CHARITY REGISTRATION NUMBER-. 1203214 Helping Our Kehillah Unaudited Financial Statements 31 March 2025 G A HARRI CO LIMITED Chartered accountants Brulimar House Jubilee Rd Middleton Manchester M24 2LX Helping Our Kehillah Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent examiner's report lo the trustees Slalement of financial activities Statement of financial position Notes to the linancial slalements Helping Our Kehillah Trustees. Annual Report Year ended 31 IAarch 2025 The Iruslees present their report and the unaudited financial slalemenls ol Ihe charily lor the year ended 31 March 2025. Reference and administrative details Registered charity name Helping Our Kehillah Charlty reglslratlon number 1203214 Principal oflice 9 Col¢hesler Avenue Prestwich Manchester M25 OLL The trustees Mordechai Zvi Kaufman Itzhak Dov Schreibhand Osher Woollson Independent examlner Gary A Harris FCA Brulimar House Jubilee Rd Middleton Manchester M24 2LX Slruclure, governance and management Helping Our Kehilah was established under a trust deed dated 1 May 2023. It is a registered charity (number 12032141 and was ollicially registered on 23 May 2023. The charity does not have a chief executive officer. The day-lo-day operations are managed by O. Woolfson on behalf of the trustees. All major decisions are made collectively by the trustees, who volunteer their time wilhoul remuneration. Any related party Iransaclions are disclosed. where applicable, In the notes lo ihe accounis. A policy and procedure lor the induction and training ol new trustees Is currently under dcvelopmenl and will be implemented in the near future. Risk Review The Iruslees have assossod ihe key risks lacing the charity. particularly those related to Its operations and finances, and are satisfied that appropriate systems are IN place to manage exposure to these risks. The primarsi risks relate io operational mallers, specilieally the polonlial lor ineffective grant-making. These are mitigated by trustees Ihoroughly researching polelltial beneficiaries prior lo awarding qranls In addition, robust reporting and review procedijres are in pla¢e lo ensure that all grants deliver public benefit. Helping Our Kehillah Trustees, Annual Report IcontinuBdl Year ended 31 March 2025 Objectives and activities The objects ol the charity are the relief ol poverty amongst persons in need and hardship in the Jewish Community, the advancement ol education according lo the lenels ol tho Orthodox Jewish Faith and the advancement ol the Orthodox Jewish Religion. Public benefit The Iruslees confirm that Ihoy have referred to the guidallce contained in the Charity Commission's general guidance on public benefit and In particular lo Ils supplementary public benelil guidanco on advancing education when reviewing the chariiy's aims ancl objectives and in planning future a¢livilies anLI setting grant making policy lor tho y¢ar. Grani making policy The charity Is funded by donations. The Charity gives out grants in line with the above objects. Grants made during the year to institutions and individuals are as detailed in the accounts. The application tsl the funds by way of grants is to cilher instilulic>ns or individuals and is main5y to individuals. The trustees consider they have mel the public benefit test and outline these achievements below. The trustees measure the success ol achieving the staled aims by the number and value ol grants paid out lor each object. The grants paid out in the year are detailed In the notes lo the accounis and tho trustees consider they have mol their aims successfully this year. The Iruslees consider the shorter term aims lo be Similar to the longer term aims and assess the achievement ol the charity in the same way. Achievements and performance The charity received £42.959 in donations and grants during the year and spent £46,232 on charilable activities lor the relief ol poverty qranls and support costs. These gran15 were made in line with the sialed obiects ol the charity. The charity has low governance costs and in the main were borne by a Irusleo. The governan¢e costs incurred relate lo professional lees incurred during the year. There were no investments made dLJring the year. There were no material fundraising costs during the year Related party transactions are disclosed as applicable in the notes to the 2ccounls. Thore was an overall nel income and nel movement ol funds during the year amounting lo £2. Aelping Our Kehillah Trustees. Annual Report (¢onlinued) Year ended 31 March 2025 Fin8ncial review The trustees feel Ihal the activity rellecls the profile and standing within the local communrty. The impact lor lulure year's expenditure is sell-evidcnt and the Irusiees would like to record their approciation lor all the linan¢ial support reGeived Irotn benelaclors during the ¢OLJrse ol the year. Reserves policy The Unresliicted Fund represents the unrestricted funds arising from past operating results. The Trustees are satisfied that the balance ol Ihe Fund is an acceptable level ol reserves given the ature ol revenue receipis against granis payable. In considering the financial ob1igalions ol Ihe charity, the trustees have resolved io maintain a minimum reserve. being the current assets ol the charity. This is currently about a third ol tolal charitable expenditure in the year. The trustees are delighted to have wade many valuable contributions to the ¢ommunily as a result ol this income and hope to be able lo do so lor many years lo come. The free reserves, being ihe net current assets ol the charity, amounted lo £2 all of which are unrestricted. The charity only ulilizes funds that are available so there are no going concern issues with the charity. The running costs lor the charily are very low. The Iruslees, annual report was approved on 18 November 2025 and signed on behalf ol the board ol Iruslees by.. Osher Woolfson Trustee Helping Our Kehillah Independent Examiner's Report to the Trustees of Helping Our Kehillah Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Helping Our Kehillah I'lhe charily'i for the year ended 31 March 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 