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2025-03-31-accounts

REGISTERED REGISTERED CHARITY CHARITY NUMBER: NUMBER: 1096774 1096774

RABBI RABBI[Z] Z MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

REPORT REPORT OF[OF] THE THE[TRUSTEES] TRUSTEES

AND AND FINANCIAL FINANCIAL STATEMENTS[STATEMENTS] FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 MARCH MARCH 2025 2025

Atkinsons Atkinsons Bloom[Bloom] Mayer Mayer Mistral Mistral House House Kingdfisher Kingdfisher Way Way Wallsend Wallsend NE28 NE28[9NX] 9NX

RABBI RABBI Z[Z] MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

LEGAL LEGAL AND AND ADMINISTRATIVE ADMINISTRATIVE DETAILS DETAILS AT AT 31[31][MARCH] MARCH 2025 2025

Trustees Trustees

Mr Mr Simcha[Simcha] Kohn[Kohn] Mr Mr Andrew[Andrew][Oppenheimer] Oppenheimer Mr Mr[Abraham] Abraham[Weiniger] Weiniger

Other Other[Officers] Officers

Administrator Administrator Rabbi Rabbi Joseph Joseph Galandauer Galandauer

Address Address

16 16 Hartington Hartington Street Street

Gateshead Gateshead

Tyne Tyne and and Wear Wear NE8 NE8 4EN 4EN

Legal Legal Status Status

The The charity charity was was established established by by constitution constitution dated dated 28th 28th November November 2002 2002 and and is is registered registered with with the the Charities[Charities] Commission Commission — — Registration Registration Number Number 1096774. 1096774.

Independent Independent Examiner Examiner

Atkinsons Atkinsons Bloom Bloom Mayer Mayer Mistral Mistral House House Kingfisher Kingfisher Way Way Wallsend Wallsend Newcastle-upon-Tyne Newcastle-upon-Tyne NE28 NE28 9NX[9NX]

Bankers Bankers

Barclays Barclays Bank Bank PLC PLC

High High Street Street Gateshead Gateshead Tyne Tyne & & Wear Wear NE8 NE8 IBX 1BX

aT

RABBI RABBI[Z] Z MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

TRUSTEES' TRUSTEES’ REPORT REPORT FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 MARCH MARCH 2025 2025

The The Trustees Trustees present present their their report report together together with with the the financial financial statements statements for for the the year year ended ended 31 31 March March 2025. 2025.

The The financial financial statements statements have have been been prepared prepared in in accordance accordance with with the the accounting accounting policies policies set set out out in in

note note[1] 1[to] to the the financial financial statements statements and and comply comply with with[the] the[charity's] charity's[Trust] Trust[Deed,] Deed,[the] the Charities[Charities][ Act] Act[2011] 2011

and and the the Statement Statement[of] of Recommended Recommended Practice Practice "Accounting "Accounting and and Reporting Reporting by[by] Charities"[Charities"] issued[issued] in[in] March March[2005] 2005 (SORP2005).[(SORP2005).]

REFERENCE REFERENCE AND AND ADMINISTRATIVE ADMINISTRATIVE DETAILS DETAILS Reference Reference and and administrative administrative details details are are shown shown[in] in[the] the[schedule] schedule of of trustees trustees and and professional[professional] advisers[advisers] on on[page] page 1[1][of] of the[ the][financial] financial[statements.] statements.

STRUCTURE, STRUCTURE, GOVERNANCE GOVERNANCE AND AND MANAGEMENT MANAGEMENT

Governing Governing Document Document The The charity charity is is governed governed by by a a trust trust deed deed dated dated 28 28 November November 2002, 2002, in in which which its its objects objects are are set set out. out.

Management Management Structure Structure The The trustees trustees who who served served throughout throughout the the year were: year were:

Mr Mr[Simcha] Simcha[Kohn] Kohn

Mr Mr Andrew[Andrew][Oppenheimer] Oppenheimer

Mr Mr Abraham Abraham Weiniger[Weiniger]

There There[is] is no no chief chief executive executive officer officer employed employed in in the the charity. charity. The[The] day[day] to to[day] day affairs affairs are are[undertaken] undertaken by[by] the the administrator administrator[Rabbi] Rabbi[Joseph] Joseph Galandauer. Galandauer.[The] The trustees trustees supervise supervise[the] the[activities] activities[of] of[ the] the administrator[administrator]

and and ensure ensure the the efficient efficient and[and] proper proper conduct[conduct] of[of][ the] the trust.[trust.][The] The[administrator] administrator receives[receives] no[no] remuneration. remuneration.

