## **EZRAS YISROEL TRUST**
**Trustees' report and financial statements for the year ended 31 March 2025**
## **EZRAS YISROEL TRUST**
||**Page**|
|---|---|
|Legal and administrativeinformation|**1**|
|Trustees'report|**2**|
|Independent examiner'sreport|**3**|
|Statement of financialactivities|**4**|
|Balancesheet|5|
|Notes to the financialstatements|**6-8**|
## **EZRAS YISROEL TRUST**
## **Legal and administrative information**
Trustees E Low M Twersky R Wosner T Goldman Charity number 1086363 Office 33 Firsby Road London N16 6PX Independent examiner London Accounting Group Ltd 5 North End Road London NW11 7RJ Bankers National Westminster Bank Plc 190 Muswell Hill Broadway London N10 3TF
**Page1**
## **EZRAS YISROEL TRUST**
## **Trustees'report**
## **for the year ended 31 March 2025**
## **Constitution**
The charity is governed by declaration of trust dated 7th February 2001.
## **Organizational structure**
The trustees have served throughout the year. The power to appoint new trustees is vested in the current board. All funds are raised by the trustees.
## **Objects for public benefit**
The objects of the charity are:
- the advancement of education amongst Jews originating from Yemen,
- the relief of poverty and illness amongst persons of the Jewish faith and in particular amongst Jews originating from Yemen.
- to provide help and support for persons of the Jewish faith seeking asylum in the United Kingdom from any part of the world.
The trustees have considered the Charity Commission's general guidance on public benefit.
## **Review of activities and achievements**
The trustees have received less donations this year however the demand was still high and therefore run into a deficit. This should be rectified the following year.
## **Reserve policy**
The charity does not have a specific reserve policy. All appeals for assistance are considered and grants are made in accordance with the circumstances and funds then available.
## **Risk review**
The trustees have reviewed the major risks that the charity faces and confirm that they have established systems to mitigate them.
## **Statement of trustees' responsibilities**
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during that year.In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the trust deed. They are also responsibleforsafeguardingtheassetsofthecharityandhencefortakingreasonablestepsforthepreventionand detection of fraud and other irregularities.
This report was approved by the trustees on 26[th] January 2026 and signed on their behalf by
## **Trustee**
**Page2**
## **EZRAS YISROEL TRUST**
## **Notes to the financial statements**
## **for the year ended 31March 2025**
## **Independent examiner's report to the trustees on the unaudited financial statements of EZRAS YISROEL TRUST.**
I report on the financial statements of the trust for the year ended 31March2025.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section144(2)of the Charities Act 2011 (the 2011 Act)and that an independent examination is needed.
- It is my responsibility to:
- examine the accounts under section 145 of the 2011Act;
- to follow procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b)ofthe2011Act;and
- to state 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 Commission. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit ,and consequently no opinion is given as to whether the accounts present 'a true and fair view 'and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination ,no matter has come to my attention:
- (1)which gives me reasonable cause to believe that, in any material respect ,the requirements
- to keep accounting records in accordance with section130of the 2011Act;and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the2011Act
have not been met ;or
- (2)to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Samuel Feigenblatt FCCA London Accounting Group Ltd**
## **5 North End Road**
**London NW11 7RJ**
## **26 January 2026**
**Page3**
## **EZRAS YISROEL TRUST**
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025
|Notes
**INCOMING RESOURCES**
Voluntary income
**Total Incoming resources**
**RESOURCES EXPENDED**
**Costs of charitable activities**
Aid
2
Education
3
**Governance costs**
4
**Total resources expended**
**NET INCOMING/(OUTGOING)**
**RESOURCES**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Total 2025
£
149,456
149,456
96,687
17,783
4,757
119,227
30,229
-59,384
**-29,155**|Total 2024
£
132,526|
|---|---|---|
|||132,526
166,866
18,040
16,963|
|||201,869
-69,343
9,959|
|||**-59,384**|
The Notes form part of the financial statements
**-4-**
## **EZRAS YISROEL TRUST**
|2025
Notes
£
£
**CURRENT ASSETS:**
Cash at bank and in hand
484
484
**CREDITORS: amounts falling**
**due within one year**
6
-29,639
**Net Current assets/(liabilities)**
-29,155
**Total assets less current**
-29,155
**liabilities**
**NET CURRENT ASSETS:**
-29,155
**FUNDS**
7
Unrestricted funds
-29,155
**TOTAL FUNDS**
-29,155
BALANCE SHEET
31-Mar-25|2024
£
£
21
21
-59,405
-59,384
-59,384
-59,384
-59,384
-59,384|2024
£
£
21
21
-59,405
-59,384
-59,384
-59,384
-59,384
-59,384|
|---|---|---|
||||
|||-59,384
-59,384|
|||-59,384|
|||-59,384|
Approved by the board of Trustees on: 26 January 2026 And signed on their behalf by:
Trustee
The Notes form part of these financial statements
**-5-**
## **EZRAS YISROEL TRUST**
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025
## 1 **ACCOUNTING POLICIES**
## **Accounting convention**
These accounts have been prepared in accordance with the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective January 2015). In preparing the accounts, the charity follows best practice as laid down in the Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP) issued in March 2005. Where there is a conflict between the FRSSE and the SORP, the SORP has been adopted in accordance with paragraph 419ff of the SORP.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Resources expended are recognised in the year in which they are incurred
Cost of generating funds are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
**6**
## **EZRAS YISROEL TRUST**
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025
|2
**Aid**
Rent and household expenses
Food and clothing
Weddings
Holidays
Grants
3
**Education**
Education
4
**Governance costs**
Staff costs
Accountancy fees
Professional fees
Sundries
Software
Interest and charges|2025
£
18,661
2,070
21,023
12,130
42,803
96,687
2025
£
17,783
17,783
2025
£
3,173
840
390
174
180
4,757|2024
£
28,529
15,092
29,005
9,319
84,921|
|---|---|---|
|||166,866
2024
£
18,040|
|||18,040
2024
£
14,450
780
480
425
696
132|
|||16,963|
## 5 **Trustees' emoluments**
No trustee received remuneration, allowance for or reimbursement of expenses.
7
## **EZRAS YISROEL TRUST**
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025
|6
**CREDITORS**
**DUE WITHIN ONE YEAR**
Accruals
Other Creditors|2025
£
840
28,799
29,639|2024
£
720
44,835|
|---|---|---|
|||45,555|
- 7 **MOVEMENTS IN FUNDS**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.04.24 Net movement
in funds
-59,384
30,229
-59,384
30,229
are as follows:
Incoming
Rescources
resources
expended
£
£
149,456
119,227
149,456
119,227|At 31.03.25
£
-29,155|
|---|---|---|
|||-29,155|
|||Movement in
funds
£
30,229|
|||30,229|
## 8 **RELATED PARTY**
Donations received includes amounts aggregating £146,125 from companies connected to the Trustees.
**8**