2024-03-31-accounts

Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

COMPANY REGISTRATION NUMBER: 03733589 CHARITY REGISTRATION NUMBER: 1081176

EZRA UMARPEH LIMITED

Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS

31 MARCH 2024

Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

	PAGES
Trustees' annual report (incorporating the director's report)	1 to 7
Independent examiner's report to the trustees	8
Statement of financial activities (including income and expenditure
account)	9
Statement of financial position	10
Statement of cash flows	11
Notes to the financial statements	12 to 18

Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 MARCH 2024

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Ezra Umarpeh Limited Charity registration number 1081176 Company registration number 03733589 Principal office and registered 16 Manor Road office London N16 5SA THE TRUSTEES Rabbi N B Eckstein Mr J M Grosskopf Mr I Sanders Company secretary Mr I Sanders Independent examiner David Goldberg, FCA,DChA New Burlington House 1075 Finchley Road LONDON NW11 0PU

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Ezra Umarpeh Limited was incorporated on 16 March 1999 in England under Company Registration number 03733589, and was registered with the Charity Commission on 19 June 2000, governed by its Memorandum and Articles of Association, Charity Number 1081176.

In June 2012, a Branch Constitution pursuant to the Memorandum and Articles of Association was drawn up. This outlines the structure, governance and management of our branches who establish their own management committee and elects one member to represent their branch on the Board of Trustees.

The accounts presented below reflects the services delivered by Ezra Umarpeh from our Head Office and North West London branch.

The Trustees in office in the year 2023 - 24 were as follows:

Rabbi Nathan B Eckstein Mr Jacob M Grosskopf Mr Jacob Ostreicher Mr Israel Sanders Mr Morris Lobenstein

Risk management

The trustees regularly undertake a review of the major risks to which the charity is exposed, and systems designed to mitigate those risks are considered on an on-going basis. As in the past year, the trustees have placed particular attention to capacity building by reviewing and strengthening the governance and management of Ezra Umarpeh and ensuring its infrastructure can support the charity's continuous growth.

Grant making policy

All applications to the charity for grants are considered carefully by the Trustees at regular meetings and all grants must be approved by the majority of the Trustees. It is not however the policy of the charity to make grants except in exceptional circumstances.

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The charity's objects are to relieve poverty, sickness and distress in particular but not exclusively by the provision of medical equipment; providing facilities in hospitals; and providing patient transport to and from hospitals.

The Charity is involved in the provision of benefit and assistance to the sick and infirm. The Charity also provides free use of medical equipment to those who qualify as Charitable Beneficiaries under English Law.

The Trustees have continued to comply with their duty to have due regard to the guidance on public benefit as published by the Charity Commission when exercising their powers or duties.

Mission statement

Ezra Umarpeh's mission is to provide patient support services for those challenged by illness and disability whether in hospital or at home, with a particular emphasis on easing and reducing the hospital experience. The charity provides culturally appropriate services aimed particularly at, but not exclusively to, members of the Jewish community.

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE

Outputs and outcomes for 2023 - 2024

The trustees salute our dedicated staff and excellent volunteers who keep on ensuring that our services are delivered with consistency and excellence.

• 8 hospital respite rooms and were stocked and cleaned weekly, visited by almost 40,000 people.

• 624 nights of accommodation provided near Royal Free and Central London Hospitals.

• 17 Shabbos packages.

• 2,364 medical or mobility items were loaned out to 1,702 service users.

• 681 journeys were made with our wheelchair accessible transportation fleet.

• 738 Shabbos Car Service journeys made on Ezra Umarpeh's account.

• 124 volunteers delivered 21,694 volunteering hours through a range of projects throughout the year.

• 383 deliveries of 1,126 medical items with our new equipment delivery service.

CORE SERVICES

Established in response to the voice of need from within the community, the charity delivers the following core services:

Free Loan of Medical Equipment

Whether for prevention or recovery, the free loan of a large and varied stock of medical equipment and mobility aids improves health and well-being and promotes independence. With warehouses conveniently located in the heart of the communities in Stamford Hill and Golders Green in London, we offer a comprehensive range of medical equipment; from small aids such as crutches and humidifiers to larger items such as hoists and electric beds.

