## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** |**Report to the trustees/**|TSUR YISRAEL| |---|---| |**members of**|| ||| |**On accounts for the year**|31/3/25
**Charity no (if**
1101668| |**ended**|**any)**| ||| |**Set out on pages**|2-5| ||(remember to include the page numbers of additional sheets)| ||I report to the trustees on my examination of the accounts of the above charity (“the Trust”)| ||for the year ended 31/03/2025.| |**Responsibilities and basis of**|As the charity trustees of the Trust, you are responsible for the preparation of the accounts in| |**report**|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**|I have completed my examination. I confirm that no material matters have come to my| |**statement**|attention in connection with the examination which gives me cause to believe that in, any| ||material respect:| ||•
accounting records were not kept in accordance with section 130 of the Act or| ||•
the accounts do not accord with the accounting records| ||I have no concerns and have come across no other matters in connection with the| ||examination to which attention should be drawn in order to enable a proper understanding of| ||the accounts to be reached.| **Signed: Date:** 31 January 2026 ~~[|~~ **Name:** Shalom Benaim ~~Cn~~ **Relevant professional** ICAEW Member **qualification(s) or body (if any): Address:** Technology Park, Colindeep Lane London NW9 6BX ## **Section B Disclosure** a > [Only complete if the examiner needs to highlight matters of concern (see CC32, Independent ] examination of charity accounts: directions and guidance for examiners). **Give here brief details of any** none **items that the examiner wishes to disclose** . 1 ## **Trustees’ Annual Report for the period** **From 01/04/24 To 31/03/25** **Charity name: Tsur Yisrael** **Charity registration number: 1101668** ## **Objectives and Activities** The purpose of the charity, as set out in its trust deed, is the promotion and advancement of the Jewish religion and without prejudice to the generality of the foregoing, the preservation and furtherance of the religious customs and traditions of the Gibraltarian Jewish community in England. The Charity provides a range of religious services and cultural activities to meet its stated objectives. The Trustees have due regard to the guidance published by the Charity Commission, including matters relating to public benefit. The objectives set out above include educational, religious and charitable objectives, all of which are for the public benefit. ## **Achievements and Performance** During the year the charity has continued to hold weekly prayer services on the Sabbath as well as on other Jewish holidays. These are complemented with Kiddushim to encourage attendance as well occasionally inviting inspirational speakers from outside the community on special occasions. In the year under review, the congregation appointed Rabbi J Benzaquen to become its community Rabbi and spiritual leader. ## **Financial Review** The charity generates income from contributions and donations from members. Its main sources of expenditures are premises and kiddushim costs for events held. As at the year end the charity held in excess of £47,000 in unrestricted reserves. The Trustees consider this to be on average in excess of around one and a half years’ worth of expenditure and consider it prudent to hold this level of reserve to mitigate against the potential short term impact of a drop off in member donations or an unforeseen increase in costs. As a result of this level of reserves the Trustees consider it appropriate to prepare the accounts on a going concern basis. ## **Structure, Governance and Management** The charity is constituted by way of a declaration of trust. The Trust deed is dated 8 August 2003. The settlors or the Trustees can appoint further Trustees. 2 ## **Reference and Administrative details** |Charity name|Tsur Yisrael| |---|---| |Other name the charity uses|| |Registered charity number|1101668| |Charity’s principal address|c/o 16 Holders Hill Drive
London
Nw4 1NH| **Names of the charity trustees who manage the charity** |1
2|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or body)**
**entitled to appoint trustee (if**
**any)**| |---|---|---|---|---| ||David Pariente|||Settlors or trustees| ||Moses Serfaty|||Settlors or trustees| There are no Corporate trustees. The Charity does not own any property ## **Funds held as custodian trustees on behalf of others** Description of the assets n/a held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Moses Serfaty **Position (eg Secretary,** Trustee **Chair, etc) Date** 30 January 2026 3 |**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest £**||**Restricted funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**Endowment**
**funds**
**to the nearest £**||**Total funds**
**to the nearest £**||**Last year**
**to the nearest £**| |---|---|---|---|---|---|---|---|---|---| |Donation income|**28,598**||||**-**||**28,598**||**33,086**| ||**-**||||**-**||**-**||**-**| ||**-**||||**-**||**-**||**-**| ||**-**||||**-**||**-**||**-**| ||**-**||||**-**||**-**||**-**| ||**-**||||**-**||**-**||**-**| ||**-**||||**-**||**-**||**-**| ||**-**||||**-**||**-**||**-**| |**_Sub total_** _(Gross income for AR) _|**28,598**||**-**
**-**
**-**
~~SSS~~||**-**||**28,598**||**33,086**| |~~SSS~~|~~SSS~~|~~SSS~~||||~~5—~~|~~5—~~|~~5—~~|~~5—~~| |**A2 Asset and investment sales, (see**
