Aish Hatorah UK IAmited
(Limit¢d by guarantee)
Cornpany nurnb￿ 03413207
Charity 1069(M8
Trustee8' Report
And
FitLfjncial SIAtements
For the year ended
31 De£ember 2023

Aish Hatorah UK Limited
Contents
Page
Independent Auditor'8 Ifport
Ststement of financial activities
io
li
Ststanent of cash flows
12
Notss to the financid Ststements
13-21

Page I
Aish Hatorah UK Limited
IKgal and adminislrntive knfornalM)n
A Steene (Chair)
S Fine
D Meshula
A Mo8hal (resigned 6 May 2024)
J Rashbass (resigned I September 2023)
N Scbiff
B Wigoder (apw)inled 3 July 2023)
Key nianagement perlonnd
Chief Executive
N Schiff
Prlndpal Addre88 and Rytered Office
379 Hendon Way
NW4 3LP
Details of Ineorporation
The company was in¢orporated on l August 1997 in England under company ryi8tration
03413207, aod was registered with th¢ Clwity comm￿10n on 6 April 1998, with cbarlty nu
1069YM8.
Auditors
Goldwin8 Limit￿￿
75 Maygrnve Ro
LAmdo
National Westminster Bat)k PIC
21 Goldets Green Road
NWI18EB

Page 2
Aish Hatorah UK Llmited
Trustees, Report
The tru8tee8, who are also direc￿ of the Clwity for the purp(￿ of the Compania4 Ac( submit their annual
rq)ort and the financial statements of Aish Hat0￿￿ UK Limited (th¢ Company) for the yw ended 31
with cullrent stathtory requirem￿, the rcquiremenls of the CO￿panY'S goveming docwnalt and the
provisions of the Stat¢m¢nt of li￿)mended Praclice (SORP) "knounting and Rq￿rtillg by Cl)arities-
issued in 2015.
IKgal and thin￿Ve infornthtion Set out on page I forn￿ part of this re
Structure and Governante
Aish Hatorab UK Limited is a con4)any limil¢d by guaran*e and regISttt￿ as a ¢haritabl¢ compmy. The
Charity's objects are Set out bek)w.
Th¢ truste¢s. who a￿ a180 the direc￿r8 for the purp￿ of company law, and who 8erv&l thuxng the year were
S Fine, D Grw D Me8bu1￿ A MosbaL J Raslkn N Schiff and A Srtee￿. None of the trustees have any
Jewish FutsJre8 Tn￿ Lirnitr￿ the parent l￿pally. 18 the only menib¢r of the Company and guaTath to
contribute £1 in ¢vent of a winding up. Key Management Pern)nd are Considered to be the Tn￿ a￿1
the Chief EX￿tive as listed on Page l.
The maDagcm*3nt of the Chatity is th¢ wibility of the trwtees who are appointed under thc tern￿ of the
Articles of AS￿latiO￿ The nwnber of trustees shall Dot bc 8ubj.cct to aoy nwximum but SI￿1 not be le&s tban
two. The appoiDtmeot and training of a new trustee is subject to the oversight of Lxrnt tru8tees.
R¢cwitni¢nt of trustKS 18 mad¢ via r¢wmmendation and appointment through a n￿jorIty vote of the exiskng
Trustee& New Tru8tee8 are given a fonnal induction and encouwed to see the Clwity'8 WO￿ at first hand.
There are no specific restrictions iADpo8ed by the governiDg the way the CharAty Can
Charity'• Objectivtt and Aetiviti
The awAty aims lo reach out to yOUQ8 Jewish pwple in the UK in order to the wi8dom, depth and
beauty of their1￿1th8e accessible. and thus to helppromote a vibtant ￿luTe for the British J¢wi8h community.
Over the past few years the educational remi¢ bas Widen￿ ￿ allow for a broader spe¢trum of the comniwiity
to benefit from the educational cxperti8e and experience of the CbarAty. The core of the edu¢atioDal
philo￿)hY is to share with young people a sense of mornl re8ponsibi]ity al￿ cthical values that insbl a 8¢n8e
of pri& in Jewish heritage as well as W￿ight citi￿ShIp ill wider society.
The Charity 8eek8 to achieve this objective through regular educationaL Social and r¢￿ElOuS events xTo88 the
UL with ov¢r8¢as educational programmes in the 8umJner and at other key wfrints in the year. All activity
contioues to be fo0￿ed for the b￿efit of young people in the UL
Aehlevements and Perfonnance
The Ma1￿ specific achievements of the Clwity An the year under wiew. included:
. 2.8(K) educatiollai sessions that attracted close to 6.(M)O unAque participants and over 4.(M)O,O(K) vi¢w8 of
UK.wid¢ educational and Social ￿tiVitie4 both online and offlin4 with of progTamm¢
participants at 23 w)iversity campll￿ and 20 schools nationwAde"
Runningp twenty eight inten￿O￿al trAPS for SthooJ4 University students ajjd Young Professionals"

