CHARITY REGISTRATION NUMBER: 11)67741
The Yom Tov Assistance Fund
Unaudited Financial Ststements
30 April 2024
COHEN ARNOLD
Chartered accountants
New Burlington House
1075 Finchley Road
LONDON
NWII OPU

The Yom Tov Assistance Fund
Financial Statements
Year ended 30 April 2024
Page
Truste¢s' annual report
Independent examiner's report to the trustees
Statement of fmancial activities
Statement of fmancial position
Notes to the financial statements

The Yom Tov Assistance Fund
Trustees, Annual Report
Year ended 30 April 2024
The trustees present their report and the unaudited financial statements of the charity for the year
ended 30 April 2024.
Reference and administrative detalls
The Yom Tov Assistance Fund
Registered charity name
Charity registration number
Principal office
1067741
51 Bridge lane
London
NWII OED
The trustees
Mr E Itzing¢r
Mr D Vogel
David Goldberg. FCA DChA
New Burlington House
1075 Finchley Road
LONDON
NWII OPU
Independent examiner
Structure9 governance and mallagement
The charity is govem¢d by a Trust Deed datsd 18 November 1997.
The day to day affairs of the charity are administered by the trustees.
It is not currently the intention of the trustees of ihe charity to appoint new trustees. Should the
situation change in the future, the trustees will apply suitable recruitment and training procedures. The
charity is governed by a Trust Deed dated 18 November 1997.
The day to day affairs ofthe charity are administered by the Board of Trustees.
It is not currently the intention of the trustees of the charity to appoint new trustees. Should the
situation change in the future, the trustees will apply suitable recruitment and training procedures.
Objectives and activities
Charitable objects
To apply the capital and income of the trust towards such charitable institutions as the trustees shall in
their absolut¢ discretion determine.
Review of aetivitie5
The charity has continued to make grants to individuals whose circumstanccs are so straitened that
such grants come within the relief of povcrty.
Public benefit
The Trustees confirni thcir compliance with the duty to have due regard to th¢ public bencfit guidance
published by the Charity Comn]ission when reviewing the charity's aims and objectives and in
planning future activities.

The Yom Tov Assistance Fund
Trustees, Annual Report (eoiiilniié
Year ended 30 Aprll 2024
Achievements and performance
Tlie aggregate of donations made during the year was £170,251 (2023: £142,265).
Tlie financial results of the Charity for the year ended 30 April 2024 are fully reflected in the attached
Financial Stateinents togedier witli the Notes therein.
Financial review
It is the policy of the trustees to distribut¢ all funds received witliin a short period following receipt.
As at 30 April 2024 the charity had £166,01 l Unrestricted Funds.
The trustses, annual report was approved on I l December 2024 and signed on behalf of the board of
trustees by: .
Mr E Itsinger
Truste¢

The Yom Tov Assistance Fund
Independent Examiner's Report to the Trustees of The Yom Tov Assistance Fund
Year ended 30 April 2024
I report to the trustees on my examination of the financial statements of The Yom Tov Assistanc¢
Fund Cthe charity) for the year ¢nded 30 April 2024.
Responsibilities and basls of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordancc with the requirements of the Charities Act 2011 ('th¢ Act,).
I report in respect of my examination of the Charity's fEnancial stalements carried out under section 145
of tlie 2011 Act and in carrying out my examination I liave followed all tlie applicable Directions
given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. l confirni that no material matters have come to my attention in
onnection with the examination giving me cause to believe that in any material rcspect:
accounting records were not kept in respect of the charity as required by section 130 of the
Act: or
the financial statements do not accord with those records. or
the fInancial statements do not comply with the applicable requirements concerning the
fonn 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 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
accounts to be reached.
David
In
erg, FCA DChA
ent Examiner
ew Burlington House
1075 Finchley Road
LONDON
Nwii OPU
I l December 2024

The Yom Tov Assistance Fund
Statement of Financial Activities
Year ended 30 April 2024
2024
Unrestricted
funds Total funds Total funds
2023
Note
Income and endowments
Donations and legacies
Total income
171,373
171,373
171.373
154,174
171,373
154,174
Expenditure
Expenditure on charitable activities
Total expenditure
171,096
171,096
171,096
144,039
144,039
171,096
Net income and Det movement in funds
277
277
10,135
Reconciliation of funds
Total funds brought fonvard
Total funds carried forward
165,734
166,011
165,734
166,011
155,599
165,734
The statement of financial activities includes all gains and losses ￿COgnIsed in the year.
All income and expenditure derive from continuing activities.
The not¢$ on pages 6 to 10 forni part of these financial 5ts1¢ments.

