2025-03-31-accounts

COMPANY REGISTRATION NUMBER.. 03733589 CHARITY REGISTRATION NUMBER: 1081176 EZRA UMARPEH LIMITED Financial year end.. 31 MARCH 2025 IrJLlI ITY 5Z MARP

Ezra Umarpeh is here to.. Assist Trustee statement We provide support for patients challenged by illness and disability whether in hospital or at home, with a particular emphasis on easing their hospital experience. Comfort We turn chaos into calm. confusion into clarity, and collapse into connect. We bridge the gaps between patients and the medical world. The medical world is com- plex and scary. We provide patients with a world of care support. With 24/7 access to medical care support that they can always rely on during any medi- cal crisis. Every patient is our personal priority. We're on a mission to provide comfort and healing. Ezra Umarpeh changed the team of committee members in December 2025. With antici- pated changes to the governance structure in January 2026. This organisational shift at the end of 2025 was intended to ensure the charity's sustainability and longevity. With our new trustees and team. we are looking ahead for a successful 2026, with new apart- ments. services and activities. Drive Explain Guide Relieve We are very excited to share that we have received pledges from our local philathropic donors ofapproximately £300,000 towards boosting Ezra Umarpeh's activities and charitable work in 2026. Mr J M Grosskopf Ease Healing

Ezra Umarpeh's vision is to relieve poverty. sickness and distress through medical advocacy and support. VISION Ezra Umarpeh's mission is to provide patient support services for those challenged by illness and disabili- ty. whether in hospital or at home. with a particular emphasis on easing and reducing the hospital expe- rience. The charity provides culturally appropriate services aimed particularly at. but not exclusively to. members of the Jewish community.

ayint ic fEzr marpe 09.'15am 10.'45am 11.'30am 12."30pm 15.'30pm 19.'55pm Meeting with a new equipment provider Request for a medical bed Arranging volunteers to stock up 2 hospital rofftns 4 taxi requests to 3 differing hospitals Training for 2 new volunteer members Reques}.for adjustable chair. knee walker and hoist equipment

Free Loan of Medical Equipment IN 2025 Our extensive range of medical equipment. available on freenloan, helps care for sick and disabled people in their own home. This helps them recov- er morenindependently in the comfort and ease of a familiar setting. 2,337 medical or mobility items were loaned out to From preventative to palliative home care. our medical and mobility equipment reduces in-patient hospital stays and enables an active lifestyle. 1,298 Service users. We offer a comprehensive range of medical equipment,. from small mobility aids such as crutches to larger items such as hoists and electric beds. We also have a variety of incontinence products available. 384 Our emergency team of volunteers is available 24/7 to assist with out-of-hours emergencies. Often, when hospital patients are discharged on short notice, they require medical equipment and support. deliveries of 1,152 medical items with our equipment delivery services We have a team of dedicated volunteers who deliver medical equipment to homebound patients. I"_

Hospital Respite Rooms Located within 9 hospitals with a stock of fresh kosher food and snacks, reading material andJudaica. All rooms are comfortably furnished to accommodate family members and patients, creating a homey atmosphere despite the hospital setting. Preparations for Shabbat start on Wednesday, when volunteers tidy, stock up and clean the rooms. Hometon Hospital, London E9 Royal Free Hospital, London NW3 Royal London Hospital, London E I Whittington Hospital. London N19 University College London Hospital. London NWI Barnet General Hospital, Barnet EN5 St Bartholomew's Hospital, London EC I A Great Ormond Street Hospital, London WC I N North Middx Hospital, London N18 With over 40,000 visitors annually to our rooms. our facilities serve as a convenient space to pray. eat. and relax.

Overnight Hospital Accommodation Providing living accommodations close to Royal Free, UCLH and GOSH hospitals ensure parents/ carers can have respite whilst staying close to a loved one during critical times. apartments within 0.5 miles of the Royal Free Hospital apartments near apartment near Whitechapel Hospital GOSH Are available to families 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. As demand for overnight stays grows, Trustees have purchased an additional apartment near the Royal Free hospital. In 2025, 755 nights of accommodation were provided.

Shabbat Car Service We have arranged car services for Shabbat travel. as the local car services are closed during Shabbat and Jewish holidays. We have set up an account system to pay on ac- count (which is settled during the weel<). Drivers l<now to open the door. carry belongings. assist riders and refrain from requesting payment. In 2025. 1007 Shabbos Car Servicejourneys were made on account.

