Charity registration nuinber.. 1182807 Chabad Community Care AtJtJual Report and Financial Stalements foi. the Year Lnded 31 De¢ember 2023 Gordon Levy BA, FCA Cliaitered Accountant Gordon Levy Limilcd Suite 5, 4¢11 Floor 3 UniveiBal Square Dcvollslii¥e Sti'ect Noj'ih Man¢hester, M12 6JH Cliabad Comiiiuiiity Cal'e Coiiteiits Reference and Adminislralive Detai15 Trustees, Report 2to4 Stateillent of Tru5tees' Re5P0215Lbililies Iiidepeiideni Examin¢F5 Report Statenient of Financial ActlVLties Balaii¢e Sheet Note5 ¢0 tlie Financial Siateineiils 810 12 Chaba(I Coiniiiuiiity Care Refereiice aiid Admii)istt'ative Details Trustees David Jaffe Raquel JatTe Rayjnond Donn Cassaiidra Hoiivich Prlii¢ipal Offiet Aliya Centre 471 Ruiy New Road Mancliestei. M7 3NG Cliarlty Reglsti'atloii Numbei. 1182807 Indepeiidtjit Ex8JiiSntr GoTdon Le￿ BA, fcA Charte￿d A¢¢ountant Gordoii Lcipy Limited Suite 5. 4th I--loor 3 Universal Squair Deiponshire Sireet Nortli Mancliester, M12 6JH Page I Chnbad Comn)uJ)ity Care Ti'ustees, Repoi't Tlie trustees present the aiinual iepoi'l logeiher ivith tlie financial stalenients of Ilie ¢hai'iiy for Ilie yeay ended 3 Deceiiibei. 2023. Objectives gild Aetivities 'I'his Is the annual reporl ofihe li￿SteeS of Chabad Comillunity Cllir. Tliis yeai. sail, expansion olilie ¢liai'ily's Ali)'a Youth pj'oject focusing on proiliding support io leenagei3 and young Irvieiv ha5 bcen run of the sejviees that Ive piDvide reflecting the evolving demand for our seivice5 and ilie longer.iei'm iii)pact of the pandcmic. Aliya Youtli pi'oject Ovei- 200 1)eoi)le a iveek iioiv attend Ihe Aliya Ceiitir iii¢luding ¥ecoveiy suppoil mectings. gil'ls and boys pl￿gratt)s, one-io-one siipporl sessions and corniiiiinily (linneis. Sllieide aiiiojigst ouy taiEct age group is on the iii¢rea%e aiid was oiic of ihe niain i'easoJ15 that the Aliya Youlh pIDjecl ivas initiated. Aliya 1145 tiained sui¢ide PlEvenlion iYorker5 aiid lias been iiivolved in many suicide inteiventions as ivell as supporl foi. people ivith niental healili challenges. Tlie project lias pai'lnered ii'iih o¢liei' eliaritable oi'BaiiisatioJis lo otTer as coinprehensive a package of seiwices as possible, #nd we i))8ke i>ui' preniiscs available lo our paitiieis w'lieii appropi'iate. In total diii'iiig 2023, Aliya Youtli li&%112d about 10,000 engagenien15 Iviih iiidividuals trequii'iii£ suppoi'l. ii'iih soiiie of ¢liese beirtg in seirere ti'isis situations. This indicates o niu¢h fastei. gro1￿11 in demand foi. oui. 5ervict5, Ihal ive anticipated. reflecliiig Ilie depili of tlie meiiial liealili crisis iii the coiiiiiiuiiity. Responding 10 Ihis crisss ivill pose ¢halleiiges ii'iih i-espect to inuEasitJg J'esoui'ces aiid I'aisiiig the fuiids i-equired ¢0 liiiance the activitics. Page 2 Cliaba(I Cominunity Care Ti'ustees, Repoi't Manageinetit As iviih any cliai'ity, challeiiges are posed b), Ihc need to botli cov¢J' oIigoillg opcrating costs and io develop adequate Irseivcs foi. Ihe futui'e. Tlie giD1￿h iii dernand for Aliya Youth pi'oje¢i seivi¢es 15 iiiuch faster thali expecled and lias ciraled thc need