Charity number: 1204950
JOHANNESBURG JEWISH HELPING HAND UK
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
JOHANNESBURG JEWISH HELPING HAND UK
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 4 |
| Independent examiner's report | 5 - 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 - 9 |
| Notes to the financial statements | 10 - 19 |
JOHANNESBURG JEWISH HELPING HAND UK
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2026
Trustees S Melnick, Chair S Spitz A Brittan S Tomson
Charity registered number 1204950 Principal office Holwell Bungalow Widecombe In The Moor Newton Abbot TQ13 7TT
Accountant Griffin Chartered Accountants Courtenay House Pynes Hill Exeter Devon EX2 5AZ
Page 1
JOHANNESBURG JEWISH HELPING HAND UK
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2026
The Trustees present their annual report together with the financial statements of the Charity for the year 1 April 2025 to 31 March 2026.
Objectives and activities
a. Policies and objectives
The object of the CIO is to advance the Jewish faith for the benefit of the public in particular but not exclusively by the provision of grants to registered charities and other organisations that in various ways seek to advance the Jewish faith in South Africa including in funding:
Burial facilities that comply with Jewish custom and religious practice, including the conducting of funerals of persons of the Jewish faith according to Jewish custom and law. The ongoing maintenance of such burial grounds or cemeteries.
Scholarships, maintenance allowances or bursaries to enable students to access education within the framework of the Jewish religion; Housing or care homes that provide an environment which adheres to particular religious doctrines and practice.
b. Activities undertaken to achieve objectives
The CIO has not conducted any specific campaigns during this period. We are grateful to have continued receiving general donations from our UK donor base. This consistent support has allowed us to sustain our grant-making activities and respond to the needs of the community we serve.
c. Main activities undertaken to further the Charity's purposes for the public benefit
Educational Support Services
• Jewish Day Schools – The Chev contributes towards private Jewish schooling to ensure Jewish students are able to access Jewish education
• Remedial Education – The Chev assists with financing Jewish children when necessary
• Tertiary Education – The Chev provides interest-free, soft loans for students seeking university degrees or other skilled qualifications. This tertiary offering has been extended to Jewish students throughout the country.
Sandringham Gardens
• This residential facility is a home to 400 elderly people, many of whom are in need of long-term, intensive medical and nursing care.
Golden Acres
• Golden Acres is a Jewish retirement village. It offers independent apartments in various sizes, beautifully maintained gardens, 24-hour security and access to maintenance. Accommodation is available for purchase or rent from age 60. There is an onsite nurse’s station and a wide array of stimulating daily activities.
Burial
• Every Jewish person is given the same dignified burial according to Jewish custom and law, regardless of status or wealth. This includes those who are destitute and without family. In these cases, all costs are borne by the Chevrah Kadisha. We maintain over 50,000 graves in 3 cemeteries – Westpark, Brixton and Braamfontein cemeteries.
Page 2
JOHANNESBURG JEWISH HELPING HAND UK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
Objectives and activities (continued)
Providing staff skills training
• A Professional Development programme provides lectures for all social services practitioners and earns them CPD (continuous professional development) points.
Other programmes
• Outreach programme in high schools called Love Shouldn’t Hurt, to teach students about healthy vs unhealthy relationships.
• Protected Employment workshop includes an array of participants from Jewish, non-Jewish, white and nonwhite communities.
Achievements and performance
a. Main achievements of the Charity
Funding requirements are ongoing. Many of our beneficiaries will be here for the duration of their lives. Cemeteries will need to be maintained on an ongoing basis. Aged residents and children may need care for between five and 15 years, but psychiatric residents may be reliant on the organisation for 20-25 years and many disabled residents, for their entire lives.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy & financial review
During this period, the charity received a total income of £377,981 and had total running costs of £8,429, with total grants distributed of £20,000.
This leaves the charity in a strong financial position to make further grants during the next financial period.
c. Plans for future periods
The Organisation’s fundraising activities are divided into three categories with specific and appropriate strategies around donor engagement. The Pillars of the Community are our top donors whose substantial contributions hold our community together. Helping Hands are younger, upcoming members of the community who sustain us consistently with regular donations for occasions of all kinds. Pillars of the Community is our flagship fundraising brand supported by uniquely generous members of the community.
