CHARITY REGISTRATION NUMBER: 1203214 Helping Our Kehillah Unaudited Financial Statements 31 March 2026 G A HARRIS & CO LIMITED Chartered accountants Brulimar House Jubilee Road Middleton Manchester England M24 2LX Helplng Our Kehlllah Financial Statements Year ended 31 March 2026 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements Helplng Our Kehillah Trustees. Annual Report Year ended 31 March 2026 The Iruste&s present their report and the unaudited financial slatemenls of the charty for the year ended 31 March 2026. Refèrence and admini$tratlve datalls Roglstered ¢harlty nam• Helping Our Kehillah Charlty rngistrntion number 1203214 PrSnclpal office 9 Colchester Avenue Prestrlich Manchester M25 OLL The truste8$ Mordechai Zvi Kaufman Ilzhak Dov Schrelbhand osher W00￿S0n Indfyp?ndent èxamln8r Gary A Harris FCA Brulimar House Jubilee Road Middleton Manchester England M24 2LX Structure, govemance and management Helping Our Kehillah was establishèd under a trust deed dated 1 May 2023. 11 is a regISte￿d charity Inumber 12032141 and was Off￿la11y registered on 23 May 2023. The charity does rbol have a chief executive officer. The day-lcpday operations are managèd by O. Wootfson on behalf of the Iruslees. All major decisions are made colleclivety by the Iruslees. who volunteer their lime wilhoLrt remuneration. Any related par1y Iransaclions are disclosed. where applicable, irb the notes lo the accounts. A policy and procedure for the induction and training of new trustees is currentty under development and will be implemented in the near fLJture. Risk Review The trustees have assessed the key risks facing the charity, particularly Ihose related lo ils operations and finances, arid are satisfied that appropriate systems are in place to manage exposure lo these risks. The primary risks relate lo operational matters, specifically the potential for ineffective grant-making. These are mitigated by Iruslees thoroughly researching potential beneficiaries prior lo awarding grants. In addition, robust reporting and review procedures aro in place lo ensure Ihal all grants deliver public benefit. Helping Our Kehillah Trustees. Annual Report {¢onllnewdJ Year ended 31 March 2026 Oblectlvos and actlvltlo8 The objects of the charity are the relief of poverty among51 persons in need and hardship in the Jewish Community. the advancement of education according to ihe lenels of the Orthodox Jewish Faith and the advancement of the Orthodox Jewish Religion. Public benefit The Irusloès confirm that they have referred to the guidance contained in the Charity Commission's gerieral guidance on public benefit and in particular to its supplementary public benefil guidance on advancing education when reviewing Ihg charity's aims and objectives and in planning future activIt￿S and setting grant making poI￿Y for the year. Grant making poI￿Y Thè charity is funded by donations. The chartty gives out grants in line with the above objects. Grants made durfng the year to institutlons and individuals are 8s detailed tn the accounts. The applicalh)n of the funés by way of grants is to 8ilher inslilutions or individuals and is mainly to individuals. The trustees consider they have rn6t the public benefit test And outline thesa achievements below. The Iruslees measure the success of achi8ving th& staled aims by the nuTnber and value of grants pald out for èÈch object. The grants paHI out in the year are detailed in the notes to the accounts and the trustees consider they have mel their aims successfully this year. Thg trustees conslder the shorter lem aims to be similar to the longer lerm aims and assess the achievement of the chaiity In the same way. Achlevements and perforniance The charity received £59,529 in donations ar)d gTan15 ¢Juring the year and spent £58,845 on charitable aclivities for the reliel ol poverty grants and support costs. These grants were made in line with the staled objecls ol the charity. The charity has low govemance costs and in the main were bome by a Iruslee. The govemance costs incurred relate to professional fèès incurred during the year. There were rbo investments made during the year. There were no material fundraising costs during the year. Related party transactions are disclosed as applicable in the notes to the accounts. There was