fol. additional resoui'¢es 10 nianagc Ilie delivcry of proje¢1 piograins ii'iihin the next year, and if Inainiained ivill requii'e tljc identiticatian ol'largei. preinise5 in the i'icit)ity- Tlie charit>, eontinues io be financially solvent and has recriiiled additional fundraising expeitise to focus on fiinding the giDivih of Ilie Aliya Youth pi'ojeci. li is oui. long-ieriii aiiii to liavc a staffin8 comple]iien¢ Ihat is lolally dedicated lo Cliabad Communit>, Care and Aliya Youth proje¢t actii'ilies, iyhile continuing to ivoi'k in partneiship Ivjth Lubaviicli Souili Man¢liester aiid oihei. organisalions toj. the ii'ider benefii of Ilie coiniiiunity Iliat IIE all serve. Regiilatoi), compliance is very important ivilh policies and pJY)cedures being llpdated to reflect change5 in circllnisiance. Regi5117lioii ii'itli ilie Iiiforjiiation Coiiin)issiortey's Office for data protection pui'poses and iviil) Ilie oftjce of the Fundraising Regulatoi. lia5 been maintained. Safeguardiiig is a priniary issue of eoncei'n in all ol-our activities, and ivhci'e appiopi'iate engage ivitli othei. ageiicies e.8. MASH, Police etc. The cliai'ity continues lo use the servi¢es of Manchester Cily Council to pi'ocess applicaiions to Ilie Disclosure and Barvii)g Seiwi¢e. At the nioment ovei. 200 peoplc a iveek llse the ¢enlre, as a di'op in, a commiinily space and eitenis, support giDups, addiclion at)d Te¢overy prograiiis, providiiig aivai'eness and edu¢aiion suirouiiding substance abuse. Art artd reciEalional ivoj'kshops, Iveekend retreat5, cliaiacter alld bonding L)uildtng a¢tivities etc. In summary, ¢lie ¢hai'it)' op¢iates ivith some ot'the niost vulrterable people in the community, whi¢h is ¢hallenging but has rcsponded ivell to Ih05e cliallenges. Piibllc bÉii¢Jli The li￿sleeS confirm Iliat they havc cojjiplicd iviih Ilie IEqiiiiEments of section 4 of Ilie Charilics Act 2011 to haipe due i'egai'd lo the public bei)efJi guidance publislied by the Cliarily Commissioii fot Englaiid and Wales. Page 3 Chabad Coiiiiiiuiiity Cal'e Ti'ustees, Repoi't Stateijient of'fi'ustte5' Rt$pottslbllllles The tTUStees ore I'espon.%ible for piipai'ing the Iru51ees' rtpofft and Ilie financial slatenienls in accordance iviih the Utiilcd Kitigdoiii Aceountijig Standard5 (United Kingdoni Genei?Ily Accepted Accounting Pra¢tice) and applicable The laiv ai)i)li¢able lo charities iwuires the ti'uste¢s to prepair financial slatctnents for each flnancial y¢ai' Ivhicll givc a true and taij. vieiy ot Ilie state of atTaTI's ol. Ilie cliai'ity aiid of the iiicorniiig I'¢souire8 aijd applieatioii ol J'csouires of Ilie chai'il), for tlidt I￿￿'10d. In pirpai'ing Iliese fiiiaiicial staltiiients, ¢lie ¢i'usiees are Yequiird to.. Select suitable a¢¢ounling policies and tlicn apply ihem consistentlyi obseive Ihe methods and principles in tlie Charities SORP., iiiake judgemetits and estimate5 Ihat ait I'easonable aiid pi'iideiit. slalc ii,heilicr applicable at¢ouiitiiig slaiidards liave bttn folloived, subje¢t to any material depai'tuiEs disclosed pi'epare the financial slaleiiients on the going ¢ort¢ern