Ezra Umarpeh runs an efficient drop-in service where users can borrow any item from the thousands of medical and mobility articles professionally maintained and stored on site. When our offices close at the end of the day, trained volunteers are available in emergency situations to offer an 'out of hours service' and will open the warehouse for a user at any time of the day or night!

In a climate where the NHS and Social Services struggle to meet their patients' needs, facilitating a speedy hospital discharge, particularly before Shabbos and Yom Tov enables patients to be cared for in the comfort of their own homes, reducing the length of hospital stays and the risk of hospital bugs.

• 2,364 medical or mobility items were loaned out to 1,702 service users.

Hospital Respite Rooms

Our Hospital Respite Rooms are conveniently located within 8 hospitals and are well stocked with fresh kosher food and snacks, reading material and Judaica. All our rooms are comfortably furnished to accommodate family members and patients so that they can experience a Shabbos atmosphere despite being in a hospital environment.

The preparations for Shabbos start early, and volunteers visit throughout each week to ensure the

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2024

rooms are thoroughly cleaned and tidied. We also stock the fridges and store cupboards with fresh foods and provide hotplates with cooked Shabbos meals every Friday. Judaica and Jewish periodicals allow Jewish patients and their families to take a break from their stress and gather the strength to move on. The rooms are used regularly during the week too as a convenient space to pray, eat and relax. They are a source of support, comfort and calm to almost 800 visitors a week, creating a haven for patients and allowing them to maintain religious or cultural practices whilst at the hospital.

Ezra Umarpeh manages respite rooms in the following hospitals:

Homerton Hospital Royal Free Hospital Royal London Hospital Whittington Hospital University College London Hospital Barnet General Hospital St Bartholomew's Hospital Great Ormond Street Hospital

Overnight Hospital Accommodation

Three flats in very close proximity to the Royal Free Hospital and a block of studio apartments in Central London are available to families when pre-booked. These are beautifully furnished and stocked with linens, towels, Kosher food, Shabbos urns and hotplates and Judaica. Providing comfortable sleeping accommodations so close to the Royal Free, UCLH and Great Ormond Street Hospitals means carers can have respite whilst staying close to a loved one during critical times.

Overnight hospital accommodations allow family and carers to juggle daily life with carer duties in the knowledge that after a tiring day on the ward, they can enjoy a good night's sleep within 3-4 minutes from the hospital.

624 nights of accommodation provided near Royal Free and Central London Hospitals.

Accessible Transportation Services

Disability can sometimes cause social exclusion. Ezra Umarpeh believes that nobody deserves to be alone, and that accessible transportation can make all the difference. Our fleet of free to use vehicles allow users to be out and about, socialise with friends and families and attend appointments and functions.

Where family and carers are unable to self-drive the special wheelchair accessible vehicles, trained volunteer drivers are available.

681 journeys were made with our accessible transportation vehicle

CULTURAL SERVICES

Throughout the year, Ezra Umarpeh works closely with hospital chaplaincy teams to help patients celebrate Shabbos and Jewish festivals:

Annual Highlights:

Rosh Hashanah Simonim and Shofars in all hospitals

9 Sukkas set up at hospital sites and flats

18 Sets of Arbah Minim in hospitals and flats

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2024

• 28 Chanukah Menorahs in hospitals and flats

• 18 Megillah readings organised across hospitals

• 63 Seder plates and 185 Pesach meals distributed in hospitals and flats

Shabbos Car Service

Medical crises are always overwhelming and these situations are exacerbated when one requires emergency Shabbos travel, often to and from hospitals. Our special arrangement with car services offers a practical solution for emergency Shabbos travel.

Ezra Umarpeh has set up special account facilities with a local car service in London. Drivers are trained to carry belongings and not request payment (which the user makes to Ezra Umarpeh after Shabbos.)

