The Helping Community Charity Accounts

COMPANY REGISTRATION NUMBER: 12768375

CHARITY REGISTRATION NUMBER: 1200976

The Helping Community

Company Limited by Guarantee

Unaudited Financial Statements

31 July 2025

The Helping Community

Company Limited by Guarantee

Financial Statements

Year ended 31 July 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	3

Statement of financial activities (including income and expenditure account)	4

Statement of financial position	5

Notes to the financial statements	6

The Helping Community

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 July 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025 .

Reference and administrative details

Registered charity name	The Helping Community

Charity registration number	1200976

Company registration number	12768375

Principal office and registered	158 Cromwell Road
office	Salford
	M6 6DE

The trustees

	Mr S D Gluck	(Appointed 16 December 2024)
	Mr J Gluck

Independent examiner	C Frenkel FCCA
	158 Cromwell Road
	Salford
	M6 6DE

Structure, governance and management

The Helping Community is constituted by Memorandum and Articles of Association and is a company limited by guarantee. It was incorporated on 27 July 2020 as a company and the company number is 12768375. It was registered as a charity on 07 November 2022 with a charity number 1200976. The charity was previously known as Toras Moshe Ltd and changed it by special resolution on the 05 December 2024 to The Helping Community .

The Trustees in office in the year were Mr Jacob Gluck and Samuel David Gluck. Mr Yoel Rouah and Mr Moishe Leib Lemberger resigned their roles as Trustees and Directors on the 15 December 2024 with Mr Jacob Gluck remaining as sole Director and Mr Samuel David Gluck becoming a new Trustee (appointed 16 December 2024).

Recruitment and appointment of new trustees would be in line with the Memorandum and Articles of Association and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation.

Objectives and activities

The object of the charity is;

For the public benefit to promote the education of people of all ages in such ways as the charity trustees think fit, including awarding to such persons scholarships, maintenance allowances or grants, or by grants to charities or other organisations that provide education. The prevention or relief of poverty or financial hardship by providing grants or loans to individuals in need and/or charities, or other organisations working to prevent or relieve poverty or financial hardship. To advance the orthodox Jewish religion for the benefit of the public in accordance with the principles of the Code of Jewish Law (Shulchan Aruch). To promote and protect the physical and mental health of sufferers of any medical condition through the provision of financial assistance and support.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education when reviewing the charity's aims and objectives and in planning future activities and setting grant making policy for the year.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

The charity continued to achieve its charitable objects in the year by providing poverty relief and advancing education of the Jewish faith through grant giving. It is envisaged that similar progress will ensue in the following year.

None of this valuable work would be possible without the ongoing support of our funders who have faith in our organisation. These funds have enabled us to provide the much needed support to the Institutions and beneficiaries. The recipients of our services continuously express their appreciation and admiration to all members of the public that assist us in delivering vital services. We are proud to state that the funds are being utilised to provide maximum benefit possible to as many beneficiaries as as possible.

Financial review

Donations received during the year amounted to £18,124 (2024: £110,326). During the year the charity made use of its obtained funds and reserves, of which £19,672 (2024: £23,977) was utilised by making charitable grants and donations. Total unrestricted funds carried forward were £37,819 (2024: £46,289. The trustees are satisfied that the reserves are sufficient to carry on operating in the coming year.

Reserves Policy

The trustees retain reserves as necessary and where appropriate, consolidate funds in order to make more substantial grants which they feel to be appropriate.

The trustees' annual report and the strategic report were approved on 27 May 2026 and signed on behalf of the board of trustees by:

Mr S D Gluck

Trustee

The Helping Community

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of The Helping Community

Year ended 31 July 2025

I report to the trustees on my examination of the financial statements of The Helping Community ('the charity') for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

C Frenkel FCCA Independent Examiner

158 Cromwell Road Salford M6 6DE

27 May 2026

The Helping Community

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 July 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	18,124	18,124	110,326
		--------	--------	---------
Total income		18,124	18,124	110,326
		--------	--------	---------

Expenditure

Expenditure on charitable activities	6,7	26,594	26,594	107,949
		--------	--------	---------
Total expenditure		26,594	26,594	107,949
		--------	--------	---------

	--------	--------	---------
Net (expenditure)/income and net movement in funds	( 8,470)	( 8,470)	2,377
	--------	--------	---------

