Charity registration number 1200383
FAMILY MATTERS LONDON
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
FAMILY MATTERS LONDON
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees S Braeur M Davidoviz U Lefkovits Charity number 1200383 Independent examiner CHS Accountants Limited Lower Ground Floor, 13 High Road London N15 6LT
FAMILY MATTERS LONDON
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 - 10 |
FAMILY MATTERS LONDON
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees present their annual report and financial statements for the year ended 31 October 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's CIO Foundation Constitution, the Charities Act 2011 and "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 charity's objectives as set out in its governing document is to advance such charitable purposes (according to the law of England and Wales) as the trustees see fit from time to time in particular but not limited to advancing the Jewish religion, advancing Jewish religious education and the alleviation of poverty among the Jewish community throughout the world in general and specifically through grants to assist with the costs of food, clothing and basic necessities.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
The charity employs its funds and resources for grants to families suffering from poverty. We offer vital support in the form of food vouchers and essential household items. By providing these resources, they not only alleviate the immediate burden of hunger but also help maintain basic living conditions. With a mission deeply rooted in compassion and a commitment to battling poverty, we empower families to access nutritious meals and essential supplies, fostering dignity and stability within their households.
During the year the charity made grants totalling £10,200 (2024: £8,250) and spent £14,820 on food provision.
Financial review
The financial results for the year to 31 October 2025 are fully reflected in the attached Financial Statements and the Notes thereon.
As at 31 October 2025 the charity had a deficit in Unrestricted Funds of £750 (2024: deficit of £1,870). The charity believes this will be rectified in the current year.
Reserves policy
The charitys policy is to maintain Unrestricted funds at a level which the trustees deem appropriate after considering future commitments and the likely costs for the next year.
Structure, governance and management
The charity is a registered charity (charity number 1200383) and is governed by a CIO Foundation Constitution dated 23 Mar 2023.
The trustees who served during the year and up to the date of signature of the financial statements were: S Braeur
M Davidoviz U Lefkovits
Recruitment and appointment of trustees
New trustees are appointed based on personal competence, specialist skill, knowledge and availablility.
None of the trustees has any beneficial interest in the charity.
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FAMILY MATTERS LONDON
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
Organisational structure
The trustees administer the day-to-day affairs of the charity.
The trustees' report was approved by the Board of Trustees.
S Braeur
Trustee
1 July 2026
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FAMILY MATTERS LONDON
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAMILY MATTERS LONDON
I report to the trustees on my examination of the financial statements of Family Matters London (the charity) for the year ended 31 October 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements 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 financial statements to be reached.
Pini Shebson ACA
CHS Accountants Limited Lower Ground Floor, 13 High Road London N15 6LT
Dated: 1 July 2026
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FAMILY MATTERS LONDON
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 12,400 20,000 Total income 12,400 20,000 Expenditure on: Charitable activities 4 11,280 20,000 Total expenditure 11,280 20,000 Net income/(expenditure) and movement in funds 1,120 - Reconciliation of funds: Fund balances at 1 November 2024 (1,870) - Fund balances at 31 October 2025 (750) - |
Total Unrestricted funds 2025 2024 £ £ 32,400 4,250 32,400 4,250 31,280 9,330 31,280 9,330 1,120 (5,080) (1,870) 3,210 (750) (1,870) |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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FAMILY MATTERS LONDON
STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2025
| 2025 Notes £ Current assets Cash at bank and in hand 330 Current liabilities 11 (1,080) Net current liabilities The funds of the charity Unrestricted funds 12 |
2024 £ £ £ 1,010 (2,880) (750) (1,870) (750) (1,870) (750) (1,870) |
|---|---|
The financial statements were approved by the trustees on 1 July 2026
S Braeur Trustee
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FAMILY MATTERS LONDON
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1 Accounting policies
Charity information
Family Matters London is a registered charity (charity number 1200383) and is governed by a CIO Foundation Constitution dated 23 Mar 2023..
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's CIO Foundation Constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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FAMILY MATTERS LONDON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
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FAMILY MATTERS LONDON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Donations and gifts | 12,400 | 20,000 | 32,400 | 4,250 | - | 4,250 |
4 Expenditure on charitable activities
| Direct costs Food provision Charitable activities Grant funding of activities (see note 5) Share of support and governance costs (see note 6) Governance Analysis by fund Unrestricted funds Restricted funds |
Total 2025 £ 14,820 5,180 20,000 10,200 1,080 31,280 11,280 20,000 31,280 |
Total 2024 £ - - |
|---|---|---|
| - 8,250 1,080 |
||
| 9,330 | ||
| 9,330 - |
||
| 9,330 |
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FAMILY MATTERS LONDON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
| 5 Grants payable Grants to institutions: Lehachzikom Beis Brucha Ltd Toirem Other 6 Support costs allocated to activities Governance costs Analysed between: Charitable activities Governance costs comprise: Independent examiner fees 7 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements |
2025 £ 1,080 1,080 2025 £ 1,080 1,080 2025 £ 1,080 |
Total 2025 £ 3,420 3,350 2,000 1,430 |
|---|---|---|
| 10,200 | ||
| 2024 £ 1,080 |
||
| 1,080 | ||
| 2024 £ 1,080 |
||
| 1,080 | ||
| 2024 £ 1,080 |
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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FAMILY MATTERS LONDON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
9 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Current liabilities
| Other creditors Accruals and deferred income |
2025 £ - 1,080 1,080 |
2024 £ 1,800 1,080 |
|---|---|---|
| 2,880 |
12 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 | Incoming | Resources | At 31 October | |
|---|---|---|---|---|
| November | resources | expended | 2025 | |
| 2024 | ||||
| £ | £ | £ | £ | |
| General funds | (1,870) | 12,400 | (11,280) | (750) |
| Previous year: | At 1 | Incoming | Resources | At 31 October |
| November | resources | expended | 2024 | |
| 2023 | ||||
| £ | £ | £ | £ | |
| General funds | 3,210 | 4,250 | (9,330) | (1,870) |
13 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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