COMPANY REGISTRATION NUMBER: 4311026
CHARITY REGISTRATION NUMBER: 1092266
Torah Vodaas Limited
Company Limited by Guarantee
Financial Statements
31 August 2024
COHEN ARNOLD
Chartered accountants & statutory auditor
New Burlington House
1075 Finchley Road
LONDON
NWII OPU

Torab Vodaas Limited
Company Lknited by Guarantee
Financial Statements
Year ended 31 August 2024
Pages
Ito4
Trustees, annual report (incorporating the directovs report)
Independent auditor's report to the members
Statement of fllW]cial activities (including income and expenditure
account)
Statement of financial position
Statement of cash flows
5t09
10
11
12
Notes to the fmancial statements
13to19

Torah Vodaas Limited
Company Limited by Guarantee
Trustees, Annual Report ￿nCOrporatIng the Directorls Report)
Year ended 31 August 2024
The trustees. who are also the directors for the purposes of company law, present their report and the
f￿anCIal statements of the charity for the year ended 31 August 2024.
Ref¢rence and administrative d¢tails
Torah Vodaas Limited
Reglstered charity name
Charlty registrgtion number
Company reglstratlon number 4311026
Prlnclpal office and reglstered Torah Vodaas Primary School
office
Brent Park Road
London
NW9 7AJ
1092266
The trustees
Mr S Klor
Mr A L Levison
Mr J Bamberger
Cohen Arnold
Chartered arKountants & statutory auditor
New Burlington House
1075 Finchley Road
LONDON
NWII OPU
Audltor
Bankers
The Royal Bank of Scotland
24 Lea Road
DronfIeld
Debyshire
S18 ISB

Torah Vodaas Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (coNdnuÉd)
Year ended 31 August 2024
Structureg governance and management
Le¥ul Slxlus
The Charity, which runs Torah Vodaas Primary School, was incorporated on 25th October 2001. As
the Charity is a Company limited by guarantee, its governing documents are its Memorandum and
Articles of Association.
Management
The Charity is run by the Trustees, who are also directors for the purpose of company law, who act in
an honorary capacity. The day to day affairs of the Charity are administered by the head teacher.
Appointment Training and Reeruitment of Trustees
There are currently no plans to appoint new trustees.
Should the situation change in the future, suitable recruitment and training procedures will be applied
and the new Trustees will be inducted into the workings of the Charity by the existing Trustees and
givcn access to the Charity Commission publications.
None of the trustees have any beneficial interest in the charity.
Risk Management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those to ihe
operation5 and finances of the Charity* and is satisfied the systems are in place to mitigate its exposure
to those risks.
It is recognised that systems can only provide reasonable but not absolute assurance that major risks
have becn adcquotely manoged.
Objective5 and actlvities
The Company is established for charitable purposes, its objects being to advance Jewish religious
educatlon and education generally and in particular to establish and maintain a primary school in
London for boys of the Jewish faith.
The Charity operates the Torah Vodaas Primary School for Boys, which is based in North West
London, and aims to provide its pupils with a sound education of the highest order, providing religious
and secular education in accordance with the doctrines and principles of Orthodox Judaism.
Tlie ti'ustees Confmn that they havc rcfcrred to ihe guidance contained in the Charity's Commissinn's
general guidance on public benefit when reviewing the Charity's aim and objectives and in planning
future activities.

Torah Vodaas Limited
Company Limited by Guarantee
Trusteesl Annual Report ￿nCOrpOratIng the Director's Report) (eonllftued)
Year ended 31 August 2024
Aehievements and performance
The Charity has continued to provide a first class education to the pupils and continues to enjoy the
support of the pupils, parents. The school has gone from strength to strength and is continuing to
provide an excellent education for the children enrolled.
The school also operates a club that serves the local community for those parents who want to drop
their children off early morning and during out of school hours.
The financial results for the year under review are set out in the attached Financial Statements together
with the Notes thereon,
Financial review
Reserves Policy
The policy of the Charity is firstly to meet the day to day costs of running the school. Any surylus
reserves are utilised to improve the school's situation with regards to accornmodation and equipment,
and also, if possible, to retain as a buffer for fijture unforese¢n circumstances. There are no restrictions
on the Charity's powers to invest surplus funds,
As at 31 August 2024 the charity had £219,712 unrestricted funds, The Charity had net current
liabilities of £89,261,
The Trustees consider that an adequate level of resources will be available to the Charity to fund
charitable expenditure and day to day running costs of the school.
The Fiiiancial Statements have been prepared on a going concern based upon the assumption of the
continued financial support from the community and the charity's loan crcditors. The Ti'uslecs are of
the opinion that such support will be forthcoming.
Plans for future perlods
The Trustees consider that the success of the school over the last few years indicates the
appropriateness of the Charity's strategy. The Trustees plan to Continue to further th¢ objectives of the
Charity of providing on a non-profit basis good religious and secular education to Jewish children of
primary school age, by supporting the school and funding its activities,
Trustees respon51bllities statem eul
The trustees, who are also directors for the purposes of company law, are responsible for preparing th¢
trustees, report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period,
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estimates that are reasonablc and prudent,
prepare the financial staternents on the going concern basis unless It 15 inappropriate to presume
that the charity will continue in business.

