Page 1 # **LONDON FRIENDS OF KAMENITZER YESHIVA JERUSALEM FINANCIAL ACCOUNTS YEAR ENDED 31 MARCH 2025** **CHARITY COMMISSION NO: 1084726** Page 2 ## REPORT OF THE TRUSTEES OF ## **LONDON FRIENDS OF KAMENITZER YESHIVA JERUSALEM** 31 March 2025 Trustees: Yecheskel Hoffman Esq. Harvey Freudenberger 49 Eagle Lodge 14 Rostrevor Avenue Golders Green Road London N15 London NW11 Charity Number: 1084726 Governing Document: Trust Deed Bankers: HSBC Plc 312 Seven Sisters Road London N4 2AW Principal Address: 39 Lingwood Road London E5 9BN The Trustees present the accounts for the year ended 31[st] March 2025 and Balance Sheet as at that date. The Trust continued in its sole activity of raising funds on behalf of The Kamenitzer Yeshiva Talmudical College, Jerusalem. All grants during the year are as shown in the accounts. ________________ CHAIRMAN H Freudenberger Page 3 ## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ## **LONDON FRIENDS OF KAMENITZER YESHIVA JERUSALEM** I report on the accounts of the Trust for the year ended 31 March 2025 which are set out on pages 4 to 5. ## Respective Responsibilities of Trustee and Examiner As the charity’s trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43 (7)(b) of the Act, whether particular matters have come to my attention. ## Basis of Independent Examiner’s Report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as trustee, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## Independent Examiner’s Statement In connection with my examination, no matter has come to my attention: (a) which gives me reasonable cause to believe that, in any material respect, the requirements • to keep accounting records in accordance with section 41 of the Act; and - to prepare accounts with accord with the accounting records and to comply with the accounting requirements of the Act - have not been met; or (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Rothfeld Co Services Ltd Medcar House 149A Stamford Hill London N16 5LL 22 December 2025 Page 4 ## **LONDON FRIENDS OF KAMENITZER YESHIVA JERUSALEM** BALANCE SHEET AS AT 31 MARCH 2025 ||2025|2024| |---|---|---| ||£|£| |CURRENT ASSETS||| |Cash at Bank|6,191|1,077| |TOTAL ASSETS|6,191|1,077| |Represented By:||| |Accumulated Fund|6,191|1,077| |_____________________|22 December|2025| |H Freudenberger||| Page 5 ## **LONDON FRIENDS OF KAMENITZER YESHIVA JERUSALEM** ## INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 MARCH 2025 |Incoming Resources
Donations Received
Bank Interest Earned
Total Incoming Resources
Resources Expended
Grants to Kamenitzer Yeshiva
Other small grants
Management Expenses
Total Resources Expended
Incoming (Outgoing) Resources
Balance 1stApril 2024||2025
£
32,297
-
32,297
27,100
-
83
27,183
5,114
1,077
6,191|2024
£
19,688
-
19,688
25,500
-
67
25,567
(5,879)
6,956
1,077| |---|---|---|---| ||||| ||
||| Page 6 ## **LONDON FRIENDS OF KAMENITZER YESHIVA JERUSALEM** ## **Notes to the financial statements** ## **For the year ended 31 March 2025** ## **1. Accounting Policies** ## **1.1. Accounting convention** These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’. ## **1.2. Income** Income is received by way of donations and is included in full in the Statement of Financial Activities when received. ## **1.3. Expenditure** Liabilities are recognised in the year in which they are incurred, |**2. Charitable Activities**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Grants|27,100|25,500| |Total|27,100|25,500|