Risk Risk Review Review The The trustees trustees have have assessed assessed the the major major[risks] risks to to which which the the charity charity[is] is exposed, exposed, and and are are satisfied[satisfied] that[that] systems systems are are in in place[place][to] to mitigate[mitigate] exposure exposure to[to][the] the[major] major risks.[risks.]

Objectives Objectives and and activities activities The The charity's charity's objects objects are are the the advancement advancement[of] of Orthodox Orthodox Jewish Jewish education, education, the the advancement advancement of[of][ the] the

Orthodox Orthodox Jewish Jewish religion religion and[and] the the relief relief of[of] the the poor, poor,[the] the feeble feeble and and the[the][infirm] infirm amongst[amongst] members[members][ of] of the the Jewish Jewish faith. faith.

The The charity charity disburses disburses grants grants and[and] stipends stipends with with the the above above objects. objects. Such[Such] disbursements disbursements made made during[during] the the year year are are as as detailed[detailed] in[in] the the accounts.[accounts.] The The fund fund raising raising activities[activities] have[have][continued] continued throughout throughout the the year year[to] to[enable] enable the the charity[charity][to] to meet meet[its] its objectives. objectives.

The The Trustees Trustees have have considered considered the the guidance guidance from from the the Charity Charity Commission Commission on on[public] public benefit, benefit, and and in[in] particular particular the the specific specific guidance guidance for for charities charities for for the the advancement advancement[of] of[religion,] religion, and and[believe] believe[that] that these[these] activities activities ensure ensure that that the the charity charity complies complies with[with][this] this guidance.[guidance.]

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RABBI RABBI[Z] Z MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

TRUSTEES' TRUSTEES’ REPORT REPORT (CONT.) (CONT.)

FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 MARCH MARCH 2025 2025

,

ACHIEVEMENTS ACHIEVEMENTS AND AND PERFORMANCE[PERFORMANCE]

Results for the Results for the year year

In In the the year year ended ended 31 31 March March 2025 2025 the the charity's charity’s Income Income was was E105,380 £105,380 (2024:[(2024:] E £124,265). 124,265). In In keeping keeping with with the the policy policy of of disbursing disbursing at at least least most most of of the the income income to to its its charitable charitable[activities,] activities, charitable[charitable] disbursements disbursements were were[E] £102,793 102,793 (2024:[(2024:] €132,014). £132,014). Detailed[Detailed] information information about about the the nature nature of[of][these] these grants[grants] is is provided provided in in note note 4 4 to to the the financial financial statements. statements.

The The charity charity continues continues to to maintain maintain tight tight controls controls over over its its costs costs whilst whilst maintaining maintaining efficiency efficiency - - total total nonnongrant grant[costs] costs being being 4%[4%] of[of] total total expenditure.[expenditure.]

There There were were no no investments investments made made during during the the year. year.

The The trustees trustees consider consider the the financial financial performance performance by by the the charity charity during during the the year year to to have have been been satisfactory. satisfactory.

Reserves Reserves Policy[Policy] It It is is the the policy policy of of the the charity charity to to maintain maintain unrestricted unrestricted funds funds at at a a level level sufficient sufficient to to cover cover unforeseen unforeseen

and and major major expenditure expenditure and and shortfalls shortfalls in[in] income.[income.][The] The trustees trustees remain[remain] confident confident of of their their ability[ability] to[to] raise[raise] the the necessary necessary[funds,] funds, thereby thereby adhering adhering to to the the stated stated policy policy and and to to the the maintenance maintenance[of] of a a balanced[balanced] budget. budget.

AIMS AIMS FOR[FOR] THE THE FUTURE FUTURE

The The aim aim of of the the trustees trustees is is to to continue continue the the[activities] activities outlined outlined above, above, in in a a similar similar efficient efficient structure, structure, in in

order order to to continue continue to to achieve achieve the the charity's charity’s objects. objects.

