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← Yismach Moshe Community Group

2024-12-31-accounts

Yismach Moshe Community Group

Report

and

Financial

Statements

For The Year Ended

31 December 2024

Charity Number 1080336

Yismach Moshe Community Group

Contents
Page
Legal and Administrative Information 1
Report of The Trustees 2 and 3
Statement Of Financial Activities 4
Balance Sheet 5
Notes forming part of the financial statements 6 to 8
Independent Examiner's Report 9

Yismach Moshe Community Group

Trustees

Mrs. Esther Low Mrs. Chana Josephs Mrs. Zeldy Sternlicht Mrs. Hodor Reizel Stern Mrs. Trainda Goldman

Administration Address

Flat E 227 Northwold Road London N16 7EH

E mail:1summerdreams@gmail.com

Charity Number 1080336

Accountants

C Rosen

Page 1

Yismach Moshe Community Group

Report of the Trustees

The Trustees present their annual report with accounts of the Charity for the Year Ended 31 December 2024.

Status and Administration

The Charity, constituted by trust deed, dated 20th April 1999 and is a Registered Charity.

Trustees

The Trustees in office throughout the year were Mrs. Esther Low Mrs. Chana Josephs Mrs. Zeldy Sternlicht Mrs. Hodor Reizel Stern Mrs. Trainda Goldman No trustee nor any person connected with them received any remuneration during the year.

Investment Powers

The Trust Deed authorises the trustees to make and hold investments using the general funds of the Charity.

Constitution, Objects and Policies

The objectives of the Yismach Moshe Community Group are

a) The advancement of education of young children by the provision of holiday and out of school play services.

b) The provision of other such purposes which are charitable according to the law of England and Wales, as left to the discretion of the Trustees.

Activities and Achievement

We are very grateful to report that this year we had a huge increase in donations. The summer playscheme was a hit, helping over 150 children to have a fulfilling and stimulating holiday at almost no cost to them.

Food distribution helped many destitute families to buy household food and be able to provide nutritious meals for their families. Families reported that “We feel we had a new lease of life.

Being satisfied, instead of hungry, enables us to move on in life and try to help ourselves in all areas.”

Care and share provides support to families in crisis as the need arises. We were able to help with housing issues, clothes, electrical goods, debt clearing and more. Each situation is judged on its own merit, giving everybody a chance to benefit.

Student Support We have moved strongly towards helping children achieve well academically. This is a long term project enabling children to grow up empowered to have successful lives. Children earmarked for support, were given year long education possibilities. This is a life changing project that will set up children for the future.

Grants and Donations

The Charity received grants of £ 2,500 this year.

Risk Management

The Governors have assessed the major risks to which the Charity is exposed.

In particular, the operational and finance risks have been assessed: the Governors are satisfied that systems are in place to mitigate their exposure to major risks.

Page 2

Yismach Moshe Community Group

Report of the Trustees

Reserves Policy

The trustees retain reserves as necessary to maintain the operational capability of the Charity.

Responsibilities of the Trustees

Charity Law 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 as at the Balance Sheet Date, and of its incoming resources, including income and expenditure for the financial year.

In preparing those financial statements, the Trustees should follow best practice and

a. Select suitable accounting policies and the apply them consistently.

b. Make judgements and estimates that are reasonable and prudent.

c. Follow applicable accounting standards and the Charities SORP 2015, disclosing and explaining any departures in the financial statements.

d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them as Trustees to ensure that the financial statements comply with the Charity Law.

The Trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other regularities.

Board Of Trustees

The members of the Board Of Trustees are set out on Page 1.

Approved by The Trustees of Yismach Moshe Community Group on 20 October 2025, and signed on behalf of them all.