Pw3
Tnthte￿' Reffi (eonlinued)
Achievements and Perfonnane4 continued
Provided sl￿bat and Festiv￿ hospitslity for 3,854 iThlividuals
. Ran regular ethication progra0￿ in Hend0￿ Hatnpstea4 and Manchester. sold out 80cial
The ChaTity rais￿ £2,855532 (2022: £2.747.984) of (bnated inconw. patticipant conlnl)utions of £392.407
(2022: £245.721) and recei￿1 goveTnment grants grants for slaff employm¢nt of £nil (2022 . £1,882).
It invasted £3.552.437 in charitable activAties (2022: £2.835,479).
tivitxes.
respect￿1. opeffj honest aDd a￿OUn￿ble to our supporters.
bave expre&sed inteK8t in our work W¢ do Dot engage in fimdtaising activities lik¢ mass n￿lI]ngS or door.
l(Trdoor campaign4 but focus on campaigns that tatgel th0￿ who have previously w]ga8ed with or supw)rted
th¢ Charity.
The CbarAty has a small fimdralw team composed of the Chief Executive. a Fundraiser, and an
Administrator. The Tr￿ste¢S provi(k ovmsigbt of fundraiw strategy and delivery. The Fundrwing Team
receive regular trainin8 and guidance and aim to adI￿c to metho(L8 of best prncti8e including thc Futhi
Theze have been no complaints about fith181￿ actAvitie8 reported in the year to 31 December 2023. or
8ub8equently.
The Clwity is a signatory of the FundrnisiDg Regulator's Code of FUndr￿Ang Practice. This Code w
a8tablished io 2016 with an aim of setting and n￿l￿tAInIng the standards for clwTitsble fi]ndrw8in8 wljile
en8uring that fund￿Allg is resp￿￿ opa4 honL41 nnd accountabk to the public. All the Charitys
lilluthwing activities will DOW compty with the Fwidraising Code and th¢ Clwity has arnl kn adhere to the
Code's requirment on handling any bzeaches of the Code or complaints alx)ut the Charity's fundraising
The Charity InCuTh￿ a deficit in the year £479,060 (2022 surplus £13,848). AS at 31 Decembtt 2023 the
CIMrity had net reserves of £175.767 (2022: £654.827).
The Clwity had Free Reserves (its assets le88 current liAbilities) a5 at 3 l December 2023 of £123.507
(2022: £(KJ2.567).
student.level Pro￿ participauts aDd alumiu to a of philanthropists who partner with our Chatity
and encouwe our activities.

PagL 4
Trnstee8' Report (eonliDued)
of the imporknce of our w￿k to thc wider audienrx of our wportffj. Th¢ CharAty is seeknng to irnpmve its
fundrai￿ capabi]ities a4 at presenL the ]arge majority of the fi]ndraising reswn&bility still remains with
th¢ Chi¢f ExecutivL. The ChaTity is s¢¢king to ensure that this responsibility is more bmadly slw¢d and .
exploring Imv b&8t to opiimi8¢ its fi￿draiSing activitie&
All of the Charity's cxpenditure is f￿Used on creating and delivering a wide rnige of Successfi￿ high-quality
education￿ cours¢s and popular. impactfid activAti¢s that deliver its stated clwitable objectives.
Key Ri￿* and Uncertalnti
in place to mitigate ￿poSUre to the nMjoT rlsks. A reduc￿ in donor base could cause cash flow i&wes" any
delayed rerKipt of pledged donations income could 0180 Potentially cause cath flow i&8u¢8. The major risks
facing the Clwity are reviLved regularly at umgcment meetings. Regular r¢vi¢ws of cash flow prL)jectioDs
and budget forecasts arc also und¢rta￿ as well as a continual thive to manage expenth"ture.
u￿11 2020 the Charity operated with a low level of raserves for nwiy yeats and managfyl its activitie8 on this
b&814 wntrolling its costs to the level that is financ￿1¢ fivm its annual income. DurAng 2020 the Charity
was able to establish Free Re8¢ry￿ in eXL￿ of £5(M).(M)O (rq)resenting c108e to 3 months worth of general
cA>sts). which is a target that the Trnstees were aiming to reach. During 2023 the level of Free Reserves f¢ll
below the target value &8 the Chartty devoted resources for its tharitabl¢ activitie4 and will b¢ aijning .
futh years to re-estsblisb a re8erve level of 3 months of geo¢rai costs.
Pay plicy for key maDagemeDt per8ollDel
Pay and remuneration of key managemcnt Pe￿onnel is detern￿ed by a variety of Contributory factors,
including the siz¢ of the c￿lty and the level of experience of tbe staff member. In addition to thi4 levels of
pay n￿Y b¢ affected by thc ability to recruit key nL2nagement peN>nnel and trtain them in pK)sL which all
coincid¢8 with the Charity's appointment and pay policie& All amenthnents to key management's pay and

