Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
CHARITY REGISTRATION NUMBER: 1201946
SEVENTH HEAVEN
UNAUDITED FINANCIAL STATEMENTS
30 JUNE 2025
Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
FINANCIAL STATEMENTS
YEAR ENDED 30 JUNE 2025
| PAGE | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN TRUSTEES' ANNUAL REPORT
YEAR ENDED 30 JUNE 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name Seventh Heaven Charity registration number 1201946 Principal office 46 Ashtead Road London E5 9BH The trustees Mr C M Weisberger Mr N Schreiber Mr P E Schneck Mrs L Schwartz (Appointed 13 April 2026) Independent examiner David Goldberg FCA DChA New Burlington House 1075 Finchley Road London NW11 0PU
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is constituted and governed as a CIO.
The day-to-day affairs of the charity are administered by the trustees. None of the trustees have any beneficial interest in the charity.
It is not currently the intention of the trustees of the charity to appoint new trustees. Should the situation change in the future, the trustees will apply suitable recruitment training and procedures.
OBJECTIVES AND ACTIVITIES
Objectives
The charity's objectives and principal activities are to advance in life and help young people, especially those with disabilities and special needs, through:
(a) the provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life,
(b) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as much as their disabilities allow.
Public benefit
The trustees have taken due heed of the Charity Commission's guidance on the requirement to provide public benefit.
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
TRUSTEES' ANNUAL REPORT (continued)
YEAR ENDED 30 JUNE 2025
ACHIEVEMENTS AND PERFORMANCE
Over the past year, Seventh Heaven has continued to provide essential respite services for children with moderate to severe physical, emotional, and cognitive disabilities, ensuring they have access to meaningful social and recreational experiences while giving families much-needed relief. Our two core projects-Happy Heaven and Shining Stars-have delivered regular weekend respite sessions, providing a safe, engaging, and nurturing environment tailored to each child's unique needs.
Recognising the importance of supporting the entire family, we introduced family support packages, an initiative that has been very well received by families. These packages have provided meaningful and practical support, helping to ease pressures and enhance overall wellbeing. Alongside this, we have continued to deliver special events that include siblings, such as carnivals and themed activity days, offering families the opportunity to enjoy shared experiences in a supportive and inclusive environment. These events have been highly successful, enabling siblings to feel included while fostering a strong sense of community among families facing similar challenges.
Seventh Heaven has built strong relationships with families, caregivers, and professionals to ensure our services are accessible, inclusive, and deeply impactful. The overwhelming demand for our programs reflects the gap in existing support services, reinforcing the urgent need for our work. Through continuous feedback and assessment, we have refined our approach to ensure that every child receives the highest level of care and that families feel fully supported.
Seventh Heaven has established strong governance, financial management, and operational structures to support our rapid growth. Despite being in our early years as a registered charity, we have already made a significant difference in the lives of many, and we remain committed to expanding our reach and enhancing the quality of life for even more children and families in the years ahead.
FINANCIAL REVIEW
Reserves Policy
It is the policy of the charity to maintain unrestricted funds, at a level which the trustees think appropriate, after considering the future commitments of the charity and the likely costs of the charity for the next year.
As at 30 June 2025, the charity had total funds of £26,217, of which £20,000 was restricted.
Risk management
The trustees have identified and reviewed the major risks to which the charity is exposed, in particular those related to the activities and finance of the charity, and are satisfied that systems are in place to manage those risks.
PLANS FOR FUTURE PERIODS
The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory incoming resources.
The trustees' annual report was approved on 20 April 2026 and signed on behalf of the board of trustees by:
MRS L SCHWARTZ
Trustee
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SEVENTH HEAVEN
YEAR ENDED 30 JUNE 2025
I report to the trustees on my examination of the financial statements of Seventh Heaven ('the charity') for the year ended 30 June 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 Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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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 accounts to be reached.
