Charity registration number 1000728 (England and Wales)
HALACHA LEMOSHE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 23 JUNE 2025
HALACHA LEMOSHE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mrs N Stein Mr E S Stein Charity number 1000728 Principal address 57 Boyne Avenue London NW4 2JL Independent examiner RDP Newmans LLP Lynwood House 373-375 Station Road Harrow Middlesex HA1 2AW
HALACHA LEMOSHE TRUST
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Statement of trustees' responsibilities | 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 10 |
HALACHA LEMOSHE TRUST
TRUSTEES' REPORT
FOR THE YEAR ENDED 23 JUNE 2025
The trustees present their annual report and financial statements for the year ended 23 June 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 trust's governing document, the Charities Act 2011 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)".
Objectives and activities
The trust's objects are the advancing and promotion of orthodox Jewish religion in general in any part of the world. In particular, the trust assists the Talmudical College known as "Halacha Lemoshe" and such other orthodox Jewish religious and educational institutions in Israel as the trustees may from time to time determine.
In this context the trustees have complied with the duty in section 17 (5) of the 2011 Charities Act in giving due consideration to the Charity Commission's guidance on Public Benefit.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the trust should undertake.
Achievements and performance
The results for the year are set out in the Statement of Financial Activities on page 5.
The charity was able to raise funds and transmit these for the benefit of advancing and of promoting orthodox Jewish religion. All this was achieved through the hard work of a dedicated committee working in a purely voluntary capacity.
Financial review
The trustees consider the performance of the charity during the year to be satisfactory. Donations of £125,346 (2024: £106,356) were received during the year and grants totalling £125,500 (2024: £103,000) were made during the year.
In the year under review, the unrestricted fund deficit increased to £2,957 from a deficit of £871 in 2024, however donations received have increased which helps ensure that the charity is in the position to cover any liabilities that arise.
Reserves policy
It is the policy of the trust to remit all funds received, less any direct governance costs, directly to Halacha Lemoshe in Israel. As the charity does not have any significant governance costs, it does not hold any significant reserves.
Major risks
The trustees have assessed the major risks to which the trust is exposed and are satisfied that there is little exposure. The charity does not have any significant ongoing governance costs.
Plans for future periods
The charity intends to continue its fundraising efforts in the coming years and as it has proven to be successful in the past, the charity has no plans to change them materially.
The charity also intends to remit funds to Halacha Lemoshe and such other institutions in Israel to advance and promote the orthodox Jewish religion.
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HALACHA LEMOSHE TRUST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 23 JUNE 2025
Structure, governance and management
The trust was established as an unincorporated charity by a charitable trust deed on 23 June 1989. The trust was registered with the Charity Commission as 'Halacha Lemoshe Trust' on 1 November 1990 (Registration no. 1000728). The principal address of the trust is 57 Boyne Avenue, London, NW4 2JL.
The trustees who served during the year and up to the date of signature of the financial statements were:
Mrs N Stein
Mr E S Stein
Recruitment and appointment of trustees
Appointment of trustees is governed by the Trust Deed of the charity. The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee. Any new trustees are, upon appointment, fully briefed and trained by the existing committee and made aware of their responsibilities and duties.
Organisational structure
The Board of Trustees administers the charity. All major decisions are made by the Board, which determines the policies and governance matters of the charity.
Relates parties
There were no disclosable related party transactions during the year (2024 - none).
The trustees' report was approved by the Board of Trustees.
Mrs N Stein
Trustee
29 April 2026
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HALACHA LEMOSHE TRUST
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 23 JUNE 2025
The trustees 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).
