Charity number: 1057220
HOD CHARITABLE TRUST
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

HOD CHARITABLE TRUST
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees, report
Independent examiner's report
ststement of financial activities
Balance sheet
Notes to the financial ststements
9-19

HOD CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARI￿, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Laurence David Gishen. Chair
Anton Teper
Stephen Hubert
Howard Panas
Michael Joel Tannenbaum
David Migdal
(Resigned 2025)
(Resigned 2025}
(Resigned 2025)
{Appointed 7 September 2025)
Charity registered
number
1057220
Principal office
Highfield House
Theobald Street
Hertfordshire
WD7 7LT
Independent Examiner
Jake Lew FCA
BKL Audit LLP
35 Ballards Lane
London
N3 1XW
Bankers
Lloyds Bank PIC
1 Stanmore Hill
Stanmore
Middlesex
Page 1

HOD CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the HOD Charitable Trust for
the year ended 31 December 2024.
These accounts incorporate the results of=
- The Hebrew Order of David (Intemational) (UK) Governing Lodge"
The Hebrew Order of David (International) Lodge London No1.,
- The Hebrew Order of David (Intemational) Yitzhak Rabin Lodge London No 2.,
- The Hebrew Order of David (International) Lodge London No 4
The financial statements are prepared in accordance with the Companies Act 2006 and the Statement of
Recommended Practice on Accounting and Reporting by Charities (SORP FRS102). Further reference and
administrative details are given on page 1.
Objectives and activities
a. Policies and objectives
The HOD Charitable Trust was established in the UK by the Trust deed dated 14 July 1996. The Objects of the
Order include..
The relief of the sick, the physical or mentally disabled and the elderly.,
The provision of relief for victims of disasters',and
- The relief of povety.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit. including the guidan￿ 'Public benefit.. running a
charity {PB2}'.
b. Main activities undertaken to further the Charity's purposes for the public benefit
During the year, a number of events were held to raise fijnds for charitable purposes, various community service
activities were undertaken and funds were distributed to several charitable causes.
The Trustees confirm that they have complied with the duty in the Charities Act to have due regard to the Charity
Commissions general guidance on public benefit.
Achievements and Performance
a. Main achievements of the Charty
The Charity is controlled by a Goveming Lodge comprising elected members (including the Trustees). The
Governing Lodge is continually involved in Cowcoordinating and monitoring the affairs and activities of the Charity.
The Charity has during the year arranged events aimed at both charitable fund raising and services to the
community- This has helped make a positive impact on the lives of the ultimate beneficiaries.
b. Financial Review
The charity remains in a positive financial position at the end of the year.
Page 2

HOD CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
There is no specific policy to hold reserves. Reserves held at the year end totalled £133,784 (2023.. £114,187).
Structure, governance and management
a. Constitution
HOD Charitable Trust is a registered charity, number 1057220, and is constituted under a Trust Deed. Under the
Constitution, adopted on the 28th day of September 1995, as amended, the principal object of the charity is the
relief of the sick, disabled, elderly, victims of disaster and povety- This is achieved through service to the
community and donations to charitable causes and organisations.
b. Methods of appointment or election of Trustees
The Trustees of the Goveming Lodge of HOD (International) in the United Kingdom are appointed from time to
time under the Constitution.The management of the Charity is the responsibility of the Trustees who are elected
and co-opted under the temis of the Trust Deed.
. Organisational structure and decision-making policies
The following Trustees of the Governing Lodge of the Hebrew Order Of David served during the year to 31
December 2024..
Laurence David Gishen, Chair
Anton Teper
Stephen Hubert
Howard Panas
Michael Joel Tannenbaum
(Resigned in 2025)
(Resigned in 2025)
(Resigned in 2025)
The Grand President of HOD (Intemational) is an ex officio offi￿r of Governing Lodge but is not a Trustee.
Page 3

HOD CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of Trustees. responsibilities
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
Practi￿).
The law applicable to charities in England & 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 Charity and of its incoming
resources and application of resources, including its income and expenditure, for that period. In preparing these
financial statements, the Trustees are required to=
select suitable accounting policies and then apply them consistentty
observe the methods and principles of the Charities SORP (FRS 102)
make judgments and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and 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 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 Charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees on 2511112025
and signed on their behalf by..
LD6iskeLq
Laurence David Gishen
(Chair of Trustees)
Page 4