We intend running the One Tribe campaign every 2 years.
We aim to run the next One Tribe campaign from 15-17 November 2026 and are hoping to reach a UK target of £650,000.
Page 3
JOHANNESBURG JEWISH HELPING HAND UK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
Structure, governance and management
a. Constitution
Johannesburg Jewish Helping Hand UK is a registered charity, number 1204950, and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
Approved by order of the members of the board of Trustees on _______ and signed on their behalf by: 12/08/2026
S Melnick
Page 4
JOHANNESBURG JEWISH HELPING HAND UK
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026
Independent examiner's report to the Trustees of Johannesburg Jewish Helping Hand UK ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2026.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed 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 the accounts in accordance with 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) 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 been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the 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:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 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.
Page 5
JOHANNESBURG JEWISH HELPING HAND UK
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Laura Waycott
Dated: 13/8/26
FCA
Griffin
Chartered Accountants Courtenay House Pynes Hill Exeter EX2 5AZ
Page 6
JOHANNESBURG JEWISH HELPING HAND UK
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026
| Note Income from: Donations and legacies 4 Total income Expenditure on: Raising funds 5 Charitable activities 7 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2026 £ 377,981 377,981 3,500 24,929 28,429 349,552 125,401 349,552 474,953 |
Total funds 2026 £ 377,981 377,981 3,500 24,929 28,429 349,552 125,401 349,552 474,953 |
As restated 31 March 2025 £ 155,137 |
|---|---|---|---|
| 155,137 | |||
| 8,381 21,355 |
|||
| 29,736 | |||
| 125,401 | |||
| - 125,401 |
|||
| 125,401 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 19 form part of these financial statements.
Page 7
JOHANNESBURG JEWISH HELPING HAND UK
BALANCE SHEET AS AT 31 MARCH 2026
| Note Fixed assets Current assets Debtors 11 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 14 Unrestricted funds 14 Total funds |
18,349 459,683 478,032 (3,079) |
2026 £ - 474,953 474,953 474,953 474,953 - 474,953 474,953 |
14,013 112,933 126,946 (1,545) |
As restated 31 March 2025 £ |
|---|---|---|---|---|
| - 125,401 |
||||
| 125,401 | ||||
| 125,401 | ||||
| 125,401 | ||||
| - 125,401 |
||||
| 125,401 |
Page 8
JOHANNESBURG JEWISH HELPING HAND UK
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026
The financial statements were approved and authorised for issue by the Trustees on
_______ and signed on their behalf by: 12/08/2026
S Melnick Chair
The notes on pages 10 to 19 form part of these financial statements.
Page 9
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. General information
Johannesburg Jewish Helping Hand UK is a charitable incorporated organisation registered in England and Wales. The registered office address is Holwell Bungalow, Widecombe in the Moor, Newton Abbot, TQ13 7TT.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Johannesburg Jewish Helping Hand UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
The trustees consider that there are no material uncertainties regarding the charity's ability to continue as a going concern.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
Page 10
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
2. Accounting policies (continued)
2.4 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 allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.5 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Page 11
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
2. Accounting policies (continued)
2.8 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes
3. Critical accounting estimates and areas of judgment
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. No estimates or assumptions were considered to be significant
Page 12
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. Income from donations and legacies
| Donations Legacies Donations |
Unrestricted funds 2026 £ 161,122 216,859 377,981 As restated Unrestricted fund 31 March 2025 £ 155,137 |
