Chai'ity registration nuinber.. 1182807 Chabad Community Care Annual Report and Financial gtatements for the Year Ended 31 Dccember 2021 Gordon Le BA, FCA Charleied Acbountant Gordon Levy Limited Suite 5, 4tlTr Floor 3 Universal Squarc Devonshire Street North Manchester, Ml 2 6JH
Ch#bad Community Care Contents Referm¢e 2nd Administrative Details Trustees, Report 2to4 Statement of Trustccs, Responsibilities IDdep¢ndeni Examiner's Report StatemEnt of Financial Activities Balance Sheet Notes to the Financial Statements 810 13
Chab2d Community Care Reference and Administrative Details Trustees David Jaffe MiGhael sh'p Iirsigned 31 July 2022} Ruqu¢l Jaffe Raymond DcTrnn Cassandra Horwich Principfil Office Aliya Centre 471 Bury New Road Manchcster M7 3NG Charity Registration Number 1182807 Indtptndent Examiner Gordon l.evy BA, FCA Chartered Accountant Gordon LeNy Limited Suite 5, 4th I".loor 3 Upivei'sal Square Devonshire %ireei North Manchester. M12 6JH Page I
Chabad Community Care Trustees, Report The trustees present the annual report tog¢ther with the financial st&teTnents of the charity for the year ended 31 DecembBr 2021. Objt£tives and aetiTritles This 18 the atmual repoit of the Irusiees ofchabad Community Care. This year saw ¢xpansioll of the Gharity's Aliya Youth project focusing on providing support to teenagers and young adults within the Jewish community of Greater Manchester. Support to the oldtr and VLilnei'able membei? of the community continiied growing in parallel to this new proje¢t as described below. The Covid.19 pandemic had a major effect on our opei'ations actually increasing our Scope 2nd impact. Support for the tldti'ly To PTOtect the healtli of OLlI' members, we closed our luncheon club in advance of the pandemi¢. Sincc thcn, 5UPPOrt to the community has been through & combinaliott of telephone contact, the provision of csscntial siipport workei's, a lot more home support, soGially distanced music pcl'foi'mances l'anged oiitside apartment bloGks and homes, and assistancc with shopping through the CoronaviTUS Delivery Squad Angels ICSDAI a jvint initiative wilh Lubavitch South Manchester ILSMI. This has continiied after Covid with ¢ver mor¢ people accessing our services. Our Coron& ViTU5 Tesponse activities provided approyimately 7,500 support phone calls and 4,500 'love suppoit packages" to the isolated & sl)ielded. In the re¥ion of 3,200 people enjoy our gaTden singeiElp13yel'. As Part of the CSDA initiative our staff and volunteers have, with LSM, helped to make over 8,OQO hoine deliveries of food and css¢ntial items 10 membeTS of the coinmunity since March 2020 and tPS continued after Covid for the isolatcd, infirm and viilnerable. Taken gtheT our &ctivitle5 during the pandemic dclivered Dvcr 18,000 engagements with the lonely and isolated in our commiinity and has set a spi'ingboavd for growoh post Pandemic. A review has been nTn of the seivices that we provide reflecting the evolving demund for our services and the longer-temi impaLI of Ilie pandernic. Aliya Youth project The Aliya Youth project started in .Tanuary 2020 and was almost immediately shut doivn by the Pandemic. At the same time, we leased a sultable premises in a central location within OLir client community Actual Aliya Youth 0rationS Gominenced following thc lifting of the first national lockdown wTth the oi'gAnization ot'a nEllnber of i?rnbles and other outdoor activitlC5 consistent with government social distancing regiilaiiong. ndooT operations weiE delayed until Octobcr 2020 due to the extensTve planning needed to ensure Covid-secuiE opei'ations. As restrictions lifted Ilie prograin expanded greatly as tlie impact of the pandemic on the youth bEc#itte more apparent. The project de21s with somc very s¢veiE T55ues. Page 2