Trustee Mrs. Esther Low

Page 3

Yismach Moshe Community Group

Statement Of Financial Activities

For The Year Ended 31 December 2024

Notes Unrestricted
Restricted
Funds
Funds
£
£
INCOMING RESOURCES
Activities to further the Charity's Objects
2
0
77,528
Total Incoming Resources
0
77,528
Total Incoming Resources
0
77,528
RESOURCES EXPENDED
Cost of Generating Funds
0
0
Net Incoming Resources Available
For Charitable Application
0
77,528
Cost of Activities In Furthera
3
of the Charity's Objects
0
93,843
Support Costs
4
0
0
Governance Costs
5
0
0
Total Charitable Expenditure
0
93,843
Total Resources Expended
3
0
93,843
Net Movement In Funds
0
(16,315)
Transfer To / (From) Reserves
0
0
Net Reserves for the Year
0
(16,315)
Total Funds
9,688
18,284
Total Funds
11
£ 9,688
£ 1,969
Brought Forward
Carried Forward		 2024
2023
Total
Funds
Total
Funds
£
£
77,528
135,058
77,528
135,058
77,528
135,058
0
0
77,528
135,058
93,843
140,226
0
0
0
0
93,843
140,226
93,843
140,226
(16,315)
(5,168)
0
0
(16,315)
(5,168)
27,972
33,140
£ 11,657
£ 27,972		 2023
Total
Funds
£
135,058		 2023
Total
Funds
£
135,058
135,058
135,058
0
135,058
140,226
0
0
140,226
140,226
(5,168)
0
(5,168)

Page 4

Yismach Moshe Community Group

Balance Sheet at 31 December 2024

Notes
Current Assets
Debtors
8
Cash at Bank and in Hand
Net Current Assets
Total Assets less Current Liabilities
Net Assets
10
Restricted Funds
11
Unrestricted Funds
12
Total Funds		 2024
2023
£
£
4,500
4,500
30,010
23,472
34,510
27,972
11,657
27,972
11,657
27,972
£ 11,657
£ 27,972
1,969
18,284
9,688
9,688
£ 11,657
£ 27,972		 2024
2023
£
£
4,500
4,500
30,010
23,472
34,510
27,972
11,657
27,972
11,657
27,972
£ 11,657
£ 27,972
1,969
18,284
9,688
9,688
£ 11,657
£ 27,972
27,972
27,972
27,972
27,972
**£ ** 18,284
9,688
27,972

Approved by the Trustees on 20 October 2025, and signed on behalf of them all.

Trustee Mrs. Zeldy Sternlicht

The notes on pages 6 and 7 form part of these accounts.

Page 5

Yismach Moshe Community Group

Notes To The Accounts - 31 December 2024

1) Principal Accounting Policies Basis of Accounting

The Accounts have been prepared under the historical cost convention in accordance with the Charities Act (Accounts and Reports) 2011, and the Financial Reporting Standard for Smaller Entities 102, and follow the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (effective from April 2015).

Cash Flow

The accounts do not include a cash flow statement because the charity as a small reporting entity is exempt from the requirement to prepare such a statement.

Donations and Fund Accounting

Donations received for the general and main purposes of the Charity is included as unrestricted funds in the Statement of Financial Activities when receivable.

Donations and Grants for activities restricted by the donors are taken to restricted funds if the wishes and conditions of the donor are legally binding on the Trustees.

Resources Expended

Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

The irrecoverable element of VAT is included with the item of expense to which it relates.

Unrestricted Restricted
Funds
Funds
£
£
2) Incoming Funds
Local Donations
0
64,932
Care & Share
100
Playscheme
9,996
Donations: General
0
0
75,028
Grants Received
Arnold Clark
0
2,500
Total Grants
0
2,500
Total Grants and Donations Received
£ 0
£ 77,528		 Total
Unrestricted
£
Funds
2024
£
64,932
0
100
9,996
0
75,028
0
2,500
0
2,500
0
£ 77,528
£ 0		 Restricted
Funds
£
0
0
0
135,058
135,058
0
0
£ 135,058
**£ **		 Total
£
2023
135,05
135,05
135,05