738 Shabbos Car Service journeys made on Ezra Umarpeh's account.

VOLUNTEERING:

Volunteering remains at the heart of Ezra Umarpeh's work, and the trustees would like to acknowledge the outstanding dedication of the volunteers who make the charity's activities possible. The following was carried out by volunteers in 2023 - 24:

Stocking of hospital respite rooms with fresh kosher food, non-perishables, literature and Judaica

• Maintenance and cleaning of hospital respite rooms and flats near Royal Free

• Loaning medical equipment 'out of hours' to service users in urgent need

Delivering medical equipment to users who are homebound

• Driving Ezra Umarpeh's accessible vehicle on behalf of service users

Campaigning and helping raise vital funds for Ezra Umarpeh

In total, 124 volunteers delivered 21,694 volunteering hours throughout the year. Based on the minimum wage, this provided a saving to the charity of over £220,000.

Ezra Umarpeh is a volunteer led organisation retaining only a small team of trained staff, thus providing excellent value for every pound donated.

Overnight Hospital Accommodation

As the demand for accommodation near the Royal London Hospital grew, the Trustees took the exciting decision of purchasing another flat in very close proximity to the Royal London Hospital being run in a similar manner to the current facilities we have at other hospitals in London.

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

FUTURE PLANS

Hospital Facilities

A programme to operate stocked cupboards in different areas of various hospitals, particularly near the A&E departments has been launched, to enable people to have quick access to their basic necessities without having to leave patients for a longer period whilst going to the fully equipped Shabbos rooms has been launched. There have been numerous requests for such facilities over the years and this exciting project has already been launched.

ACKNOWLEDGEMENTS

The trustees wish to acknowledge the following grant making bodies for their financial contributions this year.

City Bridge Cuby CT J E Joseph CT Lexus Foundation Kuszer Tzedakah Dyna & Fala Weinstock Foundation The Bolton Wanderers Community Trust The Carmela & Ronnie Pignatelli F John & Ruth Howard CT David Tannen CT RG Hills CT Shoresh CT Belljoe Tzedoko Ltd The Jake Memorial Charitable Trust Peter & Michael Hiller CT

In addition, we wish to thank the many smaller corporate foundations and family trusts, some who wish to stay anonymous, for the financial contributions made throughout the year. Their partnership in our work is highly appreciated and it is the support received through all these funds that enables Ezra Umarpeh to deliver vital services to the sick and disabled.

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW

Reserves policy

The Trustees are of the opinion that ideally the level of available reserves held by the charity should be able to cover 3 to 6 months of running costs. As at balance sheet date, the charity’s available reserves were in deficit.

The total reserves as at 31 March 2024 of £723,440 was made up of £966,796 fixed assets and £243,356 net current liabilities.

Going concern

In order to address the net current liabilities of £243,356, the trustees have reconsidered the charity’s strategy and resources. In the short term, they have made a decision to rationalise its fixed assets which will release funds to enable the charity to repay its creditors. They are also in the process of appointing a new board which will review the charity’s long term strategy and ensure that it continues to be able to deliver the services. On this basis, the trustees are of the opinion that the charity can continue as a going concern.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 30 January 2025 and signed on behalf of the board of trustees by:

oxA4DF6E3E9DFES5472...: Mr I Sanders Trustee

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EZRA UMARPEH LIMITED

YEAR ENDED 31 MARCH 2024

I report to the trustees on my examination of the financial statements of Ezra Umarpeh Limited ('the charity') for the year ended 31 March 2024.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

[DavidDocuSignedBC6977A458CD499... Lallbery by: David Goldberg, FCA,DChA

Cohen Arnold New Burlington House 1075 Finchley Road LONDON NW11 0PU

30 January 2025

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2024

			2024		2023
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	319,535	140,274	459,809	620,140
Other income	6	10,800	–	10,800	7,963
		──────────	──────────	──────────	──────────
Total income		330,335	140,274	470,609	628,103
		══════════	══════════	══════════	══════════
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies	7	(61,357)	–	(61,357)	(56,554)
Expenditure on charitable activities	8,9	(447,341)	(131,024)	(578,365)	(733,984)
		──────────	──────────	──────────	──────────
Total expenditure		(508,698)	(131,024)	(639,722)	(790,538)
		══════════	══════════	══════════	══════════
		──────────	──────────	──────────	──────────
Net expenditure		(178,363)	9,250	(169,113)	(162,435)
		══════════	══════════	══════════	══════════
Transfers between funds		9,250	(9,250)	–	–
		──────────	──────────	──────────	──────────
Net movement in funds		(169,113)	–	(169,113)	(162,435)
Reconciliation of funds
Total funds brought forward		792,553	100,000	892,553	1,054,988
		──────────	──────────	──────────	─────────────
Total funds carried forward		623,440 ══════════	100,000 ══════════	723,440 ══════════	892,553 ═════════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 12 to 18 form part of these financial statements.

