Charity registration number 1208096
HENDON CO-ORDINATED CHARITIES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
HENDON CO-ORDINATED CHARITIES
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mr J M Miller |
|---|---|
| Mr A M Hillel | |
| Mr R Abrahams | |
| Charity number | 1208096 |
| Principal address | 17 Prothero Gardens |
| London | |
| NW4 3SJ | |
| Independent examiner | Anthony Epton |
| Goldwins Limited | |
| 75 Maygrove Road | |
| West Hampstead | |
| London | |
| NW6 2EG | |
| Bankers | Barclays Bank Plc |
| Market Place | |
| Town Centre | |
| Leicester | |
| Leicestershire | |
| LE87 2BB |
HENDON CO-ORDINATED CHARITIES
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 |
| Independent examiner's report | 2 |
| Statement of financial activities | 3 |
| Balance sheet | 4 |
| Notes to the financial statements | 5 - 9 |
HENDON CO-ORDINATED CHARITIES
TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2025
The trustees present their annual report and financial statements for the year ended 5 April 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the trust's [governing document], the Charities Act 2011 and "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
The relief of poverty amongst persons who are primarily of the Jewish faith and for the advancement of the Jewish religion generally and for the maintenance of places of Jewish learning generally and for the advancement of Jewish religious education thereat and also for the support of lawful charitable institutions.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the trust should undertake.
Reserves policy
It is the policy of the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Structure, governance and management
Trust Deed dated 15 March 2006 as amended by Deed dated 5 April 2024. Charity registration was received on 2 May 2024.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr J M Miller
Mr A M Hillel Mr R Abrahams Mr M D Kaye (Deceased 31 October 2024)
The trustees' report was approved by the Board of Trustees.
Mr J M Miller Trustee
30 April 2025
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HENDON CO-ORDINATED CHARITIES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HENDON CO-ORDINATED CHARITIES
I report to the trustees on my examination of the financial statements of Hendon Co-ordinated Charities (the trust) for the year ended 5 April 2025.
Responsibilities and basis of report
As the trustees of the trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the trust’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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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: 1 accounting records were not kept in respect of the trust as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 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 financial statements to be reached.
Anthony Epton BA FCA CTA FCIE Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG
Dated: 30 April 2025
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HENDON CO-ORDINATED CHARITIES
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2025
| Unrestricted Restricted Total Unrestricted Restricted funds funds funds funds 2025 2025 2025 2024 2024 Notes £ £ £ £ £ Income from: Donations and legacies 3 51,458 8,250 59,708 44,799 17,426 Total income 51,458 8,250 59,708 44,799 17,426 Expenditure on: Charitable activities 4 63,420 9,197 72,617 24,677 15,485 Total expenditure 63,420 9,197 72,617 24,677 15,485 Net income/(expenditure) and movement in funds (11,962) (947) (12,909) 20,122 1,941 Reconciliation of funds: Fund balances at 6 April 2024 55,486 11,245 66,731 35,364 9,304 Fund balances at 5 April 2025 43,524 10,298 53,822 55,486 11,245 |
Total 2024 £ 62,225 |
|---|---|
| 62,225 40,162 |
|
| 40,162 | |
| 22,063 44,668 |
|
| 66,731 |
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 5 to 9 form part of these financial statements.
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HENDON CO-ORDINATED CHARITIES
BALANCE SHEET
AS AT 5 APRIL 2025
| 2025 Notes £ Current assets Debtors 8 3,425 Cash at bank and in hand 50,397 53,822 Net current assets Net assets The funds of the trust Restricted income funds 9 Unrestricted funds The notes on pages 5 to 9 form part of these financial statements. |
£ 53,822 53,822 10,298 43,524 53,822 |
2024 £ 1,075 65,656 66,731 |
£ 66,731 |
|---|---|---|---|
| 66,731 | |||
| 11,245 55,486 |
|||
| 66,731 | |||
The financial statements were approved by the trustees on 30 April 2025
Mr J M Miller Trustee
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HENDON CO-ORDINATED CHARITIES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1 Accounting policies
1.1 Accounting convention
The financial statements have been prepared in accordance with the trust's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 trust is a Public Benefit Entity as defined by FRS 102.
The trust has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the trust.
1.4 Income
Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 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 are allocated on the portion of the asset’s use.
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HENDON CO-ORDINATED CHARITIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
1 Accounting policies
(Continued)
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2 Critical accounting estimates and judgements
In the application of the trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Donations and gifts | 51,458 | 8,250 | 59,708 | 44,799 | 17,426 | 62,225 |
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HENDON CO-ORDINATED CHARITIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
4 Expenditure on charitable activities
| Unrestricted funds Restricted funds 2025 2025 £ £ Direct costs Donations- individuals 58,081 230 Donations- charities 3,000 - Charities Commission Application 1,600 - Publishing costs - 8,967 Bank charges 27 - Postage 712 - 63,420 9,197 Analysis by fund Unrestricted funds 63,420 - Restricted funds - 9,197 63,420 9,197 |
Total Unrestricted funds Restricted funds 2025 2024 2024 £ £ £ 58,311 23,450 7,200 3,000 1,200 - 1,600 - - 8,967 - 8,285 27 27 - 712 - - 72,617 24,677 15,485 63,420 24,677 - 9,197 - 15,485 72,617 24,677 15,485 |
Total 2024 £ 30,650 1,200 - 8,285 27 - |
|---|---|---|
| 40,162 | ||
| 24,677 15,485 |
||
| 40,162 |
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HENDON CO-ORDINATED CHARITIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
5 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the trust during the year.
6 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
7 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
8 Debtors
| Debtors | ||
|---|---|---|
| 2025 | 2024 | |
| Amounts falling due within one year: | £ | £ |
| Other debtors | 3,425 | 1,075 |
9 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At Rabbi Ginsbury book MN Appeal Previous year: At Rabbi Ginsbury book MN Appeal |
6 April 2024 Incoming resources Resources expended At £ £ £ 5,715 8,020 (8,967) 5,530 230 (230) 11,245 8,250 (9,197) 6 April 2023 Incoming resources Resources expended At £ £ £ - 14,000 (8,285) 9,304 3,426 (7,200) 9,304 17,426 (15,485) |
5 April 2025 £ 4,768 5,530 |
|---|---|---|
| 10,298 | ||
| 5 April 2024 £ 5,715 5,530 |
||
| 11,245 |
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HENDON CO-ORDINATED CHARITIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
9 Restricted funds
(Continued)
This fund represents the net proceeds from the sale of the recent book by Rabbi Ginsbury.
MN Appeal is supporting specific families.
10 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At General funds Previous year: At General funds Analysis of net assets between funds At 5 April 2025: Current assets/(liabilities) At 5 April 2024: Current assets/(liabilities) |
6 April 2024 Incoming resources Resources expended At £ £ £ 55,486 51,458 (63,420) 6 April 2023 Incoming resources Resources expended At £ £ £ 35,364 44,799 (24,677) Unrestricted Restricted funds funds 2025 2025 £ £ 43,524 10,298 43,524 10,298 Unrestricted Restricted funds funds 2024 2024 £ £ 55,486 11,245 55,486 11,245 |
5 April 2025 £ 43,524 5 April 2024 £ 55,486 Total 2025 £ 53,822 53,822 Total 2024 £ 66,731 66,731 |
|---|---|---|
11 Analysis of net assets between funds
12 Related party transactions
During the year trustees donated Nil.
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