In our opinion, based on the work undertaken during the audit:

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.

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:

Responsibilities of the Trustees

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

In preparing the financial statements, the Trustees are responsible for assessing the 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.

Our Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue 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 a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

34

Independent Auditor’s Report To the members of Camp Simcha For the Year Ended 31 December 2025

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 in respect of irregularities, including fraud. The extent to which our procedures can detect irregularities, including fraud are set out below.

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 detect all irregularities, including those leading to a material misstatement in 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, forgery, collusion, omission, or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditor’s report.

35

camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILLCHILDREN Independent Auditor's Report To the members of Camp Simcha For the Year Ended 31 December 2025 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, for this report, or for the opinions we have formed. Anthony Epton {Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG Date.. 36

Statement of Financial Activities (incorporating an Income and Expenditure Account) For the Year Ended 31 December 2025


Note
Income from:
Donations and legacies
3
Other fundraising
4
Investment income
5
Total income
Expenditure on:
Generating voluntary income
6
Charitable activities
6
Total expenditure
Net income/ (expenditure) before net
gains/(losses) on investments
Net gains /(losses) on investments
Net income/ (expenditure) for the year
7
Transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
3,526,912
400,082
184,462
4,111,456
653,753
2,322,931
2,976,684
1,134,772
55,661
1,190,433
-
1,190,433
3,793,808
4,984,241		 Restricted
Funds
£
219,463
110,938
-
330,401
-
314,807
314,807
15,594
-
15,594
-
15,594
84,923
100,517		 2025
Total
Funds
£
3,746,375
511,020
184,462
4,441,857
653,753
2,637,738
3,291,491
1,150,366
55,661
1,206,027
-
1,206,027
3,878,731
5,084,758		 2024
Total
Funds
£
1,767,102
421,160
151,426
2,339,688
621,538
2,517,129
3,138,667
(798,979)
1,194
(797,785)
-
(797,785)
4,676,516
3,878,731

There were no other recognised gains or losses other than those stated above.

37

camp SiMCHa MAKING A DIFFERENCE FOR SERIOUSLY ILL CHILDREN Balance Sheet As at 31 December 2025 2025 2025 2024 2024 Note Flxèd assèts: Tangible assets Investments 24,691 2.225,273 2,249,964 21,952 1,375,935 1,397,887 io Current assets: Debtors Cash at bank and Sn hand li 130.647 2,938,259 3,068.906 108.655 2,608,894 2,717,549 Llabllltles: Credltors.. amounts falling due within one year Nèt current assets 12 234,112 236,705 2,834.794 2,480,844 Total net assets 5,084,758 3.878.731 Funds Restricted fund5 Unrestricted funds: Deslgnated funds General funds Total unrestrlcted funds 14 100,517 84,923 1,673,000 3,311,241 497,000 3,296,808 4,984,241 3,793,808 Total funds 5,084,758 3,878,731 The financlal statements have been prepared In accordance wlth the speclal provlslons for small companles under Part15 of the Companles Act 2006. Approved by the Trustees on and $18ned on thelr behalf by.. 2<)Èh Jdig 2,,26 Slmon Johnson Chalrman Company règlstratlon no. 11478657 The attached note5 form part ol the financial statements. 38

Statement of Cashflows For the Year Ended 31 December 2025

Note
Net cash provided by / (used in) operating activities
15
Cash flows from investing activities:
Interest/ rent/ dividends from investments
Sale/ (purchase) of fixed assets
Sale/ (purchase) of investments
Cash provided by / (used in) investing activities
Cash flows from financing activities:
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment
Cash provided by / (used in) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Change in cash and cash equivalents due to
exchange rate movements
Cash and cash equivalents at the end of the year
16		 2025
£
184,462
(13,384)
(793,677)
-
-
-		 2025
£
951,964
(622,599)
-
329,365
2,608,894
-
2,938,259		 2024
£
151,426
(3,720)
(54,222)
-
-
-
 2024
£
(813,035)
93,484
-
(719,551)
3,328,445
-
2,608,894

39

Notes to the Financial Statements For the Year Ended 31 December 2025

1 Accounting Policies

a) Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 - effective 1 January 2015) - (Charities SORP FRS 102) and the Companies Act 2006.

