Charity registration number: 1121259
**FRIENDS OF YESHIVOS IMREI YOSEF TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025**
## **FRIENDS OF YESHIVOS IMREI YOSEF Contents**
||**Page**|
|---|---|
|Trustees' Report|1—2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6—8|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|9|
**FRIENDS OF YESHIVOS IMREI YOSEF**
**Trustees' Report For The Year Ended 31 October 2025**
The trustees present their report and the financial statements for the year ended 31 October 2025.
## **Objectives and Activities**
## **Aims and Objectives**
1)The advancement of the Orthodox Jewish faith
2) the advancement of Orthodox Jewish Religious education in particular but not exclusively by supporting the charitable activities of the Organisation, and
3) such other purposes as are charitable according to English law
## **Public Benefit**
Due to the generous support of its Funders, the Charity has continued to run its Charitable Activites, whic benefited the most vulnerable members of society.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Reference and Administrative Details**
## **Trustees**
Mr Samuel Lipschitz - Trustee Mr Hershel Lipsitz - Trustee Mr Chaskal Lipshitz - Trustee
## **Charity Number**
1121259
## **Principal Address**
62 Rostrevor Avenue London N15 6LP
## **Independent Examiner**
C Rosen
Page 1
**FRIENDS OF YESHIVOS IMREI YOSEF Trustees' Report (continued) For The Year Ended 31 October 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Samuel Lipschitz Trustee 5th July 2026
Mr Chaskal Lipshitz Trustee
Page 2
## **FRIENDS OF YESHIVOS IMREI YOSEF Independent Examiner's Report to the Trustees of FRIENDS OF YESHIVOS IMREI YOSEF For The Year Ended 31 October 2025**
I report to the trustees on my examination of the accounts of FRIENDS OF YESHIVOS IMREI YOSEF (the Trust) for the year ended 31 October 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the 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 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents 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.
C Rosen
5th July 2026
Page 3
## **FRIENDS OF YESHIVOS IMREI YOSEF Statement of Financial Activities For The Year Ended 31 October 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
**EXPENDITURE ON:**
Raising funds
**4**
**NET (EXPENDITURE)/INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**9**|**2025**
**Unrestricted**
**funds**
**£**
26,428|**2024**
**Unrestricted**
**funds**
**£**
19,655|
|---|---|---|
||(27,019)|(19,436)|
||(591)|219|
||(591)
775|219
556|
||184|775|
The notes on pages 6 to 8 form part of these financial statements.
Page 4
## **FRIENDS OF YESHIVOS IMREI YOSEF Balance Sheet As At 31 October 2025**
|**2025**
**Unrestricted**
**funds**
**Notes**
**£**
**CURRENT ASSETS**
Cash at bank and in hand
334
334
**Creditors: Amounts Falling Due Within One Year**
**8**
(150)
**NET CURRENT ASSETS (LIABILITIES)**
184
**TOTAL ASSETS LESS CURRENT LIABILITIES**
184
**NET ASSETS**
184
**FUNDS OF THE CHARITY**
Unrestricted Funds
184
**TOTAL FUNDS**
**9**
184
On behalf of the board
Mr Samuel Lipschitz
Trustee
Mr Hershel Lipsitz
Trustee
Mr Chaskal Lipshitz
Trustee
5th July 2026|**2025**
**Unrestricted**
**funds**
**£**
334|**2024**
**Total**
**funds**
**£**
775|
|---|---|---|
||334
(150)|775
-|
||184|775|
||184|775|
||184|775|
||184|775|
||184|775|
||||
The notes on pages 6 to 8 form part of these financial statements.
Page 5
**FRIENDS OF YESHIVOS IMREI YOSEF Notes to the Financial Statements For The Year Ended 31 October 2025**
## 1. **General Information**
FRIENDS OF YESHIVOS IMREI YOSEF is an unincorporated charity registered with the Charity Commission, registered charity number 1121259. The principal address is 62 Rostrevor Avenue, London, N15 6LP.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements 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 Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
Donations received for the general and main purposes of the Charity is included as unrestricted funds in the Statement of Financial Activities when receivable.
Donations and Grants for activities restricted by the donors are taken to restricted funds if the wishes and conditions of the donor are legally binding on the Trustees.
## 2.3. **Resources Expended**
Governance Costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. The irrecoverable element of VAT is included with the item of expense to which it relates.
## 2.4. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|Donations and gifts
4.
**Analysis of Expenditure**|**2025**
**Unrestricted**
**funds**
**£**
26,428|**2024**
**Unrestricted**
**funds**
**£**
19,655|
|---|---|---|
||||
|Raising funds
Raising funds|**2025**
**Support**
**costs**
(see note 5)
**£**
27,019|
|---|---|
||**2024**
**Support**
**costs**
(see note 5)
**£**
19,436|
Page 6
**FRIENDS OF YESHIVOS IMREI YOSEF Notes to the Financial Statements (continued) For The Year Ended 31 October 2025**
## 5. **Support Costs**
|General administration
Governance costs
General administration
6.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
7.
**Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
8.
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
9.
**Movement in Funds**
**As at 1**
**November**
**2024**
**£**
**Unrestricted funds**
General:
General unrestricted fund
775
**Total funds**
775|General administration
Governance costs
General administration
6.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
7.
**Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
8.
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
9.
**Movement in Funds**
**As at 1**
**November**
**2024**
**£**
**Unrestricted funds**
General:
General unrestricted fund
775
**Total funds**
775|**Income**
**£**
26,428||**2025**
**£**
150
**2025**
**£**
150
**Expenditure**
**£**
(27,019)|**2025**
**Raising**
**funds**
**£**
26,869
150|
|---|---|---|---|---|---|
||||||27,019|
||||||**2024**
**Raising**
**funds**
**£**
19,436|
||||||**2024**
**£**
-|
||||||**2024**
**£**
-|
||||||**As at 31**
**October**
**2025**
**£**
184|
||775|26,428||(27,019)|184|
Page 7
## **FRIENDS OF YESHIVOS IMREI YOSEF Notes to the Financial Statements (continued) For The Year Ended 31 October 2025**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**November**
**2023**
**£**
556|**Income**
**£**
19,655|**Expenditure**
**£**
(19,436)|**As at 31**
**October**
**2024**
**£**
775|
|---|---|---|---|---|
||556|19,655|(19,436)|775|
## 10. **Transactions with Trustees**
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
|**2025**|**2024**|
|---|---|
|**£**|**£**|
## 11. **Related Party Disclosures**
Page 8
## **FRIENDS OF YESHIVOS IMREI YOSEF Detailed Statement of Financial Activities For The Year Ended 31 October 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**EXPENDITURE ON:**
**Raising funds**
Charitable donations
Independent examiner's fees
**NET (EXPENDITURE)/INCOME**|**2025**
**Total**
**funds**
**£**
26,428|**2024**
**Total**
**funds**
**£**
19,655|
|---|---|---|
||26,428|19,655|
||26,428
(26,869)
(150)|19,655
(19,436)
-|
||(27,019)|(19,436)|
||(27,019)|(19,436)|
||(591)|219|
Page 9