Torah Vodaas Limited
Company Limited by Guarantee
Tn￿tees, Annllal Report UncorporatiA]g the Directorls Report) (ets•EIEftued)
Year ended 31 August 2024
The trustces are responsible for kceping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with rcasonable accuracy at any time the fjnancial
position of the charity and enable them to ensure that the fmancial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who 15 a trustee at the date of approval of this report confirnls that:
so far as they are aware. there is no relevant audit inforniation of which the charity'5 auditor is
unaware; and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audit inforniation and to establish that the charity's auditor is aware of that
infonnation.
The auditor is deemed to have been re-appointed in accordance with s¢¢tion 487 of the Companies Act
2006.
Small eompany provlslons
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 30 June 2025 and signed on behalf of the board of
trustees by:
Mr S Klor
Trustee

Torah Vodaas Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Torah Vodaas Limited
Year ended 31 August 2024
Opinion
We have audited the financial statements of Torah Vodaas Limited (the 'charity') for the year ended
31 August 2024 which comprise the statement of fmancial activities (including income and
expendithre account), statement of financial position, statement of cash flows and the related notes,
including a summary of Significant accounting policies. The financial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial stat¢ments:
give a true and fair view of the stat¢ of the charity's affaTrs as at 31 August 2024 and of its
incoming resources and application of resouices. including its income and cxpendituie, for the
year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice,
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplThloTr
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK))
and applicable law. Our responsibilities under those standards are furtheT described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatfing to going ¢oncerD
In auditing the financial statements. we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on th¢ work we have peTfomied, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively. may cast significant doubt on the charity's
ability to continue as a going concern for a period of at l¢ast twelve months from when the financial
statements are authorised for issu¢.
Our responsibilities and the responsibilities of the truste¢s with respect to going concern are described
in the r¢l¢vant sections of this report.

Torah Vodaas Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Torah Vodaas Limited
Year ended 31 August 2024
Other informatlon
The other inforniation comprises the information included in the annual report. other than the flnancial
statements and our auditor's report thereon. The trustees are responsible for the other inforniation. Our
opinion on the financial statements does not cover the other inforn]ation and, except to the extent
otherwise explicitly stated in our report, we do not express any forni of assurance conclusion theTeon.
Iii conneclivn with our audit of the financial statements, our responsibility is to read the other
infonnation and, in doing so, consider whether the other infonnation is materially inconsistent with the
financial statements or our knowledge obtained in the audit or othenvise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misststement in the financial statements or a material
misstatement of the other information. If, based on the work we have perfornied, we conclude that
there is a material misstatement of this other inforniation, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companles Aet 2006
In our opinion, based on the work undertaken in the Course of the audit:
the inforniation given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we gre requlred to report by exception
In the light of the knowledge and understanding of the charily and its environment obtained in the
course of the audit, we have not identified material misstatemenls in the trustees, report.
We have nothing to report in respect of the following matt¢rs in relation to which the Companies Act
2006 requires us to report to you if, in our opinion:
adequate a¢¢ounting records have not been kept, or returns adequate for our audit have not b¢¢n
received from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosur¢s of trustees, remuneration specified by law are not made; or
we have not received all the inforniation and explanation5 we require for our audit. or
the trustees were not entitled to prepare th¢ fmancial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.