basis unless it is inappropi'iate to pre5uTne iliat Ihe cljarity ii'ill conliiiue in busines5. Tlie Iiwslee5 air re5pon5ible foi. keepiiig proper accouiitiiig records ihai di8¢lose ivitli reasonable aceuracy at aiiy lime Ihe fijianeial positio&i of the charity and tiiable iliem lo ensui'e that Ilie fiiiancial slalenien¢S ¢oniiJly tvitli Ilie Cliai'ities Act 2011, the api)li¢able Cliaritics {Aecounts aiid RepoTlsl Regulations, aiid Ilie piY)visions of tlie conslilulivii. Tlie ii-u.qtees are also i'espoiisible for safegua1￿l￿g the as8eis of tlie cliaiity aiid lieiice for iakTIIE i'easonable steps for tlie prevention and dele¢tion of fraud and olliei. irrcgiilarilie5. The aniiual ¥eport i¥as appi'oved by tlie (rustees of the ¢liarity ot) 16 April 2024 and sigiied oti its belialf by.. Raynioiid Donn ruslee Page 4 Chabad Coiniiluiiity Cal'e liidepeildent Exainiiiei s Repoi'l to tlie tj'iistees of Chabad Coiiiiiiunity Care I repo¥1 ot) the a¢¢ounts ofthe chaiit}r for the yeai. ended 31 Dcccinbei. 2023 ivhicli aiE set out on i)ages 6 10 12. R¢spettiv¢ it5ponsibilities of trustee5 alld exRiJilner 'l-lie Irustccs air Irsponsible tor tlie pj'eparation of tlie a¢¢ount5.'fiie tiwslee5 consider that an audit is not Irquiied for Ihis year uiider section 144(2) of the Chai'ilics Ael 2011 (Ihe 201 l Att) aiid Ihai ali indepeiident exainination is needed. It is niy Yesponsibility to: exaiiiine ihe accounts undcr section 145 of ihe 2011 A¢i' to folloiy the pi'occdures laid doivn in the general Diir¢tioiis given by tlie Charity Cotnilli5sion under seclion 14515llb) of the 2011 Act: and My exaii)inalion ivas earrled out in a¢¢ordance ii'iih the general Dii'ecÈions given bs, tlie Charity Coininission. An examiiiation include5 a iEvieiv of Ilie accounting records kept hy tlie chariiy and a ¢omparisoii of the accounts pIEseiiied with tliose records. It a150 iiicludcs considcralion of ans, Iinusual iicm.s or disclosui'es in ¢lie a¢¢ount5, and seeking explanalions from you as tiustee5 concerning any siicli iiiallers. The pi'ocediires undei1aken do noi provide all tlie evidence Ihal ii'ould bc requii'ed in an audit ¢onseqLTenily no opinion is giiren a5 to ivliciliei. tlie accounts present a'lrue and fair vieiv. and tlie iEpoiI is liniited to those matters set out itl the next stalejiient. In conneelion ii'iili niy examinaiion, no Inatier has come to my attention.. {11 ii,hicli gives Jne reasonable Cause to belieiie Iha¢ in arty ittaierial respe¢t the requiremenls.- to keep aecounling recojyls in aeeordattce ivitli se¢iion 130 oftlie Charitie5 Act 2011,. and to prei)are accounts iyhich accoiyl ivith the accountitjg iEcoi'd$ and coniply iviih the aecoLEnting requireiiients of the2011 Act have not been mei. or 12) to iyhieh, in iiiy opinion, aiteiition sliould be drai￿ in order Éo enable a propel. ut)deJEtanding of the aeeounls lo be reached. Gordon Levy BA, fcA Chai1eiEd A¢¢ountan¢ Gordoii Lev>, Limited Suite 5, 4th floor 3 Uiiiversal Square DevoJ15hire Sii'eet Noitli Man¢hestei', M12 6JH 16 April 2024 Page 5 Cl)abad Coiiiniunity Care Stateinent of FiihAiicial Activities for tlle Year Elided 31 Deceinbet. 