Charity registration numbor 1115426 (England and Wales)
Company règistration number 05686881
YAD ELIEZER TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

YAD ELIEZER TRUST
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Benjamin Chontow
David Halibard
Zvi Menachem Mendl Averbuch
Pinchas Benedikl
Charity number (England and Wales)
1115426
Company number
05686881
Reglstered office
220 The Vale
Golders Green
London
NW118SR
Independent examiner
Michael Weissbraun. FCA
Weissbraun Emanuel
220,Th8 Vale
London
NW118SR

YAD ELIEZER TRUST
CONTENTS
Page
Trusteès, r8POrt
Independent examinerfs report
statement of financial activities
Balance sheet
statément of cash flows
Notes to Ihe financial statements
8-12

YAD ELIEZER TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 JANUARY 2025
The trustees present their annual reporl and financial statements for Ihe year ended 31 January 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with Ihe charily's Memorandum and Articles of Association, the Companies Act
2006 and "Accounting and Reporting by Charities.. Slatemerbl of Recommended Practice applicable lo charities
preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) (effective 1 January 2019).
Objoctlves and activities
The Charity objectives are..
1) The relief of poverty amongst the elderly or persons in conditions of need. hardship and distress within the
Jewish Community.
21 The advancement of the orthodox Jewish religion.
31 The advancement of edu￿tiOn according to the lenels of the Orthodox Jewish religion.
41 To promot6 any charilablg purpose for the benefit of the Jewish community.
Public Beneflt
The trustees have paid due regard to guidance issued by the Charily Commission in deciding what activities Ihe
charity should undertake when reviewing Ihe Charily's aims and objeGtive5 in planning fulure activities.
Actlvltlos
Th8 Charity continued to receive significant donalions from individual and inslilution donors in tha sum of £269.801
and made significant donation payments to Yad Eliezer in Isra81 in the sum 01 £242,000 during the financial
statement.
Granl making policy
Grantmaklng
Grants are made usually to Yad Eliezer in IsTael in accord wilh Ihe objects of the Charity.
Achlevements and performance
Significant activities and achievements against obj￿I1VeS
The Iruslees consider Ihat the p8rformance of the charity this year ha5 been salisfaclory. Substantial funds have
been granted Yad Eliezer in Israel in line with charivs objectivès from the donalions received from individual and
inslilutional donors.
Flnanclal raview
In the period under review, the Charily made a deficil of £11,436 (2024-. £48.147> after making iolal grants of
£242,000.
Going concem
Intornal and oxternal foctors
The Trustee5 have made a full assessmenl of Ihe inlernal and external factors that may affect these financial
statements and do not redeem any material factors to have an impact of Charity's future and going conGern.
Reserves policy
Reserve Policy
The charily does not maintain a reserve policy, a5 reserves are distributed when they become available. al the
IrLFStees' discrelion. The present level of funding is adequate to 5UPPOrt the conlinualion of its objects and the
trustees consider the finanaal position of the Charily lo be salisfaclory.

YAD ELIEZER TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
The Charity's, however to hold sufficient funds need to provide administrative and othèr general costs for short term.
Principal funding sources
Prlnclple fundlng sources
The Chaflty's principle source of donations are from a number of organisalions, other Charilies institutions and
individual donors. Those subslanlial funds received have been granted to Yad Elièzer Trust in Israel lo dislTibute in
line with Charity's objectives.
Plans for future perlods
The Chaiity continue ils plan to maximise the level of donatsons received whist conlinuing making distribution in
accordance with ils grsnl making policy.
Struclurei governance and management
The charity is a company limited by guaranlee Ino. 05686881) and Is controlled by its governing document, the
Memorandum and Articles of Associalion. No dividends are paid under company's Articles of Association. Th8re is
no share capital and liabilily of each member is limil8d. The Charity is a150 a legal Tegislered charity (no. 1115426)
and as such is nol liable lo income lax, corporation tax or capitsl gain tax. The particulars of the Charity's
professional advisers and principal address of the Charity are listed on Page 1.
The trustees. who are also Ihe directors for the purpose of company law, and who served during the year and up to
the dale of signature of the financial stalemenls were:
Benjamin Chontow
David Halibard
Zvi Menachem MendlAverbuch
Pinchas Benedikt
Reoruitment and appointment of trustees
Recruilm8nl, appoinlmenl and training of new trustees
It is a Charity's policy lo reGruit truslee W￿￿n needed. The charily's 8lecled trustees are appoinled on the basis of
Board's specifications concerning eligibility. personal compelence. specialist skills. communlly knowledge and local
availability.
New trustees are inducted into workings of the charity including it's Policy and Procedures, at an induction
workshop specially organised for them by Board of Trustees.
None of the trustees has any beneficial interesl in Ihg company. All of the trustees are members of the company and
guarantee lo conlribute £1 in the event of a winding up.
Oryanisational structure
Organlsational Structure
The board of directors. as Ihe truslees of the Charity are legally responsible for overall management control of Ihe
Charity and musl have al leasl three Irustees seNing al any one lime and mael regular basis.
The day lo day management of Ihe Charily. however is delegated by the Trustees. lo Senior Administrators
appointed by Board.

