CHARITY REGISTRATION NUMBER: 1090784
THE ZECHARIA CHARITABLE TRUST
Unaudited Finaneial Statements
For the year ended
31 March 2024
COHEN ARNOLD
CHARTERED ACCOUNTANTS
LONDON NWI I OPU

THE ZECHARIA CHARITABLE TRUST
Finydneial Statements
Year ended 31 March 2024
PAGES
Trustees, Annual Report
Ito2
Independent examinerfs report to the trustees
Statement of Financial Activities
Ststement of Financial Position
Notes to the Financial Statements
6t012

THE ZECHAIUA CHARITABLE TRUST
Trustees, Annual Report
Year ended 31 March 2024
The trustees present their report and the unaudited financial statements of the charity for the year ended
31 March 2024.
Reference and administrative details
Registered charity name
Charity registration number
Principal olTice
The Zecharia Charitable Trust
1090784
141 B Upper Clapton Road
London
E5 9DB
The trustees
Mr E Englander (Chainnan)
Mr J L Weiss
Mr P N Brander
Independent examiner
Asher Sternlicht FCA
Cohen Arnold
Chartered Accountants
New Burlington House
1075 Finchley Road
London
NWII OPU
Structsrej governance and managemeot
Governing Document
The charity is governed by a Trust Deed dated 14 September 2001 .
Appointment and Recruitment of Trustees
The Trustees administer the day-to-day affairs of the charity. Every Trustee holds office until he/she
shall dle or shall cease to hold office by virtue of the Trust Deed.
None of the trustees have any beneficial interest in the charity.
Wher¢ ther¢ is a requirement for new Trustees, these would be identified and appointed by the remaining
Trustees. The Chainnan of the Trustees would be responsible for the induction of any new Trustee,
which involves awareness of a Trustee's responsibilities, the governing document, administrative
procedures, the history and philosophical approach of the Charity. A new Trustee would receive copies
of the previous year, s annual report and accounts with dctail¢d explanation thcreof.
Risk Management
The trustees have identified and reviewed the major risks to which the Charity is exposed, in particular
those related to the operations and finance of th¢ Charity and are sat15fied that systems are in place to
mitigate those risks.
It is recognised that systems can only provide reasonable but not absolute assurance that major risks
have been adequately managed.

THE ZECHARIA CHARITABLE TRUST
Trustees, Annual Report (eontsnNed)
Year ended 31 March 2024
Objectives and activities
The Charity is established to further those pu￿OseS both in the United Kingdom and abroad recognised
as charitable by English Law. Pursuant to the objects and having regard to the guidance of the Charity
Commission relating to Public Benefit, the Trnstees made grants to religious, educational and
organisation for the relief of poverty.
Grant Making Policy
The Trustees are approached for donations by a wide variety of charitable institutions operating in the
United Kingdom and abroad. The Trustees consider all requests which they receive and make donations
based on the level of funds available.
Grants and donations in the year totalled £76,750 (2023: £45,475).
Flnancial review
Income from donations and investments aggregated £59.545. Total resources expended were £85,568
resulting in net deficit of £26,023.
The Charity's Statement of Financial Activities shows a net deficit of £26,023 (2023: £4 1,660 surplus)
and total reserves of £763,291 (2023: £789,314).
The financial results of the Charity's activities for the year to 31 March 2024 are fully reflected in the
attached Financial Statetnents together with the Notes thereon.
Reserves Policy
The Reserves Policy of the Trustees is to maintain unrestricted funds, which are the free reserves of the
Charity, at a level they consider appropriate to the Charity's needs taking into account likely future
requirements.
PIAns for future periods
The Trustees plan to continue making distributions in accordance with their grant-making policy and to
ensure that the ability to generate sufficient income is maintained to achieve that end.
The trustees, annual report was approved on X. SASJL*tr_y&ofand signed on behalf of the board of
trustees by:
Mr E Englan
Trustee
er

THE ZECHAIUA CHARITABLE TRUST
Independent Examiner's Report to the Trustees of
The Zecharia Charitable Trust
Year ended 31 March 2024
I report to the trustees on my examination of the financial statemcnts of The Zecharia Charitable Trust
(Ihe charity,) for the year ended 31 March 2024.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the charity you are responsible for the preparation of the financial slalements in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charity's financial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charity Commission under section 145(5Xb) of the Act,
INDEPENDENT EXAMINER'S STATEMENT
I have Completed my examination. I confirni that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting record5 were not kept in respect of the charity as required by section 130 of the
Act; or
the financial statements do not accord with those records. or
the financial statements do not comply with the applicable requirements concerning the form
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts givc a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no 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.
Asher
tei'nlicht FCA
Independent examiner
COHEN ARNOLD
Chartered accountants
New Burlington House
1075 Finchley Road
LONDON
NWI I OPU
Date:
2025

