## 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 - a. Select suitable accounting policies and apply them consistently. - b. Make judgements and estimates that are reasonable and prudent. - c. Follow applicable accounting standards and the Charities SORP, disclosing and explaining any departures in the financial statements. - d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation. 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