CHARITY REGISTRATION NUMBER: 1111333 Tomchei Yotsei Anglia Financial Statements 30 June 2024 COHEN ARNOLD Chartered accountants & statutory auditor New Burlington House 1075 Finchley Road LONDON NWII OPU Tomchei Yotzei Anglia Financial Statements Year ended 30 June 2024 Page Trustees, annual report Independent auditorfs report to the members Statement of financial activities Ststement of financial position Statement of cash flows 10 Notes to the financial statements 11 Tomchei Yotlei Anglia Trustees, Annual Report Year ended 30 June 2024 The trustees present their report and the financial statements of the charity for the year ended 30 June 2024. Referenee and administrative details Registered charity name Charity registration number Principal office Tomchei Yotzei Anglia 1111333 2 Paget Road London N16 5NQ Mr P Bendikt Mr M Bodner Mr D Margulies Cohen Arnold Chartered accountants & statutory auditor New Burlington House 1075 Finchley Road LONDON NWI I OPU The trustees Auditor Structure? governance and management Governing document The charity is governed its deed of trust and 15 an unincorporakd charity. The trust deed does not require the trustees to retire by rotation. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Objectives and activities The objective of the charity is the relief of the poor, sick and feeble amongst members of the Jewish faith throughoul the world, primarily (but not exclusively) amongst those currently living in Israel but fonnerly having resided in the United Kingdom. The charity makes regular appeals and utilises the funds raised in the furtherance of its slated objectives. The trustees confirni that they have referred to the guidance contained in the Charity Commission's genernl guidance on public benefit when reviewing the trust's aims and objectives and in planning future activities and setting the grant making policy for the year. Tomchei Yotsei Anglia Trustees Annual Report leonlin&edJ Year ended 30 June 2024 Aehievements and performance During the year the charity made grants totalling £1,174,320. The financial results of the charity's activities for the period are fully reflected in the attsched Financial Statements together with the notes thereon. Financial review Reserves poliey The charity only commits to make grants according to available funds. As such it does not require to hold significant reserves. Any surplus funds at the end of the financial year is distributed post year end. As at 30 June 2024 the charity had £228,456 unrestricted funds. Plans for future periods The trustees plan to continue to make distributions in accordance with their grant making policy and to ensure that the ability to generate sufficienl inrome is maintained to achieve that. Trustees, responsibilitfies statement The trustees are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial slatemenls for each 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, of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounling policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP. make judgments and accounting estimates that are reasonable and prudent: prepare the financial statements on the going concern basis unles5 It is inappropriate to presume that the charity will conlinue in business. The trustees are responsible for keeping adequate accounting records that are sutTicient to show and explain the charity's transactions and disclose with reasonable accurncy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 201 I, the applicable Charities (Accounts and Reports) Regulations. and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and henre for taking reasonable steps for the prevention and detection of fraud and other I￿¢gularItIes. Tonichei Yotsei Anglia Trustees, Annulll Report Iconlllllltd) Year ended 30 JunL, 2024 The trusiec.5' annual rei)ort ivos approvcd on 8 April 2025 and sigyned on behalf of Ihe board of Iruslecs by.. Mr P Benedikt Tru.sie¢ Tomchei Yotsei Anglia Independent Auditor's Report to the Members of Tomchei Yotsei Anglia Year ended 30 June 2024 Opinion We have audited the financial statements of Tomchei Yotzei Anglia (the 'charity') for the year ended 30 June 2024 which comprise the statement of financial activities, statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparalion is applicable law and United Kingdom Accounting Slandards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the stste of the charity's affairs as at 30 June 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. have been prepared in accordance with the r¢quirem¢nts of the Charities Act 2011. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficienl and appropriate to provide a basis for our opinion. Conclusions relatlng to going concern In audiling the financial ststements, we have concluded thal the trustees, use of th¢ going concern basis of accounting in the preparation of the financial statements is appropriate. Based on ihe work we have performed, we have not identified any material uncertainties relating to events or ronditions that, individually or colledively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Tomchei Yolzei Anglia Independent Auditor's Report to the Members of Tomchei Yotsei Anglia {eoKilnued) Year ended 30 June 2024 Other information The other inforniation comprises the inforniation included in the annual report, other than the financial ststements and our auditor's report thereon. The trustees are responsible for the other inforniation. Our opinion on the financial slatemenls does not cover ihe other inforn]ation and, except to the extent otherwise explicitly stated in our reporL we do not express any forni of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other inforniation and. in doing so, consider whether the other