2025-03-31-accounts

Registered number: 01713997 Charity number: 286950

JEWISH LADS' & GIRLS' BRIGADE

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

CONTENTS

	Page
Reference and administrative details of the Charity, its Trustees and advisers	1
Trustees' report	2 - 9
Independent auditors' report on the financial statements	10 - 13
Statement of financial activities	14
Balance sheet	15
Statement of cash flows	16
Notes to the financial statements	17 - 33

JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees	Benjamin de Jong
	Hannah Gerson
	Richard Marshall
	Adam Shelley FCCA
	Simone Silver (appointed 4 June 2024)
	Samuel Steinberg (appointed 4 June 2024)
	Norman Terret JP
	Jordana Price (resigned 11 June 2024)
Company registered number 01713997 Charity registered number 286950 Registered office Camperdown 3 Beechcroft Road London E18 1LA Patron President Chairman Honorary Treasurer HM The King The Lord Levy Norman Terret JP Adam Shelley FCCA Chief executive (Company Secretary) Neil Martin OBE Independent auditors Nyman Libson Paul LLP 124 Finchley Road London NW3 5JS

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JEWISH LADS' & GIRLS' BRIGADE

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Board of Trustees is proud to present the annual report and accounts of the Jewish Lads’ & Girls’ Brigade (JLGB) for the year ended 31 March 2025 – a landmark year marking our 130th anniversary.

Since our founding in 1895, JLGB has been dedicated to supporting generations of young Jewish people to belong, achieve and give back to society. This year has been one of growth, resilience and transformation, as JLGB continued to expand its reach to more young people through a wide variety of programmes.

At a time of unprecedented challenge for the British Jewish community – from the legacy of the pandemic and cost-of-living crisis to the alarming rise in antisemitism since 7 October – JLGB has stood as a beacon of hope for young British Jews. Our programmes have empowered thousands of young people to build confidence, develop leadership skills, and strengthen their British Jewish identity, while making a positive contribution to their local communities and wider society.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association, and the Accounting and Reporting by Charities Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Ireland (FRS102) and meets the requirements of a Directors’ Report as required by the Companies Act.

Objectives and Activities

Vision - A Positive Future for Jewish Youth

The JLGB strives to help develop a society that values Jewish young people and their contributions to their local and wider communities by training, developing and supporting them through their transition from young person to adult life, enabling them to become active citizens.

Mission Statement (Public Benefit)

The JLGB trains and develops young people of the Jewish faith to reach their potential through active citizenship, within both the Jewish and wider community, empowering them to become the leaders of tomorrow.

Through a diverse range of experiences and activities, JLGB enriches the lives of young Jewish people through its local, regional and national framework. JLGB removes barriers to participation by providing positive activities in a fun, friendly, safe and structured environment that meets the religious and cultural needs of the Jewish community.

The JLGB encourages friendship through achievement, recognition and personal development programmes, which prepare and enable young Jewish people to develop the essential life skills needed to help their transition from young person to adult life.

Primary Aims

The JLGB primary aims are to:

• enable Jewish young people to improve their personal and social skills

• give Jewish young people recognition for their achievements

• provide nationally accredited training programmes and award schemes

• empower Jewish young people to make a positive contribution to their local communities

• produce skilled youth leaders through the training and development of adult volunteers

• develop new approaches to meeting young people's needs that can be shared and replicated

• create greater access to specialist youth provision that is most effectively delivered at a national level

• support young people to explore their Jewish identity and heritage through shared experience and activities

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achieving these aims will enrich the lives of young people and help them to become good citizens who can make a positive contribution to their own and the wider community.

Values

Central to the ethos of the JLGB is active citizenship and giving back to society. The JLGB encourages Jewish young people's involvement in volunteering, social action, interfaith and intergenerational projects that have a positive impact in both the Jewish and wider communities.

Objectives

• To make JLGB youth provision available in every UK Jewish community (and internationally where possible).

• To organise local, regional and national activities, events and camps at subsidised costs.

• To enable every eligible Jewish child, who wishes, to achieve their Duke of Edinburgh's Award.

• · To empower young Jewish people through accredited leadership development, skills training and lifelong learning programmes to enhance their career development and employment potential.

• To establish regional music provision to teach young Jewish people to play musical instruments and to provide outlets for performance through civic and community events.