Accessible Transportation Services are you and wlt opat Our drivers off an the wheelchai upport ur volunt labl ranspor patients, f embers, and loved on an from t hospital. pit Ic es wit trained dri to is fte to the brid spital line In 2025,983 journeys were made with our accesslble transportation vehicle

Volunteering IN TOTAL 108 VOLUNTEERS CONTRIBUTED olunteering remains at the heal of èzra Lrrnarpe￿' s work. We aclcnowledge the effort of volunteers who, sustain the charity's services.Ezra Umarpeh is a volu teer-led organisation retaining only a small team of trained staff. thus providing excellent value for every pound donated. .859 IIIIII• HOURS OFII VOLUNTEE THROUGHOU 108volunteers-delivered$o.85evolunteerir ours through a range of projects throughout the Pe•r. 025 Based on the minimum wage. this provided the charity with a saving of over £235.000

URE PLANS With new trustees and a new committee. we predict 2026 will be a year of change and success. We plan to restructure the aims of the charity and build a comprehensive fundraising strategy Diversify income from;, grants, donations and increase pledges from, local supporters Irji IlTy EZRA UMARPEH Purchase additional apartments and add new services

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

	PAGE
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	5
Statement of financial activities (including income and expenditure
account)	6
Statement of financial position	7
Notes to the financial statements	8

EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

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

YEAR ENDED 31 MARCH 2025

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 2025.

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 J Ostreicher (Resigned 14 November 2024) Mr I Sanders Company secretary I Sanders Independent examiner David Goldberg, FCA,DChA New Burlington House 1075 Finchley Road LONDON NW11 0PU

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

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

YEAR ENDED 31 MARCH 2025

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 2024 - 25 were as follows:

Rabbi Nathan B Eckstein Mr Jacob M Grosskopf Mr Jacob Ostreicher (resigned 14 November 2024) Mr Israel Sanders

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.

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

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

YEAR ENDED 31 MARCH 2025

ACKNOWLEDGEMENTS

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

Arnold Clark A & G Cohn Memorial Trust City Bridge Clapman Charitable Trust Cuby CT Groundwork UK (Tesco) Jewish Childs Day J Davies Char LT/m Rabin The Inman Charity Salford Housing Charity Souter Charitable Trust

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.

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 unrestricted reserves as at 31 March 2025 of £354,553 was made up of £471,759 fixed assets less £117,206 net current liabilities. The total restricted reserves was £100,000 held in fixed assets.

Going concern

In order to address the net current liabilities of £117,206, the trustees have reconsidered the charity’s strategy and resources. It is recognised that the organisation has suffered a reduction of income in recent years, whist still maintaining the same level of services thereby increasing its liabilities. It is for this reason that the trustees understand that fresh energy is required to revitalise the board and accordingly a new management committee has been formed and new trustees will be appointed within the next few weeks. The new board will consist of people with many years of experience in the social sector in addition to organisational and management skill, who come with a clear vision of how the organisation needs to be run more efficiently whilst at the same time upgrading and expanding on the current service provision. Indeed, the new management board have already received £71,000 in new income and have also secured pledges of around £300,000 for the coming year . On this basis, the trustees are of the opinion that the charity can continue as a going concern.

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

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

YEAR ENDED 31 MARCH 2025

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 2026 and signed on behalf of the board of trustees by:

Mr J M Grosskopf

Trustee

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

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

YEAR ENDED 31 MARCH 2025

I report to the trustees on my examination of the financial statements of Ezra Umarpeh Limited ('the charity') for the year ended 31 March 2025.

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).

We refer to the Going Concern paragraph in note 3 and the Financial Review paragraph in the trustees’ report in which reference is made to the net current liability position of the charity and the steps taken since Balance Sheet date to address this. Whilst the Trustees are confident that this deficit is being addressed, we draw to your attention that at Balance Sheet date, the charity was in a net current liabilities position of £117,206.

I have no other 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.

David Goldberg, FCA,DChA

Cohen Arnold New Burlington House 1075 Finchley Road LONDON NW11 0PU 30 January 2026

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

			2025		2024
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	195,382	195,851	391,233	459,809
Other income	6	11,441	–	11,441	10,800
		──────────	──────────	──────────	──────────
Total income		206,823	195,851	402,674	470,609
		══════════	══════════	══════════	══════════
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies	7	(28,689)	–	(28,689)	(61,357)
Expenditure on charitable activities	8,9	(447,021)	(195,851)	(642,872)	(578,365)
		──────────	──────────	──────────	──────────
Total expenditure		(475,710)	(195,851)	(671,561)	(639,722)
		══════════	══════════	══════════	══════════
		──────────	──────────	──────────	──────────
Net expenditure and net movement in
funds		(268,887)	–	(268,887)	(169,113)
		══════════	══════════	══════════	══════════
Reconciliation of funds
Total funds brought forward		623,440	100,000	723,440	892,553
		──────────	──────────	──────────	──────────
Total funds carried forward		354,553	100,000	454,553	723,440
		══════════	══════════	══════════	══════════

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 8 to 14 form part of these financial statements.

