Independent examiner's report on the accounts
Section A Independent Examiner’s Report
| Report to the trustees On accounts for the year ended Set out on pages |
Charity Name Tiferet Eyal |
Charity Name Tiferet Eyal |
Charity Name Tiferet Eyal |
|---|---|---|---|
| 31 December 2024 | Charity no (if any) |
1116736 | |
| (remember to include the page numbers of additional sheets) |
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2024 . Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ( ~~other than that disclosed below~~ *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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 be reached.
- Please delete the words in the brackets if they do not apply. Signed: Date: 24 October 2025 Name: Bernard Redhouse Relevant professional qualification(s) or body (if any):
1
Oct 2018
IER
Address: 164a Kenton Road
Harrow HA3 8BL
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
2
Oct 2018
IER
TIFERET EYAL COMMUNITY
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
31 December 2024
CHARITY NUMBER : 1116736
REDHOUSE AND ASSOCIATES BUSINESS SERVICES LIMITED 164a Kenton Road Kenton, Harrow Middlesex HA3 8BL
TIFERET EYAL COMMUNITY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Contents
| Page | |
|---|---|
| 1 | Charity information |
| 2 | Report of the Trustees |
| 3 | Statement of responsibilities of the Trustees |
| 4 | Accountant's Report |
| 5 | Statement of Financial Activities (Incorporating the |
| Income and Expenditure Account) | |
| 6 | Balance Sheet |
TIFERET EYAL COMMUNITY
CHARITY INFORMATION
| YEAR ENDED 31 DECEMBER 2024 | |
|---|---|
| Charity Number | 1116736 |
| Trustees | Daniel Dov David |
| David Raymond | |
| Simcha Raymond | |
| Charity office | 8 Queens Road |
| London NW4 2TH | |
| Accountant | Redhouse and Associates Business Services Limited |
| 164a Kenton Road | |
| Kenton, Harrow | |
| Middlesex | |
| HA3 8BL |
Page 1
TIFERET EYAL COMMUNITY
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report and accounts for the year ended 31 December 2024
Trustees
The trustees named below have served throughout the year:
Daniel Dov David
David Raymond Simcha Raymond
Appointment of trustees is governed by the Trust Deed of the charity. The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.
Objects of the society, principal activities and organisation
To raise funds and donate those funds in support the furtherance of the Hendon Sephardi community
Financial review
The trust continues to manage its resources prudently, and to make payments in accordance with the trust deed, and within its own financial resources.
Reserves
The trust's reserves policy is such that the funds held are sufficient to continue running services for at least one year.
Risk review
The trustees regularly review the major risks which the charity is exposed at its regular meetings. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 2005 (issued March 2005).
This report was approved by the trustees on and signed on their behalf.
Signed on 24 October 2025 @ 15:42
…………………………………………………….
Date :
Page 2
TIFERET EYAL COMMUNITY
STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES
IN RESPECT OF THE ACCOUNTS
The trustees are required under the Charities Act 2006 to prepare Financial Statements for each financial year which give a true and fair view of the charities financial activities during the year and of its financial position at the end of the year.
In preparing financial statements giving a true and fair view, the trustees should follow best practice and:
-
select suitable accounting policies and apply them consistently ;
-
make judgements and estimates that are reasonable and prudent ;
-
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts ;
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and which enable them to ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on 24 October 2025 @ 15:42
Trustee
Date :
Page 3
TIFERET EYAL COMMUNITY
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTANT'S REPORT
In accordance with instructions given to us, we have prepared, without carrying out an audit, the attached Income and Expenditure Account from the accounting records of Tiferet Eyal and from information and explanations supplied to us.
Countersigned on 24 October 2025 @ 15:53
REDHOUSE AND ASSOCIATES BUSINESS Date : SERVICES LIMITED 164A Kenton Road Kenton, Harrow Middlesex HA3 8BL
CLIENT APPROVAL CERTIFICATE
We approve the attached Income and Expenditure Account and confirm that we have made available all relevant records and information for their preparation.
……………………………………. Swat Signed on 24 October 2025 @ 15:42 - Trustee Date :
Page 4
TIFERET EYAL COMMUNITY
INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Income Administration expenses Operating Surplus/(Deficit) Interest payable OperatingSurplus/(Deficit) before Taxation Taxation Surplus/(Deficit) after Taxation Other Income Retained (loss)/profit for the year Accumulated surplus/(deficit) brought forward Accumulated (deficit)/surplus carried forward |
2024 2023 £ £ 225,123 142,935 209,324 198,296 |
|---|---|
| 15,799 (55,361) - - |
|
| 15,799 (55,361) - - |
|
| 15,799 (55,361) 4,000 21,200 |
|
| 19,799 (34,161) 27,663 61,824 |
|
| £47,462 £27,663 |
The notes form part of these Financial Statements.
Page 5
TIFERET EYAL COMMUNITY
BALANCE SHEET AS AT 31 DECEMBER 2024
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Current Assets | ||||||
| Debtors | 15,756 | 11,067 | ||||
| Cash at Bank and in hand | 33,771 | 18,554 | ||||
| 49,527 | 29,621 | |||||
| CREDITORS: | ||||||
| Amounts falling due within | ||||||
| one year | 2,065 | 1,958 | ||||
| Net Current Assets | 47,462 | 27,663 | ||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | £47,462 | £27,663 | ||||
| CAPITAL AND RESERVES | ||||||
| General Reserve | 47,462 | 27,663 | ||||
| £47,462 | £27,663 |
Approved by the Trustees on …............................................. and signed on their behalf
……………….. See Signed on 24 October 2025 @ 15:42
Trustee
Page 6
TIFERET EYAL COMMUNITY
DETAILED INCOME & EXPENDITURE ACCOUNT
| Income: Donations & Fees Grants Received Rent Received Total Income Less Expenses: Ministers Pension - Autoenrolment Shul events Kolel Gifts Chesed Funds Security Catering Charity Donations Accomodation Light, Heat & Water Rent & Rates Cleaning Computer Costs Insurance Repairs & Maintenance Books and Subscriptions Sundry Expenses Telephone & Internet Accountancy Legal Expenses Bank Charges Grants Paid Net Surplus/(Deficit) |
219,205 5,918 4,000 229,123 50,135 190 3,915 0 17,684 8,872 6,884 5,635 0 0 12,273 64,930 15,516 0 2,631 304 550 1,011 799 1,470 1,080 444 15,000 209,324 19,799 2024 FOR THE YEAR ENDED 31 DECEMBER 2024 |
219,205 5,918 4,000 229,123 50,135 190 3,915 0 17,684 8,872 6,884 5,635 0 0 12,273 64,930 15,516 0 2,631 304 550 1,011 799 1,470 1,080 444 15,000 209,324 19,799 2024 FOR THE YEAR ENDED 31 DECEMBER 2024 |
129,272 13,664 21,200 164,135 33,811 190 3,320 0 6,780 8,469 5,192 19,404 0 250 14,292 31,404 9,556 0 2,829 16,335 1,205 6,203 1,386 1,752 1,800 368 33,750 198,296 (34,161) 2023 |
129,272 13,664 21,200 164,135 33,811 190 3,320 0 6,780 8,469 5,192 19,404 0 250 14,292 31,404 9,556 0 2,829 16,335 1,205 6,203 1,386 1,752 1,800 368 33,750 198,296 (34,161) 2023 |
|---|---|---|---|---|
| (34,161) |
Detailed I&E Account