• To facilitate volunteering and citizenship opportunities, including social action, intergenerational and interfaith programmes and awards, through the evolve initiative.

• To recruit, develop and retain young and adult volunteers to inspire, train, coach and mentor young Jewish people to reach their potential.

• To create additional provision for children with special needs, as well as an increased JLGB welfare and bursary fund for disadvantaged families, to ensure that JLGB is inclusive for all.

• To provide a social networking platform for alumni, as a source of skills, knowledge and contact for potential volunteer leaders, donors and legacy provision.

• To achieve sustainable funding and creation of an endowment fund so that our objectives are realised without total dependence on government or other grant funding.

Achievements and Performance

During this milestone year, JLGB reached over 4,000 young people aged 8–25 through weekly groups, camps, volunteering, DofE programmes and digital engagement. This growth was fuelled by government-backed initiatives to rebuild youth services and address the urgent needs of Jewish communities following the upheaval of the last five years.

JLGB’s work this year focused on:

• Rebuilding youth provision disrupted by the pandemic and funding cuts.

• Supporting community resilience amid the dramatic rise in antisemitism.

• Providing safe, inclusive spaces for young people at a time of anxiety and uncertainty.

• Empowering young people through volunteering, leadership training and skill-building opportunities.

As JLGB’s unique strength, underlying all our work, our programmes continue to remove barriers that prevent Jewish young people from accessing universal youth provision, local authority services, and national awards that may not meet their religious requirements. Our direct delivery of Kosher and faith-sensitive provisions of the Duke of Edinburgh’s Award (DofE) and other initiatives ensures that every young Jewish person can take part fully.

Core Activities

JLGB’s core work combines local weekly groups with national events, residential camps, and international tours. All JLGB groups are built around six key life-enhancing principles:

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JEWISH LADS' & GIRLS' BRIGADE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1. Creativity & Digital Skills

2. Active & Healthy Living

3. British Citizenship & Community Involvement

4. Social & Emotional Wellbeing

5. Jewish Identity & Peoplehood

6. Leadership Development

This year saw:

• New group openings in emerging areas or those previously closed due to Covid.

• Three residential weekends for young leaders (aged 15–18), providing 150 teenagers with accredited leadership training and skills development to equip them not only to be outstanding JLGB leaders today, but also the community leaders of tomorrow.

• Increased numbers at both our summer and winter camps with new venues, updated programme structures, and enhanced volunteer roles.

• Pilot lunchtime clubs in Jewish primary schools, creating a new entry point for Year 5 and 6 pupils.

Summer and Winter Camps

Both Summer and Winter Camps were oversubscribed, reflecting strong demand for immersive, inclusive experiences.

Highlights included:

• Expanded skills and wellbeing sessions tailored to different age groups.

• Strengthened safeguarding, welfare, and volunteer leadership structures.

• Integration of music, sports, and creative arts programmes.

This year’s camps included special activities marking JLGB’s 130th anniversary.

In July 2024 and July 2025, Year 11 participants travelled to Europe instead of Israel, following government travel and safety advice. In both years, over 80 participants embarked on a journey of discovery visiting France, Belgium, the Netherlands, Germany, and Luxembourg.

Volunteers

JLGB’s success is powered by over 300 dedicated adult and young volunteers.

This year:

• The Count Me In campaign successfully recruited new volunteers, many of whom were alumni returning to give back.

• Digital tools were introduced to streamline volunteer training and safeguarding compliance.

• Volunteers accessed accredited leadership pathways through OCN, enhancing their skills and employability.

evolve – Youth Volunteering & Skills Initiative

The evolve platform continued to grow as JLGB’s flagship youth volunteering initiative.

The upgraded mobile-friendly platform allows easy logging of volunteering hours, skills, and good deeds, supporting progression through the Duke of Edinburgh’s Award and other achievement awards.

Duke of Edinburgh’s Award

JLGB, as the licensed body for the Jewish community, continued to provide a fully Kosher, Shabbat-friendly DofE programme:

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

• Over 760 young people registered to take part for summer 2024, with a further 788 registering to take part in their DofE for Summer 2025.

• Inclusive provision expanded, with adapted expeditions for young people with additional needs.

Thanks to ongoing support from the Pears Foundation, participation levels reached their highest since 2012.

