REGISTERED CHARITY NUMBER: 295361 Report of the Trustees and Flnanelal Statements for the Year Ended 30 September 2024 Th& Jgwlsh Chlldrgn's Hollday Fund Parker Cavendish Ghartered Accountants SLJitè 301, Stanmore Businèss and Innovation Centre Howard Road Stanmore Middlesex HA71FW
The Jewish Children'5 Holiday Fund Contents of the Flnan¢lal Statements for th& Y8ar Endèd 30 S8Pt8mbèr 2024 Pag& Report ol the Trustees Independent Examiner's Report Stat8m&nl of Fln8nclal A¢tlvltlo$ Statement of Financial Position Notes to the Financial Ststemenls D&tall8d Stat8m8nt of Flnanclal Actlvltlès 10
The Jewish Children'5 Holiday Fund Report ol the Trustees for th& Y8ar Endèd 30 Saptambor 2024 The trustees present their report with the financial statements ol the eharity lor the year ended 30 September 2024. The trustees have adopted the provisions of 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 IFRS 1021 leff8Ctive 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims The main object of the charity is to prowde holidays lor children in need. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed ol trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 295361 Principal address Mr R Aarons o Brooks Green 342 Regents Park Road London N3 2LJ Trustè8S Mrs J Kemble JP Ire5igned 15111120231 D Freedman Mrs T Hersh l Donoll (appointed 15111120231 Ind8pgnd&nt Examinar Parker Cavendish Chartered Aecountants Suite 301, Stanmore Business and Innovation Centre Howard Road Stanmore Middlesex HA71FW FINANCIAL RESERVES The trusteès considèr that the reserves are sufficient to meet the expected needs of the ¢harity. Approved by order ol the board ol trustees on 3 July 2025 and signed on its behalf by= D Freedman- Trustee
Independent Examiner's Report to the Trustees of The Jewish Children's Holid8y Fund Ind&pand&nt oxamlner's r&port to the trust88s of Tho Jawlsh Chlldran's Hollday Fund I report to the charity trustees on my exarninalion of the accounts of The Jewish Ghildren's Holiday Fund (the Trust) lor the year ended 30 September 2024. Re$pon$ibilitieg and basis of report As the charity trustees of the Trust you are responsible lor the preparation of the accounts in accordance with the requireTnents of the Charities Act 2011 Ilhe ACYI. I report in respeet ol my examination ol the Trust's accounts carried OLJt under Section 145 ol the Act and in carrying out rny examination I have followed all applicable Directions given by the Charity Commission under Section 1451Sllbl ol the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the aowunls do not acoord with Ih05e records., or the accounts do not eomply with the applicable requirements coneerning the form and eontent ol accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and lair view which is not a matter considered as part ol an independent examination. I havè no ¢oncèrns and h8ve Comè across no other mattÈrs in eonne¢iion with the examination to whi¢h attention should be drawn in this rèport in ordèr lo Énable a propèr understanding ol thè accounts to bo rèaehed. Raymond Rubenst8in Parker Cavendish Chartered Accountants Suile 301, Slanmore Business and Innovation Centre Howard Road Stanmore Middlesex HA71FW 3 July 2025
The Jewish Children'5 Holiday Fund Statement of Finan¢ial A¢livilie8 for th& Yaar Endèd 30 Saptgmbor 2024 2024 Unrestricted fund 2023 Total funds Nol8S INCOME AND ENDOWMENTS FROM Donations and legacies 1,709 8,024 Investment incorne 65.143 60,141 Total 66.852 68,165 EXPENDITURE ON aising funds 12,045 11,612 Charllable a¢llvltleg Governance Costs 6,950 127,650 7,162 103,350 Grants lo youth organisations lor holidays Toial 146,645 122,124 Net gains on investments 226,101 153,315 NET INCOME 146,308 99,356 RECONCILIATION OF FUNDS Total funds brought forward 2,133,398 2,034,042 TOTAL FUNDS CARRIED FORWARD 2,279,706 2,133,398 The notes form part ol these financial statements