2023 Uni'estrltted fuiids Resti'lete TotRI 2023 Note Income ￿lId Kiidowjiiethts fi'oni.. Doiiations and legacies 220,257 900 221,157 Expeiidfiture on.. Chai'ilable Cljvlties 1135,6(K>l 1135,6001 Total Expendiliire Net niovctiient in funds 1135,6(K>l 135,6001 84,657 900 85,557 Re¢uiieili#tioiJ tsf fuiids Total funds broughi foJTrvard (57,8711 157,871) 'rotal funds Carried foThvard 10 26,786 900 Resti'icteil fuiid$ 27,686 Total 2022 Uiiyestt'ieted funds Note Iltcoiiie Endowmeiits fi'om: DonL21ions and legacies 51,164 4,000 55,164 165.264 (165,264) Toial Expendi¢uir {165,2641 (165,264) Ncl lexpendiluiryincome Gr05S Iiansfei% beiiveets funds {114,100} 4,000 4,000 {4,0001 (110,100) Nei ii)oveilleiil iii funds {110,100) {110,1001 Re£oiiciliAtion of fuiid5 Total funds bix)IlElil forivard 52,229 52,229 Total fi]nds carried foiii'ai io {57,8711 All of tlie cliai'ily's activities del'ive fi￿rn ¢on¢is)uing operations dui'iiig tlie above tivo periods. Page 6 Clhabad Comiiiunity CAI'e (Registi'atit)ii Iiunibet.: 1182807) Balaiice Sheet at 31 Decenibet. 2023 2023 2022 Note Flxed gssets Tangible assets 1,086 Cui'i'eiit assets Debtors Cash at bank and in liand 44 7,560 27,686 27.686 7,604 Cieditoi's.. Aiiiounts fAllliig du¢ witliiii oth¢ year Net eui'i'eiit Assetsllliabilltles) {66,561 27,686 {58,9571 N¢t a55etsllliabilitie51 27,686 57.871 FutLds Of tli¢ eliai'ity: Re$tvicted funds 900 Unttstri¢ted iiicome funds Unre51ricted funds 26,780 57,871 Total fuiids 10 27,686 57.871 The financial stateiiienis on pages 6 10 12 ivere appI￿Ved by the trustees, and autlioi'ised foi. issue on 16 April 2024 and SI￿ed on thei¥ behalf by.. L/. Rayniond Dot]n Tiusiee Poge 7 Chabad Coiiiniiillity Care Notes to tlie Fii)aJicial Stateineiits foi. tlie Yeai. Ei llded 31 Deeeinbei. 2023 l A0¢0￿1)tIlIg polleles Tlie financial slaten)enls liaipe been pJEpaird accordance ivith Accounting and Repoiting by Cliai'ilies.. Sialement of Reconiiiieiided Pi3cli¢e ai)i)li¢able to thariiies piipai&ii8 Ilieir accouiils iii accol￿all¢¢ ivitli the Fijancial Repoi'iing Siandard applicable it) Ilic UK aiid Republic of li'eland {I."RS 102) (eff¢Glive l Januai), 20151- (Charitie5 SORP {fRS 10211. Ilic I-.iiiancial Ilepoiting Siandai'd 01)plicable in Ilie UK at)d Republic ol- Irelaiid {fRS 1021 aiid tlie Chaiitie5 Act 2011. BH5is of picparation Cliabad Coiiirniiiiity Cal'e iiieels the defiiiilioii ol. a public benetit Clllity uiidci. l-.ItS 102. Assels liabilities are inili the cliai'ity is potentially exeiiipt fix)n) iaxaliort in Ir5pect of incojne oi. capital gains re¢eiv¢d ii'ithiii eategorics eovered by Cliaptei. J Part I I of Ilie Loj'poyation Tax A¢1 2010 01. Section 256 of Ilie T&xalion ofchai'geable Gains Act 1992, 10 the extent Iltht su¢li iii¢oine oi. gains are applied exclusively ¢0 ¢harilable pui'poses. Taiigible fixed assets liidividual fixcd as8eis Costing £0.00 or iiiore air inittally ¥ecorded ai ¢osi, les5 aiiy subsequent accumulated depiEciation and subsequcnt aeeuiiivlaied impairincnt 105SCS. Dcpi'ef iation and aniorllsAtIoiJ Depircialion