Special Needs and Inclusion

Inclusion remains at the heart of JLGB’s ethos:

• Adapted programmes ensured young people with physical or learning disabilities could fully participate.

• Welfare support and bursaries were increased to help disadvantaged families access JLGB activities.

• SEND-friendly Duke of Edinburgh’s Award expeditions continued to grow.

We Were There Too & JLGB Archive

The We Were There Too project concluded in December 2023, but its legacy lives on through volunteers maintaining the digital archive.

Building on this success, JLGB has begun developing the 130th Anniversary Archive Project, aimed at collecting memories, photos, and artefacts to celebrate our history and inspire future generations.

Strategy and Future Direction

JLGB’s strategic priorities for the next three years focus on:

1. Growth and regeneration of local weekly activities across the UK.

2. Safeguarding excellence, including continued rollout of our Incident Reporting and Management System.

3. Volunteer recruitment and development to ensure sustainable leadership.

4. Youth wellbeing and resilience, responding to rising antisemitism and social pressures.

5. Digital innovation, including expansion of online training.

Fundraising

This year saw continued strong performance in fundraising, thanks to:

• Leadership from our President Lord Levy and the Patrons Scheme.

• Significant grants from government, trusts, and foundations, including DCMS and Youth United Foundation.

• Growth in legacy giving and alumni donations.

The majority of JLGB’s fundraising activity is directed towards its members, alumni, and supporters rather than the general public. JLGB follows guidance issued by the Fundraising Regulator and the Institute of Fundraising as appropriate, and has internal controls in place to ensure that all fundraising is conducted responsibly and in line with recognised good practice. JLGB monitors compliance through staff oversight, regular trustee review, and adherence to safeguarding and data protection standards.

Financial review

Total incoming resources amounted to £2,113,583 (£1,955,714) of which £1,097,695 (2024; £1,160,654) comprises donations and legacies, £1,010,275 (2024: £773,551) relates to income from charitable activities and the balance of £5,613 (224: £21,509) relate to investments and other income.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Resources expended amounted to £1,847,091 (2024: £1,829,787) of which £1,761,727 (2024: £1,794,032) relates to charitable expenditure, and £85,364 (2024: £35,755) relates to fundraising.

Fixed assets total £9,183 (2024: £12,332) and current assets are represented by debtors of £663,296 (2024: £670,553) and cash at bank and in hand of £809,119 (2024: £576,772).

Total assets less total liabilities amounted to £780,330 (2024: £513,838) which is represented by restricted funds of £27,713 (2024: £36,387), and general unrestricted funds of £752,617 (2024: £477,451).

Reserves Policy

The majority of JLGB's activity costs and salaries are funded through restricted funds. The balance of unrestricted funds is kept at a level to continue payment of unrestricted salaries and all support costs for at least 3 months. The Board of Trustees believe that reserves should be at this level to ensure the charity can run efficiently and meet its needs.

At the year end reserves were as follows: Restricted funds £27,713 Designated funds £86,514 General funds £666,103

At the year end free reserves (defined as unrestricted general funds less tangible fixed assets) totalled £656,920 which meets the target reserves policy.

Funding

The JLGB is grateful to those individuals, patrons, charitable trusts and other bodies who have generously supported its work during the past year. In particular, it thanks the Trustees of the # iwill Match Fund, National Lottery Heritage Fund, Camperdown House, Pears Foundation, UJIA, Jewish Youth Fund, Youth United Foundation and the Old Comrades' Association for the trust they place in the JLGB.

The JLGB thanks also its Auditors, Messrs Nyman Libson Paul LLP, for their professional advice and continued help and support.

Fixed assets

The changes in fixed assets during the year are summarised in the notes to the accounts.

Structure, governance and management

JLGB is Britain’s longest-serving Jewish national voluntary youth organisation.

Following adoption of new Articles of Association on 4 June 2024, JLGB continues to operate as a company limited by guarantee and a registered charity.

The Trustees are Directors of the Limited Company.

These accounts do not include the funds held by individual JLGB groups as the Trustees believe these are not material.

