The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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 charity's objects are:
1. To preserve and protect the good health of women and their children, particularly from the Jewish Community, from across England, by providing:
access to a facility of supported accommodation offering physical and emotional support;
education in, and the health benefits, of breastfeeding;
information on child-rearing topics including healthcare and nutrition;
opportunities for new mothers to socialise and participate in social activities with other new mothers in a similar situation;
links to mainstream health services
2. To promote any other exclusively charitable objects and purposes as the trustees see fit, provided that they are regarded as charitable by the law of England and Wales.
In line with its objectives the charity provides supported residential care for disadvantaged, vulnerable women post-birth, particularly those contending with physical disabilities, domestic abuse, mental health issues & Postnatal Depression. Babies are cared for in a dedicated nursery whilst mothers recuperate. Qualified nursery staff support mothers in acquiring necessary skills to care for their new-born and themselves despite their limitations.
Our objectives are set to reflect our aims for the care and wellbeing of women and children. It is important to us that we maintain and enhance the care that we provide our residents.
This objective is, however, set in the context of the broader goals we set for Beis Brucha and its residents.
Our key objectives include:
to provide a high standard of care and support to every resident at our home.
to provide a safe, welcoming, nurturing, environment where our residents can gain maximum rest and relaxation during their stay.
to offer consistent, unconditional care, enabling residents to live in an environment that encourages positive relationships, mutual respect, trust, and consideration for others.
to ensure that every member of staff delivers an outstanding experience to our residents, throughout their stay, by displaying patience, attentiveness, and a can-do attitude.
to empower our staff to take a leadership role and make decisions in line with the objectives of Beis Brucha and in the best interest of mother and baby.
to recognise that many of our residents can be in a vulnerable state post-birth, and thus to display a sense of compassion and empathy at all times.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Beis Brucha’s management team continues to implement improvements across all departments, ensuring that services are regularly reviewed and monitored to maintain high standards of care and efficiency.
Communication systems throughout the building continue to be monitored to ensure reliable connectivity between departments. Extended Wi-Fi coverage throughout the building has proven more complex than initially anticipated; however, this will be rolled out gradually over the next 12–18 months.
The lobby and hallways have undergone extensive renovations, significantly improving the appearance and functionality of the main communal areas and creating a more welcoming environment for residents and visitors.
Feeding classes continue to take place daily, offering guidance on infant care and promoting awareness of healthy lifestyles. Additional activities such as music sessions, photography, comedy and light entertainment are also provided for mothers.
The 24-hour bar area continues to provide refreshments for mothers and visiting family members during visiting hours.
Mothers benefit from the Nursery and Nursing Room, where the layout allows cribs to be arranged in an organised and accessible manner, enabling staff to care for babies in a safe and efficient environment.
Average occupancy has continued to rise year on year and is now running at 94.9%, reflecting the strong demand for Beis Brucha’s services.
Discussions have been held with Agudas Israel Housing Association (AIHA) regarding the viability of converting three adjacent flats into additional bedrooms. The current average waiting time for mothers is approximately 7 days, and the additional rooms would help reduce this to a more acceptable 3–4 days.
Mental health awareness programmes continue to take place, including group support sessions delivered by trained therapists specialising in perinatal mental health.
Beis Brucha continues to provide printed guidance and share key information about local health services, financial support and community resources, helping mothers access the support available to them.
Partners working in conjunction with Beis Brucha
Woodberry Down Children Centre, who offer a weekly drop-in session for new mums to achieve an excellent breastfeeding experience.
Hackney Community Champion programme - offering vital support to its community, during our weekly advice sessions which see 20 local women join and discuss health topics.
Bikur Cholim - supporting those facing illness and disability with emotional and practical help.
JUMP Maternity Support - provides culturally sensitive support for Orthodox Jewish families, pre and postnatal.
Interlink – an invaluable partner, keeping us informed about general support and funding opportunities available to our beneficiaries.
The charity derives its income from donations, grants and voluntary contributions paid by mothers attending the home.
Income during the year totalled £1,317,967 (2024: £1,294,129) and expenditure totalled £1,240,698(2024: £1,124,163).