YAD ELIEZER TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY2025
The trustees, report was approvad by the Board of Trustees.
enjamln Chontow
Trustoe
21 October 2025

YAD ELIEZER TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF YAD ELIEZER TRUST
I report to the truslees on my examination of the financial statements of YAD ELIEZER TRUST (the charity) for the
year ended 31 January 2025.
Re$pon$ibilities and basls of rnport
As the trustees of the charity (and also lis directors for the purposes of company law). you are respDnsible for the
preparation of the financial statement5 in accordance with Ihe requirements of the Companies Act 2006.
Having 5alisfied myself Ihat the financial statements of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect ol my examination of Ihe
charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145(51(b) of the Charities Act 2011.
Indepondent examlne¢8 statemènt
Since the charity's gross income exceeded £250,000. the independent examiner musl be a member of a body listed
in section 145 of the Charities Act 2011. 1 confirm that l am qualified lo undertake the examination because l am a
m6mb6r of the ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have Com8 lo my altention in connection wilh the
examination giving me causg lo believe that in any material respect..
accounting records were not kept in respect of Ihe charity as required by sedion 386 of the Companies Act
2006.
the financial statements do not accord with those records: or
the financial slalemenls do not comply with the accounting r8quir8ments of section 396 of Ihe Companies Act
2006 other than any requirement that the financial statements give a true and fair view, which is not a matter
considered as part of an independenl examination.. or
the financial slalements havè not been prepared in accordance with the méthods and PTinciples of Ihe
Statement of Recommended Practice for accounting and reporting by charities applicable to ¢harilies
preparing their financial slalemenls 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 olhgr malters in connection with Ihe examination lo which atlenlion
Should be drawn in this report in order to enable a proper understanding of the financial statements lo be reached.
Of. L/L
Michael WeSssbraun, FCA
Weissbraun Emanuel
220,The Vale
London
NW118SR
21 October 2025

YAD ELIEZER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JANUARY 2025
Unrestrlctod Unreslrlcted
funds
funds
2025
2024
Notes
Income from:
Donations and legacies
Charilable activilies
269.801
761
744,315
38,616
Total income
270,562
782,931
Expenditure on:
Raising funds
Charitable activities
381
281,617
8,950
822,128
Total expenditure
281,998
831,078
Net expendlture and movement In lund$
(11.436)
148.147>
Reconclliatlon of funds:
Fund balances al 1 Febfuary 2024
19.459
67,606
Fund balancès at 31 January 2025
8,023
19,459
The statem8nt of financial activities includes all gains and Ioss8s recognised in the year, All income and 8xpendilur8
derive from conlinuing activities.

YAD ELIEZER TRUST
BALANCE SHEET
ASAT31 JANUARY2025
2025
2024
Notes
Current assets
Cash at bank and in hand
10.303
21,739
CredltovJ: amounts falllng due wlthin
one year
13
{2.280}
(2,280)
Net current assets
8,023
19,459
The funds of the charity
Unréstricted funds
8,023
19,459
8,023
19,459
The company is enlillgd to the ox8mplion from the audlt requirement conlained in 8e¢tion 477 of the Companies Act
2006. lor the year ended 31 January 2025.
The directors acknowledge their responsibilllles for complying wlh the requlrements of the Companles Act 2008
with respecl to accounting records and the pr8par8tion of financial Statements.
The members have not required the company to obtain an audlt of its fjnancial statements for the year in que81ion in
accordance with section 478.
These financial statement5 hav8 been prepared in 8¢cordance with the provislons applicable lo compan188 subject
to the small companle$ regime.
Tho financial statements were approved by the trustees on 21 October 2025
Benjamin Chonlow
Trusloe
Company registration numb8r 05686881 {England and Wales)

YAD ELIEZER TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JANUARY 2025
202S
2024
Notes
Cash flows from operating actlvities
Cash absorbed by operations
15
{11,436}
(48,267)
Net cash used in Investing activitla8
Not cash used In flnancing activitiey
Not decroase in cash and cash oquivalents
(11.4361
148,267>
Cash and cash equivalents at beginning of year
21.739
70,006
Cash and cash equlvalonts at end of year
10,303
21.739