Chabad Community Care Trustees, Report Ovei. 200 people a week now altend tlie Aliya Centre including it¢overy suppoit meelings, giTIs boys pi'ogi'ams. one to one therapy Ee4%ions and comilluRity dinners. Suicide amongst oui. target age group is on the TllGrease and was Dne of the main re2sons that the Aliya Youth project was initiated. Aliya has trnined suicide prevention woi'kers and has been involved in many suicide interventions as well a5 SUPPOrt for people willi tnental Iiealth cli&llenges. The project has partneird ivith oth¢r charitable organizations to offei. as comprehensive package of servi¢¢s as possible, and wc make our premises avatlable 10 oui. partners when appropi'iate. In iolal during 2021, Aliya Youtli has had over l 0,000 engagemtnts with individuals requirinE .iupport, with soime of these being in severe ci'isis situations. Thi.8 indicates a much faster gi.01Tr in demand for our services that we anticipated, reflecting the depth ot the mental health crisis in the Lommiinity. Responding to this crisis will p05e challeiiE&q Wlth respect lo increasing resources and raising the fllnds i'equired to finance the activities. Management Tn providing oui. seivices Chabad Community Care ivorkg in close partnership with Lubavit¢h South Manchester ILSMI,'I'l)c ti'ustces would like to formally rttcord theii. appi'Eciation for the ongoing suppoit of LSM. As with any Lharity, challenges are posed by the nced to both covei. ongoing operating ¢02t% and to d¢velop adequate reseives foi. lh¢ futiii'e. The growth in demand foi. Aliya Youth project seivices is much f&8tei' than expe¢ied an(1 ha created the need for additional resources to manè)ge Ihe delivery of project PTogi'ams within the next year, and if aintained will irquirc the identitication ot'larger premises in tlic viGinity. Funding for the Aliya Youth pi'()je¢t Is segregated into a separate bank account to assist in propel. manageinent of our resources. although the tiStee* retain the Liisirttion to Use avaÈlable uni'estricted filnds in siipport of the project. The charity ¢ontinurb to be financially solvent and has iEcruited additional fundrai8ing expertise to focus on funding Ilie gTOWth of the AIiy2 Youth project. Et is our long-ierm airn to liave a slatTing complenient tliat is totally dcdicated to Chabad Cominunity, Care and Aliya Youth project actlVTtie%, while conlinuing to work partnership with Lubavitch South Manchester and other OTganisatiori8 for the wider benefit of th¢ eOmTnunity that we all serve. OT Reference and Administrative Details, see page l. Regulatory compliance has contTnued to be a key foGus of attention during the year, with specific policies and procedures being iipdated to retlect changes in circumsian¢e. Registration with the Information Commissioner's OtTi¢e for data PTOtBction PUTposes and with the office Df the Fundraising RegulatOT has been maintained. SafeELiarding is a prirDary i8$11¢ of ¢on¢crn in all of oui. aGtivities, and while no events of cDn¢eiM have arisen during the year Tequiring onivard reporting to an appropriaie tgency, the ¢haTity continues to use the seivices of Manchester City Council to process applications to the Disclosure and Bai'ring Service. In suinmary. due to the coronavirus pandemic, the charity faced a Challenging year, but has responded well to those ¢hallenges and has Gome out of the Pandemic, stronger and laying the foiindations for futiire gi%h to meet community nteds. Piibllt bertÉflr Tlie triistee8 ¢onfirtn that they have complied with the requirements of sectton 4 of the Chai'ities Act 2011 to have duc regard to the public benefit gutdance publislied by le ChaTity Commission for England 2nd Wales. Page 3
Chabad Community Care Trustees, Report Statement of Trustee5' Responsibilities The trustee5 are responsible for preparing the trLlStees' report and the finan¢ial statements in accordan¢¢ with the United Kingdom A¢¢ounting Standards IUnEted Kingdom Generally Accepttd Accounting Practice} and applicable law and regulations. -l-he law applicable to charities requires the trusiees to prepare financial statements for each financial year whiGh give a true and fail. view of the state of affaiiy of tlie chaiity and of the incoming resources and application of resourtes of the Charity for th&¢ period. In PTeparing these financial 5tsteinents, the tiwstees are i'equired to.. sele¢t suitable accounting poli¢i¢s and then t¢pply them consistently. observc the methods and principles in the Charities SQRP., make judgements and estimate8 that are reasonable and