The Trustees who served during the year and up to the date of signature of the financial statements were:

Adam Shelley FCCA Benjamin de Jong Hannah Gerson Jordana Price (Resigned 11 June 2024)

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Norman Terret JP Richard Marshall Simone Silver (Appointed 4 June 2024) Samuel Steinberg (Appointed 4 June 2024)

New trustees may be appointed under Articles 10, 11 and 13, each serving a three-year term.

Trustee Recruitment, Induction and Training

Trustees are recruited through an open skills-based approach led by the Board of Trustees, ensuring that the charity has the appropriate balance of expertise, community representation and professional experience required to fulfil its governance responsibilities. All new trustees undergo a structured induction process, which includes a full briefing session at JLGB Headquarters with the Chief Executive and Directors covering JLGB’s vision, mission, strategy, safeguarding responsibilities, and operational priorities. Induction also includes mandatory safeguarding training, an introduction to financial procedures, and guided reading of key governance documents such as the Articles of Association and Code of Practice, recent Board papers, management accounts and the Risk Register. Trustees receive ongoing support and training throughout their term, including updates on safeguarding, charity regulation, financial oversight, and emerging sector good practice, ensuring they remain fully equipped to discharge their duties effectively.

Organisation

A Chief Executive is appointed by the Trustees to manage the day to day operations of the charity and all professional staff. To facilitate effective operations, the Chief Executive has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance, employment and other related activity.

Remuneration of the Chief Executive and Key Management Personnel

The remuneration of the Chief Executive and key management personnel is determined by the Remuneration Committee through a transparent and evidence-based process. Pay is reviewed annually using benchmarking against comparable roles in the national youth sector and wider charity sector, alongside recognised salary surveys and JLGB’s financial position. This approach ensures remuneration remains fair, competitive and proportionate to the responsibilities undertaken.

Risk Factors

Key risks include safeguarding, financial sustainability, volunteer recruitment, operational capacity, data protection and cybersecurity. The charity maintains a Risk Register assessing likelihood, impact and mitigation, reviewed at each Finance and Risk Sub-Committee meeting which includes professional staff and reported to the full Board of Trustees. JLGB reviews all procedures before during and after each programme to ensure the safety and security of those involved, and for the charity. JLGB has a robust Critical Incident Management Plan and incident management procedures to respond to any concerns. Trustees, volunteers and staff receive periodic training to support effective risk management and oversight.

Highlights this year:

• Full rollout of a new Incident Reporting and Management System.

• Upgrades to deliver more comprehensive safeguarding training for all staff and volunteers.

• Regular finance sub-committee meetings to monitor reserves and budget.

Key risks and mitigation measures include:

Safeguarding: Working with Young People, the safety and security of young people remains the highest priority. JLGB’s safeguarding policy, including safer recruitment checks for all staff and volunteers, mandatory training, annual policy reviews, regular case audits, and external scrutiny ensure that JLGB can meet the needs and

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

expectations to keep young people safe. Clear reporting and escalation procedures are overseen by the Designated Safeguarding Lead and Safeguarding Committee.

Financial Sustainability: The charity must remain financially secure to continue delivering its activities. Risks from fluctuating income or rising costs are mitigated through regular financial reviews, multi-year planning, income diversification, and maintaining appropriate reserves.

Volunteer Recruitment and Capacity: A sufficient and skilled volunteer workforce is essential for programme delivery. Risks of shortages or skills gaps are addressed through targeted recruitment, structured training, digital onboarding, and leadership development pathways.

Cybersecurity and Data Protection: Data breaches or system failures could disrupt operations or compromise personal information. Mitigation includes secure cloud systems, multi-factor authentication, regular software updates, GDPR compliance, staff training, and active monitoring by the IT providers.

Operational and Programme Delivery: Inconsistent or unsafe delivery of activities could affect participant experience and safety. Standardised policies, quality assurance processes, clear accountability, and regular health and safety reviews support reliable programme delivery across all activities.

Plans for Future Periods

As we enter our 131st year, JLGB remains committed to its founding mission of inspiring young people to belong, achieve, and give back, while continuing to adapt to the needs of today’s communities.

JLGB’s priorities for 2025/26 include:

• Scaling up lunchtime clubs to at least 10 Jewish primary schools.

• Expanding music provision nationally.

• Recruiting 30 new adult volunteers.

• Engaging 500 new young people across the UK.

• Strengthening pathways for young leaders through OCN-accredited training.