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 MARCH 2024

		2024		2023
	Note	£	£	£
Fixed assets
Tangible fixed assets	15		966,796	1,016,477
Current assets
Debtors	16	32,250		32,283
Cash at bank and in hand		10,263		12,762
		─────────		─────────
		42,513		45,045
Creditors: amounts falling due within one year	17	(285,869)		(168,969)
		──────────		──────────
Net current liabilities			(243,356)	(123,924)
			──────────	─────────────
Total assets less current liabilities			723,440	892,553
			──────────	──────────
Net assets			723,440	892,553
			══════════	══════════
Funds of the charity
Restricted funds			100,000	100,000
Unrestricted funds			623,440	792,553
			──────────	──────────
Total charity funds	18		723,440	892,553
			══════════	══════════

For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 30 January 2025, and are signed on behalf of the board by:

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(a by:
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Rabbi N B Eckstein Trustee

The notes on pages 12 to 18 form part of these financial statements.

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF CASH FLOWS

YEAR ENDED 31 MARCH 2024

	2024	2023
	£	£
Cash flows from operating activities
Net expenditure	(169,113)	(162,435)
Adjustments for:
Depreciation of tangible fixed assets	57,749	72,083
Interest payable and similar charges	55,776	–
Accrued expenses	6,000	–
Changes in:
Trade and other debtors	33	(19,710)
Trade and other creditors	110,900	71,352
	──────────	──────────
Cash generated from operations	61,345	(38,710)
Interest paid	(55,776)	–
	─────────	─────────
Net cash from/(used in) operating activities	5,569	(38,710)
	═════════	═════════
Cash flows from investing activities
Purchase of tangible assets	(11,258)	(463,268)
Proceeds from sale of tangible assets	3,190	5,103
	─────────	──────────
Net cash used in investing activities	(8,068)	(458,165)
	═════════	══════════
Net decrease in cash and cash equivalents	(2,499)	(496,875)
Cash and cash equivalents at beginning of year	12,762	509,637
	─────────	──────────
Cash and cash equivalents at end of year	10,263	12,762
	═════════	══════════

The notes on pages 12 to 18 form part of these financial statements.

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

1. GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 16 Manor Road, London, N16 5SA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in Sterling which is the functional currency of the charity.

The charity meets the definition of a public benefit entity under FRS 102.

Going concern

In order to address the net current liabilities of £243,356, the trustees have reconsidered the charity’s strategy and resources. In the short term, they have made a decision to rationalise its investments which will release funds to enable the charity to repay its creditors. They are also in the process of appointing a new board which will review the charity’s long term strategy and ensure that it continues to be able to deliver the services. On this basis, the trustees are of the opinion that the charity can continue as a going concern.

Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

Fund accounting

Unrestricted funds

General unrestricted funds comprise the accumulated surplus or deficit on income and expenditure account. They are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds

Restricted funds are funds subject to the restrictions imposed by the donor or funds raised for particular restricted purposes. The restrictions are binding upon the trustees of the charity.

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2024

3. ACCOUNTING POLICIES (continued)

Incoming resources

These are included in the Statement of Financial Activities ("the SOFA") when:

the charity becomes entitled to the resources;

it is probable the charity will receive the resources; the monetary value can be measured with sufficient reliability

Voluntary income

Voluntary income comprises donations and gifts in kind which are accounted for in the SOFA when the charity becomes entitled to the donation and any conditions for receipt are met.

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure.

Charitable activities

Charitable activities are only recognised in the accounts when paid.