an overall net income and nel movement of fvnds duTing the year amounting to £684. Helping Our Kehillah Trustees. Annual Report (¢onllnu•d) Year ended 31 March 2026 Financial rovièw The Iruslees fed th81 the activity reflects the profi'le and standing within th8 local community, The impact for future ye8Vs èxpenditure is self4videnl and the trustees would lik8 lo record thèir appreciation for all the financial support received from benefactors during the course of the year. RoseTV8S policy The Unrestricted Funé represents the unreslricled funds arising from past operating r8sulls. The Trustees are satisfied that the balanco of the Fund is an acceptable level of reserves glven the nature of revenue receipts against grarnls payable. In considering the financial obligations of the charity, The Irustee5 aim lo maintain suffi¢iènl rese￿eS to meet ongoing obligalions and short-lerm funding requirements. The ITLislees are delighted to have made many Valuab￿ corblributions lo the community as a result of this income and hop8 lo be abl8 lo do so for many y88rs lo come. The free respNes. being the net current assets of the charty. amounted to £686 all of whth are unrestricted. The charity only ulilizes funds that are available so there are no going concem issues with the charity. The running costs for the charity are very low. The Iruslees, annual rèF)Ort was approved on 27 May 2026 and signed on behall of the board of Iiuslees by.. Osher W00￿s0 Truslee Helping Our Kehillah Indèpendent Examiner's Report to the Trustees of Helplng Our Kehillah Year ended 31 March 2026 I report lo the trustees on my examination of the financial statements of Hglping Our Kehillah {'Ihe charity'} for the year ended 31 March 2026. Rospon$lbilitiè$ and bas1$ ol rèport As the Injstees of the chanty you are responsible for the preparation of the financ￿1 statements in accordance with the requirements of thè Charities Ath 2011 I'lhe Act,). I report in respect of my examination of the charity's financial slelemenls carried out under section 145 of the 2011 Aet and in carrying OLII my éxamination I have followed all the applrcable Directions given by Ihe Charity Commission under secllon 14515Mbl of the Act. Indep6ndonl frxamlner's stslemonl I have completed my examination. I confirm that no material matters h8v8 come lo my attenlion in connection with Ihe examination glvin9 me cause to believe that in any material fftspect.. accounting records were not k8pl in respeci of the charity as required by section 130 of the A¢l', Dr the financial slalamenls do nol accord with tho$e records,. or the financial statements do not comply wilh the appllcable requirements conceming the form and content of accounls sel out in Ihe Charilles {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair, view which is not a matter considered as part of an independent examirbation. I have no cOn￿rn$ and have comè across no other matters in connection with the examination lo which atlerbliorb should be drawn in this report in order lo enable a proper understanding of the accounts to be reaGhed. Gary A Harris FCA Indeper)denl Examiner Brulimar House Jubilee Road Middleton anchesler England M24 2LX 27 May 2026 Helplng Our Kehillah statement of Financial Activities Year ended 31 March 2026 2026 Unrestricted funds Total lund# Total funds 2025 Not• Income and ondowments Donations and legacies Total Incomg 59.529 59,529 42,959 59,529 59,529 42,959 Expenditure Expendilure or) charitable activities Total 6xp•ndituro 58,845 58.845 46,232 46.232 58,845 58,845 Net Sncomellexp•ndltur•) and net movement In lunds 13,2731 Re¢on¢lllallon of funds Total funds brought forward Total funds carrled forward 3,275 686 686 The statement of financial aclvilies indudes all gains and losses recognised in the year. All Sncome and expenditurè deriv& from continuing activit￿$. The notes on pages 7 to 9 form part of those finan¢lal $tatem*nt$. Helping Our Kehillah Statement of Financlal Positlon 31 March 2026 2026 2025 Ntste Current assots Cash at bank and in hand 1,166 Credltors.. amounts falling du• within one year Net current a$s•ts 480 480 686 Total assets less ¢urr•nt Ilabllltles 686 Funds of tho charity Unrestricted funds 686 Totsl charfty funds 686 These financial statements were approved by the board of trustees