Company Registration Number- 06407566
The Charity Registration Number is
1125696
Bais Malka Limited
Report and Accounts
31 March 2025
B Olsberg & Co
Chartered Accountants & Statutory Auditor
Enterprise House
3 Middleton Road
Manchester
M8 5DT

Bais Malka Limited
Report and accounts for the year ended 31 March 2025
Contents
Page
Charity information
Trustees. Annual Report
Statement of directors. responsibilities
Independent Auditors. Report
Funds Ststements.".
Statement of Financial Activities
12
Statement of total recognised gains and losses
Movements in funds
13
14
Revaluation reserves
14
Revenue Funds
14
Income and Expenditure account
15
Balance sheet
16
Cash flow statement
18
Notes to the accounts
21

Bais Malka Limited
Company Registration Number- ￿07566
Trustees. Annual Report for the year ended 31 March 2025
The Trustees present their Report and Accounts for the year ended 31 March 2025. which also
comprises the Directors. Report required by the Companies Act 2006.
Reference and administrative details
The charity name.
The legal name of the charity is."_ Bais Malka Limited.
The ¢haritys areas operatiTon and UK ¢haritable Trgistrntion.
The charity is registered in England & Wales wth the Charity Commission in England & Wales
{CCEW) wilh charity number 1125696.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a company limited by guarantee, registered under the Companies
Acts . The governing document of Ihe charity is the Memorandum and A￿'cle$ of Association
establishing the company under company legislation.
The governing document is dated 24 October 2007
There are no restrictions in the goveming documents on the operation of the Charity or on its
investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are
trustees under Charities legislation and have responsibili￿"es, as such, under both company and
charity legislation.
The trustees are all individuals.

Bais Malka Limited
Company Registration Number- ￿07566
Trustees. Annual Report for the year ended 31 March 2025
The principal operating address of the charity is:.
403 Bury New Road
Salford
Manchester, M7 2BT
The registered office of the charity for Companies Act purposes is'.-
Clo B Olsberg & Co
Enterprise House, 3 Middleton Rd
Manchester, M8 5DT
The Trustees in office on the date the report was approved were:.
H Herczl
Y l Luftig
J Moskovits
The following persons served as Trustees during the year ended 31 March 2025 :_
The trustees who served as a trustee in the reporbng period were as shown above, and there
were no changes during the year, or in Ihe period betsveen the year end and the approval of the
accounts.
Objects and activities of the charity
The purposes of the charity as set out in its goveming documenL
Bais Malka Limited is govemed by its Memorandum and Artides of Assouation. The charrty's
objects and its prinapal activities are..
1.To advan￿ education and religion in accordan￿ with Orthodox Judaism.
2.To relieve poverty and carry out other charitable activ￿.e$.
The n7ain activities undertaken in relation to those purposes during the year.
The principal activity of the Charity in the period under review was supt)orbng the provision of
Orthodox JeNMsh education.

Bais Malka Limited
Company Registration Number- ￿07566
Trustees. Annual Report for the year ended 31 March 2025
The main activities undertaken during the year to further the charity's purpose for
the public benefit.
The main activities have been the continued collection of parental voluntary contributions and
donations, with addib.onal funding from the local authorities and the employment of staff and
professional assistan￿ to run the charitys daily activities. The trustees have had regard to the
Charity Commission's guidan￿ on public benefit in managing the activities of the charity.
The short terni and longer temi aims and objectives.
The Charity is committed to continue to run the charity. for the benefit of the children. the parents
and the local community.
The charitys strategies for achieving its aims and objectives in the futuTr.
The trustees plan to continue raising funds for projects in line with the memorandum and articles
of association and to pursue those educational objectives and projects by operating and
maintaining the charity with all the resour￿ available to the charity.
How the activities undertaken during the year contn"buted to the achievement of
the aims and objectives.
Bais Malka Limited continued to support the running of a charity.
The main achievements and perforniance of the charity during the year.
The Statement of Financial Activilies shows a total income of £1,603,911.
and total expenses of £1,577,312, resulting in a surplus for the year
as detailed below. The trustees consider the financial position of the charity lo be satisfactory.
The dIffe￿nCe the charitys perfomiance during the year has made to the
beneficiaries of the charity.
The Trustees consider thal ils perf0mlan￿ has enabled the chanty to flourish.
The signrficant charitable activities undertaken in the year.
The significant activity of the year continues to be the running of the charity.

Bais Malka Limited
Company Registration Number- ￿07566
Trustees. Annual Report for the year ended 31 March 2025
Structure, governance and management of the charity
The charitys oryanisational structure.
The charity is managed by a committee of the trustees which is cnmposed of the directors and
secretary of the Charity.
Financial review
The charitys financialposition at the end of the year ended 31 March 2025
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as
more fully detailed in the accounts, can be summarised as follows:_
2025
2024
Net income
26.599
65.844
Unreslricled Revenue Funds available for the
general purposes of the charty
Unrestricted revaluation reserve
1.201,161
1,174,562
664,929
1,866.090
664,929
1,839.491
Total Unrestricted Funds
Total Funds
1,866.090
1,839,491
Policies on reseThes.
All reserves are held for the running of the charity and for Maintenan￿ of the properties.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets are available and adequate to fulfil its
obligations.