The Jewish Children'5 Holiday Fund Statement of Financial Po$ltlon 30 Septembèr 2024 2024 Unrestricted fund 2023 Total funds Nol8S FIXED ASSETS Investments 2,236,357 2,073,6T7 CURRENT ASSETS Gash at bank and in hand 47.129 65,661 CREDITORS Amounts falling due within one year 13,7801 15,9401 NET CURRENT ASSETS 43.349 59,721 TOTAL ASSETS LESS CURRENT LIABILITIES 2,279,706 2,133,398 NET ASSErs 2,279,706 2,133,398 FUNDS Unrestricted funds 2,279,706 2,133,398 TOTAL FUNDS 2,279,706 2,133,398 The financial statements were approved by the Board of Trustees and authorised for issue on 3 July 2025 and were signed on its behalf by.. D Fraèdman- Trusteè The notes form part ol these financial statements
The Jewish Children'5 Holiday Fund Notes to the Finan¢ial Statement$ for th& Y8ar Endèd 30 Saptgmber 2024 ACCOUNTING POLICIES 8a$i$ of pparIng ihe fin8n¢ial $iatements The financial statements ol the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Gharilies SORP IFRS 1021 'Accounting and Reporting by Charities.. Staternent of Rewmmended Pia¢tice applicable to ¢harities preparing thoir accounts in acwrdance with the Finan¢ial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 letfeclive 1 JanLJary 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland, and the Charities Acl 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as rnodilied by the revaluation ol oertain assets. Financial reporting stsndar(1102- re(luce(I disclosure exemption5 The charity has taken advantage ol the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland,: the requirements ol Section 7 Statement ol Cash Flows", the requirement ol paragraph 3.17ldl', the requirements ol paragraphs 11.42, 11.44, 11.45, 11.47, 11.481alliiil, 11.48lallivl, 11.48lbl and 11.481cl,' the requirements ol paragraphs 12.26, 12.27, 12.29lal, 12.29lbl and 12.29A., thè rÈquiremènt ol paragraph 33.7. Income All incorlle is recognised in the Staternent of Financial Activities once the charity has entitlement to the funds, it Is probable that the income will be reiVed and the arnount can be measured reliably. Expendilure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure, it is probable that a Iransler ol economic benefits will be required in setllerllenl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been elassified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to partiCLJlar headings they have been allocated to activities on a basis eonsistenl with the Ljse ol resources. Grant5 oftered subject to conditions which have not been met at the year end date are noted as a commitment bul not accrued as expenditure. Taxation The charity is exempt from tax on its charitable activities. Fund accountSng Unrestricted funds ean be Ljsed in accordance with the charitable objeetives at the discretion ol the trustees. Restricted funds can only be Ljsed lor particular restricted purposes within the objects ol the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation ol the nature and purpose ol each fund is included in the notes lo the financial stalemenls. INVESTMENT INCOME 2024 2023 Dividends & interest 65,143 60,141 continued...
The Jewish Children'5 Holiday Fund Notes to the Finan¢ial Statement$. Contlnued for th& Y8ar Endèd 30 Saptgmber 2024 RAISING FUNDS Inve$tmenl m8n8gemenl co$t$ 2024 2023 Support costs 12,045 11,612 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, retnuneration or other benefits for the year ended 30 Septetnber 2024 nor for the year ended 30 September 2023. Tru$tees' expenses There were no trustees. expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 8,024 Investrnenl income 60,141 Total 68,165 EXPENDITURE ON Raising funds 11,612 Charitable activities Governanee costs 7,162 103,350 Gran15 to youth organisations for holidays Total 122,124 Net gains on investrnents 153,315 NET INCOME 99,356 RECONCILIATION OF FUNDS Total funds brought forward 2,034,042 TOTAL FUNDS CARRIED FORWARD 2,133,398 continued...