DAVID GOLDBERG FCA DCHA
Independent Examiner
New Burlington House 1075 Finchley Road London NW11 0PU
20 April 2026
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 JUNE 2025
| Period from | |||||
|---|---|---|---|---|---|
| 14 Feb 23 to | |||||
| Year to 30 Jun 25 | 30 Jun 24 | ||||
| Unrestricted | Restricted | ||||
| funds | fundsTotal funds | Total funds | |||
| Note | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS | |||||
| Donations and legacies | 4 | 32,251 | 22,679 | 54,930 | 25,864 |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| TOTAL INCOME | 32,251 | 22,679 | 54,930 | 25,864 | |
| =============================== | =============================== | =============================== | =============================== | ||
| EXPENDITURE | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 5 | (3,470) | – | (3,470) | – |
| Expenditure on charitable activities | 6,7 | (25,090) | (2,679) | (27,769) | (23,338) |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| TOTAL EXPENDITURE | (28,560) | (2,679) | (31,239) | (23,338) |
|
| =============================== | =============================== | =============================== | =============================== | ||
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| NET INCOME AND NET MOVEMENT | |||||
| IN FUNDS | 3,691 | 20,000 | 23,691 | 2,526 | |
| =============================== | =============================== | =============================== | =============================== | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 2,526 | – | 2,526 | – | |
| ------------------------------- | ------------------------------- | ------------------------------- | ------------------------------- | ||
| TOTAL FUNDS CARRIED FORWARD | 6,217 | 20,000 | 26,217 | 2,526 | |
| =============================== | =============================== | =============================== | =============================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 10 form part of these financial statements.
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
STATEMENT OF FINANCIAL POSITION
30 JUNE 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible fixed assets | 11 | 329 | 329 | ||
| CURRENT ASSETS | |||||
| Debtors | 12 | 200 | – | ||
| Cash at bank and in hand | 26,588 | 3,097 | |||
| ------------------------------- | -------------------------- | ||||
| 26,788 | 3,097 | ||||
| CREDITORS: amounts falling due | |||||
| within one year | 13 | (900) | (900) | ||
| ------------------------------- | -------------------------- | ||||
| NET CURRENT ASSETS | 25,888 | 2,197 | |||
| ------------------------------- | -------------------------- | ||||
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 26,217 | 2,526 | |||
| ------------------------------- | -------------------------- | ||||
| NET ASSETS | 26,217 | 2,526 | |||
| =============================== | ========================== | ||||
| FUNDS OF THE CHARITY | |||||
| Restricted funds | 20,000 | – | |||
| Unrestricted funds | 6,217 | 2,526 | |||
| ------------------------------- | -------------------------- | ||||
| TOTAL CHARITY FUNDS | 14 | 26,217 | 2,526 | ||
| =============================== | ========================== |
These financial statements were approved by the board of trustees and authorised for issue on 20 April 2026, and are signed on behalf of the board by:
MRS L SCHWARTZ
Trustee
The notes on pages 6 to 10 form part of these financial statements.
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 JUNE 2025
1. GENERAL INFORMATION
The charity is a public benefit entity and a registered charity in England and Wales. It is incorporated as a Charitable Incorporated Organisation (CIO) under the Charities Act 2011. The address of the principal office is 46 Ashtead Road, London, E5 9BH.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue as a going concern.
Judgements and key sources of estimation uncertainty
The preparation of financial statements in conformity with FRS 102 requires the use of certain accounting estimates. It also requires management to exercise its judgement in the process of applying the charity's accounting policies. There are no areas involving a high degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements.
Fund accounting
General unrestricted funds comprise the accumulated surplus or deficit on income and expenditure account. They are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are funds subject to specific restricted conditions imposed by donors. There are no restricted funds as at the Balance Sheet date.
Designated funds are funds which have been set aside at the discretion of the trustees for specific purposes. There are no designated funds as at the Balance Sheet date.
Incoming resources
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.
Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 JUNE 2025
3. ACCOUNTING POLICIES (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable donations are recognised in the statement of financial activities when paid.
