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← Beis Aharon Of Olesk

2025-03-31-accounts

Charity Registration Number = 1103927 BEIS AHARON OF OLESK LTD TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

BEIS AHARON OF OLESK LTD LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 Trustees A Eichen5tein R Eichenstein S Dankowitz Charity Number Reglstered Office 1103927 87 St Ann's Road. London N15 5NJ

BEIS AHARON OF OLESK LTD CONTENTS FOR THE YEAR ENDED 31 MARCH 2025 Trustees. Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements

BEIS AHARON OF OLESK LTD TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025 Trustees. report and financial statements The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. BEIS AHARON OF OLESK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trusteeswho are also directors of the charity for the purposes of the Companies Act2006. present their report with the financial statements of the charity for theyear ended 31 March 2025. The trustees have adopted the provisions ofAccounting and Reporting by Charities.. Statement of Recommended Practiceapplicable to charities preparing their accounts in accordance with theFinancial Reporting Standard applicable in the UK and Republic of Ireland IFR51021 (effective l January 20191. sTRU￿URE. GOVERNANCE AND MANAGEMENT Governing document The charity iscontrolled by its governing document. a deed of trust. and constitutes alimited company, limited by guarantee. as defined by the Companies Act 2006. REFERENCE AND ADMINISTFiAnVE DETAILS Registered Company number 043983131England and Wales) Registered Charity number 1103927 Registered office 87 St Ann'sRoad London London N15 6NJ Trustees Mr S DankowitzBusinessman Mrs REichenstein Secretary Mr A LEichenstein Property Management Company Secretary Mrs REichenstein Independent Examiner Versa Taxsolutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP Approved byorder of the board of trustees on 13 May 2025 and signed on its behalf by: Mr A L Eichenstein - Trustee Trustees Page1of9

The trustees, who are also the directors for the purpose of company law. and who served during the year and up to the date of signature of the financial statements were: A Eichenstein R Eichenstein S Dankowitz Trustees. responslbllltles statement The trustees, who are also the directors of Charity For Bels Aharon Of Olesk Ltd for the purpose of company law, are re5pon5ible for preparing the Tru5tees' Report and the financial statement5 in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charitable company for that year. In preparing these financial statements. the trustees are required to= select suitable accounting policie5 and then apply them consistently: observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent: state whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the financial statements.. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial 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. This report was approved by the trustees and signed on its behalf by- A Elchensteln Trustee Date .' 19 September 2025 Page2of9

BEIS AHARON OF OLESK LTD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Recommended categories by activity Unrestricted funds Total Funds 2025 Total Funds 2024 Notes Income and endowments from: Donation5 and legacies 81.399 81.399 Investments 171.949 171.949 141.327 Total 253.348 253.348 141.327 Expenditure on: Raising funds 17.187 17.187 9.943 Charitable activities 110.753 110.753 116,217 other 9.075 9.075 10.360 Total 137.014 137.014 136.519 Net income 116.334 116.334 4.808 Net movement in funds 116.334 116.334 4,808 Reconciliation of funds: Total funds brought forward 2.299.214 2.299.214 2.294,406 Total funds carried forward 2.415.548 2.415.548 2.299.214 Page3of9

BEIS AHARON OF OLESK LTD BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2025 Recommended categories by activity Fixed assets Tangible assets Notes Unrestrirted funds Total Funds 2025 Total Funds 2024 1.567.055 1.567.055 1,574,506 Total fixed assets 1.567.055 1.567.055 1.574.506 Current 35setS Debtor5 775.284 775.284 718.078 Cash at bank and in hand io 77.115 77.115 10,535 Total current assets Creditors.. amounts falling due within one year Net current a55etsllliabilitie5} 852,399 852.399 728.613 li 3.905 3.905 3,905 848.494 848.494 724.708 Total net assets 2.415.549 2.415.549 2,299,214 Funds of the Charity Unrestricted funds 12 2.415.548 2.415.548 2,299,214 Restricted income funds 12 Endowment funds 12 Total fund5 2.415.548 2.415.548 2.299.214 For the year ended 31 March 2025 the company wa5 entitled to exemption from audit under section 477 of the Companie5 Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the trustees on 19 September 2025 and signed on its behalf by.. A Eichenstein Trustee Date = 19 September 2025 Page4of9

