REGISTERED CHARrrY NUMBER.. 295361 Roport of thè Trustoès and Finan¢lal St*ments for the Year Ended 30 S8ptemb8r 2023 The Jewlsh Chlldren's Hollday Fund Pather Cavendish Chartered Accounlanls 28 Church Road Slanmore Mkydlesex HA7 4XR
The Jewosh Chlldren's Hollilay Fund Contènts ol the Financial Statomonts lor the Year Ended 30 September 2tr13 R•port ol th• Trusl••s Indendent Examiner's Report Slatemeni ot Flnanelal ACtlvles Slatgment ot Flnanclal Po8l¢lon Notas to th• Flmnelal Stat•m•nls 5 to 9 0?119d Sl¥temenl ol Flnanclal Ac¢lvS11 10
The Jewosh Chlldren's Hollilay Fund R¢port of Ihe Tru$lees for thè Yèar Endèd 30 S•pttmbor 20rJ The trustees preseni Ihgr rep)rt with Ihe linanoal slaiemenis ol Ihe charity lor the year erLled 30 September 2023. The trustees have adopted the provisions of A¢¢ounbng and RetM)rbrrfJ by Charilies.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in arAx>rdance with the Finan(ial Rew)rtiw Starmlard applicable in th8 UK and Flepublic ol Ireland IFRS 1021 lelleclive 1 January 20191. 0ECTIVEs AND ACTIVITIES Oblectlves and alms The tnain object ol the charity Is to prtsvth holmlays for chiklren in need. STRUCTURE, GOVERNANCE AND MANAGEMEHr Governlng document The charity is controlled by Ils governing dooJment. a deed ol Irusi and ccwistth an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registereil Charity number 295361 Prlnclpal address Mr R Aaron5 cio Brooks Green 342 Regents Park Road London N3 2LJ Trustèès Mrs J K8mb18 JP Iresianed ISI 1120231 D Frèadman Mrs T Hersh l Oonofl lappoinled 15111120¥JI Independent Ex8mlner Parker Cavendish Chartered Accounlanls 28 Church Road Sianmor Middlesex HA7 4XR FINANCIAL RESERVES The Irusiees consider thai Ihe reserves ale sullreTrt to meet the eypected needs ol Ihe charity. Approved by order of the bowd ol Irusieo$ on 26 July 2024 signed on ils Wam by.. D Freedman- Trustee
Independent Examiner's Fleport to the Trustees ol The Jewish Children's Hollday Fund Ind•pèndènt •xamin•rfs rèport to tht twustèos of Thè Jèwish Childrèn's Holiday Fund I reF)Ort lo the charty Iru5188s on my 8xarninab.on of Ihe arnts of Th8 Jsh Chiklren'8 Holiday Fund (the Trust) for the year erKled 30 September 2023. R•sponslbllltl•s and basls of rèport As th8 charity Irusle8s of th8 Tst you ar8 r8sr%)nsib for th8 preparatK)n of Ihe acix)unts in a(xx)rdance with th8 requirement5 01 the Charities Act 2011 Ilhe Acri. I report in resped ol my exarninab'on ol Ihe Trusfs aUnIS Carri out under Section 145 01 the Act and in carrying out my examinatK)n I have folk)wed 1 applicthe Directions given by th8 Charty ComrnissK)n urKl8r Section 14515llbl of Ihe Aet. Ind•pèndont •xamln•Ys statèmènt I have completed rny exarninalion. l )nfIrM that no material fflatters hav8 corne lo my attention in connection with th8 examinaiion giving me cause to LVe Ihai in any maierial res.. accounting records were not kept in respe¢t of Ihe Trust as requir by Section 130 01 the Act,. or the ac>t5 do not accord with Ihose re(x)rds'. or the accounts do noi ComY wrth apvlicaÈ requiremenis conceming the lom) and conlenl ol accounts sel out in the Charities IAc¢ounls and RerN)rtsl Regulalions 2(M)8 other Ihan any requ1Men1 that the accounis give a true and fair view whKh is not a Matter consYered as part of an irKlep8rKlent examination. I have no concerns and have comè across no other mattets in conneaion wilh Ihe examinahon to which attèntion should be drawn in this report in order to enabb a proper undersianding of the acLounts lo be reachod. Raymond Rubenstein Paer Cavendish Chartered Accounlanls 28 Church Road Sianmore Middlesex HA7 4XR 26 July 2024
