Charity Reglstration No. 1081160 Company Registratlon No. 3749885 (England and Wales) NORTH WEST LONDON ERUV COMMirrEE LIMITED BY GUARANTEE TRUSTEES. REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENPED 31 M4RCH 2025 IIPage
NORTH WEST LONDON ERUV COMMITTEE LIMITED BY GUARANTEE LEGAL AND ADMINISTRATIVE INFORMATION Trustaes E Black G Field M Glasser 8 Morris Secretsry S Gold Charlty number 1081160 Company number 3749885 Reglstsred Addre88 Jewish Futures Mountcliff Hou88, 154 Brent Street London. NW4 2DR 21Page
NORTH WEST LONDON ERUV COMMirrEE LIMITED BY GUARANTEE CONTENTS Page Independent examinerfs report to the Trustees Trustees, report Statement of financial activities Balance sheet Notes to the accounts 8-10 31Page
Independent examiner's report to the Trnstees of North West London Eruv Co]nmittee Limited by Guarantee I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 7 to 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 required for this year under section 144{21 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 sats'sfied 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 ft)Ilow the procedures laid down in the general Directions given by the Charity Commission under section 145)(5) of the 2011 Act; and to state whether particular matters have come to my attention. Basis of independent cxaminer's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records 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 Conrning 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 ststement below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. 11) 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 12) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Saul Forman Relevant profujional qllalificatiou or body.. ICAEW AddreJs: 17 Portland Place, London W18 4PU Date: 29 December 2025 41Pak)L
NORTH WEST LONDON ERUV COMMITTEE LIMITED BY GUARANTEE TRUSTEES. REPORT FaR THE YEAR ENDED 31 MARCH 2025 The trustees piesent their report and accounts for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, applicable law, the requirements of the Statement of Recommended Practice, Accounting and Reporling by Charities" issued in March 2005 (revised 2008), and in accordance with the special provisions of PartVII ofthe Companies Act 2006 relating to small entities. Objects of the charity The Company was incorporated as a Company Limited by Guarantee on 9 April 1999 with the object of constructing and maintaining facilities for the observance of the Sabbath by Jews. Review of activities The Company owns and maintains the North West London Eruv. The financial results for th5$ period are shown in page 6 of the accounts, which reflect a defiGIt of income over costs arising during the year of £8,415 (2024, £423). During the year the charity incurred one off special repaits of £8,760 to replace ageing equipment used to maintain the Eruv. At the year end, the Company had negative reserves of £25,937 (2024, £17,522) being carried foNard to the next ffinancial. The deficit is represented by cash in Ihe Company's bank account plus prepaid expenses and less accrued expenses. Income throughout the year has consisted entirely ofvoluntary donations. Expenditure is related to maintenance of the Eruv and administration costs. Less than 15°/0 of the total costs relotes to administration. Trustees The trustees. who are also the directors for the purpose of company law, who served during the period were: M Glasser and B Morris E Black G Field Review of financial position The Company Is dependent on the continuing support of donors in the future. Having regard to the number of people who have pledged such financia! support, the trustees are confident that the Company will have suffi¢lent resources to ensure the continuation of its act'vities for the foreseeable future. Trustees Responsibilities Company law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the charity's state of affairs at the end ofthe year and ofits income and expenditure for that period. In preparing these accounts the Trustees are required to select suitable accounting policies, apply them consistently, make judgement and estimates that are reasonable and prudent, prepare the accounts on a going concern basis. unless inappropriate to do 60. The Trustees are responsible for keeping proper accounting records to re11ect the financial position of the Charity and comply with Companies Act regulations. They are also responsible for safeguarding the assets of the Charity and taking reasonable steps to prevent And detect fraud and other irregularities. alf of the board of trustp E,Black Trustee Dpted: 29 December 2025
NORTH WEST LONDON ERUV COMMIThEE LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Incomin Donations Investment income resources 28,712 63 30.378 59 Totsl Incomlng resource8 28,775 30.437 Resources ex ended Costs of generatlng funds Fundraising and publlcity costs 672 672 672 672 Net incomlng resources avallable 28,103 29,765 Charftable expendlture Costs in furtherance of charitable objects Administratlve expenses 30,178 6,340 22,700 6,642 Total charltabl• expendlture 36,518 29,342 Total resources expended 37,190 30,014 Net (deflclt)18urplus for tho year (8,416) 423 Fund balance at l April 2024 (17,522) (17,945) Fund balance at 31 March 2025 (25,937) (17,522) The statement of financlal activities also complies With the requlrements for an incomg and expendlture account under the Companies Act 2006. 61Page
NORTH WEST LONDON ERUV COMMITTEE LIMITED BY GUARANTEE BBLANCE SHEET AS AT31 MARCH 202 2025 2024 Notes Current assets Debtors Cash at bank and in hand 741 741 32,138 38,394 Creditors: amounts falling due within one year 916 Total Assets less current liatyilities Income Funds Unrestricted (Deficit) l Funds For the year ending 31 March 2025 the company was entiled to exemption from audit under section 477 ofthe Companies Act 2006. The rnembers have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complylng with the requirements of the Companies Act 2006 with respect to accounting recFirds and for the preparatjon of accounts. These accounts have been prepared in accordance with the provision5 applicable to Gompanies subject to sry)all companies regime. The ounts were approved p 9De ember 2025. E'Black Trust•0 71pag?e
NORTH WEST LONDON ERUV COMMITTEE LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles 1.1 Basls of preparatlon The accounts are prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006. The accounts have been prepared in accordance with the Statement of Recommended Practice. 'Accounting and Reporting by Charities" issued in March 2005 (revised 2008). 1.2 Incomlng resources Incomels received by way of donatlons and is Included In full in the Statement of Financlal Activities in the year in which they are received. Donatlons 2026 2024 Donatlons from indlviduals and from Synagogues 28,712 30,378 30,378 30,378 Invéstment Income 2025 2024 Interest receivable 59 81Page
NORTH WEST LONDON ERUV COMMITTEE LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Total resources expended Totsl 2025 Total 2024 Costs of generating funds.. Fundraising and publicity 672 672 Charitable expenditure.. Costs in furtherance of charitable objects: Eruv supervlsion, maintenance and operating costs Administrative expenses 30,178 6,340 22,700 6,642 36,518 29,342 37,190 30,014 Governanco costs Admlnlstration and governance include the following costs:_ Total 2026 Total 2024 Secretarlal Insurance Bank charges Other 3,000 1,771 75 1,154 3,000 1,717 60 1.865 Trustees None of the trustees {nor any persons connected with them) received any remuneration or benefit from the charity during the year. Employegs Number of employees The Cornpany has no employees. Maintenance and supervision of the Eruv is carried out by employees of the Kashrut Division of the London Beth Din, who sub-contract certain maintenance work to third parties. 91Page
NORTH WEST LONDON ERUV COMMIThEE LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Credltors: amounts falling due within one y8ar 2025 2024 Trade Creditors Accruals 66 55,850 58,009 58,075 55,916 IOIPage