REGISTERED CHARITY NUMBER: 1092194
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
TOMCHEI AVREICHIM
Joseph Kahan Associates LLP Chartered Accountants 923 Finchley Road London NW11 7PE
TOMCHEI AVREICHIM
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Statement of Financial Position | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
TOMCHEI AVREICHIM
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity empower the Trustees to make payments in accordance with their charitable objects, which are the relief of poverty; the relief of the aged, feeble and infirm; the advancement of Orthodox Jewish religious education; and the advancement of the Orthodox Jewish religion.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the year the charity has continued to make charitable donations at the Trustees' discretion. The Trustees review the level of charitable funds from time to time to determine amounts that may be paid out in accordance with the charity's objectives.
FINANCIAL REVIEW
Financial position
The Statement of Financial Activities shows a deficit for the year of £1,060 (2024: a surplus of £9,451) and our reserves stand at £24,670 (2024: £25,730) in total.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1092194
Principal address
c/o Isaac Rudzinski 36 Chardmore Road Stamford Hill London N16 6JD
Trustees
I Rudzinski D Newman L I Miller
Independent Examiner
Joseph Kahan Associates LLP Chartered Accountants 923 Finchley Road London NW11 7PE
Page 1
TOMCHEI AVREICHIM
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Approved by order of the board of trustees on 12 November 2025 and signed on its behalf by:
I Rudzinski - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TOMCHEI AVREICHIM
Independent examiner's report to the trustees of Tomchei Avreichim
I report to the charity trustees on my examination of the accounts of Tomchei Avreichim (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm 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 records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts 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 give 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.
Joey Joseph
Joseph Kahan Associates LLP Chartered Accountants 923 Finchley Road London NW11 7PE
12 November 2025
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TOMCHEI AVREICHIM
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 116,925 EXPENDITURE ON Charitable activities Direct charitable expenditure 117,985 NET INCOME/(EXPENDITURE) (1,060) RECONCILIATION OF FUNDS Total funds brought forward 25,730 TOTAL FUNDS CARRIED FORWARD 24,670 |
2024 Total funds £ 123,831 |
|---|---|
| 114,380 | |
| 9,451 16,279 |
|
| 25,730 |
The notes form part of these financial statements
Page 4
TOMCHEI AVREICHIM
STATEMENT OF FINANCIAL POSITION 31 MARCH 2025
| 2025 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 24,670 NET CURRENT ASSETS 24,670 TOTAL ASSETS LESS CURRENT LIABILITIES 24,670 NET ASSETS 24,670 FUNDS 4 Unrestricted funds 24,670 TOTAL FUNDS 24,670 |
2024 Total funds £ 25,730 |
|---|---|
| 25,730 | |
| 25,730 | |
| 25,730 | |
| 25,730 | |
| 25,730 |
The financial statements were approved by the Board of Trustees and authorised for issue on 12 November 2025 and were signed on its behalf by:
I Rudzinski - Trustee
The notes form part of these financial statements
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TOMCHEI AVREICHIM
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
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continued...
TOMCHEI AVREICHIM
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Charitable activities Direct charitable expenditure NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 4. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
At 1.4.24 £ 25,730 25,730 Incoming resources £ 116,925 116,925 |
Unrestricted fund £ 123,831 114,380 9,451 16,279 25,730 Net movement At in funds 31.3.25 £ £ (1,060) 24,670 (1,060) 24,670 Resources Movement expended in funds £ £ (117,985) (1,060) (117,985) (1,060) |
|---|---|---|
continued...
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TOMCHEI AVREICHIM
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
4. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.23 £ Unrestricted funds General fund 16,279 TOTAL FUNDS 16,279 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 123,831 TOTAL FUNDS 123,831 |
Net movement At in funds 31.3.24 £ £ 9,451 25,730 9,451 25,730 Resources Movement expended in funds £ £ (114,380) 9,451 (114,380) 9,451 |
Net movement At in funds 31.3.24 £ £ 9,451 25,730 9,451 25,730 Resources Movement expended in funds £ £ (114,380) 9,451 (114,380) 9,451 |
|---|---|---|
| 9,451 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.23 | in funds | 31.3.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 16,279 | 8,391 | 24,670 |
| TOTAL FUNDS | 16,279 | 8,391 | 24,670 |
continued...
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TOMCHEI AVREICHIM
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
4. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 240,756 240,756 |
Resources Movement expended in funds £ £ (232,365) 8,391 (232,365) 8,391 |
Resources Movement expended in funds £ £ (232,365) 8,391 (232,365) 8,391 |
|---|---|---|---|
| 8,391 |
5. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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TOMCHEI AVREICHIM
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Total incoming resources EXPENDITURE Charitable activities Grants to individuals Total resources expended Net (expenditure)/income |
2025 £ 116,925 116,925 117,985 117,985 (1,060) |
2024 £ 123,831 |
|---|---|---|
| 123,831 114,380 |
||
| 114,380 | ||
| 9,451 |
This page does not form part of the statutory financial statements
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