COMPANY REGISTRATION NUMBER: 05170262 CHARITY REGISTRATION Nu[BER. 1108022 STRAWBERRY CARE FOUNDATION LIMITED Company Limited by Guarantee Unaudited Financial Statements 31 July 2024 COHEN ARN LD Chartered accountants New Burlington House 1075 Finchley Road London NWI I OPU
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARAIYTEE Financial Statements Year ended 31 July 2024 PAGES Trustees, Annual Report Oncotyorating the Directols Report) Ito2 Independent Examiner's Report to the Trustees Statement of Financial Activities (Including Income and Expenditure Account) Statement of Financial Position Notes to the Financial Statements 6toll
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE Trustees, Annual Report Uncorporating the Director's Report) Year ended 31 July 2024 The trust¢¢s, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2024. Reference and administrative details Registered charity name Cbarity registration number Company registration number 05170262 Principal oifice and registered l East Bank office London N16 5RJ Unit¢d Kingdom Mr M Kesselman Mr E Stroh Mrs R Stroh Mrs S Herzog Mrs R Stroh Strawberry Care Foundation Limited 1108022 The trustees COMPANY SECRETARY INDEPENDENT EXAMINER Mr M Broner-cohen FCA New Burlington House 1075 Finchley Road London NWI I OPU Structure? governanee and management The Charity is constituted as a Company limited by guarent¢e, and is therefore governed by its Memorandurn and Articles of Association. The Governors (Trustees) administer the day-to-day affairs of the Charity. None of the Trustees have any beneficial interest in the Charity. It is not currently the intention of the Trustees of the Charity to appoint new Trustees. Should the situation change in the future, the Trustees will apply recruitment training and induction procedures. Objectives And activities The Charity's objects are the advancement of Orthodox Jewish religious education, the advancement of the Orthodox Jewish religion, the relief of poverty, in particular persons of the Jewish faith, and to financially support reCols¢d Schools, Theological Colleges and places of advanced education. To achieve these objects, the Charity Utilises its income to make grants and donations to charitable organisations whose principal objects are in line with the abov¢.
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE Trustees, Annual Report (Incoryorating the Director's Report) (colllinued) Year ended 31 July 2024 Strategic report The following sections for achievcments and perforniance. financial review and plans for future periods fortn the strategic report of the charity. Achievements and performance During the year, the Company continued to pursue philanthropic objects in support of educational, religious and other Charitable Organisations which was in accordance with the guidance of the Charity Commission relating to Public Benefit. During the year, the charity distributed grants totalling £26,000 (2023: £25,000) in furtherance of the charity's objects. Financial review Income from investments aggregated £68,227 (2023: £63,213). Total resources ¢xp¢nded were £50,813 (2023: £53,419) resulting in a sury)lus of £17,414 (2023: £9,794). The financial results of the Charity's activities for the year to 31 July 2024 are fully reflected in the attached Financial Statements together with the Notes thereon. The trustees, annual report and the strategic report were approved on 3 April 2025 and signed on behalf of the board of trustees by: .sts& Mrs R Stroh Charity Secretary
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE Independent Examiner's Report to the Trustees of Strawberry Care Foundation Limited Year eDded 31 July 2024 I report to the trustees on my examination of the financial statements of Strawberry Care Foundation Limited ('the charity,) for the year ended 31 July 2024. Responsibilities and basis of report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial slatements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 201 l Act,). In carrying out my examination I have followed th¢ Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's ststemeDt I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or the financial statements do not accord with those records. or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fail view which is not a matter considered as part of an independent examination. or the financial statements have not be¢n prepared in accordanc¢ with the method5 and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). 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 b¢ reached. M. Mr M Broncr-Coh¢n FCA Independent Examiner New Burlington House 1075 Finchley Road London NWI I OPU Date
STRAWBERRY CARE FOUNDATION LIMITED COIVIPANY LIMITED BY GUARANTEE Statement of Financial Activities (including income and expenditure account) Year ended 31 July 2024 2024 Unrestricted funds Total fund8 Total funds 2023 Note Income and endowments Investment income 68.227 68.227 68227 68227 63,213 63.213 Total income Expenditure Expenditure on raising funds: Investment management costs Expenditure on charitable activities Total expenditure (21.713) (29,100) (50,813) (21,713) (29,100) (50,813) (25,533) (27,886) (53,419) Net income and net movement in funds 17,414 17,414 9,794 ReconciliatlOD of funds Total funds brought forward Total funds carried fonvard 211,744 229.158 211,744 201,950 211,744 229,158 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 6 to 11 form part of these financial statemeDts.