YAD ELIEZER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
Accounling policles
Charlty Information
YAD ELIEZER TRUST is a private company limited by guarantee incorporated in England and Wales. Tho
registered offic8 is 220 Tha Vale. Golders Gre8n, London. NW118SR.
1.1 Basls of preparalion
The financial statements have been prepared in accordance with the charity's goveming document, Ihe
Companies Ad 2006, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of
Ireland" {"FRS 102") and the Charities SORP 'ArKounling and Reporting by Charities.. Slalem6nt of
Recommended Praclice applicable lo charities preparing their accounts in accordance wilh Ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" {effecliv8 1 January 2019). Th&
charity is a Public Benefit Entity as dèfined by FRS 102.
The financial statements are prepared in sterling. which is the functional currency of Ihe charity. Monetary
amounts in these financial slalemenls are rounded to the nearest £,
The financial slalemenls have been prepared under the historical cost convenlion. The principal accounting
policies adopted are set out below.
1.2 Going concgrn
Al the lime of approving the financial statements, the tnjstees have a reasonable expectation that the charity
has adequate resources lo continue in op8rational existence for the foreseeable future. Thus thè trustees
continu8 lo adopt the going concern basis of accounting in pr8paring the financial statemènts.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitabl8
objectives.
1.4 Incomè
Income is recognised when the charily is legally enlilled lo il after any performance condilions have been mel,
Ihe amounts can be measured reliabty. and it is probable ihat income will be received.
Cash donations are recognised on receipt. Other donations are r8cognised once the charity has been notified
of the donalion, unless performance conditions require dgferral of the amount. Income lax recoverable in
relation to donation5 Teceived under Gift Aid or deeds of covenant is r8cognised at the lime of the donation.
1.5 Expèndllure
Expenditure is recognised once there is a 18gal or constructive obligation lo transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be Tequired in settlement, and Ihe amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of èach activity are made up of the total of direct COSt5 and
shared costs, including support cosls involved in undertaking each aclivily. Direct costs attributable lo a single
activity are allocaled directly lo that activity. Shared costs which conlribule to more than one aclivily and
support Costs which are not atlribulable lo a single activity are apportioned between those a¢livilies on a basis
consistenl wilh the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on Ihe portion of the asset's use.
1.6 Cash and Gash equivalents
Cash and cash equivalents include cash in hand. deposit5 held al call with banks, other short-lerm liquid
investments wilh original malurilies of three months or less. and bank overdrafts. Bank overdrafts arè shown
within borrowings in current liabilities.

YAD ELIEZER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
Accounting pollcles
Icontinuod)
1.7 Taxation
The Charity is exempl from taxes on ils gains and income to the extend that are applied to its charitable
activilies.
Crltlcal accountlng estimates and judgements
In the application of Ihè charity's accounts'ng policies. the trustees are required to make judgements, eslimales
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other faclors that
are considered to be r8levanl. Actual results may diffei from Ihgse estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimal8s are recognised in the period in which the estimate is revised where lh8 revision affects only that
period. or in Ihe period of the revision and future periods where the revision affects both currenl and future
periods.
Income from donations andlogacles
Unrostrictsd Unrestricted
funds
funds
2025
2024
Donations and gifts
269,801
744,315
Income from charitsble activltles
Unrègtrlcted Unrestricted
fundB
funds
2025
2024
Other income
761
38,616
Expendlture on raising funds
Unrastrlcted Unreslrlcted
fund5
funds
2025
2024
Fundralsing and publicity
other fundraising costs
381
8.950

YAD ELIEZER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY2025
Expenditure on charltsble a¢livitie3
Hoading
#ac982
2025
Hoading
#a¢982
2024
Direct costs
Exchange differences
13
47
Grant funding of activities (s8e note 7)
242,000
777,500
Share of support and govemance ¢08ts (see note 81
Support
Governance
38,524
1,080
43,501
1,080
281,617
822,128
Analy8ls by fund
Unrestricted funds
281,617
822,128
Grants payable
2025
2024
Grants to instilulions:
Yad Eliezer13rael
B'ezri Isfael
242,000
155,500
622,000
242,000
777,500
Support costs allocatod to actlvllles
2025
2024
Bank charges
Admin expense5
Travel & Malor
Audit fees
188
35,350
2,986
1,080
369
40,885
2,247
1,080
39,604
44,581
Analysed botweon:
Charitable activities
39,604
44,581
10-

YAD ELIEZER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 JANUARY2025
Not movement in fund9
2025
2024
The net movement in funds is staled after chargingl(crediting):
Fees payable for the independent examination of the charity's financial
statements
1.080
1,080
10 Trustees
None of the Iruslees {or any persons connected wilh them> recaived any remuneration or benefits from the
charity during the year.
Trust&es' expenses
During the year ended 31 January 2025. one truslee had travel expenses of £2.986 pald dlreclly by the chaflty
In relation to essential charity business overseas. No other trustees received any expenses during the year
(2024.. none).
11 Employees
The averag8 monthly number of employees during the year was..
2025
Number
2024
Number
Total
Ther8 wer8 no employees whose annual remuneration was more than £60,Crf)O.
12 Taxatlon
The charily is exempl from taxation on its activities because all its income is applied for charitable purposes.
13 Creditors: amounts falling due within onè yaar
2025
2024
Accruals and deferred income
2,280
2,280
14 Related party transacllons
There were no disclosable felaled party Iransaclions during the year (2024 - none).
11

YAD ELIEZER TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY2025
15 Cash absorbed by operations
2025
2024
Deficit for the year
111.436)
148.1471
Mov9ments in worklng capltal..
(Decrease) in creditors
(1201
Cash absorbed by oporation$
(11,436)
(48,267)
16 Analysls of changes In nèt funds
The charity had no material debl during the year.
12-