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2021-03-31-accounts

COMPANY REGISTRATION NUMBER: 5371078 CHARITY REGISTRATION NUMBER: 1111090

Achim Limited

Company Limited by Guarantee Unaudited Financial Statements

For the year ended

31 March 2021

COHEN ARNOLD

Chartered accountants New Burlington House 1075 Finchley Road LONDON NW11 0PU

Achim Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2021

Pages
Trustees' annual report (incorporating the director's report) 1 to 3
Independent examiner's report to the trustees 4
Statement of financial activities (including income and expenditure
account) 5
Statement of financial position 6
Notes to the financial statements 7 to 13

Achim Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2021

The trustees, 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 March 2021.

Reference and administrative details

Registered charity name Achim Limited Charity registration number 1111090 Company registration number 5371078 Principal office and registered New Burlington House office 1075 Finchley Road London NW11 0PU

The trustees

Mr I Traube Mr J Stern Mr I K Dzialowski Company secretary Mr I Traube Independent examiner Mr M Broner-Cohen FCA New Burlington House 1075 Finchley Road LONDON NW11 0PU

Structure, governance and management

The charity is constituted as a company Limited by guarantee, and is therefore governed by its Memorandum 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 suitable recruitment training and induction procedures.

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Achim Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2021

Objectives and activities

The charity is established to further Jewish Orthodox religion and education and relief of poverty sickness and hardship.

The charity receives income mainly from its property investments and charitable receipts under gift aid, which it utilises in the provision and distribution of grants and donations.

The charity's principal activity throughout the year was the provision and distribution of donations and grants to organisations, and no change is envisaged in the immediate future.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities and setting the grant making policy for the year.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

During the year the company continued to pursue its philanthropic objects in support of educational, religious and other charitable organisations. Income from investments and donations aggregated £88,050. Total resources expended were £89,663, including donations to charitable institutions of £73,000, resulting in a net deficit of £1,613.

Financial review

The financial results of the charity's activities for the year to 31 March 2021 are fully reflected in the attached Financial Statements together with the Notes thereon.

Reserve Policy

It is the policy of the charity to maintain unrestricted funds, which include the free reserves of the charity, at a level which the trustees think appropriate, after considering the future commitments of the charity and the likely costs of the charity for the next year. At 31 March 2021 the charity had unrestricted funds aggregating £1,148,293.

As at 31 March 2021, the charity has free reserves of £7,893.

Grant Making Policy

Grants are made to charitable institutions and organisations which accord with the objects of the charity.

The trustees are approached for donations by a wide variety of charitable institutions operating all over England. The trustees consider all requests which they receive and make donations based on the level of funds available.

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Acbim Limited Company Limited by Guarantee Trustees, Annual Re￿)rt (Incor￿r8tlng the Director's Report) (c•RlinMEd) Year ended 31 March 2021 Plans for future perlods The trustees plan 10 Continue to make distributions in accordance with their grant rn9￿1ng policy. to ensure that the ability to generate sufficient income is mainiained to achieve that end and that an appropria level of reserves is maintained. In detennining the level of charitable grants and donations that the company may make. the trustees consider the income available for such purposes from its investment properties. Risk Man4gemeDt The tnlstees have identified 8nd reviewed the major risks lo which ihe charity is exposed, in particular those related to the operations and f￿anCe of th¢ ¢harity and are satisfied that systems a￿ in place to manage those risks. The I￿stee5, annual report and the strategic report were approved on .................. on ￿half of the b08rd of Mistees by: and signed Mr l Traube Trustee

Achlm Limited Company Limlted by Guarantee Independent Examiner's Report to the Trustees of Achim Limlted Year ended 31 March 2021 I report to the trustees on my examination of the financial statements of Achim Limited ('the charity,) for the year ended 31 Marcb 2021. Responsibilities and basis of report As the trustees of ihe ¢harity you are ffsponsible for the preparation of the financial stalem¢nts in accordance with the requirements of the Charities Act 201 I ('the Act,). I report in respect of my examination of the charity s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions giv¢n by the Charity Commission under section 145{5)b) of the Act. Independent examiner's statement I have completed my examination. I confirni that no material matiers have come to my attention in ¢onnection with the examination giving me cause to believe ihal in any material respect: the accounting records weTc no¢ kept in ￿cOrdanCe with section 130 of the Charities Act; or the financial statements do not accord with th¢ accounting records,, or the financial statements do not Comply with the applicable requiremenis concerning the forn) and ontent of accouDls set out in the Charities (Accounts and Reports) Regulacions 2008 other than any requirement that the financial statements give a'¢rne and fair, view which is not a m8tEr considered &5 part of an independent examination. I have no concerns and have come across no other malters in connection with the examination to which attention should be drawn in this report in order to enable a proper understandin8 of the ac¢ouDt$ to be reached, Mr M Broner-cohen FCA Independent Examiner New Burlington House 1075 Finchley Road LONDON NWII OPU J6