The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b) Going Concern

The Trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c) Income

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

For legacies, entitlement 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 notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

d) Donations of Gifts, Services and Facilities

Donated professional services 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 met, the receipt of economic 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 (FRS 102), volunteer time is not recognised so refer to the Trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

f) Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

40

Notes to the Financial Statements For the Year Ended 31 December 2025

g) Expenditure and Irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, payroll and governance costs which support the charity's activities. These costs have been allocated between the cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.

i) Operating Leases

Rental charges are charged on a straight-line basis over the term of the lease.

j) Tangible Fixed Assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

˜ Fixtures and fittings 25% Reducing Balance ˜ Computer equipment 25% Straight Line

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l) Cash at Bank and In Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m) Creditors and Provisions

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 to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n) Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

41

Notes to the Financial Statements For the Year Ended 31 December 2025

2 Detailed comparatives for the statement of financial activities

Income from:
Donations and legacies
Other fundraising
Investment income
Total income
Expenditure on:
Generating voluntary income
Charitable activities
Total expenditure
Net income / expenditure before gains /
(losses) on investments
Net gains / (losses) on investments
Net income / expenditure
Transfer of funds from Camp Simcha
Trust
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
1,621,339
341,379
151,426
2,114,144
621,538
2,329,779
2,951,317
(837,173)
1,194
(835,979)
310
(835,669)
4,629,477
3,793,808		 Restricted
Funds
£
145,763
79,781
-
225,544
-
187,350
187,350
38,194
-
38,194
(310)
37,884
47,039
84,923		 2024
Total
£
1,767,102
421,160
151,426
2,339,688
621,538
2,517,129
3,138,667
(798,979)
1,194
(797,785)
-
(797,785)
4,676,516
3,878,731

42

Notes to the Financial Statements For the Year Ended 31 December 2025

Donations
Crowdfunding campaign
Donations in kind
Legacies		 Unrestricted
£
667,610
2,739,913
67,423
51,966
3,526,912		 Restricted
£
134,677
84,786
-
-
219,463		 2025
Total
£
802,287
2,824,699
67,423
51,966
3,746,375		 2024
Total
£
1,427,203
274,038
50,861
15,000
1,767,102

Included in unrestricted income from “Donations and legacies” are non-monetary gifts aggregating £67,423 (2024: £50,861). This amount has similarly been included within Unrestricted Charitable Activities (Note 6).

4 Other fundraising

Sponsored and other events
Income from investments
Bank interest
Dividends		 Unrestricted
£
400,082
400,082
Unrestricted
£
158,952
25,510
184,462		 Restricted
£
110,938
110,938
Restricted
£
-
-
-		 2025
Total
£
511,020
511,020
2025
Total
£
158,952
25,510
184,462		 2024
Total
£
421,160
421,160
2024
Total
£
143,040
8,386
151,426

5 Income from investments

43

Notes to the Financial Statements For the Year Ended 31 December 2025

6 Analysis of expenditure

Charitable Expenditure

Charitable Expenditure
Direct Staff costs
Other direct costs
Support Costs
Staff costs
Governance
Financial Management
Information Technology
Premises (including depreciation)
Central costs (including insurance)
Compliance & Human Resources
Total expenditure 2025
Total expenditure 2024		 Family
Services
Community
Programmes &
Outreach
Cost of
generating
voluntary
income
2025 Total
2024 Total
£
£
£
£
£
728,532
195,600
282,589
1,206,721
1,107,243
1,238,447
113,881
281,623
1,633,951
1,610,045
167,090
26,290
47,928
241,308
227,425
4,351
685
1,248
6,284
6,634
28,076
4,417
8,053
40,546
18,745
41,424
6,518
11,882
59,824
54,131
27,398
4,310
7,859
39,567
37,235
34,608
5,445
9,927
49,980
51,701
9,216
1,450
2,644
13,310
25,508
2,279,142
358,596
653,753
3,291,491
-
2,123,060
394,069
621,538
-
3,138,667

Family Services include practical and emotional beneficiary services delivered through social worker interventions and assessments and family liaison officers (FLOs). The services include several residential retreats, 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 Hospital Programmes, the Annual Toy Drive, Community Health Initiatives, the Schools Programme and the Champions Programme for outreach to families who can benefit from Camp Simcha services.