Support costs

Support costs include costs relating to the administration and general management of the day-to-day affairs of the charity.

Governance costs

Governance costs include costs of the preparation and independent examination of financial statements, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Fixed assets

All fixed assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	10% reducing balance
Motor vehicles	-	25% reducing balance
Medical equipment	-	25% reducing balance
Other fixed assets	-	25% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2024

4. LIMITED BY GUARANTEE

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

5. DONATIONS AND LEGACIES

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Donations
Donations	309,365	–	309,365
Grants	–	–	–
Gifts in Kind	–	140,274	140,274
Events	641	–	641
Shabbos Car Service	9,529	–	9,529
	──────────	──────────	──────────
	319,535	140,274	459,809
	══════════	══════════	══════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Donations
Donations	280,279	–	280,279
Grants	5,829	163,118	168,947
Gifts in Kind	–	151,131	151,131
Events	2,957	–	2,957
Shabbos Car Service	16,826	–	16,826
	──────────	──────────	──────────
	305,891	314,249	620,140
	══════════	══════════	══════════

6. OTHER INCOME

OTHER INCOME
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Other income	10,800	10,800	7,963	7,963
	═════════	═════════	═══════	═══════
COSTS OF RAISING DONATIONS	AND LEGACIES
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Costs of raising donations and legacies
- Donations	61,357	61,357	56,554	56,554
	═════════	═════════	═════════	═════════

7. COSTS OF RAISING DONATIONS AND LEGACIES

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2024

8. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2024
			£	£	£
	Medical Equipment Loan Service		77,089	–	77,089
	Respite Service		296,146	131,024	427,170
	Patient Transport Service		68,106	–	68,106
	Support costs		6,000	–	6,000
			──────────	──────────	──────────
			447,341	131,024	578,365
			══════════	══════════	══════════
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			£	£	£
	Medical Equipment Loan Service		109,611	–	109,611
	Respite Service		384,125	169,517	553,642
	Patient Transport Service		62,583	1,248	63,831
	Support costs		6,900	–	6,900
			──────────	──────────	──────────
			563,219	170,765	733,984
			══════════	══════════	══════════
9.	EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE
		Activities
		undertaken		Total funds	Total fund
		directly Support costs		2024	2023
		£	£	£	£
	Medical Equipment Loan Service	77,089	–	77,089	109,611
	Respite Service	427,170	–	427,170	553,642
	Patient Transport Service	68,106	–	68,106	63,831
	Governance costs	–	6,000	6,000	6,900
		──────────	───────	──────────	──────────
		572,365	6,000	578,365	733,984
		══════════	═══════	══════════	══════════
10.	NET EXPENDITURE
	Net expenditure is stated after charging/(crediting):
				2024	2023
				£	£
	Depreciation of tangible fixed assets			57,749	72,083
				═════════	═════════
11.	INDEPENDENT EXAMINATION FEES
				2024	2023
				£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements			6,000	6,900
				═══════	═══════

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2024

12. STAFF COSTS

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2024	2023
	£	£
Wages and salaries	51,966	75,286
	─────────	──────────
	51,966	75,286
	═════════	══════════

The average head count of employees during the year was 7 (2023: 9).

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

13. TRUSTEE REMUNERATION AND EXPENSES

There was no remuneration paid to the trustees. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity.

14. TRANSFERS BETWEEN FUNDS

Transfers between funds relates to restricted income spent on capital expenditure. It is the policy of the charity to move these to unrestricted funds once it has been spent unless there are restricting conditions even after the income has been spent.

