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2025-10-31-accounts

GLOWING KIDS

Charitable Incorporated Organisation (CIO) Number 1212305 FINANCIAL STATEMENTS

For period ended 31 October 2025

Whiteside and Davies

Chartered Certified Accountants

158 Cromwell Road Salford M6 6DE

GLOWING KIDS

Page 2

Charitable Incorporated Organisation (CIO) Number 1212305 FINANCIAL STATEMENTS

FOR YEAR PERIOD ENDED 31 OCTOBER 2025

Contents

Page
Charity Information 3
Report of the trustees 4 - 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8

GLOWING KIDS Charitable Incorporated Organisation (CIO) Number 1212305 FINANCIAL STATEMENTS

Page 3

FOR YEAR PERIOD ENDED 31 OCTOBER 2025

Charity Information

Board of Trustees

Beile Gold Reizel Rosenberg Friedy Goldman Rivka Perel Englander

Charity Number

1212305

Administration Address

25 Allanadale Court Waterpark Road Salford M7 4JN

Accountants

Whiteside and Davies Ltd Chartered Certified Accountants 158 Cromwell Road M6 6DE

Structure, governance and management

GLOWING KIDS is a charitable trust constituted by a foundation on 26 February 2025.

The Charity is run by the trustees who all act in an honorary capacity. A new trustee would receive copies of the previous years' Annual Report and Accounts and a copy of the Charity Commission leaflet 'The Essential Trustee : What you need to know'.

Page 4

GLOWING KIDS Charitable Incorporated Organisation (CIO) Number 1212305 FINANCIAL STATEMENTS

FOR YEAR PERIOD ENDED 31 OCTOBER 2025

Report of the trustees

The trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 31 October 2025.

The accounts have been prepared in accordance with the accounts policies set out in note 3 to the accounts.

Status and Administration

The Charity, constituted by CIO - Foundation Registered 26 February 2025 and is a Registered Charity.

Charitable Objects

The Charity's object is to To advance in life and help young people from the orthodox Jewish community through: (a) the provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life; (b) providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

The above object was continued during the year.

It is envisaged that similar progress will ensue in the following year.

During the year, the charity received the majority of its income from the investment properties that it holds.

Trustees

The trustees in office throughout the year are listed above on page 2.

The trustees nor any person connected with them did not receive any remuneration or expense allowance during the year.

Reserves Policy

The trustees do not deem it necessary to retain reserves of more than £100 as the charity has no commitment to distribute any more than what is held and any given moment.

Investment policy and returns

Under the memorandum and articles of association, the charity has the power to make any investment which the trustees see fit.

Risk Management

The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures mitigate any perceived risks.

Public Benefit Policy

We have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Grant Making Policy

Grants are made to charitable institutions and organisations which accord with the objects of the charity.

Page 5

GLOWING KIDS Charitable Incorporated Organisation (CIO) Number 1212305 FINANCIAL STATEMENTS

FOR YEAR PERIOD ENDED 31 OCTOBER 2025

Report of the trustees (continued)

Responsibilities of the trustees

Charity Law 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 as at the Balance Sheet Date, and of its incoming resources, including income and expenditure for the financial year.

In preparing those financial statements, the trustees should follow best practice and

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them as trustees to ensure that the financial statements comply with the Charity Law.

The trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other regularities.

Board Of trustees

The members of the Board of the charity are set out on Page 3.

Approved by the trustees on 27/08/2024

Beile Gold - Trustee

Page 6

GLOWING KIDS Charitable Incorporated Organisation (CIO) Number 1212305 FINANCIAL STATEMENTS

FOR YEAR PERIOD ENDED 31 OCTOBER 2025

Income and expenditure account

Notes
Incoming resources
Community donations
Grants and donations
Less:
Resources Expended
Governance costs
Accountancy
Other legal and professional fees
Charitable activity (trips and events)
Refreshments
Venue Hire
Equipment
Advertising
Transportation expenses
Studio expenses
Support Costs
Wages
Accumulated Funds
Net surplus/(deficit) for the year
Balance brought forward
Balance carried forward
Restricted
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Unrestricted
6,404
28,509
34,913
600
1,456
2,623
5,189
6,789
2,230
918
3,781
12,573
36,159
(1,246)
0
(1,246)
2025
Total
£
6,404
28,509
34,913
600
1,456
2,623
5,189
6,789
2,230
918
3,781
12,573
36,159
(1,246)
0
(1,246)

The notes on page 9-12 form part of these accounts

GLOWING KIDS Charitable Incorporated Organisation (CIO) Number 1212305 FINANCIAL STATEMENTS

Page 7

FOR YEAR PERIOD ENDED 31 OCTOBER 2025

Balance Sheet At 31 October 2025

AbBalance Sheet
Current assets
Cash at bank
Net current assets
Current liabilities
Related party transactions
Accruals
Net current liabilities
Net assets
Reserves
Restricted funds
Unrestricted funds
Total funds
Notes 2025
£
(603)
(600)
2025
£
43
43
(1,203)
(1,246)
0
(1,246)
(1,246)

Approved by the board on 11 March 2026 and signed on behalf of them all.

Beile Gold - Trustee