Bais Malka Limited
Company Registration Number- ￿07566
Trustees. Annual Report for the year ended 31 March 2025
Significant events which have affected the financial perfomiance and the financial
position.
There are no events which have significantlt affected the perf0mlan￿ of the charity.
Investment policy and investment objectives.
The trustees have wide-ranging investment powers to invest the Charity's assets as they see fit in
the furtheran￿ of the Charity's objectives.
The major risks to which the Charity is exposed and reviews and systems to
mitigate them.
The trustees actively review the major risks which the chanty fa￿S on a regular basis and believe
that continuous vetting and review of the controls over key financial systems will be a sufticient
safeguard to alleviate risks. The Irustees have also examined other operational and business risks
fa￿d by the charity and confirm that they are satisfied. The major risks faced by the charity are
the operational risks from ineffective running of the charity. The directors manage this risk by
ensuring the right staff are utilised and supervised.
Principal funding sources in the year and how these support the key objectives of
the charity.
The charitls main funding SoU￿S are voluntary contributions by parents, supplemented by local
authority funding and some general donabons.
Plans For the Future
Summary of plans for tho future and th¢ tru$t¢¢s' petspe¢tive of the futur¢ dire¢tion of the ¢harty.
The charity plans to continue rts main activity ie that of fvrthering education.

Bais Malka Limited
Company Registration Number- ￿07566
Trustees. Annual Report for the year ended 31 March 2025
Details of The Auditor
B Olsberg FCA
Chartered Accountants and Statutory Auditors
Enterprise House
3 Middlelon Road
Manchester
Lancs
M8 5DT
Statement as to disclosure of infomiation to auditors
The trustees state that so far as each of the trustees at the time this report was approved are
a) There is no relevant audit infomiation (as defined by section 418(3) of the Companies Act
20061 of which the auditors are unaware. and
b) The trustees have taken all sleps that they ought to have tsken to make themselves
aware of any relevant audit infomation and establish that the auditors are aware of that
infomiation.
ststement of the Directors Trustees. Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance wth the
temis of the Companies Act 2006. the Charities Act 2011 and the Charities (Accounts and
Reports) Regulations 2008. Notsvithstsnding the explicit requirement in the extant statutory
regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial
statements in accordan￿ with the SORP 2005, in view of the fact that the SORP 2005 has been
thdrawn, the Trustees detemiined to interpret this responsibility as requiring them to follow
current best practice and prepare the accounts according to the FRS 102 SORP (Statement of
Recommended practi￿ for Accounbng and Reporting by Chantres) 2019, applicable to all
accounting periods beginning on or after 1st January 20191, (The SORP},

Bais Malka Limited
Company Registration Number- ￿07566
Trustees. Annual Report for the year ended 31 March 2025
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare
financial statements for each financial year which give a true and fair view of the state of affairs of
the charity as at the end of the financial year and of the surplus or deficit of the charity. In
preparing those financial statements the Board is required to "_
- to prepare the accounts in accordan￿ with United Kingdom Generally Accepted
Accounting Practi￿ {United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently,.
- make judgements and estimates that are reasonable and prudent.,
prepare the financial statements on the going cOn￿M basis unless it is inappropriate
to presume that the charity will continue in business-
state whether applicable accounting standards and statements of
recommended practi￿ have been followed. subject to any material
departures disdosed and explained in the finanaal statements.,
The law requires that the trustees must not approve the accounts unless they are satisfied thal
they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the
charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disdose
with reasonable accuracy at any time the financial position of the charity and which are sufticient
to show and explain the charity's transacb'ons and enable them to ensure that the financial
statements comply wth the Companies Act 2006 and comply wth regulations made under the
Charities Act. They are also responsible for safeguarding the assets of the charity and hen￿ for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees, report, and the statutory
responsibility of the auditor in relation to the Trustees. report is limited to examining the report and
ensuring that , the report is consistent with the figures disclosed in the financial statements.
Method of preparation of accounts- Small company provisions
The financial statements are set out on pages 12 to 27.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of
Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all
accounting periods beginning on or after 1st January 20191, (The SORP), and in accordan￿ with
the Financial Reporting Standard 102, (effeclive 1st January 2016)
These financial statements have been prepared in accordan￿ the provisions in Part 15 of the
Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 29 January 2026.
Y l Luftig
Director and Trustee