The Jewosh Chlldren's Hollilay Fund ststement ot Financial Activities for thè Yèar Endèd 30 Sèptèmbèr 20rJ 2023 2022 Tot81 lunds Unrestricted fund Noies INCOME AND ENDOWMEMfs FROM Donations and legacies 8,024 3,490 Investment Income 60,141 53.514 Total 68,165 57,004 EXPENOITURE ON Raising lurKJs 11.612 12,682 Ch?rilable ¥divitlo9 Gov8rnanc& eosls 7,162 103.3S0 7.159 119,800 Grants lo youth organisab'ons for holthys Totsl 122,124 139,641 Net gainWI108$0$1 on inv$8tm*nts 153.315 1267,1661 NET INCOMEIIEXPENDITUREI 99,356 1369,8051 RECONCILIATION OF FUNDS Total funds brought forward 2,W,042 2,403,847 TOTAL FUNOS CARRIED FOAWARO 2,133,398 2,034,042 Th8 notes part of thes8 finan(ial statetn8nts
The Jewosh Chlldren's Hollilay Fund Slatement ot Financial Posi¢ion 30 Sèptèmbèr 20fJ 2023 2022 Tot81 lunds Unrestricted fund Noies FIXEDASSETS Investments 2,073,67T 1,992,782 CURRENT ASSETS Cash at bank ar*Y in hand 65.661 47,170 CREDITOFIS Amounts falling due within one year IS,9401 15,9101 NET CURRENT ASSETS 59.721 41,260 TOTAL ASSETS LESS CURRENT UABILMES 2,133,398 2.034.042 NET ASSETS 2,133,398 2,1)34,042 FUNDS Unrestrided lunds 2,133.398 2,034,042 TOTAL FUNDS 2.133,398 2,034,042 The financial statements were 8Fproved by Ihe Board ol Twstees aThJ authorised lor issue on 26 Juty 2024 and were signed on ils bghall by.. D Fi8edman- Trustee Th8 notes part of thes8 finan(ial statetn8nts
The Jewosh Chlldren's Hollilay Fund Notes to the Financial Stalemenls for thè Yèar Endèd 30 Sèptèmbèr 20rJ ACCOUNTING POLICIES Basls ot pr•parSng tho Ilnaneial siatèmènts Th8 financial slalernenls of th8 charity, which 15 a Wb1 benefit entty under FRS 102, hav8 been pr8par8d in accordance wlh the Charities SORP IFRS 1021 'Accouniing and Rewrting by Charities.. Statement of Recommended Pra¢iice arpltable 10 chariiies ryeparing their accounts in acCordae wilh Ihe Financial Reporting Standard appli¢abb In the UK arky Reputjic of Ireland IFRS 10?) leffedive 1 January 20191,, Finanal RerK>thng Standard 102 The Financial Reporting staJard applicable in the UK and Republic of Ireland. and the Gharilies Act 2011. The financial statetnents have been wepaied urKJer the historical cost convention. Wllh the exception ol inveslmenls whKh are induded at matkel value. as modified by the revalualion ol certain assets. Financial reporting standard 102- reduced disclosure exemptions The charity has taken advantage ol Ihe lollowiNJ disclosure exemptions in preparino Ihese financial slalemenls. as rMitted by FRS 102'The Financi Reporb'ro Slandard in the UK and flepubl of Ireland,: the requiremenls of Sethion 7 Siaiemeni Cash Fknts". the requiremenl ol paragraph 3 17ldl,' thg requirements of paragraphs 11.42. 11.44. 11.45. 11.47. 11.481allil. I1.48lallivl, 11.48lbl and the requiremènls of paragraphs 12.26. 12.27. 