Reconciliation of funds

Total funds brought forward	46,289	46,289	43,912
	--------	--------	---------
Total funds carried forward	37,819	37,819	46,289
	--------	--------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The Helping Community

Company Limited by Guarantee

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible fixed assets	14	2,790	3,720

Current assets

Debtors	15	44,645	43,645
Cash at bank and in hand		61	4,431
		--------	--------
		44,706	48,076

Creditors: amounts falling due within one year	16	9,677	5,507
		--------	--------
Net current assets		35,029	42,569
		--------	--------
Total assets less current liabilities		37,819	46,289
		--------	--------
Net assets		37,819	46,289
		--------	--------

Funds of the charity

Unrestricted funds		37,819	46,289
		--------	--------
Total charity funds	17	37,819	46,289
		--------	--------

For the year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

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

These financial statements were approved by the board of trustees and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

Mr S D Gluck

Trustee

The Helping Community

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 158 Cromwell Road, Salford, M6 6DE.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

5. Donations and legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Donations

	Donations	18,124	18,124	78,999	78,999

Grants

Grants receivable	–	–	31,327	31,327
	--------	--------	---------	---------
	18,124	18,124	110,326	110,326
	--------	--------	---------	---------

6. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Charitable expenditure	24,840	24,840	60,174	60,174
Support costs	1,754	1,754	47,775	47,775
	--------	--------	---------	---------
	26,594	26,594	107,949	107,949
	--------	--------	---------	---------

7. Expenditure on charitable activities by activity type

	Activities undertaken directly	Grant funding of activities	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£	£
Charitable expenditure	5,168	19,672	1,004	25,844	107,199
Governance costs	–	–	750	750	750
	-------	--------	-------	--------	---------
	5,168	19,672	1,754	26,594	107,949
	-------	--------	-------	--------	---------

8. Analysis of support costs

	Analysis of support costs	Total 2025	Total 2024
	£	£	£
Premises	–	–	12,765
Communications and IT	–	–	483
General office	63	63	10,694
Finance costs	11	11	–
Governance costs	750	750	750
Security	–	–	21,843
Depreciation	930	930	1,240
	-------	-------	--------
	1,754	1,754	47,775
	-------	-------	--------

9. Analysis of grants

	2025	2024
	£	£

Grants to institutions

Amud Hatzdokoh	4,737	1,100
College for Higher Rabbinical Studies	–	4,000
Shir Chesed Beis Yisroel	–	10,900
Grants less than £4,000	4,265	7,977
	-------	--------
	9,002	23,977

Grants to individuals

Grants to individuals type 1	10,670	–
	--------	--------
Total grants	19,672	23,977
	--------	--------

10. Net (expenditure)/income

Net (expenditure)/income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	930	1,240
	----	-------

11. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	750	750
	----	----

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	5,168	34,130
	-------	--------

The average head count of employees during the year was 2 (2024: 7 ).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

14. Tangible fixed assets

	Fixtures and fittings
	£
Cost
At 1 August 2024 and 31 July 2025	4,960
	-------
Depreciation
At 1 August 2024	1,240
Charge for the year	930
	-------
At 31 July 2025	2,170
	-------
Carrying amount
At 31 July 2025	2,790
	-------
At 31 July 2024	3,720
	-------

15. Debtors

	2025	2024
	£	£
Other debtors	44,645	43,645
	--------	--------

16. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	5,098	5,507
Other creditors	4,579	–
	-------	-------
	9,677	5,507
	-------	-------

17. Analysis of charitable funds

Unrestricted funds

	At 1 August 2024	Income	Expenditure	At 31 July 2025
	£	£	£	£
General funds	46,289	18,124	(26,594)	37,819
	--------	--------	--------	--------

	At 1 August 2023	Income	Expenditure	At 31 July 2024
	£	£	£	£
General funds	43,912	110,326	(107,949)	46,289
	--------	---------	---------	--------

18. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	2,790	2,790
Current assets	44,706	44,706
Creditors less than 1 year	(9,677)	(9,677)
	--------	--------
Net assets	37,819	37,819
	--------	--------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	3,720	3,720
Current assets	48,076	48,076
Creditors less than 1 year	(5,507)	(5,507)
	--------	--------
Net assets	46,289	46,289
	--------	--------