Included within Charitable Expenditure: Family Services & Community Programmes & Outreach are non-monetary gifts aggregating £49,423 (2024: £50,861). Additional non-monetary gifts included a car valued at £8,000 and clothes valued at £10,000, bringing the total non-monetary gifts to £67,423. This amount has similarly been included within Income from donations and legacies (Note 3).

Support costs are allocated to charitable expenditure and the cost of generating voluntary income in proportion they comprise of total charity expenditure.

Governance includes audit and legal fees.

Financial Management includes payment portal fees (higher in 2025 due to the online crowd-funding campaign), bank charges, investment management fees and credit card charges.

Information Technology includes broadband, software, hardware and all IT services, licences, cyber-risk protections and secure data storage.

Premises includes rent for London and Manchester premises and amortisation and depreciation.

Central costs include all insurances, subscriptions, postage and delivery, office running costs, and staff training and staff development.

Compliance & Human Resources (HR) includes recruitment, staff DBS, compliance and HR and Health & Safety consultancy fees. (2024 recruitment fees significantly higher than 2025 due to recruitment of the new CEO).

44

Notes to the Financial Statements For the Year Ended 31 December 2025

7 Net (expenditure)/ income for the year

Net (expenditure)/ income for the year
This is stated after charging / (crediting): 2025 2024
£ £
Operating lease rentals:
Property 53,058 51,008
Depreciation 10,645 9,044
Auditor's remuneration:
Audit fees 5,000 5,000

8 Analysis of Staff Costs, Trustee Remuneration and expenses, and the Cost of Key Management Personnel

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes

£60,000 - £69,999
£70,000 - £79,999
£80,000 - £89,999
£90,000 - £99,999
£100,000 - £109,999		 2025
£
1,258,736
139,158
50,135
1,448,029
2025
No.
1
-
2
-
1		 2024
£
1,171,749
108,427
54,492
1,334,668
2024
No.
-
-
2
-
1

The total employee benefits including pension contributions of the key management personnel for the year was £529,359 (2024: £533,184).

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 to the charity other than as disclosed in Note 18 related party transactions.

Staff numbers

The average number of employees (calculated on the basis of full-time equivalents) during the period was as follows:

Charitable activities
Income generation
Support		 2025
No.
17
4
4
25		 2024
No.
17
4
4
25

45

Notes to the Financial Statements For the Year Ended 31 December 2025

9 Tangible fixed assets

Cost
At the start of the year
Additions in year
Disposals in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year
10
Investments
Listed investments
Market value at the end of the year
Movements:
Market value at the start of the year
Additions at cost
Disposals proceeds
Net gain/ (loss) on investments
Market value at the end of the year
Unlisted equity investments
Total
Total investments		 Motor
vehicles
£
-
8,000
-
8,000
-
-
-
-
8,000
-		 Furniture, Fixtures
and Equipment
Total
£
£
79,422
79,422
5,384
13,384
-
-
84,806
92,806
57,470
57,470
10,645
10,645
-
-
68,115
68,115
16,691
24,691
21,952
21,952
2025
£
2024
£
2,225,267
1,375,929
2,225,267
1,375,929
1,375,929
1,320,513
1,600,833
829,832
(807,156)
(775,610)
55,661
1,194
2,225,267
1,375,929
6
6
6
6
2,225,273
1,375,935		 Total
£
79,422
13,384
-
92,806
57,470
10,645
-
68,115
24,691
21,952
2025
£
2,225,267
2,225,267
1,375,929
1,600,833
(807,156)
55,661
2,225,267
6
6
2,225,273

The unlisted equity investment represents 6% of the total shares across all share classes in an unlisted investment company which were donated to the charity during 2024. On 31 March 2025, the net assets of the unlisted investment company were £3.5m and mostly represent the value related to one building. The fair value of this unlisted investment shareholding cannot be measured reliably noting the minority holding and the rights attached to these shares. Therefore, the shares have continued to be measured at initial cost value.

