REGISTERED CHARITY NUMBER: 295361 Report of the TNstees and Fln8n¢l#l Stslements for the Year Ended 30 September 2025 for The Jewlsh Chlldren's Holldoy Fun Parker Cavendish Chartered Accountants Suilo 301. Stanmore Business and Innovation Centre Howard Road Stanmore Middlesex HA71FW
The Jewish Children's Holiday Fund Contents ol the Flnonclol Slatemenls for th& Y&ar Endèd 30 Saptambèr 2025 Pog Report of the Trustees Independent Examiner's Report Statamènt of Flnanclal Aetlvltles Statement of Financial Position Notes to the Fin8n¢ial Ststemenls Detalled Statement of Flnanelal Actlvltles 10
The Jewish Children's Holiday Fund Report of the Tru$t$&s for the Year Ended 30 S8pt8mber 2025 The trustees present their report with the financial statements ol the charity lor the year ended 30 September 2025. The trustees have adopted the provisions ol Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leftective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aim5 The main object ol the charity is to provide holidays lor children in need. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils governing document, a deed ol trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 295361 Princip81 address Mr Fl Aarons o Brooks Green 342 Regents Park Road London N3 2LJ Trustèas D Freedman Mrs T Hersh l Donoll Indèpendènt Examln&r Parker Cavendish Chartered Acoounlants Suite 301, Stanmore Business and Innovation Centre Howard Fload Stanmore Middlesox HA71FW FINANCIAL RESERVES The trustees consider that the reserves are sufficient to meet the expected needs ol the charity. Approved by order ol the board ol trustees on 9 June 2026 and signed on its behalf by". D Freedman- Trustee
Independent Examiner's Report to the Trustees of The Jewish Children'5 Holiday Fund Ind8ndnt examlnèr's raport to tha trust88s of The Jawlsh Chlldran's Hollday Fund I report to the charity tru5tee5 on my exarnination of the accounts of The Jewish Children's Holiday Fund (the Trust) for the year ended 30 September 2025. Re$pon$ibililieg 8nd ba$1$ of report As the charity trustees of the Trust you are responsible lor the preparation of the accounts in accordance with the requirements of the Charities Act 2011 Ilhe ACVI. I report in respect ol my examination ol the Trust's accounts carried OLJt under Section 145 ol the Ael and in carrying out rny examination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl ol the Act. Independent examiner's statement I have completed my examination. l eonlirm that no material matters have come to my attention in connection with the examination giving me cause lo 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 acwrd with those records,. or the accounts do not eomply with the applicable requirements coneerning the form and eontent ol accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirernenl that the accounts give a true and lair view which is not a rnatter considered as part ol an independent examination. I have no Concerns and have come across no other rnatters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding ol the accounts to be reaehed. Raymond Rubenstein Parker Cavendish Chartered Accountants Suite 301, Slanmore Business and Innovation Centre Howard Road Stanmore Middlesex HA71FW 9 June 2026
The Jewish Children's Holiday Fund Slatgmenl of Flnan¢l81 A¢llvllles for the Year Ended 30 September 2025 2025 Unrestricted fvnd 2024 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1,209 1,709 Investment incorne 70,899 65,143 Total 72,108 66,852 EXPENDITURE ON Flaising funds 11.850 12,045 Ch•rllable 8¢tlvltle8 GovèrnaneÉ costs 6,287 132,950 6,950 127,650 Grants lo youth organisations lor holidays Tot81 151,087 146,645 Net gains on investrnents 175,285 226,101 NET INCOME 96,306 146,308 RECONCILIATION OF FUNDS Total funds brought forward 2,279,706 2,133,398 TOTAL FUNDS CARRIED FORWARD 2,376,012 2,279,706 The notes form part ol these financial statements
The Jewish Children's Holiday Fund Statement of Flnan¢lal Posltlon 30 September 2025 2025 Unrestricted fvnd 2024 Total funds Notes FIXED ASSETS Investments 2,297,382 2,236,357 CURRENT ASSETS Cash at bank and in hand 82.530 47,129 CREDITORS Amounts falling due within one year I3.0) 13,7801 NET CURRENT ASSETS 78.630 43,349 TOTAL ASSETS LESS CURRENT LIABILITIES 2,376,012 2,279,706 NET ASSETS 2,376,012 2,279,706 FUNDS Unrestricted funds 2,376,012 2,279,706 TOTAL FUNOS 2,376,012 2,279,706 The financial statements were approved by the Board of Trustees and authorised for issue on 9 June 2026 and were signed on its behalf by.. D Fro8dman- Trustee The notes form part ol these financial statements
The Jewish Children's Holiday Fund Notes to tho Flnan¢lal Slat&menls for the Year Ended 30 September 2025 ACCOUNTING POLICIES 8a$ig of preparing ihe fin8n¢ial siatements The financial statements ol the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Gharities SORP IFRS 1021 'Accounting and Reporting by Charities.. Staternent of Recorntn8nded PractieÈ applicable to charitiès pr8paring th8ir aecounts in accordance with thÈ Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as rnodified by the revaluation 01 ¢grtain assets. Financial reporting stsndard 102- 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 requiremenl 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 of paragraphs 12.26, 12.27, 12.291al, 12.29lbl and 12.29A., the requirement ol paragraph 33.7. In¢ome All incorne is recognised in the Staterrent of Financial Activities On the charity has entitlement to the funds, it is probable that the income will be received and the arnount can be rneasured reliably. Expenditure 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 settlefflenl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified undei headings that aggregate all cost related lo the oalegory. Where Costs oannol be directly attributed to particular headings they have been allocated to activities on a basis eonsistenl with the use ol resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment bul not accrued as expenditur8. Taxation The charity is exernpt from tax on its charitable activities. Fund accountSng Unrestricted funds can be used in a¢¢ordan¢e with the ¢haritable objectives al the discretion ol the Iruslees. Restricted funds can only be used 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 oxplanalion ol the nature and purposo ol each fund is included in the nolgs lo the financial stalemonls. INVESTMENT INCOME 2025 2024 Dividends & interest 70,899 65,143 continued...