HOD CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent examiner's report to the Trustees of HOD Charitable Trust ('the Charity.)
report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31
December 2024.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the 2011 Act,).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordan￿ with Accounting and
Reporting by Charities.. Statement of Recommended Practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} in
preference to the Accounting and Reporting by Charities: Statement of Recommended Practi￿ issued on 1 April
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting practi￿ effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
the accounts do not accord with those records,. or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fairf view which is not a matter considered as part of an independent
examination.
I have no concems 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.
This report is made solely to the Charitys Trustees, as a body, in accordan￿ with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters l am required to state to them in an Independent examinerfs report and for no other
purpose. To the fullest extent pemiitted 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 or for this report.
Page 5

HOD CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Signed..
Lèfr
Dated: 0811212025
Jake Lew FCA
Independent examiner
BKL Audit LLP
35 Ballards Lane
London
N3 1XW
Page 6

HOD CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and subscriptions
Other trading activities
Investments
9N32
47.276
702
23,698
341
33,130
47,617
3,663
43,347
59,352
128
2,961
Total income
57,410
27,000
84,410
102,827
Expenditure on:
Raising funds
Charitable activities
41,109
322
43,155
21.658
93,299
12,202
21.336
Total expenditure
41.431
23.382
64.813
705,501
Net movement in funds
15,979
3,618
19,597
(2,674)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
42,234
15.979
71,953
3.618
114,187
19,597
116,861
(2,674)
Total funds carried forward
58.213
75.571
133,784
114,187
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 19 form part of these financial statements.
Page 7

HOD CHARITABLE TRUST
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Investments
10
50.000
40,000
50,000
40,000
Current assets
Debtors
4,000
89,853
14,366
68, 432
Cash at bank and in hand
93.853
82, 798
Creditors.. amounts falling due within one
year
12
{10.069)
(8.611)
Net current assets
83,784
74,187
Total net assets
133.784
714,187
Charity funds
Restricted funds
14
58.213
75,571
42,234
Tt,953
Unrestricted funds
14
Total funds
133.784
114,187
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
LP6iskeh
Laurence David Gishen
(Chair of Trustees)
Date" 2511112025
The notes on pages 9 to 19 form part of these financial statements.
Page 8

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General information
HOD Charitable Trust is an unincorporated charity registered in England and Wales with the registration
number 1057220. The registered and principal Offi￿ address is 22 Elmgate Gardens, Edgware,
Middlesex, HA8 9RT.
The principal activities of the foundation is as stated in the trustees. report.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities.. Statement of Recommended practi￿ 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 Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fairf view. This departure has involved following the Charities SORP (FRS 102} published in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has Sin￿ been withdrawn.
HOD Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Income is recognised when the charity is entitled to the income and it is probable that the income will
be re￿ived. Usually, cash donations end up being recognised on receipts.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third paty, 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 classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity- Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned be￿een those activities on a basis consistent with
the use of reSoUr￿s. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its
charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Page 9

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (continued)
2.3 Expenditure (continued)
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
2A Interest receivable
Interest on fijnds held on deposit is included when re￿1vable and the amount can be measured
reliably by the Charity,. this is nomially upon notification of the interest paid or payable by the
institution with whom the frjnds are deposited.
2.5 Investments
Fixed asset investments are a form of financial instrument and are initialty recognised at their
transaction cost and subsequently measured at fair value at the Balan￿ sheet date, unless the value
cannot be measured reliably in which case it is measured at cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'Gainsl(Lossesl on
investments, in the Statement of financial activities.
2.6 Debtors
Trade and other debtors are recognised at the settlement value.Prepayments are valued at the
amount net of prepaid.
2.7 Cash at bank and in hand
Cash at bank and in hand indudes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balan￿ sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has re￿iVed as advanced payments for the ServI￿S it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability- The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value.
Page 10

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (continued)
2.10 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Restricted funds are fijnds which are to be used in accordan￿ with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page11

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legacies
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Membership subscriptions and donations
Interest received
Similar incoming resources
9.432
23,698
33.130
43,238
59
50
9,432
23,698
33.130
43,347
Total 2023
2,219
41, 128
43,347
Income from other trading activities
Income from fundraising events
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Fundraising income
47,276
341
47,617
59,352
Page 12