Yismach Moshe Community Group

Notes To The Accounts - 31 December 2024

Unrestricted Restricted Total Unrestricted Restricted Total
**3) ** Analysis of Total Resources Funds Funds 2024 Funds Funds 2023
Expended
Charitable Activities £ £ £ £ £ £
Cost of Activities In Furtherance
of the Charity's Objects
Food Distribution 0 21,014 21,014 0 9,559 9,55
Total
Food Distribution		 0 21,014 21,014 0 9,559 9,55
Play Scheme 15,562 15,562 32,644 32,64
Total Play Scheme 0 15,562 15,562 0 32,644 32,64
Care and Share 14,646 14,646 12,347 12,34
0 14,646 14,646 0 12,347 12,34
Student Support 42,621 42,621 85,676 85,67
formally know as Tutoring 42,621 42,621 85,676 85,67
**Total ** Cost of Activities In Furtherance
of the Charity's Objects 0 93,843 93,843 0 140,226 140,22
**4) ** Cost of Generating Funds £ 0 £
**5) ** Governance Costs
Accountancy 0
Bank Charges 0
£ 0 £
6) Taxation
The Charity is exempt from taxation on its charitable activities.
7) The average number of Employees during the year, on a full time 2024 2023
equivalent basis was 1 1

No Employee was paid above £60,000 per year.

Yismach Moshe Community Group

Notes To The Accounts - 31 December 2024

8) Debtors 2024 2023
£ £
Other Debtors 4,500 4,500
£ 4,500 £ 4,500
9) Creditors: Amounts falling due within one year
2024 2023
Other Creditors 22,853 0
£ 22,853 **£ ** 0
10) Net Assets of The Charity's Funds
Net
Fixed Current Long Term Fund
Assets Assets Liabilities Balances
£ £ £ £
Restricted Funds 0 11,657 0 11,657
Unrestricted Funds 0 0 0 0
Total Funds **£ ** 0 **£ ** 11,657 **£ ** 0 **£ ** 11,657
11) Restricted Funds : Movements In The Year
Balance at **Gains and ** Transfer To Balance at
31 December 2023 Income Expended Losses From 30 December 2024
£ £ £ Reserves £
Grants 18,284 77,528 93,843 0 0 1,969
Total Funds
**£ **		 18,284 £ 77,528 £ 93,843 **£ ** 0 **£ ** 0 **£ ** 1,969
12) Unrestricted Funds : Movements In The Year
Balance at **Gains and ** Transfer To Balance at
31 December 2023 Income Expended Losses From 30 December 2024
£ £ £ Reserves £
General Reserve 9,688 0 0 0 0 9,688
Total Funds
£ 9,688		 **£ ** 0 **£ ** 0 **£ ** 0 **£ ** 0 **£ ** 9,688

13) Related Party Transactions

No trustee nor any person connected with them received any remuneration, or claimed any expense, during the year, from this or any related Charity.

There were no Related Party Transactions in the Year.

Page 8

Independent Exmainer's Report to the Trustees on the Unaudited Accounts of the Charity Yismach Moshe Community Group For the Year Ended 31 December 2024

We report on the financial statements of Yismach Moshe Community Group for the Year Ended 31 December 2024

which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These financial statements have been prepared, under the historical cost convention, and in accordance with the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (Issued 2015), and the Financial Reporting Standard for Smaller

Entities 102 (effective 2016), and the accounting policies set out therein.

Respective Responsibilities Of Trustees and Independent Exmainer

As described on page 3, the trustees of the charity are responsible for the preparation of the accounts, and they consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 144 of the Act, whether particular matters have come to our attention.

Basis of Independent Examiner's Report

Our 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 trustees concerning any such matters. These procedures provide only the assurance expressed in our opinion.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.

Opinion

In our opinion, no matter has come to our attention,

Date 20 October 2025

Independent Exmainer

C Rosen

Page 9