Page 5
Tn￿tee8. Report (continued)
Publle Benellt
The In￿teeS acknowledge the duty in Section 17 of the CIwiti￿ Act 2011 to have regard to the Charity
commi￿on'8 publis1￿d general and relevant SulF￿tOr guidwce on public benefiL
All activilies undeth by th¢ Charity aTe for the ythlic b￿efiL With a focus on pmviding educatio￿ the
Cbarity's Opcrntion is very much geared to provAding benefit to the Jewith and wider 0)mll￿ty a8 is
higbh"ghted by the activities rqK)rted h¢TeiTr The core of the educational philosophy is to shar¢ with young
people a s¢nse of moral r¢8ponstr)ility and ethical values that ]￿til a s¢nse of pride in Jewish heritage as well
as upright citizenslllp in wider s(Kiety. This will continue to be exntral to future plans.
Plans for the Future
The nmio activities intentsl to be by the CharAty will continue to be the provision of regular
edu¢ationaL s￿la1 and Teligious events across the UK a￿1 with overseas eth￿atIonal progra￿￿¢& If fund4
Statement of Tnth, Rwollslbllllles
The th￿ee8 are respoL8ible for prq)arAng the Tn￿rts. Report and the fllwicial statements in accordan¢¢
with applicable law and regulations.
Company law requin the Intstees to prepare financial statements for each financial year in ￿cOrdanCe with
United Kingdom GeneTrUy Accepted ArKounting Practice (Unitcd Kingdom Accounting Standallts) aDd
applicable law.
Under compw law the tsustK8 must not approve the fin￿la1 81atements Unless they are satisfied that they
give a true and fair view of the state of affairs of the Charity and of the net Inco￿ re8erve8 for that perAo(L
8¢1w¢ SUAtsble a￿u￿ting po]icie8 and then apply them consis￿tly.
mak¢ judg¢m¢nts and estimates that are reasonable and pnthn
state whether applicabl¢ accounting $L￿dardS bavebeeu followe4 subject to any dep￿1￿ disclosed
and explaitied in the fllwcial 81at¢m¢n
the cI￿lty will continue to opeIate.
The ttustces are re4)onsible for keeping ad¢quat¢ acwunting rewrth that arc sufficient to show and explain
th¢ Clwity's traLwtions and disclose wAth r¢asothl¢ aGcuracy at any time the financial wsition of the
Charity and enable them to ensure that the financial statements comply with the Companies Act 21X)6. They
r also reSPODsiI)l¢ for safrguarding the a&gets of the Charity and hence for taking rc&8onable sty for the
prevention and detection of fraud and other i￿egUlaTiti￿.

Ailb Hatorab UK Umittd
Trnstea, Report (contknued)
ststernent of Trusteesl Respon￿?•111￿ ￿ntinued
iocluded on the CIwity'5 website.
l￿far as eath of the ofthc Charity at the da* of a￿￿o¥al ofthis is aware thett 15 no ￿]ev￿t
of which the Charity's auditor is unawate. Ettcb truske ha8 takn all ofthe steps that he shoutd bave taken aq
a tnts in order lo make hinwjf awarc of any rekvant audit InfOn￿ and to cstablisb that the Charity's
audKiors are aware of that infonDatio
sectiw 415A ofthe Compfjnie5 Act 2006.
Audlto
Goldwins Lirnited exprtss&l a williD8Dess to be atwinted auditors. A r¢￿lUtIOn to appolntthem will be
This bccn approv¢d by th¢ trustees on z*scpt¢mb¢r 2024 and sipd on their bohelfby.

