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2022-06-30-accounts

REGISTERED COMPANY NUMBER: 05471991 (England and Wales) REGISTERED CHARITY NUMBER: 1112319

YEHUDA & MOSHE LIMITED (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

STERN ASSOCIATES Chartered Accountants Statutory Auditors 2 Helenslea Avenue London NW11 8ND

YEHUDA & MOSHE LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

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Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Report of the Independent Auditors 4 to 6
Statement of Financial Activities 7
Balance Sheet 8
Cash Flow Statement 9
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 15
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YEHUDA & MOSHE LIMITED REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2022

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TRUSTEES Mrs E Sternbuch
S B Stroh
Mrs A C Stroh
COMPANY SECRETARY Mrs A C Stroh
REGISTERED OFFICE 357 City Road
London
EC1V 1LR
REGISTERED COMPANY 05471991 (England and Wales)
NUMBER
REGISTERED CHARITY 1112319
NUMBER
AUDITORS STERN ASSOCIATES
Chartered Accountants
Statutory Auditors
2 Helenslea Avenue
London
NW11 8ND
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Page 1

YEHUDA & MOSHE LIMITED (REGISTERED NUMBER: 05471991)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022

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 30 June 2022. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are:

Significant activities

The charity receives income mainly from its property investments and charitable donations under gift aid, which it utilises to provide grants to various charitable and educational institutions in accordance with its objects.

Public benefit

The trustees confirm their compliance with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives and in planning future activities.

Grantmaking

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

STRATEGIC REPORT

Achievement and performance

Charitable activities

The Charity has extended grants totalling £744,435 (2021 - £501,210) to a number of charitable institutions.

Fundraising activities

The charity continued to be supported by donations from the trustees and other charities and companies that are controlled by the trustees.

Despite the difficult economic climate, the Charity received a total of £1,667,000 (2021 - £451,250) in donations and legacies.

Investment performance

The Charity's investment properties continued to provide rental income to help support its activities.

Investment income, including rent received totalled £44,249 (2021 - £48,761).

Financial review

Reserves policy

Reserves are distributed at the discretion of the trustees as and when they become available, after providing for administrative expenses, and no formal commitments for future grants are made to any of the beneficiaries.

The trustees consider that the Charity will generate sufficient rental income and receive donations to fund its ongoing activities.

Future plans

No significant changes are planned to the operation of the Charity.

Page 2

YEHUDA & MOSHE LIMITED (REGISTERED NUMBER: 05471991)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk management

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to major risks.

Recruitment and appointment of new trustees

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 adopt suitable recruitment, training and induction procedures.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Yehuda & Moshe Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, STERN ASSOCIATES, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 30 March 2023 and signed on the board's behalf by:

S B Stroh - Trustee

Page 3

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF YEHUDA & MOSHE LIMITED

Opinion

We have audited the financial statements of Yehuda & Moshe Limited (the 'charitable company') for the year ended 30 June 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company'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.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information 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 determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 4

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF YEHUDA & MOSHE LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

Our 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 error, and to issue a Report of the Independent Auditors 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 error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud are instances of non-compliance with laws and regulations. We designed procedures in line with our responsibilities outline above, to detect material misstatements in respect of irregularities, including fraud.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and those charged with governance as to whether the Charity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of trustees minutes; testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing transactions around the end of the reporting period; and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF YEHUDA & MOSHE LIMITED

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Simon Stern (Senior Statutory Auditor) for and on behalf of STERN ASSOCIATES Chartered Accountants Statutory Auditors 2 Helenslea Avenue London NW11 8ND

30 March 2023

Page 6

YEHUDA & MOSHE LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
5
Grants
Other
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
30.6.22
Unrestricted
funds
£
1,667,000
44,249
1,711,249
26,543
744,435
3,425
774,403
29,881
966,727
885,075
1,851,802
30.6.21
Total
funds
£
451,250
48,761
500,011
17,849
501,210
1,817
520,876
21,807
942
884,133
885,075

The notes form part of these financial statements

Page 7

YEHUDA & MOSHE LIMITED (REGISTERED NUMBER: 05471991)

BALANCE SHEET 30 JUNE 2022

Notes
FIXED ASSETS
Investment property
10
CURRENT ASSETS
Debtors
11
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year 13
NET ASSETS
FUNDS
15
Unrestricted funds:
General fund
Revaluation reserve
TOTAL FUNDS
30.6.22
Unrestricted
funds
£
1,125,000
6,458
898,436
904,894
(56,092)
848,802
1,973,802
(122,000)
1,851,802
1,544,713
307,089
1,851,802
1,851,802
30.6.21
Total
funds
£
1,050,000
29,078
6,245
35,323
(66,248)
(30,925)
1,019,075
(134,000)
885,075
607,867
277,208
885,075
885,075

The financial statements were approved by the Board of Trustees and authorised for issue on 30 March 2023 and were signed on its behalf by:

S B Stroh - Trustee

The notes form part of these financial statements

Page 8

YEHUDA & MOSHE LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of investment property
Interest received
Net cash used in investing activities
Cash flows from financing activities
New loans in year
Loan repayments in year
Net cash (used in)/provided by financing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period
30.6.22
£
964,733
(6,756)
957,977
(45,119)
89
(45,030)
-
(20,756)
(20,756)
892,191
6,245
898,436
30.6.21
£
(24,743)
(5,913)
(30,656)
(28,193)
37
(28,156)
50,000
(12,000)
38,000
(20,812)
27,057
6,245