THE ZECHARIA CHARITABLE TRUST
Statement of Financial Activities
31 March 2024
2024
Unrestricted
funds Total fuads Total funds
2023
Note
Income and endowments
Donations and legacies
Investment income
35,400
58,916
59,545
59,545
Total income
59,545
59,545
94,316
Expenditure
Expenditure on raising funds:
Investment management costs
Expenditure on charitable activities
Total expenditure
(7,677)
(77,891)
(85,568)
(7,67D
(77,891)
(85,568)
(6,116)
(46,540)
(52,656)
70
Net gains on investments
Net {expeDditure) / income and net movement in fuDds
(26,023)
(26,023)
41,660
Reconciliation of funds
Total funds brought forward
TotAI funds carried forward
789,314
789?14
747,654
763,291
763291
789,314
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 page$ 6 to 12 form part of these financial statements.

THE ZECHARIA CHARITABLE TRUST
Statement of Financial Position
31 March 2024
2024
2023
FAxed assets
Invcstments
13
755,000
755,000
Current assets
Debtors
Cash at bank and in hand
14
7,988
28,787
10,167
51,074
61,241
36,775
Creditors: Amounts falling due
within one year
Iyet current assets
15
(28,484)
(26,927)
8,291
763,291
763291
34.314
Total assets less current liabilitle8
789,314
789,314
Net assets
Funds of the charity
Unrestricted funds
763,291
763,291
789,314
789,314
Total charity funds
16
These financial statements w¢re approved by the board of trustees and authorised for issue on
)￿￿￿_,¥.￿nd are signed on behalf of the board by:
Mr E Englander
Trustee
The notes on pages 6 to 12 form part of these fJnanci815tstements.

THE ZECHARIA CHARITABLE TRUST
Notes to the Financial Statements
Year ended 31 March 2024
General informatioD
The charity is registered charity in England and Wales and is unincorporated. The address of the
principal office is 141B Upper Clapton Road, London, E5 9DB.
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 Ststement 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 Charities Act 2011.
Accounting policies
Basis of preparatlOD
The financial statements have been prepared on the historical cost basis, as modified by th¢
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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 An the period in which the estimate is revised if the revision
affects only that period, or in the period of the r¢vision and future periods if the revision affects
both current and future periods.
The valuation of investment properties is inherently subjective, depending on many factors.
including the individual nature of each property, its location and expected future net rental values,
market yields and comparable market transactions. Therefore the valuations are subject to a degree
of uncertainty and are made on the basis of assumptions which may not prove to be accurat¢,
particularly in periods of difficult market or economic conditions.
Income tax
The charity is not liable to direct taxation on its income or gains, whether realised or not, as it falls
within the various exemptions liable to registered charities. Accordingly, the charity does not
recognise any deferred tax liability on revaluations of investments as no tax would be du¢ in the
event of a disposal as the charity would benefit from the relevant exemptions, as it will apply all
funds for qualifying charitable purposes.

THE ZECHARIA CHARITABLE TRUST
Notes to the Financial Statements (eortllnued)
Year ended 31 March 2024
Accounting policies (continued)
Investment Properties
Investment properties are properties which are held either to earn rental income or for capital
appreciation or for both. Investment properties are recognised initially at cost.
Subsequent to initial recognition -
(i) Investment properties whose fair value can be measured reliably without undue cost or effort
are held at fair value. Any gains or losses arising from Changes in the fair value are recognised in
the income and expenditure account in the period that they arise. and (li) No depreciation is
provided in respect of investment properties applying the fair value model.
Investment property fair value is deterniined by the trustees based on professional valuations, their
understanding of property market conditions and the specific properties conccrncd using a sales
valuation approach, derived from reccnt compaTable transactions on the market, adjusted by
applying discounts to reflect status of occupation and condition.
Acquisitions and disposals of properties
Acquisitions and disposals of properties are considered to take place at the legal completion and
are included in the financial statements accordingly.
Trade debtor5
The trustees use details of the age of trade debtors and the status of any disputes together with
external evidence of the credit status of the counterparty in making judgements concerning any
need to impair the carying values.
Fund accounting
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 are funds subject to specific restricted conditions imposed by donors. There are
no restricted funds as at the Balance Sheet date.
tksignated fund5 are funds which have been set aside at the discretion of the trustees for specifi
purposes. There are no designated funds as at the Balance Sheet date.
Incoming resources
All incoming resources arc included in the statement of financial activities when entitlement has
passed to the charity. it Is probablc that the economic bcnefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is reco￿]sed when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are includ¢d for the
contribution of general volunteers.