Expenditure is classified under headings of the statement of financial activities to which it relates.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
4. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| DONATIONS | |||
| Donations received | 32,251 | 22,679 | 54,930 |
| =============================== | =============================== | =============================== |
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 JUNE 2025
4. DONATIONS AND LEGACIES (continued)
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| DONATIONS | ||||
| Donations received | 25,864 | – | 25,864 | |
| =============================== | ================ | =============================== | ||
| COSTS OF RAISING DONATIONS | AND LEGACIES | |||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Costs of raising donations and legacies | ||||
| - Donations | 3,470 | 3,470 | – | – |
| ========================== | ========================== | ================ | ================ | |
| EXPENDITURE ON CHARITABLE | ACTIVITIES BY FUND TYPE | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Recreational activities and support for children with | ||||
| disabilities and special needs | 23,092 | 2,679 | 25,771 | |
| Support costs | 1,998 | – | 1,998 | |
| ------------------------------- | -------------------------- | ------------------------------- | ||
| 25,090 | 2,679 | 27,769 | ||
| =============================== | ========================== | =============================== | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Recreational activities and support for children with | ||||
| disabilities and special needs | 22,437 | – | 22,437 | |
| Support costs | 901 | – | 901 | |
| ------------------------------- | ---------------- | ------------------------------- | ||
| 23,338 =============================== |
– ================ |
23,338 =============================== |
5. COSTS OF RAISING DONATIONS AND LEGACIES
6. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE
7. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly | Support costs | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Recreational activities and support for | ||||
| children with disabilities and special | ||||
| needs | 25,771 | – |
25,771 | 22,437 |
| Governance costs | – | 1,998 |
1,998 | 901 |
| ------------------------------- | -------------------------- | ------------------------------- | ------------------------------- | |
| 25,771 | 1,998 |
27,769 | 23,338 | |
| =============================== | ========================== | =============================== | =============================== |
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 JUNE 2025
8. INDEPENDENT EXAMINATION FEES
| INDEPENDENT EXAMINATION FEES | ||
|---|---|---|
| Period from | ||
| Year to | 14 Feb 23 to | |
| 30 Jun 25 | 30 Jun 24 | |
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 900 | 900 |
| ================ | ================ |
9. STAFF COSTS
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
10. TRUSTEE REMUNERATION AND EXPENSES
There was no remuneration paid to the trustees. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity.
11. TANGIBLE FIXED ASSETS
| Equipment | |||
|---|---|---|---|
| £ | |||
| Cost | |||
| At 1 July 2024 and 30 June 2025 | 329 | ||
| ================ | |||
| Carrying amount | |||
| At 30 June 2025 | 329 | ||
| ================ | |||
| At 30 June 2024 | 329 | ||
| ================ | |||
| 12. | DEBTORS | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Other debtors | 200 | – | |
| ================ | ================ | ||
| 13. | CREDITORS: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Accruals and deferred income | 900 | 900 | |
| ================ | ================ |
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Docusign Envelope ID: BE239F89-3552-4D32-B9AE-68F1D43E69A3
SEVENTH HEAVEN
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 JUNE 2025
14. ANALYSIS OF CHARITABLE FUNDS
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 July | 30 June | |||
| 2024 | Income | Expenditure | 2025 | |
| £ | £ | £ | £ | |
| General funds | 2,526 | 32,251 | (28,560) | 6,217 |
| ========================== | =============================== | =============================== | ========================== | |
| At | At | |||
| 14 February | 30 June | |||
| 2023 | Income | Expenditure | 2024 | |
| £ | £ | £ | £ | |
| General funds | – | 25,864 | (23,338) | 2,526 |
| ================ | =============================== | =============================== | ========================== | |
| Restricted funds | ||||
| At | At | |||
| 1 July | 30 June | |||
| 2024 | Income | Expenditure | 2025 | |
| £ | £ | £ | £ | |
| Restricted Funds | – | 22,679 | (2,679) | 20,000 |
| ================ | =============================== | ========================== | =============================== | |
| At | At | |||
| 14 February | 30 June | |||
| 2023 | Income | Expenditure | 2024 | |
| £ | £ | £ | £ | |
| Restricted Funds | – | – | – | – |
| ================ | ================ | ================ | ================ | |
| ANALYSIS OF NET ASSETS | BETWEEN FUNDS | |||
| Unrestricted | Total Funds | |||
| Funds | 2025 | |||
| £ | £ | |||
| Tangible fixed assets | 329 | 329 | ||
| Current assets | 26,788 | 26,788 | ||
| Creditors less than 1 year | (900) | (900) |
||
| ------------------------------- | ------------------------------- | |||
| Net assets | 26,217 | 26,217 | ||
| =============================== | =============================== | |||
| Unrestricted | Total Funds | |||
| Funds | 2024 | |||
| £ | £ | |||
| Tangible fixed assets | 329 | 329 | ||
| Current assets | 3,097 | 3,097 | ||
| Creditors less than 1 year | (900) | (900) |
||
| -------------------------- | -------------------------- | |||
| Net assets | 2,526 | 2,526 | ||
| ========================== | ========================== |
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
16. RELATED PARTIES
There were no related party transactions in the year under review.
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