**table).**
~~SSS~~|||||||||| |~~SSS~~|**-**
~~SSS~~|~~SSS~~|||**-**
|~~5—~~|**-**
~~5—~~|~~5—~~|~~5—~~| |~~SSS~~|**-**
~~SSS~~|~~SSS~~|||**-**
|~~5—~~|**-**
~~5—~~|~~5—~~|**-**
~~5—~~| |**_Sub total_**
~~SSS~~|**-**
~~SSS~~|~~SSS~~|**-**
~~SSS~~||**-**
|~~5—~~|**-**
~~5—~~|~~5—~~|**-**
~~5—~~| |~~SSS~~||~~SSS~~|~~SSS~~|||~~5—~~|**28,598**
~~5—~~|~~5—~~|~~5—~~| |**_Total receipts_**
~~SSS~~|**28,598**
~~SSS~~|~~SSS~~|**-**
~~SSS~~||**-**
|~~5—~~||~~5—~~|**33,086**
~~5—~~| |~~SSS~~|~~SSS~~|~~SSS~~|~~SSS ~~|||~~5—~~|~~5—~~|~~5—~~|~~5—~~| |**A3 Payments**|||||||||| |Events costs(kiddushim)|**6,544**||**-**||**-**||**6,544**||**4,958**| |Premises costs(rent and security)|**16,222**||**-**||**-**||**16,222**||**16,238**| |Ministryand speakers' fees|**3,000**||**-**||**-**||**3,000**||**5,000**| |Purchase ofprayerbooks for High Holidays|**-**||**-**||**-**||**-**||**6,131**| |other sundrycosts|**60**||**-**||**-**||**60**||**60**| ||**-**||**-**||**-**||**-**||**-**| ||**-**||**-**||**-**||**-**||**-**| ||**-**||**-**||**-**||**-**||**-**| ||**-**||**-**||**-**||**-**||**-**| |**_Sub total_ **|**25,826**||**-**||**-**||**25,826**||**32,387**| ||||||||||| |**A4 Asset and investment purchases,**
**(see table)**
~~=~~|**A4 Asset and investment purchases,**
~~=~~|||~~—~~|~~—~~|||~~=~~|~~=~~| |~~=~~|**-**
~~=~~||**-**|~~—~~|**-**
~~—~~||**-**|~~=~~|~~=~~| |~~=~~|**-**
~~=~~||**-**|~~—~~|**-**
~~—~~||**-**|~~=~~|~~=~~| |**_Sub total_ **
~~=~~|**-**
~~=~~||**-**|~~—~~|**-**
~~—~~||**-**|~~=~~|**-**
~~=~~| |~~=~~|~~=~~|||~~—~~|~~—~~|||~~=~~|~~=~~| |**_Totalpayments_**
~~=~~|**25,826**
~~=~~||**-**|~~—~~|**-**
~~—~~||**25,826**|~~=~~|**32,387**
~~=~~| |~~=~~
~~——_—~~|~~=~~
~~——_—~~|~~——_—~~|~~——_—~~|~~—~~
~~——_—~~|~~—~~
~~——_—~~|~~——_——~~|~~—~~|~~=~~
~~—~~|~~=~~| |**_Net of receipts/(payments)_**
~~——_—~~|**2,772**
~~——_—~~|**2,772**
~~——_—~~|**-**
~~——_—~~|**-**
~~——_—~~|**- 2**
~~——_—~~|**- 2**
~~——_——~~|**- 2,772**
~~—~~|**772**
~~—~~|**699**| |**A5 Transfers between funds**
~~——_—~~|**-**
~~——_—~~|**-**
~~——_—~~|**- -**
~~——_—~~|**- -**
~~——_—~~|**- -**
~~——_—~~|~~——_——~~|**-**
~~—~~|~~—~~|**-**| |**A6 Cash funds lastyear end**
~~——_—~~|**44,839**
~~——_—~~|**44,839**
~~——_—~~|**- -**
~~——_—~~|**- -**
~~——_—~~|**- -**
~~——_—~~|~~——_——~~|**44,839**
~~—~~|~~—~~|**44,140**| |**_Cash funds thisyear end_**
~~——_—~~|**47,611**
~~——_—~~|**611**
~~——_—~~|**-**
~~——_—~~|**-**
~~——_—~~|**- 47**
~~——_—~~|**- 47**
~~——_——~~|**- 47,611**
~~—~~|~~—~~|**44,839**| |~~——_—~~|~~——_—~~|~~——_—~~|~~——_—~~|~~——_—~~|~~——_—~~|~~——_——~~|~~—~~|~~—~~|| 4 ## **Section B Statement of assets and liabilities at the end of the period** |**Categories**|**Details**|**Details**|**Details**||**Unrestricted**
**funds**||**Restricted funds**||**Endowment**
**funds**| |---|---|---|---|---|---|---|---|---|---| ||||||**to nearest £**||**to nearest £**||**to nearest £**| |**B1 Cash funds**|Bank account at HSBC||||**47,611**||**-**||**-**| ||||||**-**||**-**||**-**| ||||||**-**||**-**||**-**| ||**_Total cash funds_**||||**47,611**||**-**||**-**| ||(agree balances with receipts and payments
account(s))||||OK||||OK| ||||||**Unrestricted**
**funds**||**Restricted funds**||**Endowment**
**funds**| ||**Details**||||**to nearest £**||**to nearest £**||**to nearest £**| |**B2 Other monetary assets**|||||**-**||**-**||**-**| ||||||**-**||**-**||**-**| ||||||**-**||**-**||**-**| ||||||**-**||**-**||**-**| ||||||**-**||**-**||**-**| ||||||**-**||**-**||**-**| ||||||||||| ||**Details**||||**Fund to which asset**
**belongs**||**Cost (optional)**||**Current value**
**(optional)**| |**B3 Investment assets**|||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||||| ||**Details**||||**Fund to which asset**
**belongs**||**Cost (optional)**||**Current value**
**(optional)**| |**B4 Assets retained for the**
**charity’s own use**|||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||**-**||**-**| ||||||||||| ||**Details**||||**Fund to which**
**liability relates**||**Amount due**
**(optional)**||**When due**
**(optional)**| |**B5 Liabilities**|||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||||| |Signed by one or two trustees on behalf of
all the trustees|
Signature||||Print Name||||Date of approval| ||||||MOSES SERFATY||||30-Jan-26| ||||||||||| ||||||||||| 5