and guthorised for Sssue on 27 May 2026. and are signed on behalf of the board by= Osher Woomson Trustee The notes on pages 7 to 9 fomi part of thesè financlal statem•nts. Helplng Our Kehillah Notes to the FSnanclal Statements Year ended 31 March 2026 General Infomiation The charity is a public benefrt èntity and a regislered ¢harily in England and Wales and is unincorporated. The address of the principal office is 9 Col¢he$ler Av9nu&, preS￿l¢h, Manchester. M25 OLL. Stat•ment of compllanea These financi81 statements have beer) pr8parèd in compliancè with FRS 102, Th8 Financial Reporting Standard applicable in the UK and Ihe Republic of Ireland., the Statemént of Recommended Praclicg applicable lo charrties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic oi Ireland IFRS 102) (Charities SORP IFRS 10211 and the Charities Act 2011. Accounting pollclè$ Basls of preparatlon The financial stalemenls have been prepared on the historical cost basls, as modified by the revaluation of cortain fin2naal assets and liabilities and investment properties measured al fair value through income or expenditure. The financial statements are prepared in sterling, whlch is the functional CLJrrency of the entity. Golng concom Thère are no material uncertainti8s about the charitys ablllty lo continue. Judgèmènts and kèy $our¢e5 of èstlmation un¢ertaSnty The Iruslees have considered whether any significant judgments or estimates were required in preparing these financial slalements and have concluded that none were necessary for the year. Re$our¢e3 ex￿nded Expenditure is recognised on an accruals basis as a liability is incurred. ExperTrdilure includes any VAT which cannot be fully recovered. and is classified under headings of the statement of financial activilies lo whlch il relates.. expenditure on raising funds includes the costs of all fundiaising èetivities. avènts, non- charitable trading aclivllies. anLI the sale of donated goods. expendilure on charitable aclivitbgs includes all coslg incurred by a charrty in undertaking aeliwties that further ils Charitab￿ ailns for the benefit of ils beneficiaries. including those sLJpport costs and eosts relating lo the govemance of the charity apportioned lo charitable activities. other exp&ndilure includes all expenditure that is ngither related to raising funds forthe Gharily r)or part of ils expendllure on charitable activit￿$. All costs ale allocated lo expenditure cale9ories reflecting the use of the resource. Dired costs atlribulable lo a single activity are allocated direclty lo that activity. Shared costs are apportioned between the activities they contribute lo on a reasonable, justifiable and ￿nsIstenI basis. Helping Our Kehillah Notes to the Financial Statements (contlou8d) Year ended 31 March 2026 Donatlons and1gga¢io8 UnreslTicled Total Funds Unr8slricted Total Funds Funds 2026 Funds 2025 Donations Donations 26,534 26,534 29.459 29,459 Grants Grants receivable 32,995 32.995 13,500 13,500 59,529 59.529 42,959 42,959 Expendlture on charftable actlvltles by activlty type Activities undertaken Total lunds directly 2026 Total fund 2025 Charllable activiti'es 58,845 58,845 46,232 Independent examlnatlon feès 2026 2025 Fees payable lo the Independent examiner for. Independent examination of the financial stalernenls 480 Staff costs The average head count of employees during the year was Nil12025.. Nill. No employee received employee benefits of more than £60,000 during the year (2025.. Nill. Trustee remuneratlon and expenses No rémun8r8tion or other benefits from emptDyment with the charity or a related entity were received by the trustees. Creditors: amounts falllng due within one year 2026 2025 Trade creditors 480 480 Helping Our Kehillah Notes to the Financial Statements (¢on¢lnuqdJ Year ended 31 March 2026 10. Analysls of ngt a$$èt$ botwo•n funds Unreslricled Total Funds Funds 2026 Current assets Creditors less than 1 year Not assets 1,166 14801 686 1,166 14801 686 Unr851ricled Total Funds FLJnds 2025 Current assets Creditors less than 1 yèar Nel assets 482 {480) 482 14801 11. Relatèd partles During the year, the charity paKJ £5,855 to close family members of trustee Osher Woolfson for administrative support services. The Iruslees consider Ihe amounts paid to be reasonable and at market Value.