OHR TORAH LIMITED LIMITED BY GUARANTEE DIRECTORS, AND TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 COMPANY NUMBER 3946114 (England #nd W#les) CHARITY NUMBER 1083461
OHR TORAH LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Legal and Administrative Inforn)ation Report of the trustees Statement of financial aciivities Balance sheet Noies to the financial siatements Independent Exgminers Reporr 10
OHR TORAH LIMITED Legal and Adrnini5trative Information Directors and Trustees D Neuwirth J Waldman B Leitner Secretary and Trustee Y l Luftig Company Number 3946114 Charity Number 1083461 Registered Office B Olsberg & Co Enterprise House 3 Middleton Road Manchester M8 5DT
OHR TORAH LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees. who are also directOTS aiid secretary of the Charity for the purpose of the Companies Act have pleasure in presenting their report and financial stateinents of the charitable compaiiy for the year ended 31 March 202). The trustee5 have adopted the provisions of the Statemeiit of Recoinmended Practice (SORP) 'Accoiinting aiid Reporting by Charities, issued in March 2005 in preparing the finaiicial 5tatemeiits of the Charity. OWECTIVES OF OHR TORAH LIMITED Ohr Torah Limited is ¥overiied by it5 Meinorandum and Articles of Association. The charity's objects and it5 principal activitie5 are.. l. To advai)ce education and religion in accordance with Orthodox Judaism. 2. To relieve poverty and carry out other charitsble activities. The principal activity ol'the charii), is the empow'ering of Joung people by.. Developing their skills and capabilities: enabling their participation in society. Recreational aciiviiies lor sociallj disadvantsged individuals due to youih: age: infirniity. disabiliiy. poverty or economic circumstances, aiming to improve their quality of life. Counselling and support IL) relieve mental health illness. The charity is organised so that the trustees meet regularly to manage its affairs. Administration of the charity is deali with by the trustees. PUBLIC BENEFIT The trustees confirm they have referred to the guidance contained in the Charity Commission's general guidance on public benefit and in parricular to its supplementary public benefit guidance on advancing education when reviewing the Charity's aims and objectives and in planning fuiure activities and setting grant making policy for the year. LEGAL STATUS The conipany is limited by guarantee and is goveriied by its memorandum and articles of association dated 29th February 2000. The coinpaiiy is a registered cl)arity- number 1083461. PRINCIPAL ACTIVITY AND REVIEW OF THE YEAR The prinLipal activity of the Chdrity iii the yeiir uiider review was supporting tl)e running of youth ORGANISATION The charity 15 managed by a committee of the tSlee5 which is composed of the director5 and secretat), of the Cliarity. INVESTMENT POWERS AND RESTRICTIONS The Irustees have wide-ranging investmeni 0.erS to invest the Charity's assets as they see fit in the furtherance of the Chariiy's objectives. REVIEW OF FINANCIAL ACTIVITIES AND AFFAIRS The financial statements for Ihe period sho. a surplus of £49.710 12024 £39.827). The trustees consider Ihe financial position of the charity 10 be satisfaciory, on Ihe basis of substantial retained reserves. The financial siatemenrs conform to current statutory requirements and comply '1th the Charity's governing documents. RESERVES POLICY The chariry was holding reserves at the year end to cover future activities.
