Registered Charity Number 1195262
Chabad Mill Hill East
Annual Financial Statements & Trustee’s Report
Year Ended 30 June 2024
1
Chabad Mill Hill East
Table of Contents
| CIO Information | 3 |
|---|---|
| Trustee’s Annual Report | 4-5 |
| Report of Independent Examiner | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the financial statements | 9-11 |
2
Chabad Mill Hill East
CIO INFORMATION
Registered Charity Number:
1195262
Registered:
22 Jul 2021
Legal Form:
Charitable Incorporated Organisation
Trustees:
Yosef Yitzchak Cheruff (appointed 21 April 2021) Devorah Leah Hoch (appointed 21 April 2021) Yehuda Pink (appointed 21 April 2021)
Chief Executive Officer:
Yosef Yitzchak Cheruff
.
Appointment of Trustees is governed by the Constitution of the charity. The Board of Trustees is authorised to appoint new Trustees to fill vacancies arising from resignation or death of an existing Trustee. The Constitution authorises the Trustees to make or hold investments in the general funds of the charity.
3
Chabad Mill Hill East
Report of the Trustees
For the year ended 30 June 2024
The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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 2019).
Objectives and Activities
The objective of Chabad Mill Hill East is to advance the education of the general public in the subject of Cultural and Historic Jewish Heritage by lectures, talks, events and grants. Advance the Jewish religion in Mill Hill East for the benefit of the public through the holding of prayer meetings, lectures and public celebration of religious festivals to enlighten others about the Jewish religion.
Achievements and Performance
Chabad Mill Hill East experienced a year marked by meaningful growth, expanded programming, and deeper engagement across the community. Our festival events reached new heights, with increased participation at major celebrations such as Sukkot, Chanukah, Purim, and Lag BaOmer—each bringing together diverse members of the community in celebration and unity. Women’s programming emerged as a particularly vibrant area of growth, with regular events, challah bakes, and learning sessions drawing strong and consistent attendance, fostering a sense of community and empowerment. This year also marked the successful launch of JClub, our new Cheder programme at Frith Manor Primary School, providing local children with a dynamic and engaging Jewish education. We introduced a Tefillin Club, inviting men of all backgrounds to start their day with a moment of prayer, inspiration, and a delicious breakfast—creating a powerful and accessible entry point into Jewish ritual and connection. Educational outreach expanded further with interactive Chanukah presentations in local schools, bringing Jewish tradition to life in a warm and engaging way. We were also privileged to continue our outreach at Jewish Blind and Disabled housing and Aarandale Manor Care Home, where holiday events, classes, and pastoral visits offered residents meaningful moments of connection and joy. Through heartfelt outreach, quality education, and joyful celebration, Chabad Mill Hill East has become a trusted and growing presence in the heart of the community—dedicated to sharing the richness of Jewish life with warmth, purpose, and accessibility.
Future Plans
Looking ahead to 2025–2026, Chabad Mill Hill East is committed to deepening its’ impact by engaging more local Jewish families and strengthening community life. We aim to expand personal outreach and invite new families to meaningful Jewish experiences, ensuring everyone feels welcomed and connected. Plans are underway for monthly Friday night Shabbat dinners featuring guest speakers and themed gatherings, alongside larger-scale holiday celebrations and cultural events that bring people together in joy and inspiration. Central to our vision is the search for a Chabad Centre in Mill Hill East—a space for community life to thrive, where Jewish identity, learning, and connection can flourish. With G-d’s help, this centre will serve as a central hub for Jewish life in the area, welcoming people of all backgrounds to feel at home and inspired.
4
Structure, Governance & Management
Governing document
Chabad Mill Hill East is a Charitable Incorporated Organisation (CIO) constituted under a Constitution Incorporated 22 July 2021 and is registered charity number 1195262
Recruitment and appointment of new trustees
The appointment of new trustees is at the discretion of the serving trustees. All decisions made on behalf of the charity are made by the trustees.
Responsibilities of the trustees
The trustees are required under the Charities Act 1993 to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year (unless a charity is entitled to prepare accounts on the alternative receipts and payments basis). In preparing financial statements giving a true and fair view, the trustees should follow best practice and (a) Select suitable accounting policies and apply them consistently.