piiident; state wlieilier applicable accounting st8ndards liave been followed, subject to any material departures disclosed and explained in the financial stateinents., and prepare the financial slatemenrs on the going ¢on¢eTn basis unless It l5 inappropriate to presume that the charity will continue in business. The tt'ustees are responsible for keeping proptr accounting records that dis¢ltsge Iiith rea%onable 8ccuracy at any timc the finan¢ial position tsf the chRTity and enable them to ensuiE that the financial stEktcments comply with the Chaiities Act 2011, the applicable Charitie8 IALtounlS and Repoi'ls) Regulations, and the provisions of the constitution. 1.he tswstees are also responsible tor safeguarding the assets of the chai'ily and hence for taking Tea50nablE 5tEP5 for the prevention and detection of fraud and othei. irregularities. The anniial rep011 was approved by the trustees of the charity on 21 October 2022 and signed on it8 belialf by.. Raymond Donn Trustee Page 4
Chabad Community Care Independent Examiner's Report to the trustees of Chabad Community Care I IEport Dn the accounts of the charity for the ye. ended 31 December 2021 whi¢h are set out nn pages 6 to 13. Resp¥ttivt rtsponsibilitits of trusttes examintr 'rhe trustees aTe responsible for die Preparation of tlie account5. The trustees consider that an audit is nDt required for this year under sectiott 144121 of the Charities Act 2011 Iihe 2011 Act) and that an independent exarnination is needed. The chaiity's gross income exceeded £250,000 and I am qualified to iindertake the examination by b¢ing a qualified meinber of . It is my re5pon5ibilily to.. examine the accoiints linder seciion 145 of the 2011 Att. tD follow the procedures laid doivn in the general Directions giv¢n by the Charity Commission undeT seGtion 14515llbl of the 201 l Act; and to State whether paiticular matters have come to my attention. Basis of independent examiner's report My examination ivas caiyitd out in accordancc ivtth Ihc gcneydl Dire¢tion.8 given by the Charity CoinTlli5sion. An examination includes a IEview of the accoullting records kcpt by the charity and a comparison of the accounts pi'esenied with thvse records, It also includes con5idei'ation of any unusLial item8 or di8closiires in the accounts, and seeking explanations from yoii a% tru%tees Lonceming any su¢h Inatteis. The p1CedUreS undertaken do not pi'ovide all ihc cvidcncc that would be requild in an audit and consequently no opinion 1% given a5 to whtthei. Ihe aGcounts Present a 'tTue and fair view, and the report is limited to those matters set out in the nexi statement. Independent ex%miner's statement In conncction with my cxamination, no matter has come to my atttrntion.. 111 which gives me reasonable cause to believe that in any material re%pect the Tequiretnents.. to keep accounting records En accordance with section 130 of the Chai'ities Act 2011. and to prepare accounts which accord with the accounting records and comply with the a¢counting I'eqiiiTements of the 2011 Aei have not been met, or 121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Gordon Levy BA, FCA Cliartered Accountant Gordon Levy Litnited Suite 5, 4tli Floor 3 Univei'sal Squ&re Devnn.%hiTe Sti'e¢t Noith Manchester, M12 6JF1 21 October 2022 Page 5
Chabad Community Care Statement of Financial Activities for the Year Ended 31 December 2021 Unre5trirte funds Restricted fuJ)d5 Total 2021 Note Income aTril Kndowments from.. Donations and legacies 275,904 275,904 Expenditui'e on= 210,863) 1210,8631 TottLI Expenditure (210,8631 210,8631 Net income Gl'oss transfers between fijnds 65.041 52,274 65,041 52,2741 Net movernent in funds 152,2741 65,041 Retontiliktion of funds Ttsthl funds brought for¥vard 63,0861 52,274 110,8121 Tothl fvnds carriEd foTward 12 54,229 54,229 TotAI 2020 Unrestrieted funds Restricted funds Note Income and Endowments from.. Donalitsn% and legaci¢5 Expenditure on.. Raising funds Cliai'itable activities 14.459 38.658 53.117 12781 88,703} (2,3321 119,0521 12,610) 1107,755} Total ExpenditUTe 88,9811 121,3841 1110,3651 N¢t moveinEnt in fund5 174,522) 17,274 157,248) RetoTrtlliation uf funds Total ftinds bToiight forward 11.436 35,000 46,436 Total funds caiTied Foiwai'd 12 63.086) 52,274 110,812) All of the charity's activitie5 derive from continiiing operatiorts diiring the above two period5. Page 6