STATEMENT STATEMENT OF TRUSTEES' OF TRUSTEES’ RESPONSIBILITIES RESPONSIBILITIES Charity Charity law law requires[requires] the the trustees trustees to to prepare prepare financial financial statements statements for for each[each] financial financial year year which which give[give][a] a

true true and and fair fair view view of of the the state state[of] of affairs affairs[of] of the the Charity[Charity] and and[of] of its its financial financial activities[activities] for for that that period, period,

together together with with its its assets assets and[and] liabilities liabilities at[at] the the end end of[of] the the period, period, and and adequately[adequately] distinguish distinguish any any material material special special trust trust or or other other restricted restricted fund fund of of the the Charity. Charity. In In preparing preparing those those financial financial statements statements the the trustees trustees are are required required to: to:

(a) (a) select select suitable suitable accounting accounting policies policies and and then then apply apply them them consistently; consistently; (b) (b) make make judgements judgements and and estimates estimates that that are are reasonable reasonable and and prudent; prudent; (c) (c) state state whether whether the the policies policies adopted adopted are are in in accordance accordance with with the the appropriate appropriate Statements Statements of of Recommended Recommended Practice Practice on on Accounting Accounting by by Charities Charities and and the the Accounting Accounting Regulations Regulations and and with with

applicable applicable Accounting Accounting Standards, Standards, subject subject to to any any material material departures departures disclosed[disclosed] and and explained explained[in] in the the financial financial statements; statements; and and (d) (d) prepare prepare the the financial financial statements statements on on the the going going concern concern basis basis unless unless it it is is inappropriate inappropriate to to assume assume

that that the the Charity Charity will will continue continue in in business. business. The The trustees trustees are are responsible responsible for for keeping keeping proper proper accounting accounting records records which which[disclose] disclose with with[reasonable] reasonable

accuracy accuracy at[at] any any time[time][the] the financial[financial] position[position] of of the[the] Charity[Charity] and[and] enable[enable][them] them[to] to ensure ensure that[that][ the] the financial[financial] statements statements comply comply with with applicable[applicable] Accounting Accounting Standards Standards and and Statements Statements of[of] Recommended[Recommended][Practice] Practice and and the the regulations regulations of of the the Charities Charities Act Act 2011.[2011.] They They are are[also] also responsible[responsible][ for] for safeguarding[safeguarding the] the assets[assets] of of the the[Charity] Charity and[and] hence hence for for taking taking reasonable reasonable steps[steps] for for the the prevention prevention and and detection detection of of fraud[fraud] or or[other] other

irregularities. irregularities.

Approved Approved[by] by the the trustees trustees and[and] signed signed on on its its behalf:behalf:-

A A[Weiniger] Weiniger - - Trustee Trustee Date: Date: 8 8 December December 2025 2025

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RABBI RABBI[Z] Z MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

:

INDEPENDENT INDEPENDENT EXAMINER'S EXAMINER’S REPORT[REPORT] TO TO THE THE TRUSTEES TRUSTEES OF OF RABBI RABBI Z[Z] MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 MARCH MARCH 2025 2025

| I report report on on the the Financial Financial Statements Statements of of the the Charity Charity for for the the year year ended ended 31 31 March March 2025 2025 which which are are set set out out on on pages pages[5] 5[to] to[8.] 8. Respective Respective responsibilities responsibilities[of] of trustees[trustees] and and examiner examiner

The The charity's charity's trustees trustees are are responsible responsible for[for] the the preparation preparation of[of ] the the accounts. accounts. The The charity's charity's trustees trustees consider consider

that that an an audit audit is is not not required required for[for] this this year year (under (under section section 144(2) 144(2) of of the the Charities Charities Act Act 2011 2011 (the (the Act), Act), and and

that that an an independent independent examination examination is is needed. needed.