is providtd ort iangible fsxed assets 50 as to iyrite oty the cost tsr valuation, less any estimated Yesidual value, over tlieii. expected uscful eeoiiomic lite as folloiv5'. Cas11 aiid cash equivAleiJts Ca511 aiid casli cquivalent8 comprise ¢asli on liand at)d call deposits, and oilier shorl-terill Iiighly liquid inifeslments Ihai are Itadily convertible to a knoivn aiiiount ofca5h aiid are subject to an insignificaiit risk of chaiige in vallle. Furtd $ti'ucture Unre511icted incomc fuftds are geneial funds that air available fov use at the tTU5tees' discretion iti furtherance ofihe objectives of Ilie chai'ity. Restl'l¢¢ed income funds air tliose donated foi. use in a particiilar area or foi. spe¢ifJ¢ puiyoses, the use of ii,hich is i'eslricled lo Ihai area or pui'pose. Page 9 Chabad Coiiijiiunity Cal'e Notes to tlie Fiiiallcial Stateineilts foi. tlie Yexi. Elided 31 Deceiiibei. 2023 2 Iiicoijie fi'oiji Ilonat10115 anil legAtles Uiii'estrieted fuiids Restrleted funds Total 2023 Total 2022 CeiJ¢v¥l Donalioiis and legacies. Donalions fiK>ni indii'iduals 220,257 900 221,157 55,164 220,257 900 221,157 55,164 3 Exi)eiiditure oji ehai'it8lJle Actlvities Activity uiidei'l%keii 4111't£tly Total 2023 I'ot#l 2022 oirice expeiises Pix>gi'amiiie expenses Insurance Rent and J'ates Depreciatioii 3,198 113,499 3,198 113,499 1,145 6,000 1,086 10,672 3.023 143,373 2,184 6,805 1,086 2,807 5,986 6,000 1.086 10,672 Otliei. fundraisitig costs 135,600 135,600 165,264 £135,60012022- £165,264tl of the aboiie expeTidiiure ivas attributable to unitstri¢ied funds aiid £Nil {2022- £Nil) its Itslricled fut)ds. 4 Trustees reniuiicratiort Ajid exye115es No Irustees, noj. any peisons comiecled ivhth (liem, have Yeeeived any remiineiatitsn froit) the charity diiring the yeai.. 5 Staff eost$ Tlie niortllily average nuiiibcr ot- persons (including senioi. maiiageiiieiit team) eiiiployed by the charity duiing ilie yeai. expressed as full lime eqlliipaletjts ivas as folloiY5'. 2023 No 2022 Average nviiibev ofett)ployecs Pa8e 10 Cliabad Coinmuiiity Cai Notes to the Finaiicial Statements for the Yeai. li iided 31 Deeeinber 2023 No employee yeceived emoluniellts of more than £60,000 duriiig the year. 6 TaxAtlon Tlie chaiit), is a iE8lSteiTd ¢harity aiid is therefore exempt from t&%aiion. 7 Taiiglble Ilxe(l a55ets Computer equiyiiieiit Total Cost At l Jaiiuary 2023 3.257 3,257 At 31 Deeember 2023 3,257 3,257 DepreelAtIoii At l Janiiai), 2023 ChaiEe for tlie yeaT 2,171 1.086 2,171 1,086 At 31 Deeembei. 202J 3,257 3,257 Net book value At 31 December 2023 At 31 December 2022 1,086 1,086 8 Debtors 2023 2022 Pirpaymenls 44 9 Credltors: athiouiits falliiig due wifliln oiie y¢ai' 2023 2022 Other ci'editors 66,561 Page 11 Cliabad Cominuihity Care Notes to tlle Fiiiaiieial Statcineiits foi. the Yeai. Ei nded 31 Deceiiibei. 2023 10 Fuiids BAIAiice at JI Deccjiiber BalAiace At I JAiiuai'y 2023 lijcoirtittg r¢soui'tes Resoui'ces expendeil 2023 Uiiresti'ieled fuiid5 Geiiei?I 57,871 {220,257) 135,600 126,786} Resti'leted fuiJ(Is 1900) 19001 Total furid$ 57,871 1221,1571 135,600 (27,686) Pa8e 12