Chabad Community Cxre (Registration number: 1182807) Ba12nee Sheet as at 31 December 2021 2021 2020 Note Fixtd a$s¢t$ Tangible assets 2,171 3,257 Current assets D¢bioi's Cash at bank and in hand 44 52,014 44 52,058 12,455 Creditors.. Amounts fAlling dut wlthlh one year LO 1.524 Iyet eurrent assets 52,058 10,931 Totsl a5set5 It55 cUrt liabilitie5 54.229 14,188 Cttditors.. Amounts falllng du¢ after mthr¢ than one year 125,000) Ntt assttsloiabllttles) 54,229 110,812} Funds of the chgrlty.. Restrieted funds 52,274 Unrestrieted income funds Uni'esii'icted funds 54,229 163,086) TotAI funds 12 The financial staieinents on pages 6 to L3 were appi'oved by the ti'ustees, and authoiised foi. isstse on 21 Ociober 2022 and signed an their b¢half by.. Raymond Donn Trustee Page 7
Chabad Community Care Notes to the Financial Statements for the Year Ended 31 December 2021 l Accounting policies Statement of compliance Tlie fInncial statenients have been prepared in ACCOI'dance with Accoiinting and RcpDrtinE by ch'ltieS.. Statement of Recommended PTactice applicable to chaTlties PTepai'ing their accout)ts in accordance with the Financial ReporlTng Siandard applicable in the UK and Republic of IiEland IFRS 1021 (effective l January 20151- (Charitie% SO]iP 11,'RS 10211, the l.inancial Reporting Standard applicable in the UK and Repiiblic of Ireland IfRS 1021 and th¢ Charities Act 2011. Basis of preparation Chabad Conijnunity Care meet5 the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at histoi'ical Gost or transaction value iinle5S Otherwise stated in the relevant accounting policy notes. Golng tonter Tlie Irusieeg consider that there are no m&¢erial un¢ert#inties aboul UTre chaiity's ability to continue as a going concern. Ineomt endowments Voluntai'y income including dvnationsy gTfts, legaGle5 and grants that PTovide COTe fuRding or air of & general natUTe is Jrcognised when tlie ch8rity has entitlement to the income, it is probable tl)at the incomc will bc rectivcd and the arnount can be meaiured with sufficient Teliabiliry. Donfttions aii(I legucies Donations and legacie8 are i'ecognised on a receivable ba%is when receipt ig probable and the amount Can be reliably measuTed. recelvtsble Grants are recognised when the cllariiy has an enlitlemenl IO tlje funds and any coDditions linked lo the grant5 have been met. Wheir peifonnance condittons are attached lo the grant and are yet to be met, the illcoille is recognised as liability and includcd Cin the balance sheet as defErred income to be released. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expendiiiirc, it is prDbablc settleinent is required and tl)e amount be measured Itliably. All ¢osts are allocated to the applicable expenditure heading thai agy'egate similai. costs to that category. Where costs cannoi be diiEctly aiti'ibuled tL) parlicular headings they have betn allocated Oll a bgsis consistent with the use of i'esoiiiies, with central staff costs allocated on the basis of time speni, and depreciation ¢harges allocated Un 1¢ portion of ihe asset's ube. Otliei support costs are allocated based on the SPlEad Df statf ¢osts. R¢ilsliiglurtÉls Tl)ese are costs incutyed in attracting voluntary income, the Tnanagemcnt of inv¢stment5 and those incui'red in ti2dinE activities that rdisc fwids. Page 8
Chabad Community Care Notes to tbe Finaneial Statements for the Year Ended 31 December 2021 Cliuritffhle aeiivilEes Charitable expenditure compTise5 those costs incuffed by the ¢harity io die delivery of its aGtiwities and services for its benefi¢iw'ies. It includes both cosis that can be allocated directly to such aerivities and those costs of an indirect nature necessary to support ihem. Govtrnance costs These include the costs attributable to the charity's compli1< nce with constitutional and statutory requirements, including audit, strategic Inanagement and trustees, meetings and reimbiiTsed expenses. Tgxatio 'rhe cl)arity is considered lo pass the