Basis Basis of of independent independent examiner's examiner’s report report

My My examination examination was was carried carried out[out] in[in] accordance accordance[with] with the[the] General[General] Directions Directions given[given][by] by[ the] the[Charity] Charity Commissioners. Commissioners. An An examination examination includes[includes] a a review review[of] of the the accounting accounting[records] records kept kept[by] by the the charity charity and[and][a] a comparison comparison[of] of the the accounts[accounts] presented presented with[with] those those records.[records.][It] It[also] also[includes] includes[consideration] consideration[of] of any any unusual[unusual] items items or or disclosures disclosures in in the the accounts, accounts, and and seeking seeking explanations explanations from from you you as as trustees trustees concerning concerning any any such such matters. matters. The The procedures procedures undertaken undertaken do do not not provide provide[all] all the the evidence evidence[that] that would would be[be] required required[in] in an an audit audit and, and, consequently consequently no no opinion opinion is is given given as as to to whether whether the the accounts accounts present present a a 'true ‘true and and fair fair view’[view'] and and the the report report[is] is limited limited to to those those matters matters set set out out in in the the statement statement below. below.

Independent Independent examiner's examiner’s statement statement

M M[J] J Bloom Bloom Atkinsons Atkinsons[Bloom] Bloom Mayer Mayer

8 8 December December 2025 2025 -4-4-

RABBI RABBI Z[Z] MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

STATEMENT STATEMENT[OF] OF FINANCIAL[FINANCIAL] ACTIVITIES ACTIVITIES FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] MARCH MARCH 2025 2025

----- Start of picture text -----
|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |2025|2025|2024|2024| |£|£| |Notes|Notes| |INCOMING|INCOMING|RESOURCES|RESOURCES| |Incoming|Incoming|resources from|resources|from|generated|generated|funds|funds| |Voluntary|Voluntary|income|income| |Restricted|Restricted|donations|donations|-|5,500|5,500| |Unrestricted|Unrestricted|donations|donations|105,380|105,380|117,623|117,623| |Grants|Grants|received|received|-|1,142|1,142| |TOTAL|TOTAL INCOMING|[INCOMING]|RESOURCES|[RESOURCES]|~|[105,380]|105,380|124,265|124,265| |RESOURCES|RESOURCES|EXPENDED|[EXPENDED]| |Costs|Costs|of|of|generating|generating|funds|funds|2|2|4,139|4,139|1,672|1,672| |Charitable|Charitable|activities|activities|3|3|102,793|102,793|132,014|132,014| |Governance|Governance|costs|costs|4|4|756|756|756|756| |TOTAL|TOTAL RESOURCES|[RESOURCES]|EXPENDED|[EXPENDED]|~|[107,688]|107,688|134,442|,|442| |NET|NET|(OUTGOING)|(OUTGOING)|[/]|/|INCOMING|INCOMING|RESOURCES|RESOURCES|(2,308)|(2,308)|(10,177)|(10,177)| |RECONCILIATION|RECONCILIATION|[OF]|OF|FUNDS|[FUNDS]| |Fund|Fund|balances|balances|brought|brought forward|forward|at|[at]|1|[1]|April|April|2024|2024|25,058|25,058|35,235|35,235| |FUND|FUND|BALANCES|BALANCES|CARRIED|CARRIED|FORWARD|FORWARD|AT|AT|31|31|MARCH|MARCH|2025|2025|~~|[22,750]|22,750|25,058|25,058|

----- End of picture text -----

The The notes notes on on pages pages 7 7 to to 8 8 form form part part of of these these financial financial statements statements

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RABBI RABBI[Z] Z MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

BALANCE BALANCE SHEET SHEET AT AT 31[31] MARCH MARCH 2025 2025

2025
2025
2024
2024
£ £
Notes
Notes
FIXED ASSETS
FIXEDASSETS
5
5
151
151.
202
202
CURRENT ASSETS
CURRENT ASSETS
Debtors
Debtors
. -
Cash at bank and in hand
Cash at bank and in hand
23,355
23,355
25,612
25,612
23,355
23,355
25,612
25,612
CREDITORS
CREDITORS
Amounts falling due within one year
Amounts falling due within one year
6
6
(756)
(756)
(756)
(756)
NET CURRENTASSETS
NETCURRENTASSETS
22,599
22,599
24,856
24,856
TOTAL NET ASSETS
TOTAL NETASSETS
22,750
22,750
25,058
25,058
FUNDS
FUNDS
Unrestricted Funds
UnrestrictedFunds
22,750
22,750
25,058
25,058