RISK MANAGEMENT The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaiiiing reserves at current levels combined M'ith an annual reviem. of the controls over key financial s)'stems, M'ill provide sufficient resources in the event of adverse coiiditions. The trnstees have also examined other operational and business risks faced by the charity and confirni that they are satlsfied. REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS Ohr Torah Limited continued to support the running of youth activities. This is funded by incoine froni donation5 and interest receivable on loans niade. THE TRUSTEES The trustees who served the charitable compan)J during the period were:. D Neuw'irth J Waldman Y l Luftig B Leitner RESPONSIBILITIES OF THE TRUSTEES The irusiees {who are also the directors ol. Ohr Tornh Limited {Limited by Guarantee) for the purposes of company lawl are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and Uniied Kingdom Accounting Standards ( United Kingdom Generally Accepied Accounting Practice). Company law requires the tswstees to prepare financial statemenis for each financial yearwhich give a true and fair view of the state of affairs of the charitable company and of the incoming resources and applicgtion of resources, including the income and expenditure, of the charitable company for th81 period. In prepgring these financial statements, the Irusiees are required to. Select suitable accounting policies and then apply ihem consistently,. Observe the n)ethods and principles in the Charities SORP; Make judgments and estimates that are reasonable and prudeiit; State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the fit]ancial statement5', Prepare the financial siateinenis on the going concern basis unless ir is inappropriate to presume that the charitable companv will continue in operation. The tnistee5 are responsible for keeping proper accounting record5 that disclose M'ith reasonable accuracy at any time the financial position of the charitable conipanv and enable theni to ensure tliat the financial stateinents comply H'ith tlie Companies Act 2006. The trnstees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud aiid other irregularities. SIGNED ON BEHALF OF THE TRUSTEES.. D NEUWIRTH-TRUSTEE Dated 21 May 2026
OHR TORAH LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Unrestricted 2024 Unrestricted Note GENERAL FUND Income and Expenditure Ineoming Resources Donations aiid Suiidry receipts Interest Receivable Grants Rents 220,301 207,818 2,409 9,970 27,160 247,357 22,275 242,576 Resourees Expended Direct Charitable Expenditure Donations 129,665 5,170 147,925 Administrative Accoiintancy Total Resources Expeiided Loan Interest and Finance Costs 1,680 136,515 56,350 192,865 1,500 149,425 58,105 207,530 Net Incoming Resources 49.711 39.827 Balance Brought FoTward Fund Balance caled forward at 31 ' March 2025 632,037 592,210 681,748 632,037 There were no recognised gains and losses for 2025 and 2024 other than those included in the above Statement of Financial Activities. The notes form part of these accounts
OHR TORAH LIMITED BALANCE SHEET AS AT 31 MARCH 2025 202S 2024 Note Fixed Assets Current Assets Debtors Bank 1.370,600 1,370,600 170,712 4.240 174,952 138.328 2,682 141,010 Creditors pa)able withi on¢ year 5 (99,508) 75,444 1,446,044 195,681) 45,329 1.415,929 Creditors due beyond one year (764,296} (783.892) 681.748 632,037 Capital and Reserves Inconie and Expeiidlre Account- unrestricted funds 681.748 63? 037 The tnjstees are satlsfied that the charity is entitled to exemption from the provisions of the companie5 Act 2006 (the Act) Telating to the audit of the fiiiancial statenients for the year by virtue of section 477, aiid that no n)ember or meinbers have requested an audit pursuant to sectioii 476 of the Act. The tTUStee5 acknowledge their responsibilities for.. ensuring that the charity keeps adequate accounting records which con)ply with section 386 ofthe Act and, preparing financial staten)ents whicl) give a true and fair view of the state of affairs of the charity as at the end of tl)e financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395, aiid which otl)erwise Comply with the requireinents of the Act relatiiig to financial stateinents, so far as applicable io the charitv. The financial sthtements were approved by the trustees on 21 May 2026 and signed Lin its behalf by.. D Neuwirth Director Company Registration Number: 3946114