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Investment income
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Investment income - local cash
702
2,961
3,663
128
Total 2023
128
128
Expenditure on raising funds
Costs of raising voluntary income
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Costs of raising voluntary income
Donations paid
24,217
16,892
2,046
26,263
16,892
37,115
56,184
41,109
2,046
43,155
93, 299
Total 2023
80,386
12,913
93, 299
Page 13

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Anatysis of expenditure on charitable activities
Summary by fund type
Restricted Unrestricted
funds
funds
2024
2024
Total
2024
Total
2023
Non Members Events and Presentations
2,837
7,000
7,044
2,502
213
2,837
7.000
7,044
2.502
213
Rent payable
Table Lodge meetings
Accountancy fees
Insurance
6,500
2,155
2,340
202
Presentations
314
314
190
Miscellaneous expenses
Capitation
Bank charges
Sundry expenses
250
(1,225)
611
(975
611
715
72
15
2,025
87
2.025
93
322
21,336
21.658
12,202
Total 2023
12,202
12,202
Independent examiner's remuneration
2024
2023
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
2,502
2,340
Trustees, remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 December 2024, expenses were reimbursed or paid directly to 4 Trustees
(2023 - to 3 Trustees) broken down as follows..
2024
2023
Charitable events costs
21,676
29,495
Page 14

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees. remuneration and expenses (continued)
The charity allows for authorised trustees who are organising an event to make purchases for these
events on their personal credit cards. All event expenses paid for by trustees are then reimbursed after
the event. The trustees contribute their time solely on a voluntary basis and re￿1ve no remuneration for
this.
10.
Fixed asset investments
Listed
investments
Cost or valuation
At 1 January 2024
Additions
40,000
10,000
At 31 December 2024
50,000
Net book value
At 31 December 2024
50,000
At 31 De￿mber 2023
40,000
11. Debtors
2024
2023
Due within one year
Prepayments and accrued income
Tax recoverable
14,366
4.000
4,000
14,366
Page 15

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12.
Creditors: Amounts falling due within one year
2024
2023
Other creditors
Accruals and deferred income
4,282
5.787
335
8,276
10,069
8,611
13.
Financial instruments
2024
2023
Financial assets
Financial assets measured at fair value through income and expenditure
89,853
68, 432
Page 16

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
14.
Statement of funds
Statement of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Income Expenditure
Unrestricted funds
General Funds
71.953
27.000
(23.382)
75.571
Restricted funds
Restricted Fund
42.234
57.410
(41,431)
58,213
Total of funds
114,187
84,410
(64,813)
133,784
Statement of funds - prior year
Balance at
31
December
2023
Balan￿ at
1 January
2023
Transfers
in/out
Income Expenditure
Unrestricted funds
General Funds
79, 588
24, 840
(24, 934)
(7,541)
71,953
Restricted funds
Restricted Fund
37,273
77,987
(80, 567)
7,541
42,234
Total of funds
116,861
102,827
(105, 501)
114,187
Page 17

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
15.
Summary of funds
Summary of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Income Expenditure
General funds
71.953
42,234
27.000
57,410
(23.382)
(41,431)
75.571
58,213
Restricted funds
114,187
84,410
(64,813
133,784
Summary of funds - prior year
Balance at
31
December
2023
Balan￿ at
1 January
2023
Transfers
in/out
Income Expenditure
General funds
Restricted funds
79, 588
37,273
24, 840
77,987
(24, 934)
(80, 567)
(7,541)
7,541
71,953
42,234
116,861
102,827
(105, 501)
114,187
16. Analysis of net assets between funds
Anatysis of net assets between funds - current period
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Fixed asset investments
Current assets
20,000
39,276
(1,063)
30,000
54,577
16,6711
(2,3351
50,000
93.853
(7,734
{2.335)
Creditors due within one year
Provisions for liabilities and charges
Total
58,213
75,571
133,784
Page 18

HOD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16.
Analysis of net assets between funds (continued)
Anatysis of net assets between funds - prior period
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Fixed asset investments
20, 000
22, 569
(335)
20, 000
60, 229
(8, 276)
40,000
82, 798
(8,611J
Current assets
Creditors due within one year
Total
42, 234
71,953
114, 187
Page 19