YANKOV CHARITABLE TRUST
(Regisiered Charity No. 1106703)
FI)ANCIAL STATENIEYTS
for the year ended
30 September 2023

YAYKOV CHARITABLF. TRUST
T)EX TO THE FIYI ANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Page
TTustres' Repon
Independeni Examiner's Report
Stsiemeni of Financial Aciivilies
Ststemeni of Financial Position
Notes to the Financial Ststements

YANKOI" CHARITABI.E TRUST
TRL'STEES, REPORT
The Trustees have pleasure in preseniing their Report tO8ether with the Financial Statements of the
Trust for the year ended 30 September 2023.
LEGAL AND ADMINISTRATIVE l￿FOR*IATION
The Charity is governed by a Deed of Declardtion of T￿￿1 daied 3 Sept¢mber 2(MM. Trustees are
appoinied by the existing Trusiees by Deed of Appointhient and suithble recTUitmenl and training
procedures apply.
The Trustees who served throughout the year were Mr Julian Lewin. Mr Jacob Schonberg and Rabbi
Aryeh Schonberg. Day to day affairs of the chariiy are administered by the tnLs*es, the Chair of which
is Mr Julian Lewin.
OBJECTIVES AND POLICIES OF THE TRUST
The Trust established for the advancement of the Jewish religion and Culture among the Jewish
community throughout the world.
ACHIEVEMENTS AND PERFORMANCE
The tru51ees considered the Charity Commission guidance on public benefit and in fulfillmenl
thereof ihe charity coniinued its philanthropic activilics in supw)rt of religious. educational and other
charitable organtsations and aggregaie grants of £343.070 were made in the year to 30 September
2023.
RESERVES POLICY AND GOING CONCEIL
It is the Trusi's policy lo maintain unrestricted funds in order to ensure ihai it is in a position to
continue its Grnnt-making aciiviiies and 10 cover coniingencies of addiiional calls being made upon the
Charity for support of organisalions or institulions in limes of need. The nel curreni liabilities situation
is nol of concern having regard io the ongoing supwrt of the charity's loan creditor5.
INVESTMENT POI.ICY
The Trust Deed em￿werS the truslees lo make investments which the tnLStees consider appropriate.
The twstces effect investments which, over a medium period of years. ar¢ anticipated to generate
dependable flow of income coupled with capilai growth.
GRANT-MAKING POLICY
Grants are made to charitable institutions and organisaiions in accordance with the objects of the
harity.

YANKOI, CHARITABLE TRLTST
TRLSTEES, REPORT
( CONTINUED )
RISK MANAGEMENT
The Trustees have assessed the major risks io which the TTUSt is expose￿ in particular those to the
operations and finances of the TTUSL and are saiisfied that systems are in place to mitigate its exposure
lo those risks.
TRUSTEES, RESPONSIBILITIES
The Trustees are required lo prepare Financial Staiements for each financial year which give a trne
and fair view of the siaie of affairs of ihe Tn￿1 and of its surplus or d¢ficiency for Ihal period. In
preparing the Financial Stsiemcnts. the Trustees are required to..
select suitable accounting policies and apply them consisiently
make judgements and C￿lMateS Ihal are reasonable and prudeni
follow applicable accouniing standarth. subjeci ￿ any malerial dq)artures disclosed and
explained in the Financial Sta*ments
iv)
prepare the Financial Statements on Ihe going concern basis unless it is inappropriate to
presume Ihal the trust will conlinue in busine￿.
The Twstees are resp)nsible for maintaining proper accounting records which disclose with
reasonable accurncy al any time the financial posilion of the Trust and to enable them io ensure that
the Financial Sthiemenls comply with the Charities Act 2011. They are also responsible for
safeguarding the asseis of the Trust and hence for taking reasonable steps for the prevention and
dcieclion of fraud and other ir￿guIarilIL￿.
Mr Jullan Lewln
Trustee
Date: 281b June 2024