(b) Make judgments and estimates that are reasonable and prudent.
(c) State whether applicable accounting standards and statements of recommended practices have been followed, subject to any departures disclosed and explained in the financial statements.
(d) Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity, and which enable them to ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Reference & Administrative Details
Registered Charity number Principal address Trustees
1195262
86 Engel Park, Mill Hill, NW7 2HP Yosef Yitzchak Cheruff Devorah Leah Hoch Yehuda Pink
Independent Examiner
David Shindler, Chartered Accountant, 4 Berkeley Close, Elstree, WD6 3JN
Approved by order of the board of trustees on 24 April 2025 and signed on its behalf by:
Yosef Cheruff - Trustee & Chief Executive Officer
5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CHABAD MILL HILL EAST
I report to the charity trustees on my examination of the accounts of Chabad Mill Hill East (the Trust) for the year ended 30 June 2024.
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
David Shindler Chartered Accountant 4 Berkeley Close Elstree Herts WD6 3JN
24 April 2025
6
CHABAD MILL HILL EAST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2024
| 2024 | 2023 | |
|---|---|---|
| Unrestricted | Unrestricted | |
| Funds | Funds | |
| Income | ||
| Donations and grants received | 75,646 | 48,742 |
| Expenditure | ||
| Fundraising and events | 37,538 | 25,301 |
| Other costs | 2,381 | 1,424 |
| --------- | --------- | |
| Net Income | 35,727 | 22,017 |
| Total funds brought forward | 51,172 | 29,155 |
| Total funds carried forward | 86,899 | 51,172 |
| ---------- | ---------- |
7
CHABAD MILL HILL EAST
BALANCE SHEET
AS AT 30 JUNE 2024
| 2024 | 2023 | |
|---|---|---|
| Unrestricted | Unrestricted | |
| Funds | Funds | |
| FIXED ASSETS(note 3) | ||
| Tangible fixed assets | 1,845 | 2,511 |
| CURRENT ASSETS | ||
| Cash at Bank | 76,514 | 45,227 |
| Cash at PayPal | 8,540 | 3,434 |
| --------- | --------- | |
| Net Assets | 51,172 | 51,172 |
| --------- | --------- | |
| FUNDS(note 4) | ||
| Unrestricted Funds | 86,899 | 51,172 |
| --------- | --------- |
The financial statements were approved by the Board of Trustees and authorised for issue on 24 April 2025 and were signed on its behalf by:
Y Cheruff - Trustee & Chief Executive Officer
8
CHABAD MILL HILL EAST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. The only exception to this is where donations are received with the intent that it will pay for expenditure which will arise in a future period, in which case the income is deferred to be matched against that future expenditure.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - Straight line basis over 3 years
Taxation
The charity is exempt from tax on its charitable activities.
9
CHABAD MILL HILL EAST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2024 (nil for period to 2024).
There were no trustees' expenses paid for the year ended 30 June 2024 (nil for the year to 2023)
3. . TANGIBLE FIXED ASSETS
| 2024 | 2023 | |
|---|---|---|
| Equipment | ||
| Cost | ||
| Cost at the beginning of the period | 3,327 | 586 |
| Additions in the period | 664 | 2,741 |
| --------- | --------- | |
| Cost at the end of the period | 3,991 | 3,327 |
| Depreciation | ||
| Depreciation at the beginning of the period | 816 | 97 |
| Charge for the period | 1,330 | 719 |
| --------- | --------- | |
| Depreciation at the end of the period | 2,146 | 816 |
| Net Book Value 30 June 2024 | 1,845 | 2,511 |
| --------- | --------- |
10
CHABAD MILL HILL EAST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
4. FUNDS
| 4. FUNDS | ||
|---|---|---|
| 2024 | 2023 | |
| Unrestricted Funds brought forward | 51,172 | 29,155 |
| Net movement in unrestricted funds in the year | 35,727 | 22,017 |
| --------- | --------- | |
| Unrestricted Funds carried forward | 86,899 | 51,172 |
5. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2024 (none in the year to 30 June 2023).
11