• Continuing to remove barriers for participants with additional needs and disadvantaged families.

Public Benefit

The trustees confirm they have complied with the Charities Act 2006, ensuring JLGB’s work provides clear public benefit through inclusive, accessible youth programmes that meet the religious and cultural needs of the Jewish community.

In our recent Summer Camp 83% of participants reported a noticeable increase in their personal confidence.

Auditors

At the Annual General Meeting held on 26th June 2025, following a comprehensive tender process and a unanimous resolution, Nyman Libson Paul were appointed as JLGB’s auditors and it is proposed that Nyman Libson Paul LLP are reappointed as auditors next year.

The trustees would like to record their sincere thanks to Gerald Edelman LLP for their many years of dedicated service and professional support.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Approved by order of the members of the board of Trustees on _______22nd December 2025 and signed on their behalf by:

Neil Martin OBE Chief Executive (Company Secretary)

Norman Terret Chair of Trustees

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JEWISH LADS' & GIRLS' BRIGADE

Opinion

We have audited the financial statements of Jewish Lads' & Girls' Brigade (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JEWISH LADS' & GIRLS' BRIGADE (CONTINUED)

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditors' report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements.

• the Trustees' Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of Trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' Report and from the requirement to prepare a Strategic Report.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JEWISH LADS' & GIRLS' BRIGADE (CONTINUED)

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the charity and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the trustees that represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JEWISH LADS' & GIRLS' BRIGADE (CONTINUED)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Thomas (Senior Statutory Auditor)

For and on behalf of

Nyman Libson Paul LLP

Chartered Accountants

Statutory Auditors

124 Finchley Road London NW3 5JS

Date: 22 December 2025

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note Income from: Donations and legacies 4 Charitable activities 5 Investments 6 Other income 7 Total income Expenditure on: Raising funds 8 Charitable activities 9 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Restricted funds 2025 £ 539,748 - - - 539,748 - 548,422 548,422 (8,674) 36,387 (8,674) 27,713	Unrestricted funds 2025 £ 557,947 1,010,275 4,670 943 1,573,835 85,364 1,213,305 1,298,669 275,166 477,451 275,166 752,617	Total funds 2025 £ 1,097,695 1,010,275 4,670 943 2,113,583 85,364 1,761,727 1,847,091 266,492 513,838 266,492 780,330	Total funds 2024 £ 1,160,654 773,551 6,009 15,500
				1,955,714
				35,755 1,794,032
				1,829,787
				125,927
				387,911 125,927
				513,838

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 17 to 33 form part of these financial statements.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee) REGISTERED NUMBER: 01713997

BALANCE SHEET AS AT 31 MARCH 2025

Note Fixed assets Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds 17 Unrestricted funds 17 Total funds	663,296 809,119 1,472,415 (701,268)	2025 £ 9,183 9,183 771,147 780,330 780,330 27,713 752,617 780,330	670,553 576,772 1,247,325 (745,819)	2024 £ 12,332
				12,332 501,506
				513,838
				513,838
				36,387 477,451
				513,838

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on _______22nd December 2025 and signed on their behalf by:

Adam Shelley FCCA Honorary Treasurer

The notes on pages 17 to 33 form part of these financial statements.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Purchase of tangible fixed assets Investment income received Net cash used in investing activities Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The notes on pages 17 to 33 form part of these financial statements	2025 £ 237,017 - (4,670) (4,670) - 232,347 576,772 809,119	2024 £ 151,618 (12,593) 6,009 (6,584) - 145,034 431,738 576,772

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. General information

Jewish Lads' & Girls' Brigade is a charitable company limited by guarantee in England and Wales and has no share capital. The liability of each member in the event of winding up is limited to £1. The registered office Camperdown, 3 Beechcroft Road, South Woodford, London. E18 1LA.

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 Companies Act 2006.

Jewish Lads' & Girls' Brigade 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

At the time of approving the financial statements, the Trustees have a reasonable expectation that the company 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.

2.3 Income

Income is recognised when the company 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.

Donations and legacies, including those that provide the core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when the donor specifies that the grant or donation must only be used in future accounting periods or the donor has imposed conditions which must bemet before the charity has unconditional entitlement.

Income from charitable activities includes income received and where entitlement to grant funding is subject to specific performance conditions (as related goods or services are provided).