YANKOV CHARITABLE TRUST
IIIDEPENDENT EXAMINER'S REPORT TO THE TRL'STEES OF
YLYKOV CHARITABLE TRUST
YEAR ENDED 30 SEPTE.MBER 2023
I report on the accounts of the cbariry for the year ended 30th September 2023 set out on pa8es 4 to 8.
RESPECTIN'E RLSPOI%SIBILITIES OF TRUSTEES AND Ih'DEPENDENT EXAMINER
The charitys trnstees are responsible for the preparntion of the accounts. The charity's
Irustees consider that an audii is not required for Ihis year under seclion 144 of the Charities
Aci 2011 {Ihe Charities Acii and Ihai an independent examinaiion is needed.
It is my responsibility to..
examine ihe accounts under seclion 145 of the Chariiies Aci,
) follow the procedures laid down in the gener￿ Direciions given by the Charity
Commission (under Seclion 145{5)Ib) of the Chariiies Act, and
to stale wheiher particular mailers have come io my aiieniion.
BASIS Ob. IliDEPEYDENT EXAMINF.R'S STATEMEYT
My examinaiion was Larried oui in Accordance ￿'1[h gienerul Directions given by the Charity
Commission. An examination includes a review of ihe accounting records kept by the
churiiy's trusiees consider ihai an audit is noi required for this year under seciion 144 of ihe
Charities A¢1 2011 {the Charities Acii and thai an independeni examination charity and a
Lomparisun of Ihe a¢counts presented with ihose records. li also includes consideration of
any unusuAI items or disclosures in the aecounis. and seeking explanations from the trustees
con¢erning any such mailers. The procedurcs utthrtaken do not providc all ihe evidenLe
that would be required in an audit, and consequently no opinion is given as to whether the
ac¢ounis present a 'irue and fair. view and ihe is limiied to those matters set out in th¢
stalement below.
INDEPENDENT EXAMINLR'S STATEMENT
have completcd my cxamination. I confim) thai no matters have come to my aiiention in
connection with the examinaiion giving me reasonable ¢ause to bclieve that in any material
respect..
accouniing records were not kepi in respect of the chariry as required by seciion 130 of
the 2011 Act: or
the accounis do not accord with those records. or
the accounts do not comply with the applicable requirements concerning the forn] and
conteni of acLounts set oui in the ChArities IAccouTris and R¢portsl Regulations 2008 other
Ihan any requir¢mcni ihat the accounis give a 'irue and fair view which is not a matter
considered as part of an independeni examination.
Mr L. Lerner FCA
9 Winchester Avenue,
Prestwich,
Manchester M25 OLJ
Inde￿ndent examiner
Date: 28 June 2024

YANKOI, CHARITABI.E TRUST
STATEMENT OF FINANCIAL ACTIIryTIES
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Note
2023
2022
GENERAL FUND
INCOMING RESOURCES
Incoming Resources from Genmiing Funds
Voluntary Income - Donaiions Received
Investhi¢ni Income
62,406
60,817
155,710
84,795
TOTAL INCOMING RESOURCES
123,223
240505
RESOURCES EXPENDED
Charitable ￿lIvi11eS
343,070
70.425
TOTAL RESOURCES EXPEYDED
343,070
70,425
NET INCOMING RF.(iOURCFS
FOR THE YEAR
(219,847)
170,080
Loss on salelrevaluation of Fixed Assets
{109,971)
(180,IMKI)
NET MOVEMENT IN FUNDS
(329,818)
{9,920}
NET UI%RESTRICTF.D FUND.S
BROUGHT FORWARD
680,870
690,790
UNRESTRIcfED FUND CARRIED
FORWARD
351,052
680,870
All movements are in unrestricied funds
The notes on pages 6 10 8 forni part of these Financial Ststements.

I'AJKOI, CHARITABLE TRLST
STATEMENT OF FINANCI.41. POSITION
30 SEPTE.IIBER 2023
Note
2023
2022
FIXED ASSETS
Investments
834,966
,074,043
CURRENT ASSETS
Cash at Bank
82J75
13,724
CRF.DITORS: Amounts falling
due within one year
378 897
NET CURRENT LIABILITIES
(465,914)
(365,173)
369.052
70&869
CRF.DITORS: Amounts falling
duL dftLr onL year
NET ASSETS
351,052
680,870
UINRESTIUCTED FUNDS
L151,052
£680,870
These financial statements were approved by the board of I￿￿tee$ and authorised for issue on
28, June 2024, and are signed on behalf of ihe board by..
Jullan Lewin - TRUSTF.E
The notes on pages 6 10 8 fomi part of these Flnancial Staiements.

