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 tP￿S continued after Covid for the
isolatcd, infirm and viilnerable.
Taken ￿g￿theT 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 0￿rationS 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.01￿Tr 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 ti￿Stee* 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 p1￿CedUreS undertaken do not pi'ovide
all ihc cvidcncc that would be requil￿d 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 cUr￿￿t 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 fIn￿￿ncial 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
Gove1￿ancE 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 fi￿rn 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]ie￿fore 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