Charity Reglstratlon No. 1081160 Company Regjstratlon No. 3749885 (England and Wales) NORTFI WEST LONDON ERUV CPMMIThEE LIMITED BY GUARANTFE TRUSTEEI. REPORT AND UNAuDITD ACCOUNTS FOR THE YEAR ENDED 31 MAIICH 2024
NORTH WEST LONPON ERUV COMMITTEE LIMITED BY GUARANTFE EGAL AND ADMINISTRATIVE INFORMATION Tru8teos E Black G Field M Glpsser B Mords Secretary S Gold Cbarfty numbor 1081160 Company number 3749885 Reglstered Addr•88 Jewlsh Futur88 379 Hendon Way Lonoon. NW4 3LP 21Page
NORTH WEST LONPON ERUV COMMIThEE IMITED BY GUARANTqE a0NTErS Pago Indep8rK1ent examlnerfs report to the Trustees Trustees, report statement of financlal actlvltles Balance sheet Notes lo the accoupts 9-11 31Page
Independent examiner's report to the Trustees of North West London Eruv Committee Limited by Guarantee I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 7t0 11. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not reqUId for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £25,000 and l am qualified to undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under section 145 of the 2011 Act., to follow the procedures laid down in the general Directions given by the Charity Commission under section 1451(5} of the 2011 Act., and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general D1ctionS given by the Charity Commission. An examination includes a review of the accounting CordS kept by the charity and 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006. and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the account5 to be reached. Saul Forman Relevant professional qualification or body: ICAEW Address: 17 Portland Place, London W1 B 4PU Date: 29 December 2024 41Page
NORTH WEST LONPON ERUV COMMITTEE LIMITED BY GUARANTEE TRUSTEE8' REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustses present their report and accounts for the year ended 31 Marth 2024. Tb8 accounts have been prepared In accordance wlth the 8c¢ounting policies set out in note 1 to the accounts and comply with the charity's governing docyment. applicable law, th8 requirements of the Statement of Recommended Practice, "Accounting and Reporting by Charities. issue4 in March 2005 (revisèd 2008). and in accordance with the special prpvisions of Part Vll of the Companies Act 2006 relating to small entiti&s. Objects of th8 charlty The Company was incorporated as g Company Limited by Guarant8p on 9 April 1999 wlth the object of constructing and malntalnlng facllEtles for the observance of the Sabbath ty Jews. Revlew of actlvltles The Company owns and maintgin5 the North West London Eruv. The financial r8suIts for thls period are shown in page 7 of the accounts. which reflect a surplus of income over costs arising durfng the year of £42312023, £733). At the year end, tl8 Company had n8gatlv8 reserves of £17.522 (2023, £17.945) belng carrie¢ forward to the naxt financial. Thè deficit Is represented by cash in the Cpmpany's bank account plus prepaid expènses and18ss accrue¢ expanses. Income throughout the yeer has oonsisted entlrely of voluDtsry donatlons. Expenditure is releted to nlalntenance of the Eruv and admlnlstratlon costs. Les8 than 15% of the total costs relates to 8dministratlon. Trust•8s The tTUStees, who are also the directors for th8 purpose of company law. who served durlng the p8ri0d were: E Black G Field M Glass8r B MOlS 51Page
Revlew of financial posltlon The Company is dep8nd8nt on the contlnulng support of donors in the future. Having regard to th8 number of people who hgve pledged such finaDcial support. the trusteès are confident that the Company will have sufficient resources to ensure the continuation of its actiyiti8s for Ihe forweable future. Trusteas. Responsibilities Cpmpany law requires the tW4tees to prepare eccounts for each flnancigl year which give a true and falr view ol the charitable company's state of affairs at the end of the year and of Its incom8 and expenditure for that period. In preparing those accounts, tle trustees are required to: - select suitable accounting policies and then apply them consistenty-, maka Judgèments and estlmat8s that are reasonable and prudent; prèpare the ac¢ounts on the going concern basis unless it Is inappropriate lo presumè that the company will contlnu8 In buslness. e trustees are responsible for keeping proper accountlng records which disclose with reasonable accuracy al any limo the financial positlon of the charitab16 company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of th8 company and hence for laklng reasonab16 Steps for the pravention and detection of fraud and other Iegularities. On behall of the board of trustges E Black Trustee Dated: 29 Decembar 20243 61Page