Page 7
Aish Hatorab UK Limited
Independent Allditor's Report lo the Members of Aish Hatorah UK Ltd
Opillion
We have alld1t￿ the financial statements of Aish Hatorah UK Ltd for the year ended 31 Decemtstr 2023
which COmPTise the StateD￿rt of FinaDGial ActivAti&% Balance Sbeel Statement of Cash Flows and IAOtes to
been applied in their prepatation is applicable law and United Kingdom Accounting Standard4 incluthng
Financial Rewrting Standard 102 The Financial Reporting Standard applicabk in the UK and R￿Ub]i¢ of
Ireland (United Kingdom Generally Accepted ACcoun1￿g Practice).
In ow opinion the financial statements".
give a true and fairview of the sta* of the clwitablc company's affairs as at 31 December 2023 and
of its incon)ing resourccs and application of resourcffj Ancluding its Incon￿ and exF*nditure for the
Practice. and
bave been pTwrd in accordance with the requirnents of the Companies Act 2(I16.
Ba818 for opinioD
We conducted our audit in accordance with International Standard8 on Auditing (UK) USAS (UK)) and
applicable law. Our respoD8ll)ilities und¢r Slandanls ate further d¢scnbed in the Audilor's
respoosibilities for the audit of the financial Slatements section of ow rwrL W¢ are indepetht of thc
cl￿Atable company in accordan￿ with the ethical requIrem￿ts that aTe relevant to our audit of the financial
statements in the UK, including th¢ FRC'8 Ethical Standar4 and we have fi￿filled our other ethical
responsi￿llItieS in a￿OrdanCe with these requirements. We believc that the audit ¢VAdence we have obtained
sufficient and appropriate to provide u h¢14iS for our opinion.
Collduslons relating to going concern
In auditinE thL' financial 8tat￿Cnts. we bave concluded the truste¢s' u8¢ of the going concern basis of
accounting in the preparation of the fJDancial ststements is apprwte.
Ba8&1 on the WO￿ we have performe4 we bave not identifia any nthterial unceTthti¢s relating to events or
Conditio￿$ thaL individually or coll￿tiVelY. may casl significant doubt on the charitsble compan￿8 ability to
¢onlin￿ a going Coll￿ for a EKriod of at Iwt twelve molltLs from when the financial statements a
authorised for issue.
Our res￿￿ and the re8pn&l)i]ities of the trustees with re8pe¢t to going concern are d¢s￿1bed in the
levant wtioDS of this reporL
Other infomAtion
The truste&4 are re8PODsible for the other infornthtion contained within the annual reporL The oth
infornmtion comprises the infOrn￿LI0n includ￿1 in the annual reporl other than the financial ststements and
our auditor's report ther¢on. Our opiuion on the finaucial statements does not cover the other infOrn￿li0Th
a0￿ ex• to the extent otheThvise rxplicitly stated in our rewii we do not expre&8 any IOTM of 8&8UT
Our respo￿$17>1]1ty is to read the other infonnation an41 in doing so, consid¢r wh¢th¢r the other ]nforn￿lOn i8
n￿*[1￿Y inconsistent with the financial statements or our knowledge obtained in the audit or otheTWi8e
statements then￿1ve8. If, based on the wrt we have pufornled we conclude that there is a materi
i&statement of tbis other infotrnatio￿ we are Tequired to rq￿ that facL
We have nothing to report in this regar

Page 8
Aisb Hatorah UK Iimited
Independent Auditor's Report to the Menibers of Alsh Hatorah UK Ltd (continued)
Oplnlons on other rnatteT8 prescribed by the Companies Act 21K16
In our opinion b&sed on the wrt undert&en in the course of our audit
th¢ inforn)ation given in the trlls*es' rep)TL which includes the directh. report pryared for the
putwses of company law. for the rUw￿la1 year for which the fin￿la1 statements aTe Prepared is
applicabl¢ legal requirnents.
Matters on which we are required to report by ￿CeptIOn
In light of the knowledge and understanding of the ¢harilable company and its enviTonment obtained in the
course of the audiL we have not identified Materi￿ misstatements in the directors, report included within the
We bave nothing to rq)ort in respect of the followAng ￿￿tter8 in relation to which the CompanAes Acl 2LXI6
requires us to rewt to you if, ill OUT Opinio
adequate a¢¢ounting rewrds bav¢ Dot been kepL or
certain disclosu￿ of In￿tees, remuneration 8pe¢ififya by law are not made: or
we have not recxivcd all the inforADation and explanatiODS we requi￿ for our audit or
Respon8ibilitie8 of tru8tee8
A8 explaiti￿ more fully in the tswtrts. respon8ibilities statement set out on pa8es 5 and 6. the t￿￿tee8 (who
ar¢ also dir￿t0[8 of the clwitable company for the pUqm￿ of company law) are rwnS1￿le for the
pieparation of the financial statements and for be￿g satisfied that they give a true and fair view. and for
in*rnal control as the trustees deterniine is necessary to enable the preparation of financial statements that
prepari￿ the fioancial Statementy the trustees are responsible for assessing the chaTitable company's
abAlity ¢0 continue as a going Con￿ disclosing. as applAcable, mattets ￿lated to going concern and using
the going concern basis of accounting unle88 the tru8tees either intend to liquidate the Glwitable company or
to cewe oEKrntion8. OT have no realislic alt¢rnativ¢ but to do 80.
Audltor'i responslbilldes for the alldlt of the financfial Ilatements
Our objeclives are to obtsin reJsoDable a&sww¢ al￿t whether the financial 8tstements as a whole 8tc frce
from n￿ter1￿ m￿tatemen( whether due to fraud or em)r. and to i&sue an auditor's rq￿rt that includ&8 our
Opinio￿ Re&sonable is a high level of &%8urance. but is not a guaTanttt that an audit conducted in
acKordanc¢ witb ISAS IUK) will always d¢*ct a D￿terial misststanent whcn it exists.