Total funds 2026 £ 161,122 216,859 |
|---|---|---|
| 377,981 | ||
| Total funds 2025 £ 155,137 |
| 5. Expenditure on raising funds Costs of raising funds Unrestricted funds 2026 £ Costs of raising funds 3,500 Costs of raising funds (continued) Unrestricted funds 2025 £ Costs of raising funds 8,381 |
Total funds 2026 £ 3,500 |
|---|---|
| Total funds 2025 £ 8,381 |
Page 13
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. Analysis of grants
| Grants paid Grants paid |
Grants to Individuals 2026 £ 20,000 Grants to Individuals 2025 £ 16,000 |
Total funds 2026 £ 20,000 |
|---|---|---|
| Total funds 2025 £ 16,000 |
7. Analysis of expenditure on charitable activities
Summary by fund type
| Charitable activities Charitable activities |
Unrestricted funds 2026 £ 24,929 Unrestricted funds as restated 31 March 2025 £ 21,355 |
Total 2026 £ 24,929 |
|---|---|---|
| Total 2025 £ 21,355 |
Page 14
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. Analysis of expenditure by activities
| Charitable activities Charitable activities |
Grant funding of activities 2026 £ 20,000 Grant funding of activities 2025 £ 16,000 |
Support costs 2026 £ 4,929 As restated Support costs 31 March 2025 £ 5,355 |
Total funds 2026 £ 24,929 |
|---|---|---|---|
| Total funds 2025 £ 21,355 |
Analysis of support costs
| Accountancy fees Insurance Admin fees Professional fees |
Activities 2026 £ 1,260 300 1,669 1,700 4,929 |
Total funds 2026 £ 1,260 300 1,669 1,700 |
|---|---|---|
| 4,929 |
Page 15
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. Analysis of expenditure by activities (continued)
Analysis of support costs (continued)
| Accountancy fees Insurance Admin fees Professional fees Independent examiner's remuneration Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts |
As restated Activities 31 March 2025 £ 1,200 24 3,225 906 5,355 2026 £ 2,460 |
Total funds 2025 £ 1,200 24 3,225 906 |
|---|---|---|
| 5,355 | ||
| 2025 £ 1,200 |
9. Independent examiner's remuneration
Page 16
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2025 - £NIL) .
During the year ended 31 March 2026, no Trustee expenses have been incurred (2025 - £NIL) .
11. Debtors
| Due within one year Other debtors Prepayments and accrued income |
2026 £ 18,063 286 18,349 |
As restated 31 March 2025 £ 13,739 274 14,013 |
|---|---|---|
12. Creditors: Amounts falling due within one year
| Trade creditors Accruals and deferred income |
2026 £ 619 2,460 3,079 |
As restated 31 March 2025 £ 315 1,230 1,545 |
|---|---|---|
13. Prior year adjustments
The comparative figures as at 31 March 2025 have been restated following the transition from receipts and payments accounting to the preparation of accruals-based financial statements in accordance with the Charities SORP (FRS 102), to reflect the correct financial position of the charity.
The adjustment has resulted in changes to the statement of financial position as well as income and expenditure for the prior period, with a corresponding adjustment to opening reserves as detailed in the table below.
| 2025 £ |
|
|---|---|
| Increase in debtors - Other debtors | 13,739 |
| Increase in debtors - Prepayments | 274 |
| Increase in creditors - Trade creditors | 315 |
| Increase in creditors- Accruals | 1,230 |
| Movement in funds | (12,468) |
Page 17
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
14. Statement of funds
| Statement of funds | ||||
|---|---|---|---|---|
| Statement of funds - current year Unrestricted funds General Funds Statement of funds - prior year Unrestricted funds General Funds |
Balance at 1 April 2025 £ 125,401 |
Income £ 377,981 As restated Income £ 155,137 |
Expenditure £ (28,429) As restated Expenditure £ (29,736) |
Balance at 31 March 2026 £ 474,953 |
| Balance at 31 March 2025 £ 125,401 |
15. Analysis of net assets between funds Analysis of net assets between funds - current year
| Unrestricted funds 2026 £ Current assets 478,032 Creditors due within one year (3,079) Total 474,953 |
Total funds 2026 £ 478,032 (3,079) 474,953 |
|---|---|
Page 18
JOHANNESBURG JEWISH HELPING HAND UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
15. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
| Current assets Creditors due within one year Total |
Unrestricted funds 2025 £ 126,946 (1,545) 125,401 |
Total funds 2025 £ 126,946 (1,545) 125,401 |
|---|---|---|
16. Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2026.
Page 19