OHR TORAH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Aceounting eonvention The finaiicial statements have been prepared uiider the historical cost convention and in accordaiice with the Financial Reportiiig Standard for Smaller Entitie5 2008 and comply with the Statement Of Recoinmended Practice 2005 'Accountiiig aiid Reportin¥ by Cliarities,. Tangible fixed a55ets DepreciatlOTi 15 riot provided in respect of land aiid buildin¥5. Whilst recogiii51ll¥ that the Inve5tinent property of the Charity should be valued at maTket value. the trustees consider that the beneliis of the revaluation do not warrai)t the costs and carry the properties at historic cost. Fund Aceounting General funds are unrestricted funds which are available lor use at the discretion of the trustees ii) furtherance of the general objectives of the Charity and which have not been desigi)ated for other purposes. There are no designated or restricted funds in relation to the activities of the charitable compan!. Incoming resources All incoming resources are included in the SOFA when the charitable company is legally entitled to Ihe income and the amount can be quantified with reasonable accuracy. R¢50urces expended All expenditiire is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the categorv. Where Costs cgnnot be directly attributed to particular headings they have been allocated 10 activities on a basis consistent with the use of resources. Fixed As5et5 Building Property Cogts brought forward Additions 134.665 203,915 Purehase of Bevendon Square 1,163.954 Furniture and Fixtures C05t brought fotward Additions in year Less depreciation 13,288 10,562 2,726 Shares in Subsidiar). Haddon Limited- 5 Ordinary £1 shares Totsl 1.370.600
OHR TORAH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Dirtet Charitable Expenditure Salaries Staff Trainin¥ Professional Fees Pension Software Trips. Outings and Functioi)s Relit and Rates Light and Heat Insurance Repairs and Maintenance Project Specific Restricted Depreciatioi) Printing, postage, ststionery & sundry Bank Charges 88,725 92,796 600 1,286 431 21,959 5,349 1,184 140 27,420 4,033 1,452 10.268 1,600 4,440 10.757 1,870 656 1,612 717 255 129.665 147,925 Debtors Sundry Income Accrued Loaii to Haddon Ltd (Subsidiary) 120 74.228 96.36A 170,712 120 41,844 96,364 138.328 The loan to Haddon Ltd is gecured by a debentuie. Creditors Bank Loaii Expenses Accrued Loa115 Sundry 15.000 57.219 21,265 6,024 99.508 15,000 36,396 44,285 95,681 Staff Cost5 School Salaries 88.725 88.725 92,796 10 Teachers 7. The charity entered into a joint and several loan agreement together with another charity Cl)assidei Belz IMat]chesterl Synagogue Account. The original loan is from The Unity. Tst baiik for an nOUt of £850.000 and 15 secured on the assets of the cliarity. The putpose of the loaii Tha5 to fuiid tlie purchase tsf a building. Ohr Torah liolds title to the buildin¥ and is repaying the loan.
OHR TORAH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 The company owns the total issued share capital of its subsidiary Haddon Ltd which is registered in En(Tland and Wales. io
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OHR TORAH LIMITED I report on the financial ststements of the Trust for the period ended 31 March 2025 which are set out on pages 6-9. Respective responsibilities of trnstees and examiner The tru5tee5 {who are also the directors of the compaiiy for the purpose5 of company lawl are responsible for the preparntion of the accounts. The trustees consider that an audit is not required for this year under section 144{2) of the Charities Act ?0 I l (the 2011 Act) and tl)at an independent examination is needed. The charity's gross income was £204.608 and l am qualified to undertake examination by being a qualilied member ol-the l.C.A.E.W Having satisfied myself that the charity is noi subject to audit under company law and is eligible for independent examination, li is my responsibility to.. Examine the accounts under section 145 of the 2011 Aet., To follow the procedure5 laid do.17 ii) the gFeiieral Directions gFiven by the Charity Conimission under section 14i151(b} of the 201 l Act; and To state whether particiilar matters have ¢om¢ to my attention. Basi5 of independent examiner 5 report My examinatioii M'as Caled out in accordance with the General Directions given by the Charity Con)mis5ioners. An exaininatioii iiicludes a review of the accountin(T records kept by tlie charity aiid a comparison of the accoiints presented with those record5. It also includes consideratioii of aiiy unusual iten)5 or disclosures ii) the account5, and seeking explanation5 from you as trustees conceTniiig any such niatters. The proceduies undertaken do ntst provide all the evidente that would be required in an audit, and ctsnsequeiitly no tspiiiion is given as to whether the accounts piesent a.true and fair view" and the report is limited to those matters set out in the stateinent below. Independent examiner's statement In conneciion with my examination. no matier has come to my attention.. which gives me reasonable cause to believe that in any material respect the requirements to keep accountiiig records in accordaiice with Sectioii 386 of the Companies Act 2006- and to prepare accouiits wliich accord witli tlie accountin¥ records, comply with the accouiitiii¥ requirement5 of Section 396 of the Conipanies Act 2006 aiid with the meth(Kls and principle5 of the Staiement of Recommended Practice.. Accounting and Reporting by Charities have not beeli Inet.. or to which, in iny opinioii, attention sliould be drawn in order to enable proper understandiii¥ of the account5 to be reached. B OLSBERG B OLSBERG & CO CHARTERED ACCOUNTANTS 3 MIDDLETON RD M8 SDT 21 Ma). 2026