BEIS AHARON OF OLESK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 l. Accounting Policies The principal accounting policies adopted by the Charity. which 15 a public benefit entity, in the preparation of the accounts are as follows. 1.1 Basis of preparation These accounts have been prepared under the historical cost convention. as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation. These accounts have been prepared in accordance with -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 IFRS 1021" leffective l January 20191- (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. These account5 are presented in pound5 Sterling and rounded to the nearest pound. 1.2 Going concern The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts. a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts. 1.3 Income from donations or grants Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations. this is usually on receipt. For grants. this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds. or if the donor specifies that the funds must be used in future time periods, then the income is deferred. 1.4 Government grants The charity has received govemment grants in the reporting period 1.5 Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the tem)s of the appeal have specified otherwise. 1.6 Contractual income and performance related grants This is only included in the SOFA once the charity has provided the related goods or services or met the performance related conditions. Page5of9

1.7 Donated goods Donated goods are measured at fair value Ithe amount for which the asset could be exchangedl unless impractical to do so. Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable. a) Donated goods for distribution to beneficiarie5 The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed. they are recognised as an expense at the carrying amount of the stocks at distribution. b) Donated goods for resale Donated goods for resale are measured at fair value on initial recognition. which is the expected proceeds from sale less the expected costs of sale. and recognised in 'lncome from other trading activities, with the corresponding stock recogni5ed in the balance sheet. On its Sale the value of stock is charged against 'lncome from other trading activities, and the proceeds from sale are also recognised as 'lncome from other trading activities.. c) Donated goods and servlces capltallsed as Tanglble fixed assets Goods donated for on-going use by a charity in carrying out its activities are recogni5ed as tangible fixed assets with the corresponding gain recognised as income from donations within the SOFA. 1.8 Income from charitable activities Income from charitable activitie5 15 recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recogni5ed over the period to which it relates. Any amounts relating to future periods are deferred. 1.9 Expenditure Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event. it is probable that a transfer of economic benefits will be required to settle the obligation. and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members. Support Costs include staff costs and are those which do not produce a direct output. Staff cost5 relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent. All costs. including governance costs. are allocated between the expenditure categorie5 of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly- others are apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity. 2. Income from Donations and Legacies Analy515 Unrestricted fund5 Totsl fund5 2025 Donation and gifts Total 81,399 81.399 81.399 81,399 3. Income from Investments Analysls Unrestrlcted funds Total funds 2025 Totsl funds 2024 Interest receivable-trading Rents received 57.206 114.743 57,206 114,743 49,149 92.178 Total 171,949 171.949 141,327 Page6of9

  1. Expenditure on Raising Funds Analysls Total funds 2025 Total funds 2024 Rent collection, property repairs and maintenance charges Total Support Cost5 17.161 17.161 26 9,913 9.913 30 34,348 19,856
  2. Expenditure on Charitable Activities Total funds 2025 Total funds 2024 Analysis Bank charges Donations Total Support Cost5 474 109.827 109.827 926 114.813 115,287 930 220,580 231,504
  3. Support Costs Total funds 2025 Total funds 2024 Analysls Support Costs Rates and water Governance Costs Accountant5 fees 51 59 900 900 951 959

  4. Other Expenditure Unrestricted funds Total funds 2025 Total funds 2024 Analysis Depreciation Charge for the Year- Fixtures & Fittings Insurance 7.451 7,451 8,279 1.624 1,624 2.081 Total 9.075 9.075 10.360 Page7of9

  5. Tangible Fixed Assets Freehold Land & Buildings Fixtures & Fittings 8.1 Cost or valuation At 01 April 2024 1.500.000 192,267 Additions Disposals Revaluations Transfers At 31 March 2025 1.500.000 192,267 8.2 Depreciation and impairments At 01 April 2024 117,761 Charge for the year Disposals Revaluations 7,451 Transfers At 31 March 2025 125.212 8.3 Net book value At 01 April 2024 1.500.000 74,506 At 31 March 2025 1.500.000 67,055

  6. Debtors: Amounts falling due within one year Total funds 2025 Total funds 2024 Other debtors 775.284 718,078 Total 775.284 718,078
  7. Cash at bank and in hand Total funds 2025 Total funds 2024 Cash at bank and in hand 77.115 10,535 Total 77.115 10,535

  8. Creditors: Amounts falling due within one year Total funds 2025 Total funds 2024 Accruals and deferred income Other creditors 900 3,005 900 3.005 Total 3.905 3.905 Page8of9

  9. Charity funds 12.1 Details of material funds held and movements during the CURRENT reporting period Fund balances brought fonvard Fund balances carried fonyard Fund names Income Expenditure Transfers Gains and losses Unrestricted funds 2,299,214 253.348 137.014 2.415,548 Total 2,299,214 253.348 137.014 2.415,548 12.2 Details of material f unds held and movements during the PREVIOUS reporting period Fund balances brought forward Fund balances carried forward Gains and losses Fund names Income Expenditure Transfers Unrestricted funds 2,294,406 141.327 136.519 2.299,214 Total 2,294,406 141.327 136.519 2.299,214 Page9of9