The new management team running the office at Beis Brucha has introduced a new accounting programme to simplify the buying process and streamline its long list of suppliers. This will also lead to cost savings and assist with improving the charity's financial position.
This approach, combining increased fundraising efforts and operational efficiencies, may help restore the charity’s financial stability.
The trustees have established a reserves policy to ensure that sufficient resources are held to meet the operational needs of the charity, manage financial risks and safeguard ongoing activities. The charity aims to maintain free reserves at a level equivalent to one month's operational expenditure, estimated at £105,000.
At 31 December 2025, the charity’s unrestricted fund were £99,472 (2024: £26,903) and free reserves were £48,193 (2024: nil). The trustees acknowledge the shortfall and are in the process of implementing financial controls and operational efficiencies, alongside increased fundraising efforts, to further improve the charity’s financial position in the coming year.
The trustees anticipate that the charity will continue its work in the foreseeable future subject to satisfactory income.
Plans for the upcoming year include: Continuing the overhaul of the purchasing system by establishing accounts with larger providers, replacing many of the smaller suppliers currently used by Beis Brucha.
Planning the renovation of individual bedrooms to further improve the environment for residents.
Installing walk-in showers in ground floor rooms to better support mothers recovering from caesarean births.
Introducing new furniture across all bedrooms to enhance comfort and functionality.
Developing new food menus to provide residents with greater choice and improved dining options.
The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 30th April 2009.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The power to appoint new trustees is vested in the continuing board. New trustees are appointed based on personal competence, skills, local availability and are given, in the view of the board, sufficient training to understand the nature of the charity and its workings. They are required to read the Charity Commission's 'The Essential Trustee' and are encouraged to read other Charity Commission publications. The day to day running of the home is delegated to a manager with qualified staff on the nursery side.
None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Risk management
The charity has identified and assessed the major risks to which it is exposed, in particular those of safety and protection of the vulnerable whilst in the Charity's care as well as the finances of the charity. The charity is satisfied that systems are in place and routinely assessed including procedures for Child Protection, Health and Safety, Vulnerable Adults Policy and Financial Management and Controls.
The trustees, who are also the directors of Beis Brucha Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that Landau Morley LLP be reappointed as auditor of the company will be put at a General Meeting.
The Trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Beis Brucha Limited (the ‘charity’) for the year ended 31 December 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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:
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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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.
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 charity’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.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's 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 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.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of Trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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.
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 auditor's 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 identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with management (as required by auditing standards).
We had regard to laws and regulations in areas that directly affect the financial statements including financial reporting and taxation legislation. We considered that extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
Except for any known or possible non-compliance, and as required by auditing standards, our work in respect of these included enquiry of management about company's policies, procedures, and related controls regarding compliance with laws and regulations and if there are any known instances of noncompliance.
We tested the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.
We performed analytical procedures to identify any unusual or unexpected relationships.
We examined supporting documents for all material balances, transactions and disclosures.
We evaluated the selection and application of accounting policies related to subjective measurements and complex transactions.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Landau Morley LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Beis Brucha Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 325-327 Oldfield Lane North, Greenford, Middlesex, UB6 0FX.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Costs include irrecoverable VAT.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Rent and rates
Insurance
Light and heat
Food & kitchen supplies
Nursery and home consumables
Agency staff
Wellbeing classes
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The key management personnel of the charity comprise one Manager. The total employee benefits of the key management personnel of the Charity were £47,297 (2024: £46,541).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
During the year the charity entered into the following transactions with related parties:
The charity received donations totalling £107,012 (2024: £73,765) from The Union of Orthodox Hebrew Congregations, £39,350 (2024: £37,400) from Keren Association Limited, £nil (2024:£1,925) from S&J Charitable Trust and £nil (2024 : £10,000 ) from Gemach Limited , charities with common trustees.
The charity also received donations totalling £nil (2024 : £5,000) from Avon Estates (London) Limited, a company in which a trustee is a director.
During the year, the Charity received rental income of £4,680 (2024: £nil) from Mothers Haven, a charity with a common trustee,