2025-03-31-accounts - The Friends Of Ohr Yechiel Trust

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THE FRIENDS OF OHR YECHIEL TRUST

Financial Accounts Year Ended 31 March 2025

Charity Commission No:1038062

CHARITY COMMISSION NUMBER: 1038062 REPORT OF THE TRUSTEES OF THE FRIENDS OF OHR YECHIEL TRUST

Year ended 31[st] March 2025

SECTION 1 LEGAL AND ADMINISTRATIVE INFORMATION Trustees M. Rothfeld Esq Y. Chersky Esq Rabbi M. Waltner Bankers TSB Bank Plc 174 Clapton Common London E5 9AQ Principal Address 149A Stamford Hill London N16 5LL Governing Document Trust Deed dated 30[th] November1992 Objects of the Fund Advancing Orthodox Jewish religious education and in particular through assisting the Institute Ohr Yechiel College for Advanced Rabbinic and Talmudic Studies in Jerusalem.

SECTION 2 ACTIVITIES AND ACHIEVEMENTS

The Trust continued in its main object of sending funds to the Institute in Jerusalem.

Statement of Financial Activities

This is set out on page 3 of the financial statement

Reserves Policy

It is the policy of the Trustees to distribute grants as and when the need arises and thus no provision for future funding is applicable.

Risk Review

The Trustees confirm that there are no major risks to which the Trust is exposed.

This report was approved by the Trustees and signed on their behalf.

10 December 2025

CHAIRMAN

CHARITY COMISSION NUMBER: 1038062

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

THE FRIENDS OF OHR YECHIEL TRUST

I report on the accounts of the Trust for the year ended 31[st] March 2025, which are set out on page 3 to 5.

Respective responsibilities of Trustee and Examiner

As the charity’s trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7) (b) of the Act, whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as trustee, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention.

(a) which gives me reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordance with section 41 of the Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act

have not been met; or

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Rachel Dym Accountant 101 Fairview Road London N15 6TT 10 December 2025

THE FRIENDS OF OHR YECHIEL TRUST

Statement of Financial Activities

Year ended 31[st] March 2025

Unrestricted Funds Incoming Resources Donations Received Expenditure Direct Charitable Expenditure (grants) Total Expenditure Net (Outgoing) Incoming Resources	2025 £ 44,560 44,560 56,000 56,000 £ (11,440)	£	2024 £ 47,629 47,629	2024
			39,000
			39,000
			8,629

THE FRIENDS OF OHR YECHIEL TRUST

Statement of Assets and Liabilities at 31[st] March 2025

CURRENT ASSETS Bank Account Represented by: Accumulated Revenue Funds	Notes (1)	2025 £ 45,292 45,292	2024 £ 56,732 56,732

The notes on page 5 form part of these financial statements.

…………………………….Trustee 10 December 2025

The Friends of Ohr Yechiel Trust

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting Policies

1.1. Accounting convention

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’.

1.2. Income

Income is received by way of donations and is included in full in the Statement of Financial Activities when received.

1.3. Expenditure

Liabilities are recognised in the year in which they are incurred,

2. Charitable Activities

Grants Total 3. Accumulated Funds Balance as at 1 April 2023 Net Incoming (Outgoing) Resources Fund Balance carried forward	2025 £ 56,000 56,000 2025 £ 56,732 (11,440) 45,292	2024 £ 39,000 39,000 2024 £ 48,103 8,629 56,732