## **SIMCHA DAYS IN**
**Trustees' report and financial statements for the year ended 31 March 2024**
## **SIMCHA DAYS IN**
||**Page**|
|---|---|
|Legal and administrativeinformation|**1**|
|Trustees'report|**2**|
|Independent examiner'sreport|**3**|
|Statement of financialactivities|**4**|
|Balancesheet|5|
|Notes to the financialstatements|**6-8**|
## **SIMCHA DAYS IN**
**Legal and administrative information**
|Trustees|
M C Goldstein|
|---|---|
||S R Elbaum|
||M Weltscher|
|Charity number|
1184888|
|Office|7 Colberg Place|
||London N16 5RA|
|Independent examiner|
JS&CO Accountants Ltd|
||26 Theydon Road|
||London E5 9NA|
|Bankers|Barclays|
**Page1**
## **SIMCHA DAYS IN**
## **Trustees'report**
## **for the year ended 31 March 2024**
## **Constitution**
The charity is governed by declaration of trust dated 13[th] August 2019
## **Organizational structure**
The trustees have served throughout the year. The power to appoint new trustees is vested in the current board. All funds are raised by the trustees.
## **Objects for public benefit**
Out of school holiday club which provides activities and supports children with poverty and provides hot meals. We also provide clubs for mothers and babies advice. Supported this year over 250 children.
## **Review of activities and achievements**
Supported people in poor living conditions by providing them food and after school activities.
## **Plan for the future**
We would like to provide skill workshops and advice for young children and parents.
## **Reserve policy**
The charity aims to have 3 month of reserve
## **Risk review**
The trustees have reviewed the major risks that the charity faces and confirm that they have established systems to mitigate them.
## **Statement of trustees' responsibilities**
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during that year.In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the trust deed. They are also responsibleforsafeguardingtheassetsofthecharityandhencefortakingreasonablestepsforthepreventionand detection of fraud and other irregularities.
This report was approved by the trustees on 8[th] April 2025 and signed on their behalf by
## **Trustee**
**Page2**
## **SIMCHA DAYS IN**
## **Notes to the financial statements**
## **for the year ended 31March 2024**
## **Independent examiner's report to the trustees on the unaudited financial statements of SIMCHA DAYS IN.**
**.**
I report on the financial statements of the trust for the year ended 31March2024.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section144(2)of the Charities Act 2011 (the 2011 Act)and that an independent examination is needed.
## It is my responsibility to:
- examine the accounts under section 145 of the 2011Act;
- to follow procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b)ofthe2011Act;and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts,and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit ,and consequently no opinion is given as to whether the accounts present 'a true and fair view 'and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination ,no matter has come to my attention:
- (1)which gives me reasonable cause to believe that, in any material respect ,the requirements
- to keep accounting records in accordance with section130of the 2011Act;and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the2011Act
have not been met ;or
- (2)to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **JS & Co Accountants Ltd**
**26 Theydon Road London E5 9NA**
## **8 April 2025**
**Page3**
## **SIMCHA DAYS IN**
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2024
|Notes
**INCOMING FROM**
Donations & Legacies
Charitable Activities
4
**Total Incoming resources**
**EXPENDITURE ON**
Rasing funds
5
Charitable activities
6,7,8
**Total expended**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|2024
2024