The Jewish Children's Holiday Fund Notes to tho Flnan¢lal Slat&menls- ¢ontlnu¥d for the Year Ended 30 September 2025 RAISING FUNDS Investment m8n8gemenl cost8 2025 2024 SLJPPOrt costs 11,850 12,045 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, retnuneration or other benefits for the year ended 30 September 2025 Nor for the year ended 30 September 2024. Trustee5' expenses There were no trustees. expenses paid for the year ended 30 September 2025 nor lor the year ended 30 Septetnber 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 1,709 Investrnent income 65,143 Total 66,852 EXPENDITURE ON Raising funds 12,045 Charitable activities Governance costs 6,950 127,650 Grants to youlh organisations for holidays Total 146,645 Net gains on investments 226,101 NET INCOME 146,308 RECONCILIATION OF FUNDS Total funds brought lorwaid 2,133,398 TOTAL FUNDS CARRIED FORWARD 2,279,706 continued...
The Jewish Children's Holiday Fund Notes to tho Flnan¢lal Slat&menls- ¢ontlnu¥d for the Year Ended 30 September 2025 FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At 1 October 2024 Additions-Listed investrnents Disposals-Lisled investments Revaluations-Li5ted inve5ttnents 2.236.357 1.436,228 11.438,9701 63,767 At 30 September 2025 2,297,382 NET BOOK VALUE At 30 September 2025 2.297.382 At 30 September 2024 2,236,357 There were no investment assets outside the UK. Cash deposit of £21,745 12024.. £26,944) 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 inelLJde'. UK Fixed Interest International Fixed Interest UK Equities North American Equities Japan, Far East & Emerging Markets International and Thematic Hedoe Funds & Alternatives Structured Return Cost or valuation at 30 September 2025 is represented by.. Ll$te Invèstmènts Valuation in 2017 Valuation in 2018 Valuation in 2019 Valuation in 2020 Valuation in 2021 Valuation in 2022 Valuation in 2023 Valuation in 2024 Valuation in 2025 Cost 33,185 179,0351 {136,8881 {230,9181 148,2851 25,966 143,373 216,404 63,767 2.361.745 2,297,382 continued...
The Jewish Children's Holiday Fund Notes to tho Flnan¢lal Slat&menls- ¢ontlnu¥d for the Year Ended 30 September 2025 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other creditors 3,900 3,780 MOVEMENT IN FUNDS Net rnovement in funds At 1.10.24 At 30.9.25 Unrestricted funds General lund 2.279.706 96,306 2.376.012 TOTAL FUNDS 2,279,706 96,306 2,376,012 Net movement in funds, included in the above are as follows.. Incoming resources Flesources expended Gains and losses Movement in funds Unrestricted funds General fund 72,108 1151.087} 175.285 96,306 TOTAL FUNDS 72,108 1151,087} 17S,285 96,306 Comparatlves for movement In fund$ Net movement in funds Al 1.10.23 Al 30.9.24 Unr8Strlctèd fund$ General fund 2,133,398 146,308 2,279,706 TOTAL FUNDS 2,133,398 146,308 2,279,706 Cornparalive nel tnovemenl in funds, included in the above are as lollow5'. Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 66,852 1146,6451 226,101 146,308 TOTAL FUNDS 66,852 1146,6451 226,101 146,308 continued...
The Jewish Children's Holiday Fund Notes to tho Flnan¢lal Slat&menls- ¢ontlnu¥d for the Year Ended 30 September 2025 MOVEMENT IN FUNDS. continued A current year 12 months and prior year 12 rnonths combined wsilion is as follows.. Net movemènt in funds Al 1.10.23 Al 30.9.25 Unrg$trl¢ted funds General lund 2,133,398 242,614 2,376,012 TOTAL FUNDS 2,133,398 242,614 2,376,012 A current year 12 months and prior year 12 months cornbined nel movernent in funds, included in the above are as follows-. Incoming resources Flesources expended Gains and losses Movement in funds Unrestricted funds General fund 138,960 1297,7321 401,386 242,614 TOTAL FUNDS 138,960 1297,7321 401,386 242,614 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 30 September 2025.
The Jewish Children's Holiday Fund Detsllgd Statement of Fln8n¢lal A¢tlvltl&s for the Year Ended 30 September 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacles Donations & grants 1,209 1,709 Investrnent income Dividends & interest 70.899 65,143 Total Incomlng resources 72,108 66,852 EXPENDITURE Charltablo actlvltles Grants to youth organisations lor holidays 132,950 127,650 Support costs Management A¢countanGy Insurance Postage, stationery & advertising Secretarial Investment portfolio management lees 2,400 555 2,280 549 822 3,172 12,045 3,033 11.850 18.106 18,868 Flnance Bank charges 31 127 Total resource5 expended 151,087 146,645 Nèt 8xpèndltur& bèforè galns and losses (78,9791 179,7931 Realised recognised gains and losses Flealised gainsllosses on investrnenls 111.518 9,697 Net Incomellgxp¢ndlturel 32.539 170,0961 This page does not form part ol the stalulory financial slalements
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