46

Notes to the Financial Statements For the Year Ended 31 December 2025

11 Debtors

Other debtors
Prepayments and accrued income		 2025
£
25,713
104,934
130,647		 2024
£
17,000
91,655
108,655

Prepayments includes deposits to secure suppliers for events to be held early in 2026. Accrued income includes interest income and gift aid accruals.

12 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals
Deferred income
Deferred income
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2025
£
64,140
50,363
6,600
113,009
234,112
2025
£
138,579
(138,579)
113,009
113,009		 2024
£
43,796
47,730
6,600
138,579
236,705
2024
£
5,211
(5,211)
138,579
138,579

13

Analysis of net assets between funds

Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year		 General
unrestricted

£
24,691
605,273
2,681,277
3,311,241		 Designated

£
-
1,620,000
53,000
1,673,000		 Restricted
£
-
-
100,517
100,517		 Total
funds
£
24,691

2,225,273
2,834,794
5,084,758

47

Notes to the Financial Statements For the Year Ended 31 December 2025

14
Movements in funds

Restricted funds:
Family Services
Retreat, Keshet and Camp
Other
Total restricted funds
Unrestricted funds:
Designated funds:
New Services & Projects
Mental health
Investments
General funds
Total unrestricted funds
Total funds		 At the start
of the year
£
52,223
-
32,700
84,923
-
497,000
-
3,296,808
3,793,808
3,878,731		 Incoming
resources
& gains
£
208,302
47,800
74,299
330,401
53,000
1,620,000
2,494,117
4,167,117
4,497,518		 Outgoing
resources
& losses
£
209,992
47,800
57,015
314,807
-
497,000
-
2,479,684
2,976,684
3,291,491		 Transfer
between
funds
£
-
-
-
-
-
-
-
-
-		 At the
end of
the year
£
50,533
-
49,984
100,517
53,000
1,620,000
3,311,241
4,984,241
5,084,758

Designated funds for 2025 continues to protect new services and new projects. It includes our acute trauma service, our 18+ provision and our Communities of Support. An Investments designated fund of £1.62m has also been earmarked for investments primarily held to generate income in support of the charity’s objectives. Given current fundraising uncertainty and the charity’s dependence on voluntary donations, designating investment funds will help strengthen the charity’s financial resilience and longer-term sustainability.

Reconciliation of net (expenditure) / income to net cash flow from operating activities

Net (expenditure)/ income for the reporting period
(As per the statement of financial activities)
Depreciation

Interest, rent and dividends from investments
(Gains)/ losses on investments
(Increase)/ decrease in debtors

Increase/ (decrease) in creditors
Net cash provided by / (used in) operating activities		 2025
£
1,206,027
10,645
(184,462)
(55,661)
(21,992)
(2,593)
951,964		 2024
£
(797,785)
9,044
(151,426)
(1,194)
(11,816)
140,142
(813,035)

15

48

Notes to the Financial Statements For the Year Ended 31 December 2025

16
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
17
Operating lease commitments
Less than 1 year
1 - 5 years
Over 5 years		 On 1
January
2025
£
2,608,894
2,608,894		 Cash flows
£
329,365
329,365		 Other
changes
£
-
-
Property
2025
£
53,878
159,227
-
213,105		 On 31
December
2025
£
2,938,259
2,938,259
Property
2024
£
51,008
204,032
-
255,040

18 Related party transactions

There are no related party transactions in the year.

49