The law applicable to charities in England and Wales 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 trust and of the incoming resources and application of resources of the trust for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the trust and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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HALACHA LEMOSHE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HALACHA LEMOSHE TRUST
I report to the trustees on my examination of the financial statements of Halacha Lemoshe Trust (the trust) for the year ended 23 June 2025, which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s Board of Trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the trustees of the trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the trust’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the trust as required by section 130 of the Charities Act 2011;
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
David Finn FCA
RDP Newmans LLP
Lynwood House 373-375 Station Road Harrow Middlesex HA1 2AW
Dated: 29 April 2026
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HALACHA LEMOSHE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 23 JUNE 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 125,346 | 106,356 |
| Total income | 125,346 | 106,356 | |
| Expenditure on: | |||
| Charitable activities | 5 | 125,500 | 103,000 |
| Other expenditure | 8 | 1,932 | 1,905 |
| Total expenditure | 127,432 | 104,905 | |
| Net income/(expenditure) and movement in funds | (2,086) | 1,451 | |
| Reconciliation of funds: | |||
| Fund balances at 24 June 2024 | (871) | (2,322) | |
| Fund balances at 23 June 2025 | (2,957) | (871) |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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HALACHA LEMOSHE TRUST
BALANCE SHEET
AS AT 23 JUNE 2025
| 2025 2024 Notes £ £ £ Current assets Cash at bank and in hand 643 929 Creditors: amounts falling due within one year 10 (3,600) (1,800) Net current liabilities (2,957) Net liabilities (2,957) The funds of the trust Unrestricted funds (2,957) (2,957) |
£ (871) (871) (871) (871) |
|---|---|
The financial statements were approved by the trustees on 29 April 2026
Mrs N Stein Trustee
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HALACHA LEMOSHE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 23 JUNE 2025
1 Accounting policies
Charity information
Halacha Lemoshe Trust is an unincorporated charity registered in England and Wales. The principal address is 57 Boyne Avenue, London, NW4 2JL.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the trust's governing document, the Charities Act 2011 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 trust is a Public Benefit Entity as defined by FRS 102.
The trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the trust. 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.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the trust 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.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
1.4 Income
Income is recognised when the trust receives it.
Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Expenditure
Charitable activities include both the direct and support costs relating to these activities.
Other expenditure includes the costs of any legal advice to the trustees on governance or constitutional matters, and external accountancy costs.
Expenditure on charitable activities are those costs incurred in support of the charitable expenditure and have been allocated to the charitable activity.
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HALACHA LEMOSHE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 23 JUNE 2025
1 Accounting policies
(Continued)
1.6 Cash and cash equivalents
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.
1.7 Funds
The charity's unrestricted funds are available for general use by the charity.
1.8 Non-cash donations
A substantial contribution to the activities of the charity is supplied in the form of voluntary services and donated facilities. The financial benefit of these non-cash donations have not been recognised in these accounts as by their nature it would be impractical to quantify in monetary terms.
2 Critical accounting estimates and judgements
In the application of the trust’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.
In the view of the trustees, there are no significant accounting estimates and judgements applied.
3 Income from donations and legacies
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Donations and gifts | 125,346 | 106,356 | |
| 4 | Expenditure on charitable activities | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Charitable expenditure | |||
| Grant funding of activities (see note 5) | 125,500 | 103,000 | |
| Analysis by fund | |||
| Unrestricted funds | 125,500 | 103,000 |
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HALACHA LEMOSHE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 23 JUNE 2025
5 Grants payable
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Grants to institutions: | ||
| Halacha Lemoshe in Israel | 125,500 | 103,000 |
6 Trustees
The trustees (or any persons connected with them) did not receive any remuneration or benefits during the year.
7 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
8 Other expenditure
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Financing costs | 132 | 105 |
| Accountancy | 1,800 | 1,800 |
| 1,932 | 1,905 |
9 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Creditors: amounts falling due within one year
| Trade creditors Accruals and deferred income |
2025 £ 1,800 1,800 3,600 |
2024 £ - 1,800 |
|---|---|---|
| 1,800 |
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HALACHA LEMOSHE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 23 JUNE 2025
11 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At General funds Previous year: At General funds |
24 June 2024 Incoming resources Resources expended At £ £ £ (871) 125,346 (127,432) 24 June 2023 Incoming resources Resources expended At £ £ £ (2,322) 106,356 (104,905) |
23 June 2025 £ (2,957) 23 June 2024 £ (871) |
|---|---|---|
12 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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