Y ANKOV CHARITABLE TRUST
NOTES TO THE FINANCIAL STA TEMENTS
FOR THE YEAR ENDED 30 SEIYEMBER 2023
I. GENERAL INFORMATION
The Charity is govemed by a Deed of Declaralion of Trnst daled 3 September 2004. The
address of the charity is 158 Albert Avenue. Pr¢siwich. Manchesier, M25 OHE.
2. STA TEMENT OF COMPLIANCE
These financial S￿leMen1S have been prepared in compliance with FRS 102. 'The Financial
Reporting Siandard applicable in ihe UK and Ihe Republic of Ireland,, the S(alement of
Recommendcd Prnctice applicable io chariiies preparing Ihetr account5 in accordance with
the Financial RepK)rting Standard applicable in ihe UK and Republic of Ireland (FRS 102)
(Charities SORP {FRS 102)) and the Charities Aci 2011.
3. ACCOUNTING POLICIES
Basls of prep4rgtlon
The financial statements have been prepared on the hisiorical cost basis. as modified by the
revalualion of certain financial assets and liabilities and investment propenies measured al Idir
value ihrough income or expenditure.
The financial slalements are prepared in sterling. which is the functional currency of the cntily.
The charity meels ihe defilliiion of a public benefit entiry under FRS 102.
Golng coneern
There are no material uncertainlies aboui ihe charit￿5 ability to continue. having regard to
ongoing support from loan crediiors.
Judgements And key sourees of estlm2tlon uncertAlnty
The preparation of the financial stalements requires management lo make judgements.
estimates and assumpiions thai affeci the amounis reported. These estimates and judgements
are coniinually re￿Iewed and are based on experien¢e and other faclors, including expeclations
of fulure events that are believed io be reasonable under Ihe circumslances. There were no
significanijudgemenis or estimates made in the preparation of these financial siatements.
Fund accounting
General unrestricted funds comprise the accumula*d surp7￿$ or deficit on income and expendiltsre
ac¢ounl. They are available for ai the discretion of the TnLStee5 in fut1herdnce of the general
objeciives of the Charity.
Incomlng resources
Incoming resources represent receipts under gift aid and other donations ￿ceiVed and income
from syndicated investmenis in property.

YANKOV CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30.SEvfEMBER 2023
Resources expanded
All expendiiure is Classified under the Charitys principal categories of charithble and other
expenditure and by the t)pe of expense.
Flnaneial Instruments
A financial asset or a financial liability is recognised only when ihe enlity becomes a party to
the coniractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable
including any related transaciion costs. unless ihe arrangement constitutes a financing
transaciion. where li is recognised at the present value of the fuiure pa￿nents discounted at a
market rdle of interesi for a similar debi instrumeni.
LU￿ent assets and Current liabilities are subsequently measured at the cash or other
consideration expecied lo be paid or received and not discounted.
Investments
Investments are included in the Balance Shea at fair value.
INVESTMEV4T INCOME
2023
2022
Income from syndicated investments in property
Bank interest
60,620
197
84,795
60,817
84,795
3. COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE
2023
2022
Charitable Donations from Unrestricted Funds
Support costs
Bank Charges and Interest
339,917
2,-150
803
66,802
2.480
1.143
343,070
70,425
The costs of charitable aclivities of includes grants toLglling £227,118 to British Friends of Tiferes
Chaim and £18,000 to British Friends of Kupat Hair, and the balance relates io grants under
£10,000.

YANKOV CHARITABLE TRUST
NOTES TO THE FtNANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SE]ryEMBER 2023
FIXED ASSETS
Investments 8s at I 51 October 2022
.074,043
Dl$posal of investments
239 077
As al 301b September 2023
£834,966
The syndicaied investments are staled ai fair value as assessed
by the Trustees.
FUNDS
Balance at I ' October 2022
Net Incomin8 Resources for the Year
Balance al 30, Sepiember 2023
680.870
-129 818
£ 351,052