## **YESHIVA L’ZEIRIM MANCHESTER CHARITY TRUST** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **FOR THE YEAR ENDED** 

## **31 AUGUST 2025** 

## **1.9 Depreciation** 

No depreciation has been charged as the freehold land and building are considered a lifelong asset and any charge would not be material. 

## **2.** 

|**Investment Income- All UK**<br> <br> <br>Rent Income (net)<br>|**2025**<br>**2024**<br>**£                  £**<br>43,545            50,679|
|---|---|



**3.** The charitable distributions made were all in favour of a Jewish Religious Residential College 

## **4. Freehold Property** 

|**COST**<br>1 September 2024<br> <br>Additions<br>Balance 31 Aug 2025|£<br>1,900,676<br>41,061|
|---|---|
||<br>1,941,737|



The trustees consider that there are no indications that there have been any reductions in the recoverable amount of the asset below its net book value and therefore requires no impairment provision. 

**5** . **Creditors** : Payable within one year 

|Loans<br>Other creditors<br>-|**2025**<br>**£**<br>5,000<br>830<br>5,830|**2024**<br>**£**<br>5,000<br>-<br>5,000|
|---|---|---|



## **6. Trustees** 

None of the Trustees or any person connected with them received any remuneration during the year nor were they reimbursed for any expenses. 

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