Bais Malka Limited
Independent Auditors. Report to the Trustees of the charitable company on the accounts for the
year ended 31 March 2025
Introduction
We have audited the financial statements of Bais Malka Limited for the year ended 31 March 2025, as
set out on pages 12 to 27. which comprise the Statemenl of Financial Activities, the Income and
Expenditure Account, the Balance Sheet and the related notes to the financial statements, including a
summary of significant accounting policies. In our opinion, the accompanying financial statements of the
charitable company are prepared. in all material respects, in accordance with the Companies Act 2006
and with charity law applicable within the jurisdiction of England & Wales and, in particular, the accounts
have been prepared in accordance wth FRS 102 SORP (Statement of Recommended Practice for
Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after
1st January 2019), (The SORP), published by the Charity Commission in England & Wales {CCEW)
under the historical cost convention. and in accordance wtlh the accounting policies set out on page 21.
which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
Limitation of liability
This report is made solely to the Trustees of the charitable company, as a body, in accordance with the
requirements of Section 154 of the Charities Act 2011 (The Act). Our work has been undertaken so that
we might state to the Trustees those matters we are required to state to them in an Auditor's Report and
for no other purpose. To the fullest extent permitted by law. we do not accept or assume liability or
responsibility to anyone other than the Trustees as a body, for our work, for this report or for the opinions
we have fomied.
Basis for our opinion
We have been appointed as auditors under section 144(2) of The Charities Act 2011 and report in
accordance with regulations made under section 154 of that Act.
We conducted our audit in accordance with International Standards on Auditing (ISAs-UK}, issued by the
Financial Reporting Council. 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 England & Wales. 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.
Responsibilities of Management and Those Charged with Governance for the Financial
Statements
As described on page 6. you, the charitable company's Trustees, who are also the Directors of the
Company for the purposes of Company law, are responsible for the preparation of the financial
statements in accordance with the Companies Act 20(￿, the Charities Act 2011 and all other applicable
law and with United Kingdom Generally Accepted Accounting Practice. applicable to smaller entities, and
for being satisfied that the financial statements give a true and fair view.
The Trustees,who are Charged with governan￿, are responsible for overseeing the ¢haritsble company's
financial reporting process.

Bais Malka Limited
Management is responsible for the preparation of the financial statements in accordance with charity law
of the jurisdiction of England & Wales and for such intemal control as management determines 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, management is 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 management
either intends to liquidate the charitable company or to cease operations, or has no realisti¢ alternative
but to do so.
Our objectives are to obtain reasonable assurance about whether the financial ststements as a whole are
free from material misstatement. whether due to fraud or error, and to issue an auditor's report 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 a￿ayS 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.
Our responsibility is to audit and express an opinion on the financial statements in accordance with
relevant legal and regulatory requirements and ISAS-UK. Those standards require us to comply with the
Ethical Standards for Auditors published by the Financial Reporting Council and to'.-
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, to design and perfom audit procedures responsive to those risks and to obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion,.
To obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate for the circumstances, but not for the purpose of expressing an opinion of the
effectiveness of the charity's internal control.,
To evaluate the appropriateness of a¢￿UntIng policies used and the reasonableness of a¢¢ounting
estimates and related disclosures made by the charity.,
To conclude on the appropriateness of the charity's use of the going concern basis of accounting and,
based on the audit evidence obtsined, whether a material uncertainty exists related to events or
conditions that may cast significant doubt on the charity's ability to continue as a going concern,.
To evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events in
a manner that achieves a fair presentation.
We are required to report to the Trustees our opinion as to whether the financial statements give a true
and fair view and have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice and the Charities (Accounts and Reports) Regulations 2008.
We are also required to report to you if, in our opinion, the Trustees. Annual Report is materially
inconsistent with the financial statements. if the charitable company has not kept adequate accounting
records, if the charitable company's financial statements are not in agreement with the accounting
records and returns, or if we have not received all the infomiation and explanations we require for our
audit, or if infomiation specified by law regarding Trustees, remuneration and transactions with the
charitable company is not disclosed.

Bais Malka Limited
In addition, we read all the financial and non-financial information in the Trustees, Annual Report to
identify material inconsistencies with the audited financial statements and to identify any information that
is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us
in the course of performing the audit. If we become aware of any apparent material misstatements or
inconsistencies we consider the implications for our report.
We conducted our audit in accordance with ISAS-UK and in accordance with the Practice Note ' The
Audit of Charities in the United Kingdom. revised in March 2012.
We are required to plan and perfomi our audit so as to meet the above requirements and to obtain all the
infomiation and explanations which we consider necessary in order to provide us with sufficient evidence
to give reasonable assurance that the financial statements are free from material misstatement, whether
caused by fraud or other irregularity or error.
In the course of our audit. we communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that we identify during the audit.
Assistance with accountancy and tax matters
In accordance with the exemption provided by APB Ethical Standard - Provisions Available for Smaller
Entities, we have prepared and submitted the charitable company's returns to the tax authorities and
assisted with the preparation of the accounts.
Eligibilty of auditor and status of audit
We confirm that we are eligible under section 144(2) of the Charities Act 2011 to conduct this audit, and
that this report is a report in respect of an audit carried out under the Act and in accordance with the
related regulations.
We confirm that the charitable company is exempt from audit under Part 16 of the Companies Act 2006,
Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the
extant statutory regulations. the Charities (Accounts and Reports) Regulations 2008, to prepare the
financial statements in accordance with the SORP 2005. in view of the fact that the SORP 2005 has been
withdrawn, and in order to accord with current best practice, the Trustees have detemined to prepare the
financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for
Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after
1st January 2019), {The SORP), . We concur with this approach. and any references in our report to the
regulations should be read subject to this comment.
10