Torah Vodaas Limited
Company Limited by Guarantee
Independent Auditor's Report to the Ivlembers of Torah Vodaas Limited (eoprflKMedJ
Year ended 31 August 2024
Responsibilltfies of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfIed that they give a true and fair view, and for such inlernal control as
the trustees detennine is necessary to enable the preparation of financial staternents that are free from
material misstatement, whether du¢ lo fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audlt of the finanelal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are Capable of detecting
i￿egUlar1ties, including fraud is detailed below..
We obtained an understanding of the legal and regulatory frameworks that are applicable to the
charity through discussion with the trustees and identified financial reporting legislation and charity
legislation as being most significant to these financial statements.
We Communicated these identified frameworks amongst our audit team and remained alert to any
indications of non-cornpliance throughout the audit. We ensured that the engagement team had
sufficient competenc¢ and capability to identify or recognis¢ non-compliance with the laws and
regulations.
We discussed with the trustees th¢ policies 8nd procedures regarding complianc¢ with these legal
and regulatory frameworks.
We assessed the susceptibility of the charity's financial statements to material misstatement due to
non-compliance with Icgal and regulatory frameworks, including how fraud might occur, by enquiry
with the trustees during the planning and finalisation phases stages of our audit. The Susceptibility to
such material misstatement was det¢rn]ined to be low.
Based on thi5 understanding, we designed our audit procedure5 to identify non-compliance with
the identified legal and regulatory frameworks, which were part of our procedures on the related
financial statement items,

Torah Vodaas Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Torah Vodaas Limited (conilmted)
Year ended 31 August 2024
As part of an audit in accordance with ISAS (UK), we exercise professional judgmcnt and maintain
professional scepticism throughout the audit. We also.,
Identify and assess th¢ risks of material misstatement of the financial statements, whether due to
fraud or error, design alld perforn) audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion, The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions. misTeprcscnt&tions, or the
override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that ar¢ appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the approprlateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may ¢ast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditor, s report to the related disclosures in the financial 5taternents or, if such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up
to the date of our auditor's report. However, future events or conditions may cause the charity to
cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the fmancial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation.

Torah Vodaas Limited
Company Limited by Guarantee
Independent Auditorls Report to the Members of Torah Vodaas Limited (c&nllw
Year ellded 31 August 2024
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's
members those matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent perniitted by law, we do not accept or assume responsibility to anyone other than
the charity and the charity's mcmbers as a body, for our audit work, for this report, or for the opinions
we have fornied.
Davld Goldberg (Selllor Statutory Auditor)
For and on behalf of
Cohen Arnold
Chartered accountants & statutory auditor
New Burlington House
1075 Finchley Road
LONDON
NWI I OPU
30 June 2025

Torah Vodaas Limited
Company Limited by Guarantee
Statement of Financial Activjities
(ineluding income and expenditure account)
Year ended 31 August 2024
2024
Unrestricted
funds Total funds Total funds
2023
Note
Income and endowments
Donations and legacies
Charitable activities
Other income
1,243,865
1,126,558
10,000
2,380,423
1,243,865
1,126,558
10,000
2,380,423
1,284,586
1,038,711
10,000
Total income
2,333,297
Expenditure
Expenditure on raising funds..
Costs of raising donations and legacies
Expenditure on charitable activities
Total expenditure
(24,791)
(24,791)
(13.209)
9,10 (2,351,339) (2,351,339) (2.336,178)
(2,376,130) (2,376,130) (2,349,387)
Net ineome/(expenditure) and net movement In funds
4,293
4,293
(16,090)
Reconclllatlon of funds
Total funds brought forward
Total funds earrled forward
215,419
219,712
215,419
219,712
231,509
215,419
The statement of financial activities includes all gains and losses re¢ognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 13 to 19 forrn part Dr these fin4n¢ial statements.
io-

Torah Vodaas Limited
Company Limited by GuarAntee
Statement of Financial Position
31 August 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
Current assets
Debtors
Cash at bank and in hand
16
308,973
339,152
17
22,480
223,188
245,668
(334,929)
41,215
129,524
170,739
(294,472)
(89,261) (123,733)
219,712
215,419
219,712
215,419
Creditors: amounts falling due wlthin one year
Net curreDt liabllltles
18
Total assets less current Ilabllities
Net assets
Funds of the charlty
Unrestricted funds
219,712
219,712
215,419
215,419
Total ¢harlty funds
20
These fmancial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 30 June
2025, and are signed on behalf of the board by:
Mr S Klor
Trustee
The notes on PAg¢$ 13 to 19 form purt of these finaneiil statements.
li-

