Charlfy Rogl$tration No. 111XIIOS
TOVA CHAIM CHARITABLE FOUNDATION
TRUSTEES. REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 5 APRIL 2024

TOVA CHAIM CHARITABLE FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
TrustMs
Mrs. R Hamburger
Mr. C l Hamburgèr
Mr8. G B H Assor
r. D S Hamburger
Charlty numb
1100105
Prln¢lp*l addM¥S
Apartmént 2
Arwkee
70 Upper Park Road
Saffortl
M74JA
Accountants
Jack Ro58 Chartered Aci>xnlants
Barnfiekj Hwse
The Approa¢h
Manchester
M3 7BX
Bank•r#
Barclays Bank plc
1 Chur¢hlll Place
London
E14 5HP
UK

TOVA CHAIM CHARITABLE FOUNDATION
CONTENTS
Page
Tru8te88' report
Independent examinerfs report
Statement of financlai a¢tfvilios
Balance sheet
Note8 to the accounts

TOVA CHAIM CHARITABLE FOUNDATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2024
Thg Iwstges pr￿n1 thoir report and accounts for the year ended 5 Aprfl 2024.
The 8¢counts of Tova Chalm Charitable Foundation lrègis1r8fi￿ number 11001051 havè bèèn prepared in
a¢¢LYdancg wilh the accounting polroes set out in note 1 to the accounts and comply wth thg Charllles Acl 2011
and A¢￿￿nting and ReportiThJ by Charili&s'. StatèmÈnl of Recommended Practlce appll¢able to charities preparfng
their accounts In a¢cortlance with the Financial Rewffjng Stsndard applicable in the UK and Republ￿ of Ireland
published in Octob8r2019.
Struciur•. gov•rnane• ¥nd management
The charity was establLshed by 8 ¢haritab￿ trust ¢Jeed.
Th• trusttss who served dumg the y￿r wore..
. H E Hamburge¥
Mrs. R Hamburger
Mr. C l H8mburgef
Mrs. G B H Assor
Mr. D S Hamburggr
(DOC￿•d 3 Mareh 2024}
Th¢ gxi$ting Trustees are responslblg for the re¢ruitm$nl of new TnJsts6s. New Ttusloes 8r& appolnted by a
resoluiK•n of the Trustees possed at a sp$uo1 meeth'ng.
The charfty Trustees arè rasponslble fc¢ the general control and managem¢nl of the tharily. The Trust88s glve
theirlim8 frealy and rg¢eNe no Temuneration or Other financAal bfj￿fit.
The Trustses have a6se6sed the ma￿r r&ks to whl¢h lh8 charity is exposed, are salsfiéd that systems ar• In
place to milvJate exposure to th8 major wi8ks.
The Board of TnJst98s r8co9nisas tts utbmate re8pon3ibilty lor risk mana9gmonL
The Trustees ￿nsId￿r 811 sub$lantial risks and where appropriotè will impkrnenl to mS1igats th989 risks.
ObJ•ctlv•s and act5vlths
The objed of Ihe Charity is to 501 lo rofloct our falth and ¢ommunity alms, vthereby ea¢h year the tru¥tseB review
the oblectrves and activities of the Choriiy to ensurè Ilconllnue$ to reflectlhese aims. In carrwng g?neral guidane
¢)n public benefft and In parttcular IY$ supplemgntary public guidance on the advoncemenl on raliglon for the pubuc
benefrt.
Thg CharfV$ alm Is to conlinug lo support faclities for the ts8chirwJ arnj understandin9 of the Jvthsh f8iih
throughotrt thè country and yupport of communal waKam instttubons d&￿Icated to the provl$lon of $ocl81 servlces
to care for the eldedy. the slck and for thelr dependanls.
The tmstees have paid due ward to guidance i55ued by Charity Commission in deciding what a¢bvities th?
charlty should undèrtakg.
The tharity gives grants to suitable causes. tts fuThJralsing irtcorne LX)mes via the TnJst8e$.
Achlevemfrnts and wrfomian
Thè trust has achièv8d its ¢bigctive8 by donating to organtsalions that promote the teaching and undwstanding of
Ihe Jew$h faltr and to communal weffare institutbns.

