## **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**