Page 9
Independent Auditor's Report to the Members of Aish Hatorah UK Ltd (coDthiued)
Itregularities. including frau( are Instan￿ of non-compliance with laws al￿ regu]ation& We design
procedures in line with our reSpO￿bIlItiffj oU￿1n¢d above, to detect Ma￿la1 n)i&8tatements in respect of
irngulariiies. including frau(t The extenl to which pryKdures are capable of detecting irregulaTities.
We obtsined an under• of the legal and regulatory frameworks within which the compally operate
focusi￿ on those laws and regulations that have & direct effect on thL detennI￿tioll of materlal amounts and
di8closures in thL financial statements. The laws and regulations we considered in this context were the
Charities SORP (FRS102) 2019 and Compani¢s Act 2tM)6,
We Identified the grcatest risk of impact on the financial Statements from i￿egular1tie￿ including
frau￿ to be the override of controls by management and the recognition of inrA)me. Our audit proced￿ to
req￿d to these risks inCh￿ed enquiri&g of manage￿ent about their own identification and &ssessment of the
li8k8 of irregukntie8. sampl¢ testing on the poskng of journals. sample testing on income recogniz¢d in the
Owing to the An1￿¢￿ limitstions of an audiL there is an Unavoidable risk tbat we may not ha￿ detected Some
material mi&8tstements in the finaDcial statements. even though we have properly pknned and perfornied o
audit in arKordan¢¢' with auditAng standards. We are not respO￿￿]e for preventing non.compliance a￿1
¢aDnot be expcGted to detect non-compliance with all laws and regulations.
These inher¢nt ]imitations are particularly significant in the c&8e of misstatement resulting from a8 this
may involve sophAsticated schemes designed to avoAd delection. including delib¢rat¢ failur¢ to record
transaction4 collusion or the provision of intentional misrcpresentations.
A fiuther description of our resEx)nstt)ilities for the audit of the financial statements is located on tbe
Financial Rcporting Council's wcbsite aL" www.
.or
res
. Thi8 de8cfiption fornL8
part of our auditor's reporL
Uoe of our report
This report is made solcly to the charitable company's a8 a body. in aC￿nI8￿C with Chapter 3 of
Part 16 of the Companies Act 2006. Our audil work been undertaken so that we might stste to the
clwitable ¢ompany's members those matters we are required to state to them in an auditor's report and f
no other purp)8e. To the fullest cxtent permitted by law. we do not accept or a&8ume rvJpon8ibility to anyone
other than the charitable LYmip8ny and the charitable company's menkn as a body, for our audit wort for
thi8 repor¢ or for the opinions wc have li)nne(L
Anthony Epto
Lior Stathtory Auditor)
for and on behalf of
Goldwfiny Llmited
Statutory Auditor
Chartered Accountants
West Hampstead
ndoD IYW6 2EG
t2 SyE£dAr &fyLI

Page 10
Aisb Hatorah UK IJmited
ststement of FfinaneiAI Aetivities
(Indudillg Income and Ewnditure Account)
for the Ye￿ ellded 31 December 20L
Notc
2023
2022
Income from:
I)onation8 and legacies
2.855J32
2.747.984
Charitable a¢tiWi4s."
392,407
245.721
1,882
Total Ineome
3,247,939
2.995587
Expemditure on:
Ralslngfunds..
174,562
146260
Ewendithre on charitable ￿ti￿lI￿..
CharAlable activities
3.552.437
2,835,479
Total expenditur¢
3,726,999
2,981.739
Iyet {expendltllreylKoD￿ for the year
(479.060)
13.848
Re¢on¢lll*tion of f•nds:
Total funds br•t forward
TotAI earrie41 forward
175,767
654,827
Tr Stat¢ment of Financial Adxvities inchth all gains and lo&qes recognised in the year.
All income and cxpendilure derives from cA)nlinuing activilies.
The notes on pa￿ 13 to 21 forni part of these accou￿.

Page 11
Ath Hatorah UK Lijnited
Company number 03413207
Balance Sheet
A# at 31 December 2023
Noie
21123
21
10
52260
522(AJ
522fll
C•rrent A*ets
205.984
243.105
Casb at bonk afyl in ha￿1
3 15.620
708J99
12
03
Net cDrr¢mt ugets
123,507
602,567
Totsl asxts ksy eurrtnt U•billtl
175,767
654.827
Net aJMts
175.767
654,827
Fundi
14
175.767
654.K27
Total
l75.767
654.827
8¥bi￿t to the small companies regime within P•rt 15 of the Comp￿1¢$ Ac¢20LkS.
kn-
Thc not¢s on paga 13 to 21 forni FArt 0fth￿ accounts.