12.29(al. 12.29(bl and 12.29A'. the requiremenl ol paragraph 33.7. Incom All Income is recognised in the Skiemeni of Finla1 Acimlies oncè Ihe charity has gnlillomanl lo lh8 funds, It is probable Ihal the income will te ieceived the amount can be measured reliy. Expendlture Liatslities are recognised as expendilur8 as sn as Ihare is a legal or eonslnJctive obligation committing tha charity 10 that expenditure, rt is probable that a Iransler of economic benefits will be requirecl in settlement and the arnounl ol Ihe obligatn Can be rnea5ure(J reliably. EKpendilure is accounlecj lor on an accruals basis and has bèèn elassifieé uTrJèr hèadi$ Ihat aggrÈgaiè all Cost rèlaiad 10 eaiagory. Whèr8 eosis cannot ba directly attributed 10 parficular headings they have been kxat6d to athivilies on a basis consisieni with Ihe use ol resources. Grants ofter8d subject lo condilions whieh hav• Th)t baan mai ai Iha yaar data arè notèd as a tommitmènt bul not accrued as txpeThJilure. Taxatlon Tha charity is èxtmpi from tax on its charitat& 8ctiwt$. Fund 8c¢ountlng Unre31rict8d tunds can be used in accordarKe wilh Ihe tharil*4e rt)Je¢tives ai the discretDn of the Iwslee8. Resiricied lunds can onty be used lor particular sIn¢te4 puws Wlhin the objects of the charity. Restrictions arise when speulied by Ihe donor (Y when funds are raised for particular reslricled putposes. Furthèr èxplanaiion ol thè naturè aThJ pur1x of èaeh lund is indLKled in the r¥)tès to thè financial statèmènts. INVESTMENT INCOME 2023 2022 Dwidends & interest 60,141 $3,514 continued...
The Jewosh Chlldren's Hollilay Fund Notes to the Financial Stalement$- ¢onlinued for thè Yèar Endèd 30 Sèptèmbèr 20rJ RAISING FUNDS Invèstmènt manament eosts 2023 2022 Support costs 11.612 12,682 TRUSTEES. REMUNERATION AND 8ENEFITS There were no Iruslees. remuneraTr or ¢)ther tenefits for the year ended 30 September 2023 nor lor the year ended 30 September 2022. Trusto0s' •xpensès Thèrè werè no Irusiees, eXpW pad fN thè ar ended 30 septeMr 2023 nor for thè yèar ènded 30 September 2022. COMPAFIATIVES FOR ThE STATEMENT OF ANANCIAL AcnvmES Unrèslriclad fund INCOME AND ENDOWMENTS FROM DonaiK)ns and lagac*s 3,490 Investment irKorne 53,514 Totsl 57,004 EXPENDITURE ON Raising lunds 12,682 ChArltabl• AetlvltS8s Govgrnan¢e costs 7,159 119,800 Grants lo youth organisatK)ns lor holKlays Totsl 139,641 Nèt gainsllb$$$$l on invèstments 1287,1681 NET INCOMEIIEXPENDITUFIEI 1369,8051 RECONCILIATION OF FUNDS Total lun¢Js brought lorwaroj 2,403,847 TOTAL FUNDS CARRIED FORWARD 2,034,042 continued...
The Jewosh Chlldren's Hollilay Fund Notes to the Financial Stalement$- ¢onlinued for thè Yèar Endèd 30 Sèptèmbèr 20rJ FIXED ASSET INVESTMENTS Listed investments MARKET VALUE Al 1 October 2022 Addilions-Lisled inve5tment5 Disposals-Lisied investments Revaluations-Sted investments 1,992,782 119,931 1182,4091 143,373 AI 30 September 2023 2.073,677 NET BOOK VALUE AI 30 September 2023 2,073,677 AI 30 SeptemLr 2022 1,992,782 There were no investment &%5els outs¥Je Ihe UK. Cash depDsiI 01 £16.127 12022.. £5,769) were hekj as part ol Ihe inv8slmenl portlolK) which is Included wllhln cash at bank and in hand. Material holdings ovar 5% of Ihè p)ffldio valuè Iud.. UK Fixed Inleresl Inlernaiional Fixed Inleresl UK Equities North American Equilies Japan. Far Easi & Emerging Markeis International and Thernalic H8dge Funds & Allernalives Siruetur8d Return Cost or valuation al 30 Septery*)er 20¥J 15 rewesented by: Llsted Investments Valuaiion in 2017 Valuation in 2018 Valuation in 2019 Valuaiion in 2020 Valuaiion in 2021 Valuation in 2022 Valuation in 2023 Cosi 33,185 179,035 1136.8881 1230,9181 148,2851 125,966 80,895 2,480,689 2.073.677 continued...