Achim Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2021

2021 2021 2020
Unrestricted
funds Total funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 5 2,000
Investment income 6 88,050 88,050 79,878
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 88,050 88,050 81,878
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on raising funds:
Investment management costs 7 (13,148) (13,148) (32,715)
Expenditure on charitable activities 8,9 (75,799) (75,799) (57,464)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure (88,947) (88,947) (90,179)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net expenditure and net movement in funds (897) (897) (8,301)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward 1,149,906 1,149,906 1,158,207
ৄৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄৄ
Total funds carried forward 1,149,009 1,149,009 1,149,906
৶৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶৶

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 7 to 13 form part of these financial statements.

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Achim Limited Company Lin)ited by Guarantee Statsment of Financial Position 31 March 2021 2021 2020 No Ixed assets Jnvestments 13 1,140A( 1,140,4(K) Current assets Debtors Cash at bank and in haJ)d 14 10,014 995 12,365 257 12,622 Credltors: amounts I￿11ng due within one y¢or Net eurrent assets 15 (24IKI) (3,116) 9,506 Total AS9ets less current Ilablutles 1.149,1)09 lJ49,(M)9 1.149.906 Ne¢ a88ets 1,149,906 Funds of the charlty Unrestricied fi]nds 1,149.11 1.149.(109 1.149,906 1.149,906 Total charlty funds 16 For the year endin8 31 March 2021 the charity was entitled to exemplion from ￿dit under section 477 of the Companies Act 2IM)6 relating to small companies. Di￿10rS, responsibilities.. The members have not requir¢d 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 ihe Act with resp￿¢ lo a¢counting records and th¢ preparation of linancial statements. These financial statement5 have been prepared in accordance with the pn)vi$ion8 applicable ÉO COTnpanies subject to Èhe small compantes, regime. These finan ial St￿eMentS were approved by the board of trustees and authorised for issue on nd are Signed on behalf of th¢ board by: Mr l Traube Trnstee Mr l K Dzialowski Trus*e The notes OD page5 7 to 13 form wt ottbese stateme

Achim Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2021

1. General information

The charity is a public benefit entity 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 New Burlington House, 1075 Finchley Road, London, NW11 0PU.

2. 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.

3. Accounting policies

Basis 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 uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the disclosure exemptions with respect to the cash flow statement.

Judgements and key sources of estimation uncertainty

Judgements made by the directors in the application of these accounting policies that have significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year are as follows:

(i) Property valuation

The valuation of the company's investment property portfolio is inherently subjective, depending on many factors including the individual nature of each property, its location and expected future net rental values , market yields and comparable market transactions. Therefore the valuations are subject to a degree of uncertainty and are made on the basis of assumptions which may not prove to be accurate, particularly in periods of difficult market or economic conditions.

(ii) Trade and other debtors

The trustees use details of the age of trade debtors and the status of any disputes together with external evidence of the credit status of the counterparty in making judgements concerning any need to impair the carrying values.

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Achim Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Fund accounting

General unrestricted funds comprise the accumulated surplus or deficit on income and expenditure account. They are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Restricted funds are funds subject to specific restricted conditions imposed by donors. There are no restricted funds as at the Balance Sheet date.

Designated funds are funds which have been set aside at the discretion of the trustees for specific purposes. There are no designated funds as at the Balance Sheet date.

Incoming resources

All income is 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 measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure 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.

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Achim Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2021

3. Accounting policies (continued)

Investment properties

Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost.

Subsequent to initial recognition -

Investment property fair value is determined by the trustees based on professional valuations, their understanding of property market conditions and the specific properties concerned using a sales valuation approach, derived from recent comparable transactions on the market, adjusted by applying discounts to reflect status of occupation and condition.

Acquisitions and disposals of properties

Acquisitions and disposals of properties are considered to take place at the legal completion and are included in the financial statements accordingly.

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 constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Limited by guarantee

The charity is 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.