TOVA CHAIM CHARITABLE FOUNDATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Flnanclal rwl•w
The lund has income in excess of expenditure of £89.313 this y&81. Thè trnst88s arg sats"sfi8d Ihat tho funds of
£941.830 are sufficient for Ih8 Charliy to meot its ongoing d8y to day 0x￿n￿lI￿r¥.
The tharlty made unreallsed g81ns 01£79,620 and rnali8td gains of £1,205 in the year.
Th8 trustees endeavour to hold Ihe bare miNnwm of reserves necessary for the day to d8y running of Ihg Irusl.
On occasKJns. reseNes do accumulate but thi$ is down to 8 Umlng dOftwen¢tt In rece(vlng donaUony and maklng
Charitab￿ dlslribullons and. In pner81. Iho trustees attempt lo distribute ￿rtualty all of the donattons they receive.
Income tax r8coverabl8 in ra￿tion to donations rncolvod Lrndar Grft or dogd$ of ¢ov•nanl is recognised at the
tlme of the donatlon.
Mr. D S H•mburg•r
Tru$t&g
Dated: 11 OeGember 2024

TOVA CHAIM CHARITABLE FOUNDATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 5 APRIL 2024
I rèptsrt on th& accounts forthè y￿r end8d 5th Aprfl 2024, whlc** arè s81 out on pao86 4 to 9.
RESPECTNE RESPONSIBILITIE8 OF TRUSTEES AND EXAMINER
Th$ Cha￿5 trust99$ aro respon$lbfg forth• preparatton oftho ac￿unts. The charity's Irustegs consldor that an aud
18 not required forthis year undersection 144121 ofthe CharitSes Act2011 (Ihe charit￿s Act'}oThJ that an independent
examination18 needed.
It is my responslblllty to..
wAamine thg accounts under section 145 of the 2011 Art
follow the pr(xedures ￿ld down in V)$ general Dlr¥¢tlons glvgn by fv Charlty ConN￿l$S1on undgr section
14515Xbl of the Cha￿be$ Act,. #nd
state whelher partIc￿T matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My examlnatlon was carrfed out In accordance wth Ihe General Directions given by thg Charity Commi35ionw3. An
examinatbn includes a review of the accounting recr￿￿5 kept by the charity and a comparison of the ar￿unt$
presented with those rec4yds kept ty the charity and a comparison of the accounts presented wth those records. It
81s0 includes considerath)n of any unusual i18ms or di5dosures in the accounts. and seeking explanations from you
a$ Irustges concerning any such matters. The procedsjres undertaken do not prowde all the ewdence that would be
r•quired in an audlt. and consequenlly no opinion is given as to whether the accounts present a 'true and farf view
and thg rpport is limTtèd to thosè matt8rs s•t out Fn lh• stat•mènt t•low.
INDEPENDENT EXAMINER'S STATEMENT
In ¢onngetion with my examinatK*n, no matter has coTh to my attention."
(1)
whlch glves ma rnasonabk cause to beli8ve that in any material respect the requlrements
to keep account￿g iècorts in aceordance wilh ￿tion 130 of th8 Cha￿￿8$ ACL anrj
to prepare acojunts which accord wrfh the accounting records and to comply wlh the accounting
qulrements of the Charities Act
h￿￿ not bèan mrt or
121
lo which, in my opin￿n. attenlion should be drawn in ordgr to gnable • prtI￿r undgrslandiThJ of thg
arKoLmts lo be re8thèd.
Falsal Mustafa ACCA
for and on bohall of Ja¢k Ross Llmlt•d
Bamfield House
Thg Approach
M8ncheg19r
M3 7BX
11 Docember 2024