The Jewosh Chlldren's Hollilay Fund Notes to the Financial Stalement$- ¢onlinued for thè Yèar Endèd 30 Sèptèmbèr 20rJ CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2023 2022 Other creditors 5.910 MOVEMENT IN FUNDS N81 movement in lunds At 1_10_¥2 Al 30.9.23 Unrestrlcted funds Generd fund 1034.042 2.133.398 TOTAL FUNDS 1034,042 99,356 2,133,398 Net rnovgrngnl in lunds, inclwled in the at#)ve are as Idlows.. IncoffNJ resources Resources experKI Gains and losses Movement in funds Unrestrl¢ted lunds G8n8ral lund 68,165 {122,1241 153,315 99,3 TOTAL FUNDS 66.165 {122.1241 153,315 compar0113 for InovQnt ID fvnds Nel movèment In funds At 1.10.21 Ai 30.9.22 Unr8•trlet•d lund• Gènèr81 lund 2,403.847 1369,8051 2,034,042 TOTAL FUNDS 2,403.847 1369,8051 2,034,042 Comparative nel movernenl in lunds, uded in Ihe above are as lollows.. IncotnirYJ resources Re50urcas expended Gain5 and losses Movement In funds Unrestrleted funds General fund 57.004 1139.6411 1287,1681 1369,8051 TOTAL FUNDS 57.004 1139.6411 1287,1681 1369,8051 continued...
The Jewosh Chlldren's Hollilay Fund Notes to the Financial Stalement$- ¢onlinued for thè Yèar Endèd 30 Sèptèmbèr 20rJ MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 months combined posib'on i8 as follows.. Nei movement in funds At 1.10.21 Al 30.9.23 Unrestricted lunds General fund 2.403.847 1270.4491 2.133.398 TOTAL FUNDS 2,403,847 1270,4491 2,133,398 A current y8ar 12 months and prior year 12 m(thS CDrt)in8d n8t movement in furth, inclL*I8d in the above ar8 as Idlows." Incomir#J r¢soures$ Resources trxpendgd Gains and losses Movement in fund$ Unrestrlcted lunds General fund 125.169 1261.7651 1133,8531 1270,4491 TOTAL FUNDS 125.169 1261,7651 1133,8531 1270,4491 RELATED PARTY DILOSUREs There were no related party transaclions for the year ended 30 September 2023.
The Jewosh Chlldren's Hollilay Fund Detailed Ststemenl ol Financial A¢tivilies for thè Yèar Endèd 30 Sèptèmbèr 20fJ 2023 2022 INCOME AND ENDOWMEMrs Donations and legacies Donations & grants 8,IY24 3,490 Investment Income Divicjends & interest 60.141 53,514 Total Ineomlng iesourees 68,165 57,004 EXPENOITURE Ch8rltsble actlvlt*• Grants lo youth organisab'ons for holthys 103.350 119,800 Support eosts Management Accountancy Insurance Posiage. siatk)nery & atheithsirKJ Secrelarial Investment portlolio rnanageffl¢nt fees 2,280 500 2,160 503 616 3,750 12.682 3,282 11.612 18,638 19,711 Fln8ne• 8ank eharges 136 130 Total resources expended 122.124 139,641 Not expendliuro bfrfore galns and108M• 153,9591 182,6371 Ag¥llJed recognlsod 9alns awKI losses è81isad gainsO$S•S on invèstmènts 9,942 118,5351 Net expendllure 144,0171 1101,1721 This page does nol form part of the statutory fi[w statements 10