NORTH WEST LONPON ERUV COMMirrEE LIMITED PY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT AOR THE YEAR ENDEP 31 MARCH 2024 2023 2023 Not06 Incomln Donations Investment income resources 30.378 59 36,191 Total in¢omlng rosour¢08 30,437 36.225 Resources ex ended Costs of genoratlng funds Fundraising and publicity costs 672 571 672 571 Not Incomlng rosourcas avallable 29,765 35,654 Charltsble oxpendlture Costs In furtherance of charitsb18 objeFts Administrative expenses 22,700 6,642 28.980 5,941 Total charitable exp•nditure 29,342 34,921 Tptal rnsourc88 expondèd 30,014 35,492 Ngt surplus 1 {d8flclt) for the yoar 423 733 Fund balance 8t 1 April 2022 (17,945> (18,6781 Fund balan¢• at 31 March 2023 (17,522) (17,9451 The statement of financlal a1VItIeS also complles with the requlr8m?nts for an income and expendituro account under the Companies 8ct 20Q6. 71Page
NORTH WEST LONPON ERUV COMMirrEE LIMITED PY GUARANTEE ALANCE SHEET 4S A T31 MARCH 2024 2024 2023 Notès Current assets Debtors Cgsh at bank and in hand 741 1,741 38.394 39,051 Credltor8: amounts falllng dye wlthln one year 55 56 Tatal A88ets1088 currant Ilabllltl•8 Income Fund8 Unrestricted {D8ficit) l Funds For the year ending 31 March 2024 the company was entitled to ex8mptipn frorn audit under s8Gtion 477 of the Companies Act 2006. The members have not requlr8d the company to obtain an audlt In accordance wlth saction 476 of the CK)mpanies Ad 2006, Tb8 directors acknowledge their responsibility for complying with the reqyirements of the Companles Act 2006 wlth r8sp8ct to accouoting r8cords an¢ for the preparatiqn of accounts. Tbesg accounts have been prqpared in accordance wlth the provlslons applicable to comp8nSes subject to sthall companies regime. Thé accounts were approved gn 29 Docernber 2024. E Black Trustoo
NORTH WEST LONPON ERUV COMMirrFE IMITED PY GUARANTEE NOTES TO THE ACCOVNTS FtOR THE YEAR ENDEP 31 MARCH 2024 Accounting policies Basls of preparation The 8ccounls are pr8par8d under the hlstorfcal cost conventlofj, and in accordanc8 With th8 Fln8ncial Reporting Standard for gmaller Entities (effective April 2008), the Gompanies Act 2006. The accounts have b¢en prepared in 8¢cordgnce witb the Stat8m8nt of Recommended Practlce, "Accounting and R8porllng by Charities. issued in March 2005 {reyised 2008). 1.2 Incomlng ro$ourca8 Income is recelved by way of donalSons and is Included In fvll In the Statement of Flnancial Actlvltles in the year In which they ar8 r•c8ived. Donatlons 2024 2023 Donatlons from indivldupls and from Synagogues 30.378 36,191 30.378 36,191 Inveslmant Incomo 2024 2023 Interest recelvable 59 3d 91Page
NORTH WEST LONPON ERUV COMMITTEE LIMITED BY GUARANTEE NOTES TO THE ACCOVNTS (CONTINUED) H,OR THE YEAR ENDEP 31 MARCH 2024 Total resources expendpd Total 2024 Total 2029 Costs of generatlng fund$: Fundraising and publicity 672 571 Charltsble expenditure: Costs in furtherance of clarltablg oblects.. Eruv supervislon, maintenance apd operatlng costs Adminlstrallve expenses 22,700 6.642 28.98P 5,94 29.342 34.921 30.014 35,498 Govornance costs Admlnlstratlon and goverpance include the followlng costs-. Totsl 2024 Totgl 202? Secretarlal Insurance Bank charges other Tru3ts•8 3,000 1,717 60 1.865 3,OOP 1.646 74 1.221 None of the trusteès (nor any persons connected wlth them) recelved any remun8ration or benefit fro the charity during the yegr. Employees Number of employees The Company has no employees. Maintenapce and superviFion of the Eruv Is carried out by eP10Yeos or the Kashrut Division of the London Beth Din, who su*contrqct certain maintenance work to third partles. IOIPagse
NORTH WEST LONPON ERUV COMMITTEE IMITED BY GUARINTEE NOTES TO THE ACCOVNTS (CONTINUED) F.OR THE YEAR ENDEP 31 MARCH 2024 Credltors: amounts falllpg due withln one year 2024 2023 Trade Creditors Accruals 66 55,850 2,346 54,650 55,916 56,996