Bais Malka Limited
Opinion on the Financial Statements
In our opinion, the accompanying charitable company's financial statements..
Give a true and fair view of the stste of affairs of the charitable company as at 31 March 2025 and of
its Income and Expenditure for the financial year then ended and, in particular. the financial
have been properly prepared, in all material respects, in accordance with United Kingdom Generally
Accepted Accounting Practice applicable to entities of its size and have been properly prepared in
accordance with the requirements of the Charities Act 2011.. and
have been prepared in accordance with the requirements of Section 396 of the Companies Act 2006;
and have been prepared in accordance with the methods and principles required by the FRS102
Statement of Recommended Practice for Accounting and Reporting issued by the Charity
Commission in England & Wales (CCEW) . effective January 2015 (The SORP). and those methods
and principles have been followed.
Matters upon which we are required to report by exception
We have nothing to report in respect of the following matters where the requires us to report to you, if in
our opinion..
the charitable company has not kept adequate accounting records", or
the financial statements are not in agreement with the accounting records and retums., or
if infomiation specified by law regarding Trustees. remuneration and transactions with the charity is
not disclosed.
we have not received all the information and explanations we require for our audit.
Signed:_
B Olsberg FCA
B Olsberg & Co.
Chartered Accountants and Registered Auditors
Enterprise House
3 Middleton Road
Manchester
Lancs
M8 5DT
This report was signed on 29 January 2026
11

Bais Malka Limited - Statement of Financial Activities for the year ended 31 March
2025
Statement of Financial Activities (including the Income and Expenditure Account for the
year ended 31 March 2025, as required by the Companies Act 2006)
Cun*nt year
Unwtri¢ted
Funds
Current year
Resth¢ted
Fund8
Cvnpnt year
Totsl Funds
PAor Year
Totsl Funds
2025
202S
2025
2024
Income & Endowments from:
Charitable activities
Investments
other
1.507,439
24
96,448
1.507,439
1.203,420
96,448
260,357
Total income
1.603,911
1,603,911
1,463.777
Expenditure on-
Charitable activities
1.577.312
1.577,312
1.397,933
Total expenditure
1.577,312
1.577,312
1,397.933
Net income for the year
26,599
26.599
65.844
Nat Incoma aftar transfers
26.599
26,599
65.844
Nat movèmont In funds
26.599
26.599
65,844
Raconclllatlon of funds'.-
Total funds brought forrtard
1,839,491
1,839,491
1,773,650
Total funds carrfed fonvard
1.866,090
1.866.090
1,839,494
A separate Statement of Total Recognised Gains and Losses is not required as this statement indudes all recognised
gains and losses.
All activities derive from continuing operations
The notes attached on pages 21 to 27 fonn an integrnl part of these accounts.
12

Bais Malka Limited - Statement of Financial Activities for the year ended 31 March
2025
Bais Malka Limited - Resources applied in the year ended 31 March 2025 towards fixed
assets for Charity use:.
2025
2024
Funds generated in the year as detailed in the SOFA
Resour￿$ applied on functional fixed assets
ReSoUr￿S applied on Intangible assets
Other appli¢alions of funds
26,599
112.1831
{200,000)
65,844
15.3121
Net resources available to fvnd charitsble activitie5
1185,5841
60.532
The resour￿5 applied on fixed assets for charity use represents the cost of additions kss proceeds of any disposals.
The notes attached on pages 21 to 27 form an integral part of these accounts.
13

Bais Malka Limited - Statement of Financial Activities for the year ended 31 March
2025
Movements in revenue and capital funds for the year ended 31 March 2025
Revenue accumulated funds
Total
Last year
Totsl Funds
2024
Fund$
2025
Fund$
2025
Funds
2025
Acc#Jmulated fvnds brought forward
1,174,562
1,174,562
1.108.718
Recognised gains and losses before
transfers
26.599
26.599
65.844
1.201.161
1.201.161
1.174.562
Closing revenue funds
1.201,161
1.201.161
1.174.562
Revaluation Reserve Fund
Unrestricted
Restricted
Total
Last year
Totsl Funds
2024
Fund$
2025
Fund$
2025
Funds
2025
At 1 April
664,929
664,929
664,929
At 31 March
664,929
664,929
664,929
Summary of funds
Restri¢ie
Funds
T¢)tsl
Funds
La$t Year
Totsl Fund8
and
Designated lund$
2025
2025
2025
2024
Revenue a¢¢umulaled funds
Revaluation reserve fund
1.201.161
664.929
1.201,161
664,929
1.174.562
664,929
Total funds
1.866,090
1.866,090
1,839,491
The notes attached on pages 21 to 27 fonn an integrnl part of these accounts.
14

Bais Malka Limited - Statement of Financial Activities for the year ended 31 March
2025
Bais Malka Limited
Income and Expenditure Account for the year ended 31 March 2025 as required by the
Companies Act 2006
2025
2024
Income
Income from operations
1.507,439
1,203,420
Investment income and interest
Interest re￿1vable
Other operating income
24
96.448
260.357
Gross in¢om• in th¢ year bofor¢ ex¢eptional items
1.603,911
1,463.777
Gro$$ in¢om• in th¢ y¢ar including ex¢eptional items
1.603,911
1,463,777
Expenditure
Chartsble expenditure. excluding dep￿￿8110n and amortisation
Depreciation and amortisation
Governance costs
Interest payable
Realised losses on disposals of so(ial investments whith a￿ programme related
1,452,347
12.636
4,800
107.529
1,345,526
14.518
4,800
33,089
Totsl expenditure in the year
1.577,312
1,397.933
Net in¢ome b¢for¢ tsx in th¢ finan¢ial year
26,599
65.844
Tax on surplus on ordinary activities
Net Income after tax In tha financlal year
26,599
65,844
Retained surplus for the financial year
26,599
65,844
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006. Ihe headings and subheadings used in the Income and
Expenditure account have been adapted to ieflect the spe￿al nature of the charWs activrties.
The notes attached on pages 21 to 27 form an integral part of these accounts.
15