THE ZECHARIA CHARITABLE TRUST
Notes to the Financial Stydtements (continuéd)
Year ended 31 March 2024
Accounting policies fconilhued)
Incoming resources (Continued)
income from contracts for the supply of services is rccognised with the dclivery of the
contracted service. This is classified as unrcstricted funds unlcss there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the ststement of financial
activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events. non-
charitsble trading activities, and the sale of donated gth)ds.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activiti¢s that further its charitable aims for the benefit of its beneficiaries. including those
support costs and costs relating to th¢ governance of th¢ charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Dir¢¢t costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. j ustifiable and consistent basis.
Grants payable
These are only recognised in the accounts when a commitsnent has been made and there are no
conditions to be met relating to the grant which remain in the control of th¢ charity.
Finaneial instruments
A financial asset or a financial liability is recognised only when the entity becomes a paty 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.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impaiment at the end of each r¢porting date. If the￿ is objective cvid¢n¢e of impaimicnt, an
impairmcnt loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
Any reversals of impairn]ent are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carying amount would have
been had the impairment not previously been recognised.

THE ZECHARIA c￿￿UTABLE TRUST
Notes to the Financial Statements (cantinued)
Year ended 31 March 2024
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
35.400
35,400
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Income from UK investment
properties
Interest receivable
58,703
842
58,703
842
58,724
192
58,724
192
59,545
59,545
58,916
58,916
Investment management costs
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Investment property management
costs
7.677
7,677
6,116
6,116
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Furftds
2024
Funds
2023
Donations Paid
Support costs
76,750
76,750
1,141
45.475
1,065
45,475
1,065
46,540
77,891
77.891
46.540
Expenditure on cbaritable activities by activity type
Grant
funding of
activities
Support Total fuDds Total funds
cost5
2024
2023
Donations Paid
Governance costs
76,750
76,750
1,141
45,475
1,065
46,540
1,141
76,750
1,141
77,891

THE ZECHARIA CEL41UTABLE TRUST
Notes to the FiDancial Statements (confinued)
Year ended 31 March 2024
Analysis of grants
2024
2023
Grants to institutions
Donations Paid
76,750
45,475
Total grants
76,750
45,475
All donations were made to charities whose objectives are in line with the objectives of the charity.
The composition of donations is shown below.
01am Chessed Yiboneh
VHLT Limited
56,750
20.000
76.750
10. Net income
Net income is stated after charging:
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,005
930
I l. Staff costs
No salaries or wages have been paid to employees during the year.
No staff were employed by the charity during the reporting period
12. Trustee remuneration and expenses
No salaries or wages have been paid to employees, including the trustees, durtng the year. The
harity did not meet any individual expenses incurred by the trustees for services provided to the
charity.
io-

THE ZECHARIA CHAIUTABLE TRUST
Notes to the Financial Statements leoiiiints£d)
Year ended 31 March 2024
13. Investments
Investment
properties
Total
Valuation
At l April 2023 and at 31 March 2024
755,000
755,000
Carrying amount
At 31 March 2024
755,000
755,000
755,000
At 31 March 2023
755,000
The charity's inv¢stment properties were valued by the trustees at 31 March 2024 based on
the trustees, understanding of property market conditions and the specific properties
concerned, using a sales valuation approach, derived from recent comparable transactions on
the market, adjusted by applying discounts to reflect status of occupation and condition.
b. The historical cost of the properties is £1,004 (2023: £1,004).
14. Deblors
2024
2023
Rents and charges receivable
Other debtors
5,288
2,700
6.702
3,465
10,167
7,988
15. Creditors: amounts falling due Ivitbin one year
2024
2023
Trade creditors
Other creditors
10,121
18,363
10,240
16,687
26,927
28,484
16. Analysls of charitable funds
Unrestricted funds
Atl
April
2023
At31
March
2024
Income Expenditure
General funds
789,314
59,545
(85,568)
763291
Atl
April
2022
At31
March
2023
Income Expenditure
General funds
747,654
94,316
(52,656)
789J14

THE ZECHARIA CHARITABLE TRUST
Notes to the Financial Statements (eonllnued)
Year ended 31 March 2024
17. Analysis of net assets between funds
Unrestricted Total Funds Unrestricted Tolal Funds
Funds
2024
Funds
2023
Investments
Current assets
Creditors less than one year
Net assets
755,000
36,775
(28,484)
763,291
755,000
36,775
(28,484)
763,291
755,000
61,241
(26,927)
789,314
755,000
61,241
(26,92D
789J14
18. Related parties
There have been no related party transactions in the reporting period that require disclosure.
12-