Income from Events is recognised in the period in which the event occurs.

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 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.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.4 Expenditure (continued)

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters.

Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

2.6 Taxation

The company is registered as a charity and is not liable to United Kingdom income or corporation tax on its income from charitable activities as they are applied wholly to charitable objectives.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles	-	25%
Fixtures and fittings	-	25%
Office equipment	-	25%

2.8 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.

2.9 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.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.10 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.

2.11 Operating leases

Rentals paid under operating leases are charged to the statement of financial activities on a straightline basis over the lease term.

2.12 Pensions

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2.13 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.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Critical accounting estimates and areas of judgment

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The charity is not required to make any significant estimates or judgements in preparing the financial statements

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Income from donations and legacies

Donations Grants Patrons Total 2024	Restricted funds 2025 £ - 539,748 - 539,748 1,013,431	Unrestricted funds 2025 £ 126,749 201,698 229,500 557,947 147,223	Total funds 2025 £ 126,749 741,446 229,500 1,097,695 1,160,654	Total funds 2024 £ 50,544 1,016,414 93,696
				1,160,654

5. Income from charitable activities Income from charitable activities Total 2024 6. Investment income Interest receivable Total 2024	Unrestricted funds 2025 £ 1,010,275 773,551 Unrestricted funds 2025 £ 4,670 6,009	Total funds 2025 £ 1,010,275 773,551 Total funds 2025 £ 4,670 6,009	Total funds 2024 £ 773,551
			Total funds 2024 £ 6,009

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. Other incoming resources

Other incoming resources Total 2024	Unrestricted funds 2025 £ 943 15,500	Total funds 2025 £ 943 15,500	Total funds 2024 £ 15,500

8. Expenditure on raising funds

Costs of raising voluntary income

Other fundraising costs Staff costs Total 2024	Unrestricted funds 2025 £ 15,117 70,247 85,364 35,755	Total funds 2025 £ 15,117 70,247 85,364 35,755	Total funds 2024 £ 477 35,278
			35,755

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JEWISH LADS' & GIRLS' BRIGADE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9. Analysis of expenditure on charitable activities

Summary by fund type

Direct costs Total 2024	Restricted funds 2025 £ 548,422 -	Unrestricted funds 2025 £ 1,213,305 1,794,032	Total 2025 £ 1,761,727 1,794,032	Total 2024 £ 1,794,032

10. Analysis of expenditure by activities

Direct costs Total 2024	Activities undertaken directly 2025 £ 1,610,073 1,631,587	Support costs 2025 £ 151,654 162,445	Total funds 2025 £ 1,761,727 1,794,032	Total funds 2024 £ 1,794,032

Page 22

JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Analysis of expenditure by activities (continued)

Analysis of direct costs

Activities and training for young people Summer, winter and weekend camps Tours and exchanges Hire of local group premises Subsidies and bursaries to participants Office costs Strategy and promotional costs Uniforms, clothing and merchandise Staff costs Total 2024 Analysis of support costs Wages and salaries Headquarters administration Motor running expenses Depreciation Insurance of activities Governance costs Total 2024	Activities 2025 £ 342,927 395,026 178,619 - 27,306 5,633 11,300 8,165 641,097 1,610,073 1,631,587 Activities 2025 £ 26,469 70,063 8,994 3,149 7,486 35,493 151,654 162,445	Total funds 2025 £ 342,927 395,026 178,619 - 27,306 5,633 11,300 8,165 641,097 1,610,073 1,631,587 Total funds 2025 £ 26,469 70,063 8,994 3,149 7,486 35,493 151,654 162,445	Total funds 2024 £ 328,859 377,576 172,693 23,068 18,439 7,408 23,147 9,491 670,906
			1,631,587
			Total funds 2024 £ 29,093 69,880 8,441 262 10,297 44,472
			162,445

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JEWISH LADS' & GIRLS' BRIGADE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11. Auditors' remuneration

	2025	2024
	£	£
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts	15,000	25,074

12. Staff costs

Wages and salaries - Head office Social security costs Contribution to defined contribution pension schemes Wages and salaries - Charitable activities	2025 £ 80,201 1,066 434 667,566 749,267	2024 £ 44,788 1,012 430 700,000
		746,230

The average number of persons employed by the Charity during the year was as follows:

Activities and training for young people We Were There Too Other (general, fundraising, administration, management)	2025 No. 11 - 8 19	2024 No. 14 1 8
		23

The number of employees whose employee remuneration and benefits (excluding employer pension costs) exceeded £60,000 was:

	2025	2024
	No.	No.
In the band £60,001 - £70,000	2	-
In the band £100,001 - £110,000	1	1

In 2025 there are additional employees who comprise the key management team. Employee remuneration and benefits of £327,331 (2024: £127,604) were paid to 4 (2024: 1) members of key management personnel within the charity, who comprise the executive team.