TOVA CHAIM CHARITABLE FOUNDATION
STATEMENT OF FINANCIAL ACTivrfiES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2024
Unrnstrlct•d Unrnstriet•d
G•Mral Inv•$tm•nt
Purposg Rovaluatlon
Incomo
lund
Fund
Total
2024
2023
Mots¥
Inoomln resour¢•$ from
Donations recefved
Investment Income
ner8ted funds
861
31.157
861
110.777
500
{14,8D5)
79,620
Tot•1 Incomlng r•sourc•s
31018
79,620
111.638
114.305>
4andS
Charitable Ktl¥lties
Donations
18.394
18.394
33.067
Govarnanco eoslg
3,931
3.931
3,772
Total r•sourc•s •xpend•d
21325
22.325
36.839
Net IncOm￿(*xPendltUrn) forth• yur
9.693
79,620
89.313
151,144)
Ntt trantstsro b•twe•n fund in the year
Net mov•m•nt In funds
9,693
79,620
89,313
(51.144)
Funo balan¢•s at 6 Awl 2023
761A18
852,517
903,661
Fund balanc•8 at S Aprll 2024
771.511
170,319
941.830
852,517

TOVA CHAIM CHARrrABLE FOUNDATION
BALANCE SHEET
AS A T 5APRIL 2024
2024
2023
Notes
Flx•d ass•ts
Investments
878,822
797.606
Curr•nt assèts
Cash al bank and in hand
D•btors
61,508
1,500
53,351
10
N•t eurr•nt ass•ts
63.IJ08
54.851
Total assets hss curr•nt IlabllFtI•s
941.830
852.517
In¢om• funds
Unrè$tri¢t8d funds:
Inv&stmènt R&vBlualion F￿d
General Purpose Income Furbd
170,319
771,511
90,699
761,818
941,830
852,517
The a￿o￿nIS W
by the Trustees on 11th D8c8mber 2024.
Mr. D S Hamburgèr
Trust••

TOVA CHAIM CHARITABLE FOUNDATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 5 APRIL 2024
Accountlng pDll¢l•
1.1 Basls of prnparatlon
The Tova Chaim charitab￿ Tw8t 1$ a ch8Titsble IN8t con¥lituted in Eng18n(l an(1 Wal¥$. Tho 8ddr988 ol the
rggisteied office given in the chartty informalion at the front of these financial statements. The nature of the
djari￿S 0parat￿nS and principal actwities aredetailed in theTrustee's Report on pages 110 2 of these financial
taterngnts.
Thg ¢hartty constibjtes a public benefrt entity as defined ty FRS 102. Th8 financ4al ststements have been
praparèd In accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice
8ppIic8blè to charftSes preparing th8ir accounts in accordanco with the FinancAal Reporting Standard
applica￿9 in the UK and Republic ol Ireland Issued In (Ictober 2019, the FInan¢1￿ Reportlng Slandar(I
applicable in the United Kingdom and Republ￿ of Ireland IFRS 1021, the Charities Act 2011 and UK
Generally Accepted Pracllce.
The charity does I￿t in¢lud& a cash ffow Statement on the grounds Ihat h Is apptylng FRS 102 Se¢Uon 1A.
The financlal slaternents have treen prepared lo gfve a 'true falrf vlew and have dop#rted from the
Charities (Accounts and Re￿rts) Regulations 2008 only to the extent required lo provide a 'lrue and fair
vi#vl. This dèparturè has involved following the Accounting and Reporting by Charities.. Statement of
Recommèndéd Praetlee appllcable to charilies prep8rfng thelr accounts In accordanee with the Finanelal
Reporting Standard appllcable In tho UK and Republlc of Ireland l$$ugd In October 2019 rathor Ihan the
Accounting and Reporting by Ch8ri1i¢s.' Stslernenl of Recommended Pro¢ti¢¢ offective from 1 April 2005
whlch has since been wthdrawn.
Thè financial stmtemgnts are prepared on a going GOn￿M basis under the historical cost convention. The
finanaal Ststements are prfjsen￿j in sterling whKh Is tho fun¢tkJnal currgn¢y of Ihg charity and roundod to
the nearest £.
The significant accountK)g wiliuo$ 8pplf•d in Ihtr prep8r8tion ofth880 finan¢181 st8t8m•nts are sot out betow.
These pollcles have been consisten￿Y appl￿d lo all years presenle(l unless olherwse slated.
1A Incomlng r•sDurc•s
These are included in thg Ststsmtnt of Financial Acti￿t[•S ISOFAI th•n:
- the charity b8tt)mo8 •ntllJed to the ￿$oUrCeS.
- Ihe trnstees are virtually certain they wll re¢oivg the resour¢ss and
- the monetary value can be me&8ured with 8uffic4ent reliability.
Grants and donations ar? only Indudad in thé SOFA vthèn th8 charfty h8s unconditional ènJtl8m¢nt to the
Where In¢oming resources have related expenditure (as wrth )lJndr8ising or contract income) th8 incomirvJ
rosour¢&$ and related ex￿ndItUre are reported gross in th8 SOFA.
Incomlng resou￿￿9 from tax Teclairrts are includefj in the SOFA al the same time as the gift to wNch Ihey relate.
Gifts in kind are acc¢)unt•d for at a rnasonabl• •slimat• of th•ir Val￿ to th• charity or th8 am¢)unt octually
realised.
Gifts in klnd for salo or distribulion are included in the accounts as gh18 onty when sold or di3trtbul•d by the
chority.
Grfis in kind for use by charity are In¢lLKled In Ihe SOFA as Incomlng resourwts wivable.