tests set out in Pardgrapli I Schedule 6 of tlit Finance Act 2010 and tlierefore it meets the defjnition of a charitable company for UK corporation tax pui'poses. Accordingly, the charity is potentially exempt from iaxaiion in resprLt tsf in¢orn¢ vr Lapital gains ie¢eived wiihill Latr¥oriEs Govei'td by Chapter 3 Part I I of the Corporation Tax Aet 2010 or Section 256 of the T&xatiDn of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable PUTposes. Tangible fixed Assets Individual fixed assets costing £0.00 or more arc initially rccordcd at cost, Icss any subscquent accumulated depTeciation and subsequent accumulated Trnpairment losses. Depreciation and amortisAtioll Depreciation is provided on tangible fixed assets so as to %ite off the cost or v&liiation, less ally estimated residual value, ovei. theii. expected useful economic life as follows.. Cash aDd cash equivalents Cash and cash equivalents compi'ise cash on hand and c811 deposits, and other sh011-tenn highly liquid investments that are readily convertible to a known amount of cash and are subject to insignificant risk of change in vdjue. Fund structure Unirsti'icted income fund5 are general funds that arc available for use at the trustees, discretion in furtherance of the objectivei of the charity. Resri'icled income ti]nds are Ihose donated f(>r use in a p&rti¢ulai' aiEa or for spe¢Tfi¢ purposes, the use of which is restricted io that area Dr piirpose. Page 9
Chabad Community Care Notes to the Financial Statements for the Year Ended 31 December 2021 Z Income from dvnations #nd legaties UnresÈricte runds Total 2021 Total 2020 General E>onation.% and legacics., Donations fi'om individuals GTants, including capital ants. GoveTnment grants Grants, incl. froin other charitiES 275,904 275,904 31,249 1,868 10.000 275,904 275.904 53,117 3 Exptndlture oil charitable activities Total 2021 Totxl 2020 Note Staff costs Gove1ancE c0515 82,144 429 82,573 Activity undert?keJ) dxrtttly Totwl 2021 Total 2020 Office ¢xpenses Ti'avel and subsistence Telephone exptnses Progi'amine expenscs Professional and consultancy fee5 Sub4criptions Advertising Rent and l'ates 4,488 1,653 51H 196,047 250 4,488 1,653 504 196,047 250 43 417 1,544 564 425 9,929 205 228 43 417 5,000 1,375 1,086 5,000 1,375 1,086 2,500 1,392 Depreciation Website costs Slaft'cosis Other fundraising costs 8undry ¢osts 865 81,500 2.610 8,603 210,863 210,863 110.365 Page 10
Chabad Community Care Notes to the Financial St#temeDts for the Year Ended 31 December 2021 £210,86312020- £88,981) of the above expenditure was attiibutable to unrestricted funds and £Nil12020- £21,384) to restricted funds. 4 An8lysis of govtrnAn¢¢ and support costs Governance costs Total 2021 Total 2020 LegaI and professional fees 429 429 5 Trustees remuneration and expenses No truste¢s, noi. any persons ¢onne¢ted with them, have received any iEmunei'ation firn the charity dui'ing the year. 6 Staff costs ThE aggirgate payroll costs wei'E as follows.. 2020 St¥ff cost5 during tILe ycar were: Wages and salaTies Oili¢r 5tsff costs 81,500 644 82,144 No employee Teceived emoluments of more than £60,00() during the year Pagell
Chabad Community Care Notes to the Financial Statements tor the Year Ended 31 December 2021 7 TRxAtion The chai'ity is a registered charity aiid is t]iefore exempt from taxation. 8 TJ)hglble fixed Assets Computer equipment Total CDst At l January 2021 3,257 3,257 At 31 Dectmber 2021 3,257 3,257 Depreciatio Charge tor the year 1,086 1,086 Al 31 December 2021 1,086 1,086 Ntt book vgIue At 31 December 2021 2,171 2,171 Al 31 December 2020 3,257 3,257 9 Debtors 2021 2020 Prepayments 44 44 10 Crtdltors: &moLtnts ffilllng dlle wlthin on¢ y¢8r 2021 2020 Other Lredittrrs 1,524 I I Creditors.. am(buttts falling due Bfter year 2021 2020 Other loan 25,000 Page 12
Chabad Community Care Notes to the Financial Statements for the Year Ended 31 Deeembei. 2021 12 Funds Balance at Balance xt I January 2021 31 IncomKng rcstsurtts Resource5 expended December Tr4nsfer5 2021 Unrestricted funds General 63.086 {275,904) 210,863 {52,2741 154,229) Restricted funds (52,274) 52,274 Total funds 10,812 275,904 210,863 154,229) Pagt 13