The Jewish Children'5 Holiday Fund Notes to the Finan¢ial Statement$. Contlnued for th& Y8ar Endèd 30 Saptgmber 2024 FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At 1 October 2023 Additions-Listed investments Disposals-Listed investments Revaluations-Li5ted investments 2,073,677 46,017 199,7411 216,404 At 30 September 2024 2,236,357 NET BOOK VALUE At 30 Septernber 2024 2.236,357 At 30 September 2023 2,073.677 There were no investment assets outside the UK. Cash deposit of £26,944 12023.. £16,127) were held as part ol the investment portfolio which is included within cash at bank and in hand. Material holdings over SYD ol the portfolio valLJe inelude". UK Fixed Interest International Fixed Interest UK Equilies North American Equities Japan, Far East & Emerging Markets International and Thematic Hedge Funds & Alternatives Structured Return Cost or valuation at 30 September 2024 is represented by.. Llste Invèstm&nt$ Valuation in 2017 Valuation in 2018 Valuation in 2019 Valuation in 2020 Valuation in 2021 Valuation in 2022 Valuation in 2023 Valuation in 2024 Cost 33,185 179,035 {136,8881 1230,9181 48,2851 125,966 143,373 216,404 2.364.487 2,236,357 continued...
The Jewish Children'5 Holiday Fund Notes to the Finan¢ial Statement$. Contlnued for th& Y8ar Endèd 30 Saptgmber 2024 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors 3.780 5,940 MOVEMENTIN FUNDS Net movement in funds At 1.10.23 At 30.9.24 Unrestricted funds General fund 2.133.398 146.308 2.279.706 TOTAL FUNDS 2,133,398 146,308 2,279,706 Net movement in funds, included in the above a as follows". Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 66,852 1146.645} 226.101 146.308 TOTAL FUNDS 66,852 1146,6451 226,101 146,308 Comp8ratlv•$ for movem•nl In funds Net movÈmènl in funds Al 1.10.22 Al 30.9.23 Unrestrlctèd funds General fund 2,034,042 99,356 2,133,398 TOTAL FUNDS 2,034,042 99,356 2,133,398 Comparative net movgment in funds, included in the above are as follows.. Incoming resources Resources expended Gains and losses Movement in funds Unrestrlcted funds General fund 68,165 1122,1241 153,315 99,356 TOTAL FUNDS 68,165 1122,1241 153,315 99,356 continued...
The Jewish Children'5 Holiday Fund Notes to the Finan¢ial Statement$. Contlnued for th& Y8ar Endèd 30 Saptgmber 2024 MOVEMENTIN FUNDS. conlinued A current year 12 months and prior year 12 rnonths combined position is as follows.. Net movement in funds Al 1.10.22 Al 30.9.24 Unrestri¢ted funds General fund 2,034,042 245,664 2,279,706 TOTAL FUNDS 2,034,042 245,664 2,279,706 A current year 12 months and prior year 12 months cotnbined nel movernent in funds, included in the above are as follows-. Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 135,017 1268,7691 379,416 245,664 TOTAL FUNDS 135,017 1268,7691 379,416 245,664 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 September 2024.
The Jewish Children'5 Holiday Fund Detsiled Statement of Finan¢ial Activities for th& Y8ar Endèd 30 Saptgmber 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacles Donations & grants 1,709 8,024 Investment income Dividends & interest 65.143 60,141 Total Incomlng resources 66,852 68,165 EXPENDITURE Charltable actlvltles Grants lo youth organisations lor holidays 127,650 103,350 Support costs Management Accountancy Insurancè Postage, stationery & advettising Secretarial Inveslrnenl portfolio rnanagement fees 2,280 549 822 3,172 12.045 2,280 500 964 3,282 11,612 18.868 18,638 Flnance Bank charges 127 136 Total resources expended 146,645 122,124 Nèt &xpendltur& bofor& galns and losses 179,7931 153,9591 Realised recognised gains and losses Flealised gainsllosses on investrnenls 9.697 9,942 Not &xpendlturo 170,0961 144,0171 This page does not form part ol tho stalulory financial slalements