TOVA CHAIM CHARITABLE FOUNDATION
NOTES TO THE ACCOUNTS (COKTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accountlng pollcF•s
1.3 Rosourc•s 0x￿nd$d
Charitsble expenditure D)mprts8s thos• costs Incurred by thè charfty in thg do1￿9ry 01 ts a¢tivtbes and seNces
for its benefficiaries. It it￿l￿￿eS the dke¢t pay and non*ay costs and $w)p)rt costs relating to those
a¢tivtbgS.
Governance costs include those costs associatsd vAih rr￿tIng th• eonsUtullon81 stslutory requirements of
the charity and administrative office funcuons.
1A InV￿onts
F￿d assgt inveskn¢nts ar¢ Stat￿ at market value.
Donatlons rec•lved
2024
2023
Donations and 9ift8
861
Inv•stm•nl Incom•
Unr•strieled Unre$tricted
G•neral Investment
Purpos• R•valuatlon
Income
Fund
Fund
Total
Total
2024
2023
IncoTh from list￿ investrnents
Rèalised gains
Unreallsed 98in8
lerest rec8Nable
Share of net rental pmpety Income $urplu$
15.769
1,205
15,769
1,2Q5
79,620
2.322
11.861
13.921
303
143,39SI
1.441
12.925
79,620
2.322
11,861
31,157
79,620
110,7n
114,8051
Total r•sour¢es 8xpend•d
Oth•r
Grnnt
fundlng
Totgl
2023
2024
Charitsbl• •ctivitie•
Donations
Grant funding of acliviUe5
18.394
18.394
33,067
Govemance costs
1931
3,931
3,772
3.931
18.394
22.325
36,839

TOVA CHAIM CHARITABLE FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED S APRIL 2024
Grants payabf•
2024
2023
Donafjons
18.394
33.067
Trujtees
Nonè of thè trustees (or any pernon8 connected ￿th ihem) receiv￿ any remuneration during th• yoar.
Emplo￿•$
There were no employees during th8 ytsr.
Taxation
The charfty Is exempl frcffl lax on income and gains falling within section 505 of the Tax$$ Act 1988
or section 252 of the Taxation of Chargeable Galns Act 1992 to ttie extènt that thesè arts appllèd lo
Ils ch8rltablo objects. No tax charges have arisen in the charity.
Flx•d a•s•t Inv•8tm•nts
lTrvg¥trnents
Markot value 816 AF)ri12023
DIspos8ls ot op•ning book value
Acquisib'ons at cost
Change in v3lu6 in
672.386
110.1491
rkèt valu• at S April 2024
746,481
Property Syndlcat•
Funds brought forward 816 Awil 2023
Repaymnts In the year
Shore of nel rental income suJplus
125,2BO
14,800
11.861
Propgrty syndl¢at• ￿pItal account at 5 Aprll 2024
132.341
Flx•d ass•t Inv•slm•nt$ tolal at 5 Awll 2024
878,822

TOVA CHAIM CHARrrABLE FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
10 Debtors
2024
2023
Loans