I'lhe Acl'l. I report In respect of my examination of the charity's financial statements ¢arried 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 sectlon 14515llbl of the Acl. Independent examiner's statement I have cotnpleted my examination. I confirm that no material mallers have come to my allenlion in ¢onne¢tion with the examination giving me cause to believe that in any material respect. accounting records were not kept in respect of the ¢harily as required by section 130 of the Act., or thè financial statements do not accord with those records", or the financial statements do not comply with the applicable requirements ¢on¢erning the form 8nd conlenl of accoLJnls sel out in the Charities (Accounts Reports) Regulations 2008 other than any requirement that the accounls 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 wrth the examination to which attention should be drawn in this rèport In order lo enable a proper understanding of the accounts to be reached. GaryA Harris FCA Independent Examiner Biulimar House Jubilee Rd Middleton Manchester M24 2LX 18 November 2025 Helping Our Kehillah Stalement of Financial Activities Year ended 31 March 2025 2025 Unrestricted funds Total funds 2024 Total funds Note Income and endowments Donations and legacies Total income 42,959 42,959 37.092 42,959 42.959 37,092 Expenditure Expenditure on charitable activities 46,232 46,232 33,817 Total expenditure 46,232 46,232 33,817 Nel lexpendlturelllncome and net movèment In funds 13,2731 13.2731 3,275 Reconciliation of funds Total funds brought lomard Total funds carried forward 3,275 3,275 3.275 The slalemenl ol financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 7 tc* 9 lorm part ot these Ilnancial statements. Helping Our Kehillah Statement of Financial Position 31 March 2025 2025 2024 Note Current assets Cash al bank and In hand 482 3,755 c￿111t0r$= amounts falling due within one year Nel current assets 480 480 3,275 3,275 Total assets less current liabilitFes Funds of the charity Unreslricled funds 3.275 Total charity funds 3,275 These financial statements were approved by the board ol trustees and aulhorised lor issue on 18 November 2025, and are signed on behalf of the board by. Osher Woolfson Trustee The notes on pages 7 to 9 fomi part of these flnan¢ial statements. Helping Our Kehillah Notes to Ihe Financial Statements Year ended 31 March 2025 General information Thc charity is a public benefit entily and a registered charity in England and Walos and is unincorporated. The address ol the principal office is 9 Colchester Avenue, Prestwich, Manchesler. M25 OLL. Sl8tement of compli8nce These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic ol Ireland,, the Slalemenl ol Recommended Practice applicable lo chaiilies preparing iheir accounts in accordance with the Financial Report1ng Standard applicable in rhe UK and Republi¢ ol Ireland IFRS 1021 Icharities SORP IFRS 10211 and the Charities Act 2011. Accounting policies Basis of preparatron The ftnaNcial slalements have bccn prepared c)n the historical cost basis, as modified by the revaluation ol certain financial assets and liabilities and investment properties measured al lair value through income or expenditure The financial stalernents are prepared in sterling, which is the functional currency ol the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of eslimalion uncertainly The Iruslees have considered wheiher any significant judgments or eslimales were required in preparing these financial slalemenls and have concluded that none were necossary lor the year. Resources expended Exponditure Is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be lully recovered, and is classified under headings ol the statement ol financial activilies to which it relates.. expenditure on raising funds includes the costs ol all fundraising aclivilies. events. non-charitable trading aclivilies, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims lor the benefit ol its beneficiaries, inclu(Jing those support Costs and costs relating to the governance ol the charity apportioned to charitable activities. other oxpendilure includes all expenditure Ihal is neither related lo raising funds lor the charity ntsr part ol its expenditure on chaiilable activities All costs are allocated to expenditure ¢alegories reflecting the use ol the resource. Direct costs attributable ID a single activity are allocated diroctly lo that aclivily. Shared costs are apportioned between the activities they contribute to on a reasonable, iusliliable and consistent basis. Helping Our Kehillah Notes to the Financial Stalemenls (conlinueLII Year ended 31 March 2025 Donations and legacies Unreslricled Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Donations Donations 29.459 29,459 21,092 21.092 Grants Grants receivable 13.500 13,500 16,000 16.000 42,959 42,959 37,092 37.092 Expenditure on charltable actlvliles by actlvlty type Activities undertaken Total funds directly 2025 Total fund 2024 Charitable activities 46,232 46,232 33.817 Independent examination fees 2025 2024 Fees payable to the independent examiner ftsr. Indepen(Jent examination ol the financial slaiemenls 480 360 Staff costs The average head count ol employees during the year was Nil12024'. Nill. No employee received employee benefits ol more than £60,000 during the year12024". Nill. Trustee remuneration and expenses No remuneration or other benefits from employment wilh the charity or a related enlily were received by Ihe trustees. Credllors- amounts falllng due wlthln one year 2025 2024 Trade creditors 480 480 Helping Our Kehillah Notes to the Financial Statements Icontlnuedl Year ended 31 March 2025 10. Analysis of nel assets between funds Unreslricled Tolal Funds Funds 2025 Current assets Creditors less than 1 year Nel assets 482 14801 482 14801 Unresiricled Total FLJnds Funds 2024 Current asseis Creditors less than 1 year 3.755 14801 3,755 14801 3,275 Nel assels 3.275 11. Related parties During the year: the charity paid £1,746.11 to family members ol Iruslee Osher Wollson lor administrative work. The payments were 2ppfDved by the other Iruslees ancj were al a lair market rate.