STRAWBERRY CARE FOUNDATION LIMITED COIVIPANY LIMITED BY GUARANTEE Statement of Financial Position 31 Juty 2024 2024 2023 Note Fixed assets Investments 12 200,000 200,000 Current assets Debtors Cash at bank and in hand 13 25562 7,451 9,609 5,690 15,299 33,013 Creditors: amounts falling due wlthln one year Net current assets 14 (355) (3,555) 29,158 229.158 229,158 11,744 211,744 211,744 Total assets less current liabilities Net assets Funds of the cbarity Unrestricted funds 229,158 229,158 211.744 211,744 Total charity funds 15 For the year ending 31 July 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in a¢cordanee with the provisions applicable to companies subject to the small companies, regime. These financial statcmcnts were approved by the board of trustees and authorised for issue on 3 April 2025, and are signed on behalf of the board by.. Mr E Stroh Trustee Mrs R Stroh Trustee The Dotes on pages 6 to I I form part of these fiDancial statemeDts.
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 July 2024 General information The charity 15 a public bencfit cntity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is l East Bank, London, N16 5RJ, United Kingdom. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP {FRS 102)) and the Companies Act 2006. Accounting policles Ba$is of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainti¢5 about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Besides those stated below, there no were no material judgements, estimates and assutnptions that affected the amounts reported in the year. Fund Accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charitys purposes. Designated funds are unrestricted funds earn)arked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through thc terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements (conlinytd) Year ended 31 July 2024 Accounting policies {conlinued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measurcd. Th¢ following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount Can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and servi¢¢s are recognised in the accounts when received if the value can be reliably MSured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any V AT which cannot fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, event5, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that furthcr its charitable aims for the benefit of its beneficiaries, including those support costs and costs rclating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to exp¢nditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Investment property Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair valu¢ are recognised in income or expenditure.
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements (eoMÉlMuÉd) Year ended 31 July 2024 Accounting policies (cvuilnued) Investment property (eomrfnuedj If a reliable measure of fair value is no longer available without undue cost or effort for an itetn of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis. Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement onstitutes a financing transaction, where it is recognised at the present value of the future payments diounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairnient at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. Limited by guarantee The charity i5 a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. Investment Income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Income from UK investment properties 68,227 68,227 63,213 63,213 Investment management costs Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Management expenses 21,713 21,713 25,533 25,533
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements (continu) Year ended 31 July 2024 Expenditure on charilable activities by fund type Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donations paid Support costs 26,000 3,100 29,100 26,1100 3,100 29,11)0 25,000 2,886 27,886 25,000 2,886 27,886 Expenditure on charitable activitie8 by activity type Grant funding of activities Support costs Total fund8 2024 Total fund 2023 Donations paid Governance Costs 26,000 26,000 3.100 29,100 25,000 2,886 27,886 3,100 3,100 26,000 Analysis of grants 2024 2023 GraDts to institutions Chasdei Aharon Trust Friends of Bels Chinuch L¢banos Trust R, Shayales Tz¢duke Start Upright Friends of Bels Soroh Schneirer Ezer Viznitz Foundation British Friends of Rabbi Meir Baal Han¢ss Charity (Kollel Shomrei Hachomos) Center for Advanced Rabbinics Grants < £2,500 3,000 5,000 3,000 3,000 5,000 5,000 7,000 10,000 3,000 6,000 26,000 26,1)00 1,000 25,000 25,000 Total grants Analysi8 of Grants to Institutions: Advancement of the Jewish Religion Advancement of Jewish Education Relief of Poverty Total 6,833 9,833 9J34 1,500 7,500 16,000 25,000 26,000
STRAWBEIIRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUARANTEE Notes to the Finaneial StatemeDtS (eomlinued) Year ended 31 July 2024 10. Independent examination fees 2024 2023 Fees payable to the independent examiner for: Independent examination of the financial statements 2.880 2,160 I l. Trustee remuneration and expenses The charity has no staff other than the trustees all of whom give freely of their time and expertise without any forni of remuneration or other benefit in cash or kind (2023: £Nil). The charity did not meet any expenses (2023: £Nil) incurred by the trustees for services provided to the charity. 12. Investments Investment properties Cost or valuation At l August 2023 and 31 July 2024 Impairment At l August 2023 and 31 July 2024 Cfirrying amount At 31 July 2024 At 31 July 2023 200,000 200,0110 200,000 All investments shown above ar¢ held at valuation. Investment propertie$ The investment properties are shown at market value. The valuation of the properties has been carried out by the Governors (Trustees) of the Charity. 13. Debtors 2024 2023 Trade debtors 25,562 9,609 10-
STRAWBERRY CARE FOUNDATION LIMITED COMPANY LIMITED BY GUAIL4NTEE Notes to the Financial Statements (continued) Year ended 31 July 2024 14. Creditors: amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income Other creditors 1,175 2.580 100 1,175 2,280 100 3,855 3,555 15. Analysis of charitable funds Unrestricted funds At l August 2023 At Income Expenditure 31 July 2024 General funds 211,744 68,227 (50,813) 229,158 At l August 2022 At Income Expenditure 31 July 2023 General funds 201,950 63.213 (53,419) 211,744 16. Analysis of Det assets between funds Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than l year Net assets 200,000 33,013 (3,855) 229,158 200,000 33,013 (3,855) 229,158 Unrestricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than l year Net assets 200,000 15,299 (3,555) 211,744 200,000 15,299 (3,555) 211,744 11-