Bais Malka Limited - Balance Sheet as at 31 March 2025
Notes
2025
2024
Fixed assets
Intangible assets
Tangible assets
200,000
2.252.559
10
2,253,012
Total fixed assets
2,452,559
2,253,012
Current assets
Stocks
Debtors
42,500
680,946
77,817
42,500
513,841
53,573
12
Cash at bank and in hand
Totsl current assets
801.263
609.914
Creditors: amounts falling due within
one year
13
(1.174.612)
(785,230)
Net current assets
(373,349)
(175,316)
2,079.210
2,077,696
Net assets
Creditors= amounts falling due after more
than one year
14
(213,121)
(238,205)
The total net assets of the charity
1.866.089
1.839.491
The total net assets of the charity are funded by the funds of the charity. as follows:.
Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds
19
1,201,160
664,929
1,174,562
664,929
Unrestricted Revaluation Reserve
19
1,866,089
1,839,491
Designated Funds
Total charity funds
1.866.089
1.839,491
16

Bais Malka Limited - Balance Sheet as at 31 March 2025
The directors are satisfied that the company is entided to exemption from the requirement lo oblain an audit
under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknovledge their responsibilities for complying wth the requirements of the Companies Act 2006
with respect to accounting records and the preparation of accounts.
The charity is subject to audit under charity legislation, and the report of the Charilies Act auditor is on page 11.
The financial statements have been prepared in accordan￿ with the provisions in Part 15 of the Companies Act
2006. applicable to companies subject to the small cornpanies regime.
Y I LUFTIG
Trustee
Approved by the board of trustees on 29 January 2026
The notes attached on pages 21 to 27 fonn an integral part of these accounts.
17

Bais Malka Limited
Cash Flow Statement for the year ended 31 March 2025
2025
2024
Cash flows from operating activities
Net cash provided by operating activities as shown below
270,788
82,608
Cash flows from investing activities
Interest received
24
Purchase of propety. planl and equipment
Purchase of intangible fixed assets
{12.183)
{200,000)
{5.312)
Net cash provided by investing activities
{212.159)
(5.312)
Cash flows from financing activities
Repayment of amounts borrowed
Cash inflows from new borrowings
(34,384)
2,442
(24.468)
Net cash provided by financing activities
(31.942)
{24.468)
Overall cash provided by all activities
26.687
52,828
Cash movements
Change in cash and cash equivalents from activities in the
year ended 31 March 2025
24,243
52.828
Cash and cash equivalents at 1 April 2024
53,574
746
Change in cash and cash equivalents due to exchange rate movements
Cash at bank and in hand less overdrafts at 31 March
77,817
53,574
18

Bais Malka Limited
Cash Flow Statement for the year ended 31 March 2025
Bais Malka Limited
Cash Flow Statement for the year ended 31 March 2025 - Continued
Reconciliation of net income to net cash flow from operating activities
Net income as shown in the Statement of Financial Activities
26,599
65,844
Adjustments for :.
Depreciation charges
Write downs of investments
Net unrealised losses on inveslment assets
Dividends, interest and rents from investments
Decrease in slocks
Decrease in debtors
Increase in creditors. exduding loans
12,636
14,518
(24)
(12,500)
(167,346)
182.092
{167,105)
398,682
Net cash provided by operating activities
270,788
82,608
Analysis of cash and cash equivalents
2025
2024
Cash in hand at for the year ended 31 March 2025
77,817
53.574
Total cash and cash equivalents
77,817
53,574
19

Bais Malka Limited
Cash Flow Statement for the year ended 31 March 2025
Bais Malka Limited
Cash Flow Statement for the year ended 31 March 2025 - Continued
Analysis of change in net debt
Atstart
Cash
At end
of year
53.573
Flows
of year
77,817
24,244
{85,187)
(213,121}
Cash
24,244
24,244
6.858
25,084
13,576
Loans falling due within one year
Loans falling due after more than one year
Finance lease obligations
(92,045)
(238,205)
(13,576)
Total
(290,253)
69,762
{274,064)
20

Bais Malka Limited
Notes to the Accounts for the year ended 31 March 2025
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis. under the historical cost convention, as modified to
include revaluations of fixed assets, and in accordance with the Financial Reporting Standard 102, leffective
1st January 2016) and'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting
by Charities} 2019, applicable to all accounting periods beginning on or after 1 st January 20191, (The
SORPI, published by the Charity Commission in England & Wales ICCEWI , and in accordan￿ with all
applicable law in the charity's jurisdiction of registration. ex￿p1 that the charity has prepared the financial
statements in accordance with the FRS 102 SORP {Statement of Recommended Practice for Accounting and
Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 20191,
(The SORPI, in preferen￿ to the previous SORP, the SORP 2005, which has been withdrawn,
nO￿lthstanding the fact that the e*cant statutory regulations. the Charities (Accounts and Reports)
Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practi￿.
Going Concern
The charitable activities are entirely dependent on continuing parental voluntary contributions and some
voluntary donations. As a consequence, the going concem basis is dependent on the future llow of these
funding streams. Accordingly, the Tmslees have obtained forecasts and, after reviewng the financial
forec8Sts for future periods to 31 st March 2026, the Trustees are satisfied that, at the time of approving the
financial statements, it is appropriate to adopt the going cOn￿M basis in preparing the financial
stalemenls. Other than these matters, the Trustees are not aware of any material uncertainiles about the
charity's ability to continue as a going concem.
Risks and future assumptions
The charity is a public benefit entity.
Policies relating to categories of income and income recognition.
All incoming resources are included in the SOFA when the charitable company is legally entitled
lo the income and the amount can be quantified with reasonable accuracy.
Policies relating to expenditure on goods and services provided to the charity.
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Where costs cannot be directly attributed to particular
headings, they have been allocated to activities on a basis consistent wth the use of resources.
Policies relating to assets, liabilities and provisions and other matters.
Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as
described above. Cost value indudes all costs expended in bringing the asset into its intended working
condition.
There is no depreryation charged on land and buiklings wng to it being kept to a high standard.
A regular annual review of the likelihood of asset impairynent is undertaken.
21

