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35,847 claims
Payments totaling £672 were made to A-spire Business Partners for payroll processing and accounting software, with a trustee as partner.
Payments tota ing £672, inclusive of VAT, were made to A-spire Business Partners during the year for payroll processing services and an accounting software subscription. A trustee of the Charity, was a partner of the firm.
Financial · Procedural statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 19
The charity operates a defined contribution pension scheme for all qualifying employees, with assets held separately.
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.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 18
The charity is exempt from tax on income and gains applied to charitable activities.
The charity is exempt from tax on income and gains to the extent that these are applied to its charitable activities.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 17
Termination benefits are recognized immediately when the charity is committed to terminate employment or provide termination benefits.
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.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 14
Trade creditors are obligations to pay for goods or services from suppliers and are classified as current liabilities if payment is due within one year.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 14
Basic financial assets and liabilities are initially measured at transaction price including costs, unless the arrangement constitutes a financing transaction.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 14
Cash and cash equivalents include cash in hand, deposits held at call with banks, short-term liquid investments, and bank overdrafts.
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.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 14
Depreciation is recognized over the useful lives of assets on a basis that writes off costs less residual values.
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:
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 13
Tangible fixed assets are initially and subsequently measured at cost or valuation, net of depreciation and impairment losses.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 13
Expenditure is recognized when there is a legal or constructive obligation to transfer economic benefit, it is probable the transfer will occur, and the amount can be measured reliably.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 13
Legacies are recognized on receipt or notification if distribution is expected, otherwise treated as contingent assets.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 13
Cash donations are recognized on receipt, while other donations are recognized once notified unless performance conditions require deferral.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 13
Income is recognized when legally entitled to it after meeting performance conditions, can be measured reliably, and receipt is probable.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 13
The charity's registered office is JBCS, PO Box 875, Edgware HA8 4WX.
Jewish Bereavement Counselling Service is a charity. The registered office is JBCS, PO Box 875, Edgware HA8 4WX.
Context · Observational claim · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 12
The financial statements were prepared under the historical cost convention, modified to include revaluation of freehold properties and certain financial instruments at fair value.
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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 12
Cash donations are recognized on receipt while other donations are recognized upon notification unless performance conditions require deferral.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 12
Income is recognized when the charity is legally entitled to it, performance conditions are met, and it is probable that income will be received.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 12
Restricted funds are subject to specific conditions by donors or grantors regarding their use.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 12
Unrestricted funds are available at the discretion of the Trustees to further charitable objectives.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Financial · Policy statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 12
The charity has a reasonable expectation of having adequate resources to continue in operational existence for the foreseeable future.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adeguate resources to continue in operational existence for the foreseeable future
Financial · Commitment statement · From Jewish Bereavement Counselling Service — annual report and accounts, year ending 31 December 2025, page 12