Torah Vodaas Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 August 2024
2024
2023
Cash flows from operating actlvllles
Net income/{expenditure)
Adjustmentsfor..
Depreciation of tangible fixed assets
Accrued expenses/(income)
Changes in..
Trade and other debtors
Trade and other creditors
4293
(16,090)
77,244
600
84,788
{86,255)
18,735
39,857
140,729
140,729
(23,774)
98,808
57,477
Cash generated from operations
Net cash from operating activities
57,477
Cash flows from Investing actlvities
Purchase of tangible assets
Net cash used in investing activilies
(47,065)
(47,065)
(22,828)
(22,828)
Net Increase in eash and cash equlvalents
Cash and cash equivalents gt beglnning of year
Cash and cash equlvalents at end of year
93,664
129,524
223,188
34,649
94,875
129,524
The notes on pages 13 to 19 form part of these finan¢lal statements.
-12-

Torah Vodaas Limited
Company Limited by Guarantee
Iyotes to the Financial Statements
Year ended 31 August 2024
General Information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Torah Vodaas Primary School, Brent Park Road, London, NW9 7AJ.
Statement of compliance
These fmancial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in Éhe UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Aeeountlng pollcles
Basls of preparatlon
The financial statements have been prepared on the historical cost basis.
The fInancial statements are prepared in sterling, which is the functional currency of the entity.
Torah Vodaas Limited Meets the definition of a public benefit entity under FRS 102
Going concern
The Financial Statements have been prepared on a going concern basis which assumes Ihat the
charity will continue in operational existence for the foreseeable future, The accounts show a
deficit as at the balance sheet date. The validity of this assumption is therefore based upon the
continued financial support from the community and the charity's loan creditors. The Trustees are
of the opinion that such support will be forthcoming.
Judgements and key sources of estlmatlon uncertalnty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
There have been no material adjustments based on estimations and assumptions during the
financial year,
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 condition5 imposed by donors. There are
no restricted funds as at th¢ Balance Sheet date.
Designated funds 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.
13-

Torah Vodaas Limited
Company Limited by Guarantee
Notes to the Financial Statements (eonliNu
Year ended 31 August 2024
Aeeounting polities
Incoming resources
All income is included in the statement of financial activities when entitlement has passed to the
charity, it is probable that the economic benefits 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 upon receipt.
legacy income is recogni5ed when receipt is probable and entitlement is established.
income from parental contributions is recognised on an accruals basis.
Resources expended
Expenditure is charged on an accrual basis and allocated to the appropriate headings in the
accounts.
The majority of costs are directly attributable to specific activities. Costs incurred in respect of
the charitable activities include elements of staff costs and attribulable support Costs.
Support costs
Support costs are those costs which are common to all areas of the organisation. These are
allocated across all ar¢as of activity on the hH.si8 of the niimber of service users for each activity.
Governance costs
Govcrnancc costs are associated witli tlie goveriiaIiLe urrdngements of the charity and relate lo
the general running of the charity. These costs include audit, legal advice fnr Tnistees and costs
associated with meeting constitutional and statutory requirements such as the cost of Truste¢
meetings and the preparation of the statutory accounts,
Tanglble assets
All fixed assets are initially re¢orded at cost.
Depreciatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less it5 residual
value, over the useful economic life of that asset as follows:
Fixtures and fittings
20 % reducing balance
Motor vehicles
20 % reducing balance
Impairment of r￿e￿ assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amounl the asset is impaired accordingly. Prior impairnients are also reviewed for
posslble reversal at each reporting date.
-14-

Torah Voda&s Limited
Company Limited by Guarantee
Notes to the Financial Statements (eond4vMed)
Year ended 31 August 2024
Accounting policies (tvhiimwdj
Financial InstrumeDt5
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 a￿angement constLtutes 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 instrurnent.
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.
Llmited by guydrantee
The charity is a company limited by guarante¢ and has no share capital, The liability of each
member in the event of winding up is limited to £1.
Donatlons and legaeles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations received
1,243,865
1,243,865
1,284,586
1,284,586
Donations received include amounts totalling £73,824 (2023.. £106,381) received from Truste¢s
and entities connected to them.
Chgritable actlvltles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Grants
School income
522,262
604,296
1,126,558
522,262
604,296
557,281
481,430
1,038,711
557,281
481,430
1,126,558
1,038,711
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Rental income
10,000
10,000
10,000
10.000
15-