These These financial financial statements statements were were[approved] approved by[by] the[ the][trustees] trustees on on 8[8] December December[ 2025] 2025 and and are are[signed] signed on on[their] their[behalf] behalf by:[by:]

A A Weiniger Weiniger Trustee Trustee

The The notes notes on on pages pages 7[7] to to 8[8] form form part part[of] of these[these] financial financial statements statements

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RABBI RABBI[Z] Z MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 MARCH MARCH 2025 2025

    1. Accounting Accounting Policies Policies

The The financial financial statements statements have have been been prepared prepared under under the the historical historical cost cost convention convention and and in in accordance accordance with with applicable applicable United United Kingdom Kingdom accounting accounting standards, the standards, the Statement Statement of of Recommended Recommended Practice Practice "Accounting "Accounting and and Reporting Reporting[by] by Charities" Charities" issued issued in[in][March] March 2005[2005][(SORP2005)] (SORP2005) and and[the] the[Charities] Charities Act Act[2011.] 2011.

a) a) Incoming Incoming Resources Resources Gifts Gifts and and donations donations to to the the charity charity are are recognized recognized as as income income at at the the date date of of receipt. receipt. Income Income tax tax recoverable recoverable on on gift-aided gift-aided donations donations is is recognized recognized as as receivable receivable at[at] the the date date of of receipt receipt of of the the original original gift[gift] or or donation. donation.

c) c) Fund Fund Accounting Accounting Unrestricted Unrestricted funds funds are are[available] available for for use use[at] at the the discretion discretion of of the the Trustees Trustees[in] in furtherance furtherance of[of] the the general general

objectives objectives of of the the Charity. Charity.

2025
2025
2024
2024
£ £
2.
2.
Costsofgenerating funds
Costs ofgenerating funds
Fundraising Expenses including Campaign costs
FundraisingExpensesincludingCampaigncosts
f 4 139
£4,139
E 1 672
£1,672

= Piss

RABBI RABBI[Z] Z MICHAEL MICHAEL MEMORIAL MEMORIAL FUND FUND

NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS[STATEMENTS] FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 MARCH MARCH 2025 2025

2025
2025
2024
2024
z £
3.
3.
Charitable activities
Charitable activities
Grant Funding from unrestricted funds
Grant Funding from unrestricted funds
Grants for medical needs
Grants for medical needs
- 1,275
1,275
Grants for the upkeep ofSynagogues
Grants forthe upkeep ofSynagogues
3,750
3,750
1,000
1,000
Grants to Educational Institutions
Grants to Educational Institutions
2,000
2,000
4,550
4,550
Grants for Special Needs Children's program
Grants for Special Needs Children's program
680
680
-
Grants for the needy in Israel
Grants for the needy in Israel
5,510
5,510
20,057
20,057
Grants for the needy in the UK
Grants forthe needy in the UK
90,040
90,040
98,576
98,576
101,980
101,980
125,458
125,458
Grant Funding from restricted funds
Grant Funding from restricted funds
Grants for Special Needs Children's program
Grants for Special Needs Children's program
- -
Grants for Needy Families
Grants for Needy Families
- 5,500
5,500
Support Costs
Support Costs
813
813
1,056
1,056
102,793
102,793
132,014
132,014
4.
4.
Governance costs
Governance costs
Accounting fee for independent examination
Accounting fee forindependent examination
756
756
756
756
5.
5.
Fixed Assets
Fixed Assets
Office& Computer Equipment
Office & Computer Equipment
Cost
Less: Depreciation
Cost
Less: Depreciation
202
(51)
202
(51)
268
(66)
268
(66)
Net BookValue
Net Book Value
151
151
202
202
6.
6.
Creditors
Creditors
Accruals
Accruals
756
756
756
756
Other creditors
Other creditors
= -
756
756
756
756
    1. Trustees Trustees remuneration remuneration and and expenses expenses The The trustees trustees received received no no remuneration remuneration or or reimbursement[reimbursement] of[of] expenses expenses during[during][the] the[year.] year.

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