Page 12
Aish Hatorah UK Limited
Statement of Cash Flows
As at 31 December 2023
2023
2022
Cash flows from operaling ￿ets￿le4.
(479.060)
37.121
13,848
(106592)
89
39
Net c￿h providedl(con8umed)by operating aeliviti
(352.727)
(149.083)
Cash IIow8 from fiDaDcing actlvldes
Bank overdraft and ￿e￿At card8 advan¢eeJ(repaynMIts)
Repayment of loan8
(3.131)
7.947
Net ea8h provided byl{opent on) fllwieing *eliviti
Chang¢ iti c&qh and cash equivalents io th¢ y¢ar
Cash aDd casb equivalents at the beginning of the ye4r
(355.858)
(141.136)
Totsl cash and equlvalents Al the end of the year
109,636
465,494

Page 13
Nots8 to the A¢counts- 31 Detember 2023
Cojnpany information
The principal activity of Aisb Hatorah UK Limit￿ is the advancement of Jewish education and
culture. The Company is Tegisteted as a ¢lwilable CoMp￿Y limited by guarantee (company
nwnber. 03413207. clwity numlv 1069048). It is In￿r￿Tated and domiciled in the UK. The
of the registernl offiL% is 379 Hen(kn Way, LA>ndon NW4 3LP.
AccouDting Polleles
Ba818 of Accowillng
The financial statements have been prepared under the historical ci)8t convention and in
accordance with the Ststem¢nt of RecOn￿ded Practic4 A¢¢ounting and Reporting by
Cbarities (SORP 2015), applicable UK accounling standards in¢luding the Financial
RepO￿g Slandard applicable in the UK and Republic of Ireland (FRS 102). a￿1 the
Companies Act 2006. Th¢ Company meAs the definition ofa public bcnefit entity FRS
102. Assets and liabiliti¢8 are initially ￿¢0￿]5cd at histori￿ cost or Iransaction value unle38
Other￿ stated in the relevant a¢￿￿ntIng policy note& The Pri￿1paI accounting policies
adop*d in the preparation of the fu￿￿la1 statements are a8 follows:
Goijjg Concern
The Charity generated a deficit of £479,060 (2022: £I3.848 surph]8). WAth net reserve8 at 31
December 2023 of £175,767 (2022: £654.827).
During the currfflt year. from l January 2024. the tnJ8tee8 are expeding to generate a modest
For th¢8¢ f¢&8oD8, the tru8tee8 cowider tbat there ar¢ no materlal w￿ltieS abLwt the
Charity's ability to ￿)n1)n￿¢ as a goiDg concan and have reasonable expe¢tstion8 that the
Charity has adcqualc re8Ou￿ to continue its ￿tivitieS for the foreseeable future.
Ac￿rdinglY they continue to adopt the going basis of acCo￿ting in p￿Ing thc
Incorne
All Incomi￿ Tesource8 are induded on the SialeiT)ent ofFiDaDCi81 Activities ￿en the CharAty
is legally entitled to the incoDK and the amoullt can be quantifled with ￿L￿Onable accuracy.

Page 14
Atsh Hatornb UK Lth￿ted
Notes to the Aw)unts- 31 December 2023
Ae¢ounting Poliaej (contiDued)
Expenditure
Clwilabk activiiiGg itdude expenditure &￿lated with the delivy of its actiVAties and
Supwrt costs include offirx rentsL residential Tcntal for Rabbi& travel ￿sts and pmfe8SiC
estimate of the proportion of time and re80um coDsumeJl by each of th¢ key activities of the
liablllty Reeopition
Liabilities lire recognis￿ as soon as th¢re is a legal or constructive objigation conunitting the
awAty to the expenditu￿.
Tangible Fi￿1 A8sets
TaDg￿￿ fixed &￿ts are stated at co& le88 depreciation. D¢W￿lation is provided at rate8
calculated to writ¢ off the ￿sts of fix￿ a&8ets. kss their e8timat¢d residual value. over their
expe¢¢ed usefid Jive8 on the following ba8es:
- Over the lelln of the lea8C
. 25Q/o reducing balance
. 250/0 red￿]ng balanceJ33•/0 straight lin¢
- 250/0 reducing balance
Plant and equipment
Fixtsrn and fittings
Motor vehicle8
Additions to tangible fixed of less than £3,(X)O are treated as an expeD
Herftsge Amets
Aish Hatorah UK Limited own8 re￿glou8 scrolls. These a&gets are unlarnisbed and used to
further the Charity's objectives. They are reflthd as heTitage assets and are inchthd in the
Bala￿ Sh¢¢t at cosL Their ¢arying amounts are reviewed where evidence of impaiiinent
exists and ￿Ced where an inipairment 18 deemed to have incUff￿.
In accordanrK with FRS102, depreciation is not prOVAd￿ on IKrithge assets as they are
written off in the year incurred.
IL Translation of Foreign Currende8
at rates of exch8nge nding &t the balan¢¢ theet dat¢.
the transactio

