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 

**- 1 -** 



**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. 

**- 2 -** 



**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. 

**- 3 -** 



## **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 

**- 4 -** 



**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 

**- 5 -** 



## **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.** 

**- 6 -** 



## **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.** 

**- 7 -** 



**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. 

**- 8 -** 



**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 

**- 9 -** 



**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**|
|||`──────────`|`──────────`|<br>`──────────`|
|||195,382|195,851|**391,233**|
|||`══════════`|`══════════`|<br>`══════════`|
|||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|
|||`──────────`|`──────────`|<br>`──────────`|
|||319,535|140,274|459,809|
|||`══════════`|`══════════`|<br>`══════════`|
|**OTHER INCOME**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Gain/(loss) on disposal of tangible|||||
|fixed assets|(8,159)|<br>**(8,159)**|–|–|
|Other income|19,600|**19,600**|10,800|10,800|
||`─────────`|`─────────`|`─────────`|<br>`─────────`|
||11,441|**11,441**|10,800|10,800|
||`═════════`|`═════════`|`═════════`|<br>`═════════`|



## **6. OTHER INCOME** 

**- 10 -** 



## **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|<br>**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|<br>**2025**|Funds|2024|
|||£|**£**|£|£|
||Costs of raising donations and legacies|||||
||- Donations|28,689|<br>**28,689**|61,357|61,357|
|||`═════════`|<br>`═════════`|`═════════`|<br>`═════════`|
|**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**|
||||`──────────`|`──────────`|<br>`──────────`|
||||447,021|195,851|**642,872**|
||||`══════════`|`══════════`|<br>`══════════`|
||||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|
||||`──────────`|`──────────`|<br>`──────────`|
||||447,341|131,024|578,365|
||||`══════════`|`══════════`|<br>`══════════`|
|**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|<br>–|**107,129**|77,089|
||Respite Service|477,843|<br>–|**477,843**|427,170|
||Patient Transport Service|51,900|<br>–|**51,900**|68,106|
||Governance costs|–|<br>6,000|**6,000**|6,000|
|||`──────────`|<br>`───────`|`──────────`|<br>`──────────`|
|||636,872|<br>6,000|**642,872**|578,365|
|||`══════════`|<br>`═══════`|`══════════`|<br>`══════════`|
|**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**|–|
|||||`═════════`|<br>`═════════`|



**- 11 -** 



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



## **15. DEBTORS** 

**- 12 -** 



**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**|
||`══════════`|`══════════`|`══════════`|`════`|<br>`══════════`|
||At||||At 31 March|
||1 April 2023|Income|Expenditure|Transfers|2024|
||£|£|£|£|£|
|General funds|792,553|330,335|(508,698)|9,250|623,440|
||`══════════`|`══════════`|`══════════`|`═══════`|<br>`══════════`|
|**Restricted funds**||||||
||||||**At**|
||At||||**31 March**|
||1 April 2024|Income|Expenditure|Transfers|**2025**|
||£|£|£|£|**£**|
|Restricted Fund|100,000|195,851|(195,851)|–|**100,000**|
||`══════════`|`══════════`|`══════════`|`════`|<br>`══════════`|
||At||||At 31 March|
||1 April 2023|Income|Expenditure|Transfers|2024|
||£|£|£|£|£|
|Restricted Fund|100,000|140,274|(131,024)|(9,250)|<br>100,000|
||`══════════`|`══════════`|`══════════`|`═══════`|<br>`══════════`|



**- 13 -** 



## **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)**|
||`──────────`|`──────────`|<br>`──────────`|
|**Net assets**|354,553|100,000|**454,553**|
||`══════════`|`══════════`|<br>`══════════`|
||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)|
||`──────────`|`──────────`|<br>`──────────`|
|**Net assets**|623,440|100,000|723,440|
||`══════════`|`══════════`|<br>`══════════`|
|**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|
|||`──────────`|<br>`──────────`|
|||**596,000**|687,000|
|||`══════════`|<br>`══════════`|



## **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. 

**- 14 -**