Bais Malka Limited
Notes to the Accounts for the year ended 31 March 2025
Debtors
Debtors are measured at their recoverable amounls al the balan￿ sheet date.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of the general
objectives of the charity.
There are no endowment funds.
2 Liability to tsxation
The Trustees consider that the charity salisfies the tests set out in Paragraph 1 Sthedule 6 of the Finan
Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potenlially exempt from taxation in
respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation
Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or
gains are applied exclusively on the speryfic charilable objects of the charity and for no other purpose.
Value Added Tax is not recoverable by the tharity, and is therefore induded in the relevant costs in the
Statement of Financial Activrties.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and
liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body
or bodies having similar objects to the charity-
4 Significance of financial instruments to the chari￿$ position
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual
provisions of the instrument.
Basic financial instruments are initially recognised at the amount re￿1vable or payable induding any related
transaction costs.
Current assets and current liabilities are SubSequen￿Y measured at the cash or other consideration expected
to be paid or received and not discounted.
5 Net surplus before tax in the financial year
202S
2024
The net surplus before tax in the financial year is stated after charging'.-
Depreciation of owned fixed assets
Pension costs
Auditors, remuneration
12.636
14.518
1,438
4.800
4.800
6 Interest payable
2025
2024
Hire Purchase interest
Other Inte￿$1
Bank interest payable
2.392
74.768
30,369
6,264
26,825
107.529
33.089
22

Bais Malka Limited
Notes to the Accounts for the year ended 31 March 2025
7 Staff Costs and emoluments
Salary costs
2025
2024
Gross Salaries excluding trustees and key management personnel
Employerfs contribution to defined benefit pension schemes
972,240
951,694
1.438
Total salaries. wages and related costs
976.586
953,132
Neither the trustees nor any persons connected wth them have received any remuneration from the charity
or any related entity, either in the current or prior year.
No employees received emoluments {exduding pension costs) in eX￿sS of £60,000 per annum.
8 Remuneration and payments to Trnstees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related
entity.
9 Intsngible Fixed Assets
2025
2024
Lease Premium
Cost
Additions
200.000
At 31 March 2025
200.000
Amortisation
At 31 March 202S
Net book value
200.000
23

Bais Malka Limited
Notes to the Accounts for the year ended 31 March 2025
10 Tangible fixed assets
Current Year
Land and
Buildings
Plant &
Machinery
Motor
Vehicles
Total
Value
Al 1 April 2024
Additions
2.194.938
7.076
72.592
5,107
2.267.530
12,183
At 31 March 2025
2,202.014
77,699
2.279,713
Depreciation
Al 1 April 2024
Charge for the year
14,518
12.636
14,518
12.636
At 31 March 2025
27,154
27.154
Net book value
At 31 March 2025
2,202.014
50,545
2.252,559
At 31 March 2024
2,194.938
$8,074
2.253,012
Prior Year
Land and
Bulldlngs
Plant &
Machlnery
Motor
V&hlcl•s
Total
Value
02 April 2023
Additions
2.194.938
67.280
5,312
2.262.218
5,312
31 March 2024
2.194.938
72,592
2.267,530
Depreciation
Net book value
31 March 2024
2,194.938
72,592
2.267,530
01 April 2023
2,194.938
67,280
2.262,218
All assets are used for direct charitable purposes.
Freeholdland and buildirtgs in¢ludedabove."
2025
2024
Historical cost
Cumulative depreciation based on historical cost
1.537.086
1.530.009
This is the value placed on the property by the trustees.
24

Bais Malka Limited
Notes to the Accounts for the year ended 31 March 2025
11 Stocks & Work in Progress
2025
2024
Stocks before write downs
42,500
42,500
42.500
42.500
Analysis of the carrying value of stocks and work in progress by activities
Stocks
2025
2024
Activity
Education
42,500
42,500
42.500
42.500
12 Debtors
2025
2024
Prepayments and accrued income
Other debtors
Lease payment in advan
219.017
7.320
454,609
142.720
371.121
680.946
513,841
13 Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
Accruals
Finan￿ lease and HP contracts
Sundry creditors and taxes
Loans
85.187
245.373
92.045
296.425
13,576
2,217
380.967
2.217
841.835
1,174,612
785,230
Note.. Creditors includes £532,500 which has been re￿iVed in advance of a potential sale of property.
14 Creditors: arnounts falling due after one year
2025
2024
Bank loans and overdrafts
213,121
238,205
15 Loans to trustees included in debtor5
There are no loans to trustees.
25