Torah Vod2as Limited
Company Limited by Guarantee
Notes to the Financial Statements (coftrfnuerf)
Yvar ended 31 August 2024
Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Costs of raising donations and legacies
- Donations
24.791
24,791
13,209
13,209
Expenditure on charltable actlvities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Provision of education
Support costs
2,325,344
25,995
2,351,339
2a25,344
25,995
2,309,900 2,309,900
26,278
26,278
2,336,178
2,336,178
2,351a39
10. xpenditure on charitable activltles by actlvlty type
Aclivities
undertaken
directly Support Costs
Total funds
2024
Total fund
2023
Provision of education
Governance costs
2,325,344
3,838
22,157
25,995
2,329,182
22,157
2a51,339
2,312,531
23,647
2,336,178
2,325,344
11. Analysis ofsupport costs
Provision of
education Total 2024 Total 2023
Financ¢ ¢osts
Governance costs
3,838
22,157
3,838
22,157
25,995
2,631
23,647
26,278
25,995
12, Net ineome/(expe.ndiliire)
Nct incomcl(cxpenditure) is stated after ¢liargingl(¢rediting)'.
2024
2023
Depreciation of tangible fixed assets
77,244
84,788
13. Auditors rem uneration
2024
2023
Fees payable for the audit of the financial statements
6,600
7,800
16-

Torah Vodaas Limited
Company Limited by Guarantee
Notes to the Financial Statements (cotrthue
Year ended 31 August 2024
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Social security Costs
Employer contributions to pension plans
1,640,332
78,100
21,598
1,740,030
1,544,355
68,958
17,615
1,630,928
The average bead count of ¢mployees during the year was 134 (2023: 131).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
15. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a relat¢d entity were
r¢¢¢ived by the trustees.
16. Tanglble flxed assets
Fixtures and
rittings
Motor
vehicles
Total
Cost
At I September 2023
Additions
852,107
47,065
899,172
16,898
869,005
47,065
916,070
At 31 August 2024
Depreclation
At I September 2023
Charge for the year
At 31 August 2024
CArrylDg amount
At 31 August 2024
At 31 August 2023
16,898
513.858
77,063
590,921
15,995
529,853
77,244
607,097
16,176
308,251
338,249
722
308,973
339,152
903
17. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
5,400
17,080
5,000
16,077
20,138
22,480
41,215
17-

Torah Vodaas Limited
Company Limited by Guarantee
Notes to the Financial Statements (eonlinue
Year ended 31 August 2024
18. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals
Social security and other taxes
Other creditOTS
102,987
42,600
15,762
173,580
334,929
103,610
42,000
148,862
294,472
Other creditors include £25,000 (2023.. £25,000) duc to Memory Lane Care Homes Ltd, the
director of which is a trustee of thi5 charity. Other ¢￿dItorS also include £20,000 (2023: £0) due
to Torah Vochesed Buildings Limited, the director of which is a trustee of this charity. The
loans are interest free and payable on demand.
19. Pensions and other post retlrement benefits
Defined contrlbution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £21,598 (2023: £17,615).
20. Analysis of charitable funds
Unrestricled funds
At
I September
2023
At
31 August
2024
Income Expenditure
General funds
215,419
2,380,423 (2,376,130)
219,712
At
I September
2022
At
31 August
2023
Income Expenditure
General ￿ndS
231,509
2,333,297 (2.349.387)
215,419
18-

Torah Voda&8 Limited
Company Limited by Guarantee
Notes to the Finaneial Statements (conrfmue
Year ended 31 August 2024
21. Analysis of Det assets between funds
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than l year
Net a55ets
308,973
308,973
225,668
225,668
(314,929) (314,929)
219,712
219,712
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than l year
Net assets
339,152
339,152
170,739
170,739
(294,472) (294,472)
215,419
215,419
22. Analysis of ehanges in net debt
At
At I Sep 2023 Cash flows 31 Aug 2024
Cash at bank and in hand
129,524
93,664
223,188
23. Related partles
Ther¢ are no related party transa¢tions other than as dis¢losed in th¢ notes. Th¢re are no related
party transaction other than as disclosed in the not¢s.
19-