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

		2025		2024
	Note	£	£	£
Fixed assets
Tangible fixed assets	14		571,759	966,796
Current assets
Debtors	15	–		32,250
Cash at bank and in hand		123,190		10,263
		──────────		─────────
		123,190		42,513
Creditors: amounts falling due within one year	16	(240,396)		(285,869)
		──────────		──────────
Net current liabilities			(117,206)	(243,356)
			──────────	──────────
Total assets less current liabilities			454,553	723,440
			──────────	──────────
Net assets			454,553	723,440
			══════════	══════════
Funds of the charity
Restricted funds			100,000	100,000
Unrestricted funds			354,553	623,440
			──────────	──────────
Total charity funds	17		454,553	723,440
			══════════	══════════

For the year ending 31 March 2025 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 2026, and are signed on behalf of the board by:

Mr J M Grosskopf

Trustee

The notes on pages 8 to 14 form part of these financial statements.

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

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 £117,206, the trustees have reconsidered the charity’s strategy and resources. It is recognised that the organisation has suffered a reduction of income in recent years, whist still maintaining the same level of services thereby increasing its liabilities. It is for this reason that the trustees understand that fresh energy is required to revitalise the board and accordingly a new management committee has been formed and new trustees will be appointed within the next few weeks. The new board will consist of people with many years of experience in the social sector in addition to organisational and management skill, who come with a clear vision of how the organisation needs to be run more efficiently whilst at the same time upgrading and expanding on the current service provision. Indeed, the new management board have already received £71,000 in new income and have also secured pledges of around £300,000 for the coming year. 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.

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

3. ACCOUNTING POLICIES (continued)

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.

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

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

3. ACCOUNTING POLICIES (continued)

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.

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

DONATIONS AND LEGACIES
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
Donations
Donations		170,375	–	170,375
Grants		–	60,488	60,488
Gifts in Kind		20,453	135,363	155,816
Events		466	–	466
Shabbos Car Service		4,088	–	4,088
		──────────	──────────	──────────
		195,382	195,851	391,233
		══════════	══════════	══════════
		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
		══════════	══════════	══════════
OTHER INCOME
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Gain/(loss) on disposal of tangible
fixed assets	(8,159)	(8,159)	–	–
Other income	19,600	19,600	10,800	10,800
	─────────	─────────	─────────	─────────
	11,441	11,441	10,800	10,800
	═════════	═════════	═════════	═════════

6. OTHER INCOME

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

7. COSTS OF RAISING DONATIONS AND LEGACIES

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Costs of raising donations and legacies
	- Donations	28,689	28,689	61,357	61,357
		═════════	═════════	═════════	═════════
8.	EXPENDITURE ON CHARITABLE	ACTIVITIES BY FUND TYPE
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2025
			£	£	£
	Medical Equipment Loan Service		46,641	60,488	107,129
	Respite Service		342,480	135,363	477,843
	Patient Transport Service		51,900	–	51,900
	Support costs		6,000	–	6,000
			──────────	──────────	──────────
			447,021	195,851	642,872
			══════════	══════════	══════════
			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
			══════════	══════════	══════════
9.	EXPENDITURE ON CHARITABLE	ACTIVITIES BY ACTIVITY TYPE
		Activities
		undertaken		Total funds	Total fund
		directly	Support costs	2025	2024
		£	£	£	£
	Medical Equipment Loan Service	107,129	–	107,129	77,089
	Respite Service	477,843	–	477,843	427,170
	Patient Transport Service	51,900	–	51,900	68,106
	Governance costs	–	6,000	6,000	6,000
		──────────	───────	──────────	──────────
		636,872	6,000	642,872	578,365
		══════════	═══════	══════════	══════════
10.	NET EXPENDITURE
	Net expenditure is stated after charging/(crediting):
				2025	2024
				£	£
	Depreciation of tangible fixed assets			58,768	57,749
	Loss on disposal of tangible fixed assets			8,159	–
				═════════	═════════

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

11. INDEPENDENT EXAMINATION FEES

2025 2024 £ £ Fees payable to the independent examiner for: Independent examination of the financial statements 6,000 6,000 ═══════ ═══════

12. STAFF COSTS

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

	2025	2024
	£	£
Wages and salaries	104,147	85,194
Social security costs	2,400	–
	──────────	─────────
	106,547	85,194
	══════════	═════════

The average head count of employees during the year was 11 (2024: 7).