**2024**
2023
2023
**2023**
**Unrestricted**
**Restricted Total Funds Unrestricted Restricted Total Funds**
£
£
£
£
£
£
7,406
7,406
20,847
20,847
20,000
20,000
0|
|---|---|
||7,406
20,000
27,406
20,847
0
20,847
2,074
2,074
0
0
5,355
2,359
7,714
21,913
21,913|
||7,429
2,359
9,788
21,913
0
21,913
-23
17,641
17,618
-1,066
0
-1,066
638
0
638
1,704
0
1,704|
||615
17,641
**18,256**
**638**
**0**
**638**|
The Notes form part of the financial statements
**- 4 -**
## SIMCHA DAYS IN
|2024
Notes
£
£
CURRENT ASSETS:
Cash at bank and in hand
18,916
18,916
CREDITORS: amounts falling
due within one year
9
-660
Net Current assets/(liabilities)
18,256
NET CURRENT ASSETS:
18,256
FUNDS
10
Unrestricted funds
615
Restricted funds
17,641
TOTAL FUNDS
18,256
Approved by the board of Trustees on:
And signed on their behalf by:
08 April 2025
BALANCE SHEET
31-Mar-24|2023
£
£
638
638
0
638
638
638
0
638|2023
£
£
638
638
0
638
638
638
0
638|
|---|---|---|
||||
|||638|
|||638
0|
|||638|
||||
Trustee
The Notes form part of these financial statements
- 5 -
## **SIMCHA DAYS IN**
## NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
## 1 **ACCOUNTING POLICIES**
## **Accounting convention**
These accounts have been prepared in accordance with the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective January 2015). In preparing the accounts, the charity follows best practice as laid down in the Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP) issued in March 2005. Where there is a conflict between the FRSSE and the SORP, the SORP has been adopted in accordance with paragraph 419ff of the SORP.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
## 2 **TRUSTEES REMUNERATION AND BENEFITS**
No trustee received remuneration, allowance for or reimbursement of expenses.
## 3 **RELATED PARTY**
There were no related party transactions during the year
## 4 **INCOMING FROM**
|||||**Total**|**Total**|
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Funds**|**Funds**|
|||**Funds**|**Funds**|**2024**|**2023**|
|||**£**|**£**|£|£|
||Donations & Legacies|**7,406**||**7,406**|**20,847**|
||Charitable Activities||**20,000**|**20,000**||
||**TOTAL**|**7,406**|**20,000**|**27,406**|**20,847**|
|5|**RAISING FUNDS**|||||
|||||**Total**|**Total**|
|||**Unrestricted**|**Restricted**|**Funds**|**Funds**|
|||**Funds**|**Funds**|**2024**|**2023**|
|||**£**|**£**|£|£|
||Fundraising|**2,074**|**0**|**2,074**|**0**|
|6|**COSTS OF CHARITABLE ACTIVITIES BY**|**ACTIVITY TYPE**||||
|||||**Total**|**Total**|
|||**Unrestricted**|**Restricted**|**Funds**|**Funds**|
|||**Funds**|**Funds**|**2024**|**2023**|
|||**£**|**£**|£|£|
||Out of school activities and food provided|0|2,359|2,359|19,629|
|||0|2,359|2,359|19,629|
**- 6 -**
## SIMCHA DAYS IN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024
## 7 GOVERNANCE COSTS
|7
GOVERNANCE COSTS|||||
|---|---|---|---|---|
|Unrestricted
Funds
Restricted
Funds
£
£
Accountancy
660
660
0
8
Support Cost
Advertising
645
Office supplies
Rent
4,050
4,695
0
10
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
Accruals
11
MOVEMENTS IN FUNDS
At 1.4.23
£
Restricted funds
General fund
0
Unrestricted funds
General fund
638
TOTAL FUNDS
638
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Restricted funds
General fund
20,000
Unrestricted funds
General fund
7,406
TOTAL FUNDS
27,406|Unrestricted
Funds
£
660|Restricted
Funds
£|Total Funds
2024
£
660|Total Funds
2023
£
420|
||660|0|660|420|
||645
4,050||645
0
4,050
4,695
2024
£
660
660
Net movement
in funds
£
17,641
-23
17,618
Resources
expended
£
2,359
7,429
9,788|364
1,500|
||4,695|0||1,864|
|||At 1.4.23
£
0
638||2023
£
0|
|||||0|
|||||At 31.03.24
£
17,641
615|
|||638||18,256|
|||||Movement in
funds
£
17,641
-23|
|||27,406||17,618|
## 12 TAXATION
Simcha Days In is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.
- 7 -