inforniation is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to deternine whether there is a material misstatement in the financial statements or & material misstatement of the other infomation. If. based on the work we have performed, we Conclude that there is a material misstatement of this other information. we are r4uired to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion: the information given in the trustees, report is inconsistent in any material respect with the financial statements; or adequate accounting records have not been kept: or the financial statements are not in agreement with the accounting records and returns; or we have not received all the infonnation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the truslees, responsibilities slalemenl, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as Ihe trustees detennine is necessary to enable the preparation of financial statements that are free from material misstalement, whether due to fraud or e￿or. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Tomehei Yotlei Anglia Independent Auditor's Report to the Members of Tomchei Yotsei Anglia (conrfnued) Year ended 30 June 2024 Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or effor, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or e￿or and are considered material if, individually or in the ag￿gate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non4ompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity through discussion with the trustees and identified financial reporting legislation and charity legislation as being most significant to these financial statements. We communicated these identified frameworks amongst our audit team and remained alert to any indications of non-compliance throughout the audit. We ensured that the engagement team had sufficient competence and capability to identify or reco￿lse non-compliance with the laws and regulations. We discussed with the trustees the policies and procedures regarding compliance with these legal and regulatory frameworks. We assessed the susceptibility of the charity's financial statemenls to material misstatement due to non-compliance with legal and regulatory frameworks, including how fraud might occur, by enquiry with the trustees during the planning and finalisation phases slages of our audit. The susceptibility to such material misstatement was deterniined to be low. Based on this understanding, we designed our audit procedures to identify non-compliance with the identified legal and regulalory frameworks. which were part of our procedures on the related financial statement items. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstalement of the financial statements, whether due to fraud or error, design and perfonn audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriafr to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, fraud may involve Coll￿$10n, forgery, intentional omissions, misrepresentations, or the override of intemal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures Ihat are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropTiat¢ness of accounting FK>licies LLsed and the re&8onableness of accounting estimates and related disclosures made by the trustees. Tomchei Yotsei Anglia Independent Auditor's Report to the Members of Tomchei Yotsei Anglia (eo4llnued) Year ended 30 June 2024 Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to conlinuc &8 a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or. if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the dale of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statenients, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in internal control that we identify during OUT audit. Use of our report This report is made solely to the charity's members, as a bodys in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. OUT audit work has been undertaken so that we might state to the charity's members those marters we are required to state to them in an audilor's report and for no other purpose. To the fullest extent perniitted by law, we do not accept or assu e responsibility to anyone other ilian the charity and the charity's members &s a body, for our audit rk, for this report, or for the opinions we have fornied. Cohen Arnold Chartered accountants & statutory auditor New Burlingion House 1075 Finchley Road LONDON NWI I OPU 8 April 2025 Tomehei YotLei Angligd Statement of Financial Activities Year ended 30 June 2024 2024 Unrestricted funds Total tsnds Total funds 2023 Not¢ Income and endowments Donations and legacies Investment income 1.260,394 14 1,260.394 14 1,231,917 Totsl income 1,260,408 1,260,408 1,231,917 Expenditure Expenditure on raising funds: Costs of raising donations and legacies Expenditure on charitable activities Total expenditure 77,278 70 1,183,125 1,260,403 77,278 1,183,125 57,602 1.311,009 1,260,403 1,368,611 Net Ineomel(expenditure) and net movement in funds (136,694) Reconciliation of funds Total funds brought forward Total funds carried forward 228,45 228,451 228,456 365,145 228,456 228,451 The statement of financial activities includes all gains and losses recogmised in the year. All income and expenditure derive from continuing activities. Th¢ notes OD pages 11 to 15 form part of ¢h¢se finan¢i#l statements. Tomchei Yotzei Anglia Statement of Financial Position 30 June 2024 2024 2023 Nole Lurrent assets Cash iii bank and in hand 235.656 234.451 Creditors: amounts falling due Ivithin onc YL'3r Nel currenl a&sels 12 7,200 6.000 228,456 228.451 Tot81 assets current liabilities 228,456 228.451 Nel assets 2?8,456 221B.451 Funds of the Lharily LJnrc.qlricied funds 228,456 2?8.451 Tolal eharit), fund5 13 228.456 ?28,451 The%e finanLii< I sllilemcnis iverc