Pag¢ 15
Aisb H2torah UK ￿lted
Notes to the Accounts- 31 Decemljer 2023
Accounilng Policies (eonthiued)
Rentals ullder operating leas￿ are charged to the Statement of Financial Activities on a straight line
basis over the lease terni. Benefits received and receivable ag an inccntive to sign an operating le
are recogni￿ on a straight line b&sis over the p￿1￿1 until th¢ date the rent is ¢xp¢cl￿ ¢0 ￿ adjusted
Th¢ Charity ho￿8 0￿Y a88¢ts and financial liabihtie8 ofa kind thatqualify as b&8ic financial
initially recognis&l at transaction value and subsequeDtly nieasuTed at fair value. Note 18 pmide8
more Inforn￿tiOn on financial instruments where cash flows are anti¢ipateiL with financial
a&8ets referring to deblor balances excluding prepaynients, and fin￿la1 liabilities referring to all
creditor balances ¢x¢ludiDg deferfftl income a￿1 other inxdiion and social security.
Government Grants
Grants are accounted for underthe perfornwicemodel aspemiitt&lby the charity SORP. Coronavin
Job Retention Scheme and Kick Start gTant was therefore re¢ogni8ed on a straigbt line ba818
over the furlough peri￿ for eacb relevant employee .
Key Judgements and E8thnate8
In the application of the Charity's aCcoU￿g policie4 which are de8¢nThed in note 2. tsw8tee8 are required
to mak¢ judgem¢nts, ¢stimatC8 and a88umptioDS aEM)Ut the carrying values of a88ets and ]iabilities that are
not readily apparent from other sourc¢8. The e8timate8 and underlying assumptions are b&8ed on historical
estimates are recognisfya in the p￿10d in which the estimate is Tevised if the revision affects only that period
or in the period of the revision and future periods if the revision atTeLts the cutrent and fU1u￿ period& The
trustees cO￿lder thal the￿ are no material judgements in applying accountiDg policies or key sour￿5 of
estimation uncertainty.
Income
2023
2023
Donations and kgacic8
Fundtai8ing Tclethon
2.170.(K)6
685 526
1.980,641
767
Totsl Incon￿ from donations and legacies
2.855.532
2.747.984
Incomefrn ehaiytable t￿lIvIti&v..
Trip and event participaut payments
392.407
245,721
other income
Kick Start Job CT¢ations Gwts
1.882
1.882
AJI Income in 2022 and 2023 is unrestrAct&l

Pag¢ 16
Aish Hatorah UK Limiled
Notes to the Atcowits- 31 December 2DII
2023
2022
Donor ￿lati1)ll5
'relethon event
Travel and aCc￿n)n￿￿on
Staff ¢08ts
Support costs
33J85
27.523
11979
75.724
13.815
28,558
6,830
75J75
174562
146260
6 An*858 of expendlture on eharitAble Activities
Basis of
allocatioD
Clwitsblc
activiti
Support
costs
2022
Totsi
2023 Totsl
Staff costs
Programme & trip cxpcndituzc Direct
Generiil c)ffice
Dirext
Audit ftts (Governancc Costs) Direct
622,099
1,861.509
340.902
963,￿1
1,861,509
715507
937.829
1289,710
597.830
li
715.51YI
55
43
Supwrt rAJsts
3 552 437
552 437
2 835 479
( AU unrc5tricted adiviti¢s)

Page 17
Aish Hatorab Limlted
Notes to the Accounts- 31 Dttenber 21)23
Net {expenditure)fincome for the year
2023
2022
AudI￿rS. remuneration
- audit fees
7,OlJ)
10.110
Analysis of Staff eosty trostee remuneration and ¢￿t￿
2023
2022
Staff Costs:
Wages 4nd salaTies
Pewion costs
778.603
10.992
60.275
138
848.489
15.921
71952
Other staff costs
988,183
1,013204
Tothl remuneration paid to key maDwent persornel was £50.968 (2022: £83.763).
All tTU8tee8 are included as key personnel but have received £Ail remuneration for their
S￿vICeS (2022: £Nil).
DurAng the year, no Inth reLxived any benefits iti kind for their role as ITh￿ (2022: £Nil).
Ihwing the year. no In￿tee received aoy rc]rnbu￿ernent of expenses for their role a8 t￿￿tee
(2022: £Nil).
During the year. redundw payments of £nil (2022 £27225) w¢re paid.
The avw numb¢r of ¢mploy¢¢8 durillg the year was:
2023
2022
Educational
OpetatioDal
31
29
35
35
Employee
One employee (2022: one) r￿1Ved emoluments between £70,000 and £80.0(X).