Bais Malka Limited
Notes to the Accounts for the year ended 31 March 2025
16 Revaluation reserve
Current year
Current year
Unrestrficted Resthcted
Funds
Funds
Current year
Total Funds
Prior Year
Total Funds
Current year
2025
2025
2024
At 1 April 2024
664.929
664.929
664,929
At 31 March 2025
664.929
664.929
664,929
All the revaluations in the pnor year was unrestricted.
Prior Year
Prior Year
Prior Year
Unrestricted Resthcted Total Funds
Funds
Fund$
Prioryear
2024
2024
2024
At start of previous year
664.929
664,929
At end of previous year
664.929
664.929
17 Income and Expenditure account summary
2025
2024
At 1 April 2024
Surplus for the year
1,174,562
26.599
1,108,718
65.844
At 31 March 2025
1,201.161
1.174,562
18 Particulars of how particular funds are represented by assets and liabilities
At 31 March 2025
Unrestii¢ted Designated Restrithd
funds
funds
funds
T¢)tsl
Fund8
Intangible Assets
Tangible Fixeil Assets
Current Assets
200.(KN)
2,252,559
801.263
(1,174,612)
1213.121)
200,000
2.252,559
801,263
11.174,6121
{213,1211
Current Liabilities
Long Temi Liabilities
1,866,089
1.866,089
At 1 April 2024
Unre5tiicted Designated
funds
fvnds
Restricted
fund8
Total
Fund8
Tangible Fixed A55ets
Current Assets
2.253.012
609.914
1785.230)
1238,205)
2.253,012
609,914
1785,2301
{238,2051
Current Liabilities
Long Tem Liabilities
1.839.491
1.839,491
26

Bais Malka Limited
Notes to the Accounts for the year ended 31 March 2025
19 Change in totsl funds over the year as shown in Note 18. analy5ed by indtvidual fvnds
Funds brought Movement in
Transfers
forward from fund5 in 2025 between
2024
fvnd$ in 2025
Fund8 carried
forward to
2026
See Note 20
Unreslricted and designated funds.'_
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
1.174,562
664.929
26,599
1.201,161
664,929
Total unrestricted and designated funds
1.839.491
26,599
1.866,090
Total charity funds
1,839.491
26,599
1.866,090
20 Analysis of movements in funds over the year as shown in Note 19
Other
Gains &
Income
Expendrture
Movement
Loss¢$
in lund$
2025
2025
2025
2025
Unrestricted and designated funds...
Unrestricted Revenue Funds
1,603,911
11,5TT,3121
26,599
1,603.911
{1.577,3121
26,599
21 The purposes for which the funds
Unrestri¢tedartd desiTgrtated lunds."_
These funds are held for the meeting the objectives of the charity,
and to provide reserves for future activities, and , subject to charity
legislation, are free from all restrictions on their use.
This fund represents the unrestricted surplus arising on the
revaluation of the charity's assets.
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
22 Ultimate controlling party
The charity is under the control of its legal members.
27

Bais Malka Limited
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP
2015
This analysis is classsrfied by conventional nominal descriptions and not by activity.
23 Income from charitable activities
Current year
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Totsl Funds
Prior Year
Totsl fvnds
2025
2025
2025
2024
Primary purpose and ancillary trading
Childcare
1.184,604
322.835
1,184,604
322.835
916,504
286,916
Council Grants
Total Primary purpose and ancillary
trading
1,507,439
1,507,439
1,203,420
24 Total Income from charitable activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Curr¢nt year
Total Funds
Prior Year
Current year
Total Funds
2025
2025
2025
2024
Total income from charitable activities
1.507.439
1,507,439
1,203,420
Total from charitable activities
1,507,439
1,507,439
1,203,420
28

Bais Malka Limited
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP
2015
25 Investment income
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Totsl Funds
Prior Year
Totsl Funds
2025
2025
2025
2024
Bank Interest Receivable
24
24
Totsl inveslment income
24
24
26 Other income and gains
Current year
Unrestricted
Funds
Current year
Restricied
Funds
Current year
Totsl Funds
Prior Year
Total Fund5
Current year
2025
2025
2025
2024
Sundry other income
96,448
96,448
260,357
Total other income
96,448
96,448
260,357
27 Expenditure on charitable activities - Direct spending
Currant year
Unrostrfjctad
Funds
Current yaar
Rastrlcted
Funds
Currnnt yaar Prlor Yèar
Total Fund5
Total Funds
Current Year
2025
2025
2025
2024
Gross wages and salaries- charitable
activities
Defined benefit pension costs -
charitable activities
Marketing and advertising of charitable
services
Professional Fees
Educational Requisites
Travel, Outings, Functions and Food
Staff Training and welfare
972.240
972,240
951.694
4.346
4.346
1.438
10.511
10,511
8.719
117,795
92,899
20.633
55,353
117,795
92,899
20,633
55,353
104.067
50.672
47.795
7.659
Total direct spending
1.273.777
1,273.777
1.172.044
29