5. Donations and legacies

Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Donations
Donations received 2,000 2,000
৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

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Achim Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2021

6. Investment income

Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Income from investment properties 67,050 67,050 62,728 62,728
Dividends receivable 21,000 21,000 17,150 17,150
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
88,050 88,050 79,878 79,878
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

7. Investment management costs

Investment management costs
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Property repairs and maintenance
charges 2,254 2,254 23,084 23,084
Management Commissions 8,059 8,059 6,376 6,376
Service Charges 50 50 50 50
Rates 172 172
Insurance 2,785 2,785 3,033 3,033
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
13,148 13,148 32,715 32,715
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

8. Expenditure on charitable activities by fund type

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Charitable activity 73,000 73,000 54,400 54,400
Support costs 2,799 2,799 3,064 3,064
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
75,799
৶৶৶৶৶৶৶৶৶
75,799
৶৶৶৶৶৶৶৶৶
57,464
৶৶৶৶৶৶৶৶৶
57,464
৶৶৶৶৶৶৶৶৶

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Achim Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2021

9. Expenditure on charitable activities by activity type

Grant funding Total funds Total fund
of activities Support costs 2021 2020
£ £ £ £
Charitable activity 73,000 199 73,199 54,644
Governance costs 2,600 2,600 2,820
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
73,000 2,799 75,799 57,464
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Charitable donations are grants made to the following institutions:
Friends of Beis Soroh Schneirer 9,000
Mercaz Hatorah Belz 9,000
Ichud Mosdos Gur Ltd 19,600
Mifal Hachesed Vehatzdokoh 7,200
Yesamach Levav 8,200
One Heart Lev Echad 7,000
Less than £5,000 13,000
ৄৄৄৄৄৄৄৄৄ
Total 73,000
৶৶৶৶৶৶৶৶৶
Analysis of Grants to Institutions:
Advancement of the Jewish
Religion 23,917
Advancement of Jewish Education 14,917
Relief of Poverty 30,916
Other general charitable purposes 3,250
ৄৄৄৄৄৄৄৄৄ
Total 73,000
৶৶৶৶৶৶৶৶৶
10. Analysis of support costs
Support costs Total 2021 Total 2020
£ £ £
General office 199 199 244
Governance costs 2,600 2,600 2,820
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
2,799 2,799 3,064
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
11. Independent examination fees
2021 2020
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 2,400 2,400
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

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Achim Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2021

12. Trustee remuneration and expenses

No salaries or wages have been paid to employees, including the trustees, during the year. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity.

13. Investments

Investments
Investment
properties
£
Cost or valuation
At 1 April 2020 and 31 March 2021 1,140,400
৶৶৶৶৶৶৶৶৶৶৶৶৶
Impairment
At 1 April 2020 and 31 March 2021
Carrying amount
At 31 March 2021 1,140,400
৶৶৶৶৶৶৶৶৶৶৶৶৶
At 31 March 2020 1,140,400
৶৶৶৶৶৶৶৶৶৶৶৶৶

All investments shown above are held at valuation.

Investment properties

The investment properties are shown at market value. The valuation of the properties has been carried out by the Governors (Trustees) of the Charity.

14. Debtors

14. Debtors
2021 2020
£ £
Trade debtors 6,569 12,365
Prepayments and accrued income 3,161
Other debtors 284
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
10,014 12,365
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
15. Creditors: amounts falling due within one year
2021 2020
£ £
Accruals and deferred income 2,400 2,400
Other creditors 716
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
2,400
৶৶৶৶৶৶৶
3,116
৶৶৶৶৶৶৶

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Achim Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2021

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 31 March 20
1 April 2020 Income Expenditure 21
£ £ £ £
General funds 1,149,906 88,050 (88,947) 1,149,009
৶৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶৶
At
At 31 March 202
1 April 2019 Income Expenditure 0
£ £ £ £
General funds 1,158,207 81,878 (90,179) 1,149,906
৶৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶৶

17. Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Total Funds
Funds 2021
£ £
Tangible fixed assets 1,140,400 1,140,400
Current assets 11,009 11,009
Creditors less than 1 year (3,116) (3,116)
ৄৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets 1,148,293 1,148,293
৶৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶৶
Unrestricted Total Funds
Funds 2020
£ £
Tangible fixed assets 1,140,400 1,140,400
Current assets 12,622 12,622
Creditors less than 1 year (3,116) (3,116)
ৄৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets 1,149,906
৶৶৶৶৶৶৶৶৶৶৶৶৶
1,149,906
৶৶৶৶৶৶৶৶৶৶৶৶৶

18. Related parties

Other debtors (Note 14) includes an amount of £284 owed by Matan Co Ltd, a company with directors who are also trustees of the charity.

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