REGISTERED CHARITY NUMBER: 1207230
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
FOR
HAVINENU
HAVINENU
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 |
HAVINENU
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2026
The trustees present their report with the financial statements of the charity for the year ended 28 February 2026. The trustees have adopted the provisions of 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
Objectives and aims
The charity’s primary objective is the advancement of the Orthodox Jewish faith, with a focus on promoting understanding and engagement with its teachings. This is achieved through various activities as determined by the trustees, including the elucidation, publication, and dissemination of traditional Jewish source materials. These efforts are aimed at making such resources accessible for study, particularly for students, to foster a deeper understanding of Jewish traditions, values, and teachings. In addition, the charity seeks to support and encourage the ongoing study and appreciation of Orthodox Jewish texts, thereby contributing to the intellectual and spiritual growth of the community.
Significant activities
The charity carries out its objectives by supporting initiatives that promote the study and dissemination of Orthodox Jewish teachings. This includes providing grants to individuals engaged in scholarly research, educational projects, and other initiatives that align with the charity's mission. The charity’s activities also encompass the publication and distribution of traditional Jewish texts, making them accessible for academic study and personal enrichment. Through these activities, the charity aims to foster a deeper understanding of Jewish traditions, facilitate the education of students, and contribute to the wider community's engagement with the Orthodox Jewish faith.
Public benefit
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grantmaking policy.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the period, the charity made significant progress in pursuing its objectives by supporting individuals engaged in the study and dissemination of Orthodox Jewish teachings. A total of £23,875 (2025:£6,600) was awarded in grants to individuals and institutions, enabling them to pursue various scholarly and educational initiatives aligned with the charity’s mission.
FINANCIAL REVIEW
Financial position
For the period under review, the charity received total donations amounting to £18,250 (2025: £41,000), which have been used to support its charitable activities. The primary expenditure of the charity was £23,875 (2025: £6,600) in grants distributed to individuals and institutions involved in research and educational initiatives aligned with the charity’s objectives.
In addition to the grants, the charity incurred minor administrative and governance costs totalling £926 (2025: £354). This gave the charity a deficit in the year of £6,551(2025: £34,046 surplus).
At the end of the financial period, the charity had total unrestricted funds of £27,495 (2025: £34,046). The trustees consider this balance to be satisfactory, as it provides the charity with a solid financial foundation to continue its activities and respond to future opportunities. The trustees are confident that the charity is in a stable financial position and can continue to operate effectively in the coming year.
Going concern
The trustees have assessed the charity’s financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
FUTURE PLANS
The charity plans to continue its activities in the coming year, maintaining its focus on supporting individuals and initiatives that align with its objectives. The trustees will ensure that sufficient resources are available to meet the charity’s goals, including the distribution of grants and the promotion of Orthodox Jewish teachings.
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HAVINENU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 28 FEBRUARY 2026
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is set up as a Charitable Incorporated Organisation (CIO) and was registered with the Charity Commission on 28 February 2024. Havinenul is governed by its constitution.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1207230
Principal address
13 Waterpark Road Salford Manchester M7 4EU
Trustees
Mr A Y Melinek Mr G S Katz Mr N Jaffe
Approved by order of the board of trustees on 28 August 2026 and signed on its behalf by:
Mr A Y Melinek - Trustee
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HAVINENU
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 28 FEBRUARY 2026
| Period | ||
|---|---|---|
| 28.2.24 | ||
| Year Ended | to | |
| 28.2.26 | 28.2.25 | |
| Unrestricted | Total | |
| fund | funds | |
| £ | £ | |
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 18,250 | 41,000 |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Charitable activities | 24,801 | 6,954 |
| NET INCOME/(EXPENDITURE) | (6,551) | 34,046 |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 34,046 | - |
| TOTAL FUNDS CARRIED FORWARD | 27,495 | 34,046 |
The notes form part of these financial statements
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HAVINENU
BALANCE SHEET 28 FEBRUARY 2026
| 2026 Unrestricted fund £ CURRENT ASSETS Cash at bank 27,495 NET CURRENT ASSETS 27,495 TOTAL ASSETS LESS CURRENT LIABILITIES 27,495 NET ASSETS 27,495 FUNDS Unrestricted funds 27,495 TOTAL FUNDS 27,495 |
2025 Total funds £ 34,046 34,046 34,046 34,046 34,046 34,046 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 August 2026 and were signed on its behalf by:
Mr A Y Melinek - Trustee
The notes form part of these financial statements
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HAVINENU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 28 February 2026 nor for the period ended 28 February 2025.
Trustees' expenses
There were no trustees' expenses paid for the year ended 28 February 2026 nor for the period ended 28 February 2025.
3. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 28 February 2026.
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