No employee received employee benefits of more than £60,000 during the year (2024: 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. TANGIBLE FIXED ASSETS

		Long	Fixtures,
	Freehold	leasehold	fittings and	Motor
	property	property	equipment	vehicles	Other assets	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2024	727,753	46,846	729,416	105,269	88,827	1,698,111
Additions	–	–	23,993	–	–	23,993
Disposals	(375,000)	–	(6,772)	–	–	(381,772)
	──────────	─────────	──────────	──────────	─────────	─────────────
At 31 Mar 2025	352,753	46,846	746,637	105,269	88,827	1,340,332
	══════════	═════════	══════════	══════════	═════════	═════════════
Depreciation
At 1 Apr 2024	–	8,901	555,234	84,078	64,759	712,972
Charge for the
year	–	3,795	43,241	5,298	6,434	58,768
Disposals	–	–	(3,167)	–	–	(3,167)
	──────────	─────────	──────────	──────────	─────────	─────────────
At 31 Mar 2025	–	12,696	595,308	89,376	71,193	768,573
	══════════	═════════	══════════	══════════	═════════	═════════════
Carrying
amount
At 31 Mar 2025	352,753	34,150	151,329	15,893	17,634	571,759
	══════════	═════════	══════════	══════════	═════════	═════════════
At 31 Mar 2024	727,753	37,945	174,182	21,191	24,068	985,139
	══════════	═════════	══════════	══════════	═════════	═════════════
DEBTORS
					2025	2024
					£	£
Prepayments and	accrued income				–	32,250
					════	═════════

15. DEBTORS

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

16. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	49,961	56,271
Accruals and deferred income	6,000	6,000
Social security and other taxes	2,025	663
Other creditors	182,410	222,935
	──────────	──────────
	240,396	285,869
	══════════	══════════

17. ANALYSIS OF CHARITABLE FUNDS

Unrestricted funds

Unrestricted funds
					At
	At				31 March
	1 April 2024	Income	Expenditure	Transfers	2025
	£	£	£	£	£
General funds	623,440	206,823	(475,710)	–	354,553
	══════════	══════════	══════════	════	══════════
	At				At 31 March
	1 April 2023	Income	Expenditure	Transfers	2024
	£	£	£	£	£
General funds	792,553	330,335	(508,698)	9,250	623,440
	══════════	══════════	══════════	═══════	══════════
Restricted funds
					At
	At				31 March
	1 April 2024	Income	Expenditure	Transfers	2025
	£	£	£	£	£
Restricted Fund	100,000	195,851	(195,851)	–	100,000
	══════════	══════════	══════════	════	══════════
	At				At 31 March
	1 April 2023	Income	Expenditure	Transfers	2024
	£	£	£	£	£
Restricted Fund	100,000	140,274	(131,024)	(9,250)	100,000
	══════════	══════════	══════════	═══════	══════════

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EZRA UMARPEH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Tangible fixed assets	471,759	100,000	571,759
Current assets	123,190	–	123,190
Creditors less than 1 year	(240,396)	–	(240,396)
	──────────	──────────	──────────
Net assets	354,553	100,000	454,553
	══════════	══════════	══════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Tangible fixed assets	866,796	100,000	966,796
Current assets	42,513	–	42,513
Creditors less than 1 year	(285,869)	–	(285,869)
	──────────	──────────	──────────
Net assets	623,440	100,000	723,440
	══════════	══════════	══════════
OPERATING LEASE COMMITMENTS
The total future minimum lease payments under	non-cancellable operating leases are as follows:
		2025	2024
		£	£
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		141,000	232,000
		──────────	──────────
		596,000	687,000
		══════════	══════════

19. OPERATING LEASE COMMITMENTS

20. RELATED PARTIES

Included in Other creditors is £84,200 (2024: £105,600) due Mr Grosskopf and £20,000 (2024: £nil) due to Ichud Rabonei Hakehilois London Ltd, a company of which Mr Eckstein is a director.

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