Bais Malka Limited
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP
2015
28 Expenditure on charitable activities- Grant funding of activities
Current year
Unrostrlctad
Funds
Currant yaar
Rastrlctèd
Funds
Currnnt yaar Prlor Yèar
Total Fund5
Total Funds
Current Year
2025
2025
2025
2024
Grants made to organisations
685
685
Total grantmaking costs
685
685
Breakdown of Grants made to organisations
Currant year
Unrestrlctad
Funds
Currant yaar
Rastrlctèd
Funds
Currnnt yaar
Total Fund5
Current Year
2025
2025
2025
Grants
685
685
685
685
30

Bais Malka Limited
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP
2015
29 Support costs for charitable activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Totsl Funds
Prior Year
Totsl Funds
Current Year
2025
2025
2025
2024
Premises Expenses
Rent payable under operating leases
Rates and water charges
Light heat and power
Cleaning and waste management
Premises repairs, renewals and
maintenance
Other Premises Costs
Propety insurance
Security
5,708
11.567
35,386
22.777
5,708
11.567
35,386
22,777
6,664
8.676
33.734
22.264
22.723
22.723
30.973
742
15,585
27.104
742
15.585
27.104
699
14.213
25.868
Administrative overheads
Telephone, fax and internet
Stationery and printing
Membership subscriptions
Software licences and expenses
Sundry expenses
Office
7.461
6.022
16,035
4,233
(718)
1,563
7.461
6,022
16,035
4.233
(718)
1,563
6.879
5,665
7.952
5.507
647
Financial costs
Bank charges
Hire Purchase interest
Other interest
Depreciation & Amortisation in total for
Bank interest payable
1,697
2,392
74.768
12,636
30.369
1,697
2.392
74,768
12,636
30,369
3.741
6.264
14.518
26.825
Support costs before reallocation
298,050
298,050
221,089
Total support costs - Current Year
298.050
298.050
221.089
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
Administrative overheads
The basis of allocation of costs between activities is described under accounting policies
31

Bais Malka Limited
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP
2015
30 Other Expenditure - Governance costs
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Totsl Funds
Prior Year
Total Fund5
Current Year
2025
2025
2025
2024
Auditor's fees
4.800
4.800
4.800
Totsl Govemance costs
4.800
4.800
4.800
All the expenditure in the prior year was unrestricted.
31 Total Charitable expenditure
Current year
Unrestri¢t¢d
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
Current Year
2025
2025
2025
2024
Total direct spending
Total grantmaking costs
Total support costs
Total Governance costs
1.273.777
685
298,050
4,800
1.273.777
685
298,050
4,800
1.172.044
221,089
4.800
Totsl charitsble expenditure
1.577.312
1.577.312
1.397.933
All the expenditure in the prior year was unrestricted.
Prior Year
Unrestri¢t¢d
Funds
Prior Year
Restricted
Fund$
Prior Year
Total Funds
Prior Year
2024
2024
2024
Total direct spending
Total support costs
Total Governance costs
1.172,044
221,089
4,800
1,172,044
221,089
4.800
Total charitable expenditure
1.397.933
1,397,933
32

Bais Malka Limited
Activity analysis of Income and expenditure for the forthe year ended 31 March 2025
This analysis is classsified by activity and not by conventional nominal descriptions.
32 Analysis of income by activity
2025
2024
Activity
Incorne from charitsble activities
Education
1,507,439
1,203,420
Summary of Total Income, including the items above
Charitable activities
Investment income
Other income
1,507,439
24
96.448
1,203,420
260,357
Totsl income as shown in the SOFA
1.603,911
1,463,777
Categories of incon
Income from non exchange transactions
1,603,911
1,463,777
33 Analysis of charitable expenditure by activity
Activity
Direct
costs
Support
costs
Grant
funding of
activities
2025
Total
Total
2025
2025
2025
2024
Education
Direct charitable costs
1,273,777
1,273,777
141.592
34,596
121,862
685
1,172,044
143,091
26,650
51,348
Premises expenses
Administrative overheads
141,592
34,596
121,862
Financial costs
Granlm8king costs
Totsl Education
1.273.777
298.050
685
1,572,512
1,393,133
33

Bais Malka Limited
Activity analysis of Income and expenditure for the forthe year ended 31 March 2025
Summary of charitable costs by activity
Direct
costs
Support
costs
Grant
funding of
activities
2025
Total
Totsl
2025
2025
2025
2024
Total Education
Total Governan￿ costs Note 30
1.273.T17
298,050
4,800
1,572,512
4,800
1,393.133
4,800
Total charitable expenditure
1.273.777
302.850
685
1,577,312
1,397,933
The basis of allocation of costs between activities is described under accounting poliaes
The breakdown of this expenditure by type of spending lie nominal dassification} is detailed in note 31
Analysis of support and governance costs by charitable activities
Governance
Finance
Human
Other
Resources Overheads
Totsl
Activity
Education
4,8CNJ
121.862
176,188
302,850
Summary of grant making by activity
Grants to
institutions
2025
Grants to
individuals
2025
Support
costs
2025
Total
Total
2025
2024
Education
685
685
685
685
Fuller details of grants made and related costs. including support costs, are shown in note 28.
34 Analysis of non charitable expenditure by activity
Govemance costs
Govemance
costs
2025
Govemanee
osts
2024
Other Expenditure- G0Veman￿ costs as detsiled in Note 30
4,800
4,800