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

13. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024: £Nil).

During the year ended 31 March 2025, expenses totalling £148 (2024: £Nil) were reimbursed or paid directly to 1 Trustee for winter camp expenditure incurred.

14. Tangible fixed assets

Cost or valuation At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Debtors Trade debtors Other debtors Prepayments and accrued income	Motor vehicles £ 12,594 12,594 262 3,149 3,411 9,183 12,332	Fixtures and fittings £ 16,157 16,157 16,157 - 16,157 - -		Office equipment £ 33,290 33,290 33,290 - 33,290 - - 2025 £ 611,315 600 51,381		Total £ 62,041 62,041 49,709 3,149 52,858 9,183 12,332 2024 £ 591,369 600 78,584
				663,296		670,553

15. Debtors

Page 25

JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. Creditors: Amounts falling due within one year

Trade creditors Other creditors Accruals and deferred income	2025 £ 56,099 11,669 633,500 701,268	2024 £ 75,140 27,944 642,735
		745,819

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Statement of funds

Statement of funds - current year

Unrestricted funds Designated funds Core JLGB activities Evolve development Respite fund General funds Core activities Total Unrestricted funds Restricted funds Core JLGB Activities DofE DofE - Special Needs provision Evolve - youth volunteering & skills initiative Security We Were There Too Total of funds	Balance at 1 April 2024 £ 12,939 70,000 9,325 92,264 385,187 477,451 - - 7,296 29,091 - - 36,387 513,838	Income £ - - - - 1,573,835 1,573,835 500,054 27,644 - - 4,597 7,453 539,748 2,113,583	Expenditure £ - - (5,750) (5,750) (1,292,919) (1,298,669) (490,054) (17,227) - (29,091) (4,597) (7,453) (548,422) (1,847,091)	Balance at 31 March 2025 £ 12,939 70,000 3,575
				86,514
				666,103
				752,617
				10,000 10,417 7,296 - - -
				27,713
				780,330

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Statement of funds (continued)

Restricted Funds

Core JLGB Activities - For the support and provision of youth activities, including local groups, regional and national events and camps.

DofE - For the support and provision of kosher Duke of Edinburgh's Award activities - primarily of the Expedition section.

Evolve - for the support and provision of JLGB's youth volunteering and skills initiative.

Security - For the provision of security services at JLGB events and camps.

We Were There Too - Towards JLGB's heritage programme recognising the contirbution of Birtain's Jewish communities impact, experience and contribution durin ghte First World War era.

Designated Funds

Core JLGB activities - Funds held for JLGB local groups and camps.

Evolve Development - Funds designated for development of JLGB's evolve - youth volunteering and skills initiative.

Respite fund - Funds designated towards the costs of young people, in need of respite, attending JLGB camps, tours and exchanges.

Page 28

JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds Designated funds Core JLGB activities Evolve development Respite fund General funds Core activities Total Unrestricted funds Restricted funds DofE DofE - Special Needs provision Security Evolve - youth volunteering & skills initiative Security We Were There Too Total of funds	Balance at 1 April 2023 £ 12,938 70,000 - 82,938 295,917 378,855 - 9,055 - - - - 9,055 387,910	Income £ - - 9,325 9,325 1,008,583 1,017,908 25,000 - 6,536 408,333 6,536 22,972 469,377 1,487,285	Expenditure £ - - - - (940,900) (940,900) (25,000) (1,759) (6,536) (363,200) (6,536) (17,426) (420,457) (1,361,357)	Transfers in/out £ - - - - 21,588 21,588 - - - (16,042) - (5,546) (21,588) -	Balance at 31 March 2024 £ 12,938 70,000 9,325
					92,263
					385,188
					477,451
					- 7,296 - 29,091 - -
					36,387
					513,838