15. TANGIBLE FIXED ASSETS

		Long	Fixtures,
	Freehold	leasehold	fittings and	Motor
	property	property	equipment	vehicles	Other assets	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2023	727,753	46,846	724,366	105,269	70,743	1,674,977
Additions	–	–	11,258	–	–	11,258
Disposals	–	–	(6,467)	–	–	(6,467)
	──────────	─────────	──────────	──────────	─────────	─────────────
At 31 Mar 2024	727,753	46,846	729,157	105,269	70,743	1,679,768
	══════════	═════════	══════════	══════════	═════════	═════════════
Depreciation
At 1 Apr 2023	–	4,685	514,593	77,014	62,208	658,500
Charge for the
year	–	4,216	43,918	7,064	2,551	57,749
Disposals	–	–	(3,277)	–	–	(3,277)
	──────────	─────────	──────────	──────────	─────────	─────────────
At 31 Mar 2024	–	8,901	555,234	84,078	64,759	712,972
	══════════	═════════	══════════	══════════	═════════	═════════════
Carrying
amount
At 31 Mar 2024	727,753	37,945	173,923	21,191	5,984	966,796
	══════════	═════════	══════════	══════════	═════════	═════════════
At 31 Mar 2023	727,753	42,161	209,773	28,255	8,535	1,016,477
	══════════	═════════	══════════	══════════	═════════	═════════════

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2024

16. DEBTORS

DEBTORS
	2024	2023
	£	£
Trade debtors	–	33
Prepayments and accrued income	32,250	32,250
	─────────	─────────
	32,250	32,283
	═════════	═════════
CREDITORS: amounts falling due within one year
	2024	2023
	£	£
Trade creditors	56,271	44,573
Accruals and deferred income	6,000	–
Social security and other taxes	663	735
Other creditors	222,935	123,661
	──────────	──────────
	285,869	168,969
	══════════	══════════

17. CREDITORS: amounts falling due within one year

18. ANALYSIS OF CHARITABLE FUNDS

Unrestricted funds

Unrestricted funds
					At
	At				31 March 20
	1 April 2023	Income	Expenditure	Transfers	24
	£	£	£	£	£
General funds	792,553	330,335	(508,698)	9,250	623,440
	══════════	══════════	══════════	═══════	══════════
					At
	At			31 March 202
	1 April 2022	Income	Expenditure	Transfers	3
	£	£	£	£	£
General funds	1,049,998	313,854	(619,773)	48,474	792,553
	═════════════	══════════	══════════	═════════	══════════
Restricted funds
					At
	At				31 March 20
	1 April 2023	Income	Expenditure	Transfers	24
	£	£	£	£	£
Restricted Fund	100,000	140,274	(131,024)	(9,250)	100,000
	══════════	══════════	══════════	═══════	══════════
					At
	At			31 March 202
	1 April 2022	Income	Expenditure	Transfers	3
	£	£	£	£	£
Restricted Fund	4,990	314,249	(170,765)	(48,474)	100,000
	═══════	══════════	══════════	═════════	══════════

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Docusign Envelope ID: 246B9849-0D4E-469E-B6F6-521182E8309F

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2024

19. ANALYSIS OF NET ASSETS BETWEEN FUNDS

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2024
		£	£	£
	Tangible fixed assets	966,796	–	966,796
	Current assets	42,513	–	42,513
	Creditors less than 1 year	(285,869)	–	(285,869)
		──────────	────	──────────
	Net assets	723,440	–	723,440
		══════════	════	══════════
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		£	£	£
	Tangible fixed assets	916,477	100,000	1,016,477
	Current assets	45,045	–	45,045
	Creditors less than 1 year	(168,969)	–	(168,969)
		──────────	──────────	─────────────
	Net assets	792,553	100,000	892,553
		══════════	══════════	═════════════
20.	ANALYSIS OF CHANGES IN NET DEBT
				At
		At 1 Apr 2023	Cash flows	31 Mar 2024
		£	£	£
	Cash at bank and in hand	12,762	(2,499)	10,263
		═════════	═══════	═════════
21.	OPERATING LEASE COMMITMENTS
	The total future minimum lease payments under	non-cancellable operating leases are as follows:
			2024	2023
			£	£
	Not later than 1 year		91,000	91,000
	Later than 1 year and not later than 5 years		364,000	364,000
	Later than 5 years		232,000	323,000
			──────────	──────────
			687,000	778,000
			══════════	══════════

22. RELATED PARTIES

Included in Other creditors is £105,600 (2023: £nil) due Mr Grosskopf and £90,000 (2023: £15,000) due to YNM Properties Ltd, a company of which Mr Grosskopf is a director.

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