Page 18
IYote8 to the Accounts- 31 Dttember 2023
10
2023
2022
At l January 2023
Addition in year
52260
52260
At 31 December 2023
52260
522()11
The Charity owns two religious scrolls that cost £52260. They I￿ cla&8ified as heritage a&8ets in acCor￿e
with SORP CTr￿1ty accounting standards.
I l Debtor8
2023
2022
28,175
2.560
62.489
112760
45,118
Amounts OW￿ by other Jewish Futures Trust group clwitic8
Other debtors
49,293
148

Page 19
*Aish IIatorah UK IArnited
Notss to the Accounts- 31 Deeember 21)23
2023
2022
13365
107.143
29.183
12,498
18224
16,496
28.713
23 J05
11,932
13.886
Amounts owed to other Jewish Futur&9 Tn￿ group charities
Oth¢r Credito
192,113
106,032
13 Capltsl ComD￿tmentr
Amouots contracted for. but )￿1 provided in the acclmmts. amount to £nil (2022.. £Nil).
14 Statement of Fund•
l January
2023
Incoming
& lossas
2023
Unrestricted Fund
726 999
175 767
15 Operathig leMe eommitments
2023
2022
In le&8 thao on¢ year
Bctwc¢n onc atyj fiv¢ years
315,790
215.086
315.790
215,086

Page 20
Aish Hatorah UK Limited
Notes to the Ae¢ouDts- 311)eeember 2023
16 Related Transactions
Jewish Futurt8 TTUSt Ltd {JFf) 18 the 801e member of the Company. DuTiDg the year. the Company
received donations to the value of £589 J61 (2022: £301931 from JFT. DuTing th¢ year Aish charged
JFr £17218 (2022: £5.013). During the year the Company was ch￿ged £A75.986 (2022: £358,124) by
JFf for its slwe of JFf operating ¢￿traI facilities and service& At the year en￿ the Company owed JFr
£21.541 (2022: £13.305).
JRoots Ltd is a subsidiary of JFf. the sole member of the Company. The Company ran 4 trAPS (2022: 4
trips) using the servic¢s of JRoots Ltd during the year which meant that JRoots Ltd incurred net costs on
behalf of the Company to the Vab￿ of £94,103 (2022: £53,605). The net cosL8 of these trips were paid to
JRoots LtsL At year end the Company owed JRoots £nil (2022 . £nil). Aish received a grant from
JRoots of £150.000 to subsidise edUC￿lOn81 trlps (2022". £nil).
Fonmi for Jewish Leadethp Ltd (FJL) As a subsidiary of ￿. the sole member of the CompaThy.
Company Suppo￿ the costs of FJL'S UK and international activities &8 they be￿fit th¢ Company's
clients al￿ supwrtas. t￿￿￿8 the year the Company contributed £15.750 towards the costs of
intCTnatioDal sludent tsips (2022: £IO.O(J)). Al the year end the Company OW￿ FJL £7.642 (2022:
£io.iJx)).
Jewish Futures Foundation Inc is a clwity ill the USA which 8hare8 a ttustee with ￿. t￿ring the year.
the Company receAved donations from JFf Jewish Future8 FoUnd￿lOn Inc tolalling £947 (2022:
£11.589). At the year ell￿ Aish owed JFT-Jewi8h Futures Foundation Jnc £nil (2022: £328).
Klal.Cha7A)n 18 a 8ubsidiary of JFf, the sole member of the Company. During the year Klal-chazon used
the services of Aish for datsbase administration. Tr totsl ¢harg¢ w&8 £1.443(2022: £JJ). At the end of
the year, Klallba7L>n owed Aish £l.069.
Give It ForwardToday Ltd (GIFf) is a subsidiary ofJFf. the sole member of the Con4)any. GIFf slwed
offi¢e space in Manchester to 8UPPOrt its services and paid the Company a Contrib￿lon of fA,920 thuing
th¢ year (2022: £5904).
DurAng the year the Tn￿ made donations to the charity of £22293 (2022: £20,890).
17 ULTIMATE PARENT UNDERTAKIFIG AND CONTROLLll¥G PARTY
The Company 18 a l(Mf/o thidiary of Jewi8h Future8 Trust Limited (JFf), a limited liability company.
registered number 07884678 and a registered charity number 1151066. JFf 18 involved in publi¢
education and culttwal activiti￿.
acwunts. includmg the results of the Company. A Copy of the ¢owJlidated accounts can b¢ obtained
from the JFT lThd ofFJce at 379 H¢ndon Way. L4)ndoD NW4 3LP.

Page21
Ai8h Hatorah UK Limited
Notss to the Accounts- 31 December 2023
2023
2022
Charity
559 905
FIn￿la1 liabilities me&8ured at amortA8ed cost
192 113
Financial a&sets measuThl at amortised cost include trth debt0￿, other d¢btoTs and equivalent