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

18. Summary of funds

Summary of funds - current year

Designated funds General funds Restricted funds	Balance at 1 April 2024 £ 92,264 385,187 36,387 513,838	Income £ - 1,573,835 539,748 2,113,583	Expenditure £ (5,750) (1,292,919) (548,422) (1,847,091)	Balance at 31 March 2025 £ 86,514 666,103 27,713
				780,330

Summary of funds - prior year

Designated funds General funds Restricted funds	Balance at 1 April 2023 £ 82,938 295,917 9,055 387,910	Income £ 9,325 1,008,583 469,377 1,487,285	Expenditure £ - (940,900) (420,457) (1,361,357)	Transfers in/out £ - 21,588 (21,588) -	Balance at 31 March 2024 £ 92,263 385,188 36,387
					513,838

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets Current assets Creditors due within one year Total	Restricted funds 2025 £ - 27,713 - 27,713	Unrestricted funds 2025 £ 9,183 1,444,702 (701,268) 752,617	Total funds 2025 £ 9,183 1,472,415 (701,268) 780,330

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JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

19. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Restricted funds 2024 Unrestricted funds 2024 £ £ Tangible fixed assets - 12,332 Current assets 36,386 1,210,939 Creditors due within one year - (745,819) Total 36,386 477,452 20. Reconciliation of net movement in funds to net cash flow from operating activities 2025 £ Net income for the year (as per Statement of Financial Activities) 266,492 Adjustments for: Depreciation charges 3,149 Dividends, interests and rents from investments 4,670 Decrease/(increase) in debtors 7,257 (Decrease)/increase in creditors (44,551) Net cash provided by operating activities 237,017 21. Analysis of cash and cash equivalents 2025 £ Cash in hand 809,119 Total cash and cash equivalents 809,119

Total funds 2024 £ 12,332 1,247,325 (745,819) 513,838 2024 £ 125,927 262 (6,009) (156,710) 188,148 151,618 2024 £ 576,772 576,772

Page 31

JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

22. Analysis of changes in net debt

Cash at bank and in hand	At 1 April 2024 £ 576,772 576,772	Cash flows £ 232,347 232,347	At 31 March 2025 £ 809,119
			809,119

23. Pension commitments

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held seperately from those of the Charity in an independently administered fund.

The pension cost charge represents contributions payable by the company to the fund and amounted to £17,811 (2024 - £18,039). Contributions totalling £1,418 (2024 - £12,036) were payable to the fund at the balance sheet date and are included in creditors.

24. Operating lease commitments

At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Within 1 year Between 1 and 5 years	2025 £ 14,095 7,034 21,129	2024 £ 13,519 19,403
		32,922

Page 32

JEWISH LADS' & GIRLS' BRIGADE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

25. Related party transactions

Camperdown House Trust is a related party in respect of the following:

• There is common trustee - Adam Shelley;

• A rent of £7,150 (2024: £7,100) was paid to Camperdown House for rental of the JLGB Headquarter offices, under the terms of the lease dated 9th September 2021. This rent is not at full market value. - Grant of £115k (2024: £40k) awarded to JLGB.

The Camperdown House Trust was formed following the sale of the original JLGB Headquarters from the proceeds in 1939. The primary purpose is to "further the work of the charity called the Jewish Lads' & Girls' Brigade".

JLGB Trustee Richard Marshall is a partner of Penningtons Manches Cooper LLP who provided legal advice and services amounting to £7,505 (2024: £7,800) to JLGB.

Trustee donations totalled £435 (2024: £nil) in the year from 4 (2024: nil) Trustees.

26. Legal status of the charity

JLGB is a charitable company limited by guarantee incorporated in England and Wales and has no share capital. The liability of each member in the event of winding up is limited to £1. The registered office is Camperdown, 3 Beechcroft Road, South Woodford, London, E18 1LA.

27. Subsidies and bursaries to participants

The subsidies to individuals represent financial assistance to enable participants of the JLGB facing financial hardship to take a full and active part in JLGB programmes. All matters of financial assistance and welfare are dealt with in the strictest of confidence by an independent representative of the JLGB who is not a Trustee. There are no additional support costs associated with subsidies.

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