The notes form part of these financial statements

Page 9

YEHUDA & MOSHE LIMITED

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2022

1.
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
30.6.22
30.6.21
£
£
Net income for the reporting period (as per the Statement of
Financial Activities)
966,727
942
Adjustments for:
Gain on investments
(29,881)
(21,807)
Interest received
(89)
(37)
Interest paid
6,756
5,913
Decrease/(increase) in debtors
22,620
(8,853)
Decrease in creditors
(1,400)
(901)
1.
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
30.6.22
30.6.21
£
£
Net income for the reporting period (as per the Statement of
Financial Activities)
966,727
942
Adjustments for:
Gain on investments
(29,881)
(21,807)
Interest received
(89)
(37)
Interest paid
6,756
5,913
Decrease/(increase) in debtors
22,620
(8,853)
Decrease in creditors
(1,400)
(901)
Net cash provided by/(used in) operations 964,733
(24,743)
2.
ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS
At 1.7.21
£
Net cash
Cash at bank
6,245
Cash flow
At 30.6.22
£
£
892,191
898,436
6,245 892,191
898,436
Debt
Debts falling due within 1 year
(62,000)
Debts falling due after 1 year
(134,000)
8,756
(53,244)
12,000
(122,000)
(196,000) 20,756
(175,244)
Total
(189,755)
912,947
723,192

The notes form part of these financial statements

Page 10

YEHUDA & MOSHE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 11

continued...

YEHUDA & MOSHE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

2. DONATIONS AND LEGACIES

Donations
Gift aid
3.
INVESTMENT INCOME
Rents received
Other interest receivable
4.
RAISING FUNDS
Investment management costs
Insurance
Agent's commission
Property repairs
Interest payable and similar charges
5.
CHARITABLE ACTIVITIES COSTS
Grants
6.
GRANTS PAYABLE
Grants
30.6.22
£
1,667,000
-
1,667,000
30.6.22
£
44,160
89
44,249
30.6.22
£
2,606
3,844
13,337
6,756
26,543
30.6.22
£
744,435
30.6.21
£
440,000
11,250
451,250
30.6.21
£
48,724
37
48,761
30.6.21
£
2,310
4,784
4,842
5,913
17,849
Grant
funding of
activities
(see note
6)
£
744,435
30.6.21
£
501,210

The charity made 116 grants to UK registered charities. A breakdown is available on request from the company secretary.

Page 12

continued...

YEHUDA & MOSHE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

7. SUPPORT COSTS

Governance
Management
Finance
costs
Totals
£
£
£
£
Other resources expended
249
131
3,045
3,425
8.
AUDITORS' REMUNERATION
30.6.22
30.6.21
£
£
Fees payable to the charity's auditors and their associates for the audit
of the charity's financial statements
1,200
-

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2022 nor for the year ended 30 June 2021.

10. INVESTMENT PROPERTY

FAIR VALUE
At 1 July 2021
Additions
Revaluation
At 30 June 2022
NET BOOK VALUE
At 30 June 2022
At 30 June 2021
£
1,050,000
45,119
29,881
1,125,000
1,125,000
1,050,000

The investment properties are stated at the trustees' valuation at 30 June 2022 based on the trustees' understanding of prevailing market conditions and the specific properties concerned.

Fair value at 30 June 2022 is represented by:

Valuation in 2021
Valuation in 2022
£
1,050,000
75,000
1,125,000

Page 13

continued...

YEHUDA & MOSHE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Rent Control
Gift aid recoverable
30.6.22
30.6.21
£
£
3,500
8,078
2,958
2,250
-
18,750
6,458
29,078
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 14)
Deferred income
Accrued expenses
30.6.22
30.6.21
£
£
53,244
62,000
-
1,100
2,848
3,148
56,092
66,248
13.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.22
30.6.21
£
£
Bank loans (see note 14)
122,000
134,000

14. LOANS

The bank loans are secured by way of fixed and floating charge over the company's assets.

15. MOVEMENT IN FUNDS

At 1.7.21
£
Unrestricted funds
General fund
607,867
Revaluation reserve
277,208
885,075
TOTAL FUNDS
885,075
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
1,711,249
(774,403)
Revaluation reserve
-
-
1,711,249
(774,403)
TOTAL FUNDS
1,711,249
(774,403)
Net
movement
in funds
£
936,846
29,881
966,727
966,727
Gains and
losses
£
-
29,881
29,881
29,881
At
30.6.22
£
1,544,713
307,089
1,851,802
1,851,802
Movement
in funds
£
936,846
29,881
966,727
966,727

Page 14

continued...

YEHUDA & MOSHE LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.7.20
£
Unrestricted funds
General fund
628,732
Revaluation reserve
255,401
884,133
TOTAL FUNDS
884,133
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
500,011
(520,876)
Revaluation reserve
-
-
500,011
(520,876)
TOTAL FUNDS
500,011
(520,876)
Net
movement
At
in funds
30.6.21
£
£
(20,865)
607,867
21,807
277,208
942
885,075
942
885,075
Gains and
Movement
losses
in funds
£
£
-
(20,865)
21,807
21,807
21,807
942
21,807
942

16. RELATED PARTY DISCLOSURES

During the year the charity received donations totalling £1,667,000 (2021 - £440,000) from the trustees, charities and companies controlled by the trustees.

During the year ended 30 June 2017 the charity extended a loan to a company of which a trustee is a director. At the year end £2,500 (2021 - £2,500) was due to the charity.

Page 15