The Yom Tov Assistance Fund
Statement of Financial Position
30 Aprll 2024
2024
2023
Note
Current assets
Cash at bank and in liand
167.,151
168,734
Creditors: amounts falling due within one year
Net current assets
11
1.140
3,000
165.734
166,011
166,011
Tolal assets less current liabilities
165,734
Net assets
166.011
165,734
Funds of the charity
Unrestricted funds
166,011
166,011
165,734
Total Charity funds
12
165.734
Th¢se financial statements were approved by the board of trustees and authorised for issue on I I
December 2024, and are signed oli belialf of the board by:
Mr E Itzinger
Trustee
The notes on pages 6 to io form part of tbe5e financial 5tAtements.

The Yom Tov Assistance Fund
Notes to the Financial Statements
Year ended 30 April 2024
General information
The charity is a public benefit entity and a regISte￿d charity in England and Wales and is
unincorporated. The address of the principal office is 51 Bridge lane, London. NWI I OED.
Statement of eomplianee
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordancc with the
Financial Reporting Standard applicable in the UK and Republic of Jreland (FRS 102) (Charities
SORP (FRS 102)) and the Charities Act 2011.
Accounting polieies
Basis of preparation
The financial statements have b¢¢n prepared on thc historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and invesimcnt propcrties measured at fair
value through income or expenditure.
The financiaj statements are prepared in sterlin& which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires trustees to make judgements. estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events
that are believed to be reasonable under the circumstances.
The trustees do not consider there are any critical judwents or sources of estimation uncertainty
requiring disclosure beyond the accounting policies listed below.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's pu￿)Ses.
Designated funds are unrestricted funds earmarked by the trustees for particular ￿tllre project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the ternis of an appeal, and fall into one of two sub-cla8ses: restricted income funds or
endowment funds.

The Yom Tov Assistance Fund
Notes to the Financial Statements (conliMue¢Q
Year ended 30 April 2024
Accounting policies (eonlinued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlcment has
passed to the charity. it is probable that the economic benefits associated witli tlie transaction will
flow to tlie charity and the amount can be reliably measured. The following specific policies are
applied to particular cat¢gories of income:
income from donations or grants is recognised when there is evidence of entitlement to th¢
gift. receipt is probable and its amount can be measured reliably.
legacy income is reCO￿lSed when reccipt is probable and entitlement is establish¢d.
income from donated goods is m¢asured at the fair value of the goods unless this is
impractical to measure rcliably, in which casc the value is derived from thc cost to the
donor or the estimated resale value. Donated facilities and services are recognised in the
accounts whcn received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is olassified as unrestricted fijnds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events.
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activÉties that further its Ch￿itable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to Ch￿itable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the ￿Se of th¢ resource. Direct costs
attributable to a single activity are allocat¢d directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.

The Yom Tov Assistance Fund
Notes to the Financial Statements (condnmerf)
Year ended 30 April 2024
Accounting policies (cofttlnued)
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments ￿ initially recognised at the amount receivable or payable including
any related transaction costs, unless the arrangement Constitutes a financing transaction, where it
is recognised at the present value of the future payinents discouiited al a market rate of interest
for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instniments are subsequently measured at amortised cost.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
171,373
171,373
154,174
154,174
Expenditure on cbarltable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Grants
Support costs
170,251
845
170,251
845
142,265
1,774
142,265
1,774
171,096
171,096
144,039
144,039
Expendlture on charitable activities by activity type
Grant
funding of
activities Support costs
Total funds
2024
Total fund
2023
Grants
Governance costs
170,251
125
720
170,376
720
142,839
1,200
170,251
845
171,096
144,039

The Yom Tov Assistance Fund
Notes to the Financial Statements (eonlinued)
Year ended 30 April 2024
Analysfis of grants
2024
2023
Grants to institutions
Grants to institutions
12,250
8,000
Grants to individuals
Grants to individuals
158,001
134,265
Total grants
170,251
142,265
All ￿antS went towards the relief of poverty.
Independent examination fees
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,140
1.200
Staff costs
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
The charity did not meet any individual expenses incurred by the trustees for services provided to
the charity.
11. Credfitors: amounts falling due within one year
2024
2023
Accruals and deferred income
1,140
3,000

The Yom Tov Assistance Fund
Notes to the Financial Statements (conli#ue¢9
Year ended 30 April 2024
12. Analysls of charitable funds
Unrestrleted funds
At
30 April 202
At
l May 2023
Income Expenditure
General funds
165,734
171,373
(171,096)
166,011
At
30 April 202
At
l May 2022
Income Expenditure
General funds
155,599
154,174
(144,039)
165,734
13. Analysis of net assets between funds
Unrestricted Totsl Funds
Funds
2024
Current assets
Creditors less than l year
Net assets
167,151
(1,140)
166,011
167,151
(1,140)
166,011
Unrestricted Total Funds
Funds
2023
Current assets
Creditors less than l year
168,734
(3,000)
165.734
168,734
(3,000)
165,734
Net assets
14. Related partles
Donations of £12,000 were received from related parties during the year (2023: £9,900). No
other transadions with related parties were undertaken such as are required to be disclosed.
io