Charity registration number: 1098839
**CHOFETZ CHAIM TRUST FOUNDATION TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025**
## **Chofetz Chaim Trust Foundation Contents**
||**Page**|
|---|---|
|Trustees' Report|1—2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6—8|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|9|
## **Chofetz Chaim Trust Foundation**
## **Trustees' Report For The Year Ended 30 June 2025**
The trustees present their report and the financial statements for the year ended 30 June 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The charity supports the ones studying the Jewish texts. It also helps relieves financial hardship in particular but not exclusively by the provision of grants.
## **Public Benefit**
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Financial Review**
## **Financial Position**
The trustees are satisfied with the results.
The charity received £124,538 in donations and legacies during the year. Surplus carried forward is £8,545.
## **Reserves Policy**
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure, and they feel fortunate in having been able to maintain that level of reserves.
## **Pans For The Future**
As part of our ongoing plans for the future, we are looking to carry on with our successful work and are constantly fundraising to cover our expenses.
## **Reference and Administrative Details**
## **Trustees**
Mr J Englander - Chair Mrs S Englander Mr P Smith
## **Charity Number**
1098839
## **Principal Address**
Flat 4, Alexandra House 104 Bouverie Road London N16 0AQ
## **Independent Examiner**
Samuel Feigenblatt FCCA LONDON ACCOUNTING GROUP LTD 26 Theydon Road London E5 9NA
Page 1
## **Chofetz Chaim Trust Foundation Trustees' Report (continued) For The Year Ended 30 June 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr J Englander Trustee 28/06/2026
Page 2
## **Chofetz Chaim Trust Foundation Independent Examiner's Report to the Trustees of Chofetz Chaim Trust Foundation For The Year Ended 30 June 2025**
I report to the trustees on my examination of the accounts of Chofetz Chaim Trust Foundation (the Trust) for the year ended 30 June 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 2011 Act and in carrying out my examination, I have followed the 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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents 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.
Samuel Feigenblatt FCCA 28/06/2026 26 Theydon Road London E5 9NA
Page 3
## **Chofetz Chaim Trust Foundation Statement of Financial Activities For The Year Ended 30 June 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
**EXPENDITURE ON:**
Charitable activities:
**4**
Charitable activities
Governance costs
**NET (EXPENDITURE)/INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**8**|**2025**
**Unrestricted**
**funds**
**£**
143,694|**2024**
**Unrestricted**
**funds**
**£**
124,538|
|---|---|---|
||(139,825)
(10,917)|(116,563)
(5,245)|
||(150,742)|(121,808)|
||(7,048)|2,730|
||(7,048)
8,545|2,730
5,815|
||1,497|8,545|
The notes on pages 6 to 8 form part of these financial statements.
Page 4
## **Chofetz Chaim Trust Foundation Statement of Financial Position As At 30 June 2025**
|**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**7**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**8**
On behalf of the board
Mr J Englander
Trustee
28/06/2026|**2025**
**Unrestricted**
**funds**
**£**
2,337|**2024**
**Total**
**funds**
**£**
9,961|
|---|---|---|
||2,337
(840)|9,961
(1,416)|
||1,497|8,545|
||1,497|8,545|
||1,497|8,545|
||1,497|8,545|
||1,497|8,545|
||||
The notes on pages 6 to 8 form part of these financial statements.
Page 5
**Chofetz Chaim Trust Foundation Notes to the Financial Statements For The Year Ended 30 June 2025**
## 1. **General Information**
Chofetz Chaim Trust Foundation is an unincorporated charity registered with the Charity Commission, registered charity number 1098839. The principal address is Flat 4, Alexandra House, 104 Bouverie Road, London, N16 0AQ.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **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.
## 2.3. **Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis consistent with the use of resources.
## 2.4. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|.
**Income from Donations and Legacies**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Donations and gifts|143,694|124,538|
## 4. **Analysis of Expenditure**
|Charitable activities
Governance costs|**Grant**
**funding of**
**activities**
**£**
139,825
-|**Support**
**costs**
(see note 5)
**£**
-
10,917|**2025**
**Total**
**£**
139,825
10,917|
|---|---|---|---|
||139,825|10,917|150,742|
Page 6
## **Chofetz Chaim Trust Foundation Notes to the Financial Statements (continued) For The Year Ended 30 June 2025**
|Charitable activities
Governance costs
5.
**Support Costs**
Premises expenses
General administration
Interest payable
Premises expenses
General administration
Interest payable
6.
**Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
7.
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income|**Grant**
**funding of**
**activities**
**£**
116,563
-|**Support**
**costs**
(see note 5)
**£**
-
5,245|**2024**
**Total**
**£**
116,563
5,245|
|---|---|---|---|
||116,563|5,245|121,808|
|||**2025**
**£**
840|**2025**
**Governance**
**costs**
**£**
10,000
840
77|
||||10,917|
||||**2024**
**Governance**
**costs**
**£**
3,710
720
815|
||||5,245|
||||**2024**
**£**
1,416|
Page 7
## **Chofetz Chaim Trust Foundation Notes to the Financial Statements (continued) For The Year Ended 30 June 2025**
## 8. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 July**
**2024**
**£**
8,545|**Income**
**£**
143,694|**Expenditure**
**£**
(150,742)|**As at 30**
**June 2025**
**£**
1,497|
|---|---|---|---|---|
||8,545|143,694|(150,742)|1,497|
||**As at 1 July**
**2023**
**£**
5,815|**Income**
**£**
124,538|**Expenditure**
**£**
(121,808)|**As at 30**
**June 2024**
**£**
8,545|
||5,815|124,538|(121,808)|8,545|
## 9. **Transactions with Trustees**
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
|**2025**|**2024**|
|---|---|
|**£**|**£**|
## 10. **Related Party Disclosures**
Page 8
## **Chofetz Chaim Trust Foundation Detailed Statement of Financial Activities For The Year Ended 30 June 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**EXPENDITURE ON:**
**Charitable Activities:**
**Charitable activities**
Grants to institutions
Grants to individuals
**Governance costs**
Rent
Accountancy fees
Bank charges
**NET (EXPENDITURE)/INCOME**|**2025**
**Total**
**funds**
**£**
143,694|**2024**
**Total**
**funds**
**£**
124,538|
|---|---|---|
||143,694|124,538|
||143,694
(25,000)
(114,825)|124,538
-
(116,563)|
||(139,825)
(10,000)
(840)
(77)|(116,563)
(3,710)
(720)
(815)|
||(10,917)|(5,245)|
||(150,742)|(121,808)|
||(7,048)|2,730|
Page 9