REGISTERED COMPANY NUMBER: 07330341 (England and Wales) REGISTERED CHARITY NUMBER: 1138167
EZER BEKOVOID LIMITED (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
Sugarwhite Meyer Accountants Ltd Chartered Accountants & Statutory Auditor First Floor 94 Stamford Hill London N16 6XS
EZER BEKOVOID LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Cash Flow Statement | 6 | ||
| Notes to the Cash Flow Statement | 7 | ||
| Notes to the Financial Statements | 8 | to | 12 |
EZER BEKOVOID LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 OCTOBER 2025
TRUSTEES
A Langberg J A Ost J Teitelbaum B Goldstein
REGISTERED OFFICE
6 Grosvenor Way London E5 9ND
REGISTERED COMPANY NUMBER
07330341 (England and Wales)
REGISTERED CHARITY NUMBER
1138167
BANKERS
United Mizrahi Tefahot Bank Ltd 30 Old Broad Street London EC2N 1HQ
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EZER BEKOVOID LIMITED (REGISTERED NUMBER: 07330341)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of 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).
Reference and administrative information
Reference and administrative information is shown on page 1 of the financial statements and forms part of this report.
OBJECTIVES AND ACTIVITIES
Objectives and aims for public benefit
The objects of the charity are the advancement of the Orthodox Jewish Faith, advancement of education, relief of poverty and such other purposes as are recognised by English Law as charitable.
The trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives. The charity carries out its objects by grantmaking.
Grant making policy
All applications to the charity for grants are considered carefully by the trustees at regular meetings. On most occasions, if the trustees feel that the application meets their approval in principle, they will meet applicants face to face and discuss with them details of the application. The trustees usually then have a further meeting before making a decision as to whether assistance should be granted, and if so, to what level. All grants must be approved by the unanimous agreement of the Trustees.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The charity receives its income from donations. There was a small decrease in donations although the trustees reduced grantmaking substantially there was a deficit for the year. The main grant recipients were the Keser Malchus Girls' School and Bachatzros Kodshecho Boys' School. Grants were also provided to individuals who found themselves in particular financial hardship.
FINANCIAL REVIEW
Reserves policy
The trustees do not seek to maintain significant levels of reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end were £262,070 (2024 - £431,400).
FUTURE PLANS
The trustees anticipate that the charity will continue on a similar basis in the foreseeable future subject to satisfactory income and there are no plans for any major changes.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is constituted as a limited company and is governed by its Memorandum and Articles of Association dated 29 July 2010.
Organisational structure
The day to day affairs of the charity are administered by the trustees. The power to appoint new trustees is vested in the continuing board. It is not the intention of the trustees of the charity to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures.
Risk management
The trustees have reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them.
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EZER BEKOVOID LIMITED (REGISTERED NUMBER: 07330341)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 4 September 2026 and signed on its behalf by:
J Teitelbaum - Trustee
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EZER BEKOVOID LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 EXPENDITURE ON Raising funds 3 Charitable activities 4 Grantmaking Support Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 Unrestricted funds £ 913,966 13,154 1,007,624 62,518 1,083,296 (169,330) 431,400 262,070 |
2024 Total funds £ 925,141 1,702 1,192,745 24,079 1,218,526 (293,385) 724,785 431,400 |
|---|---|---|
CONTINUING OPERATIONS
The statement of financial activities includes all gains and losses arising in the year.
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
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EZER BEKOVOID LIMITED (REGISTERED NUMBER: 07330341)
BALANCE SHEET 31 OCTOBER 2025
| Notes CURRENT ASSETS Debtors 9 Cash at bank CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 11 NET ASSETS/(LIABILITIES) FUNDS 13 Unrestricted funds: General fund TOTAL FUNDS |
2025 Total funds £ 3,601,885 7,475 3,609,360 (716,024) 2,893,336 2,893,336 (2,631,266) 262,070 262,070 262,070 |
2024 Total funds £ 3,914,115 34,989 3,949,104 (987,419) 2,961,685 2,961,685 (2,530,285) 431,400 431,400 431,400 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 4 September 2026 and were signed on its behalf by:
J Teitelbaum - Trustee
The notes form part of these financial statements
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EZER BEKOVOID LIMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 OCTOBER 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Cash flows from operating activities | |||
| Cash generated from operations | 1 | 3,239 | 8,532 |
| Interest paid | (26,319) | (18,018) | |
| Net cash used in operating activities | (23,080) | (9,486) | |
| Change in cash and cash equivalents | |||
| in the reporting period | (23,080) | (9,486) | |
| Cash and cash equivalents at the | |||
| beginning of the reporting period | 2 | 30,555 | 40,041 |
| Cash and cash equivalents at the end | |||
| of the reporting period | 2 | 7,475 | 30,555 |
The notes form part of these financial statements
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EZER BEKOVOID LIMITED
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 OCTOBER 2025
1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net expenditure for the reporting period (as per the Statement of Financial Activities) Adjustments for: Interest paid Decrease in debtors (Decrease)/increase in creditors Net cash provided by operations 2. ANALYSIS OF CASH AND CASH EQUIVALENTS Notice deposits (less than 3 months) Overdrafts included in bank loans and overdrafts falling due within one year Total cash and cash equivalents |
2025 £ (169,330) 26,319 312,230 (165,980) 3,239 2025 £ 7,475 - 7,475 |
2024 £ (293,385) 18,018 - 283,899 8,532 2024 £ 34,989 (4,434) 30,555 |
|---|---|---|
3. ANALYSIS OF CHANGES IN NET FUNDS
| At 1.11.24 Cash flow At £ £ Net cash Cash at bank 34,989 (27,514) Bank overdraft (4,434) 4,434 30,555 (23,080) Total 30,555 (23,080) |
31.10.25 £ 7,475 - 7,475 7,475 |
|---|---|
The notes form part of these financial statements
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EZER BEKOVOID LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Support costs are those incurred to assist the work of the charity but are not direct charitable activities.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the amount expected to be received or paid and not discounted.
Going Concern
There are no material uncertainties about the charity's ability to continue.
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EZER BEKOVOID LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025
2. DONATIONS AND LEGACIES
| 2. DONATIONS AND LEGACIES |
||||
|---|---|---|---|---|
| Donations 3. RAISING FUNDS Raising donations and legacies Fundraising costs Office expenses Printing, postage and advertising 4. CHARITABLE ACTIVITIES COSTS Grant funding of activities (see note 5) £ Grantmaking 1,007,624 Support - 1,007,624 5. GRANTS PAYABLE Grantmaking The total grants paid to institutions during the year was as follows: Advancement of education Relief of poverty Advancement of religion Bechatzros Kodshecho Keter Malchus Others |
2025 2024 Unrestricted Total funds funds £ £ 913,966 925,141 2025 2024 Unrestricted Total funds funds £ £ 5,652 444 1,401 430 6,101 828 13,154 1,702 Support costs (see note 6) Totals £ £ - 1,007,624 62,518 62,518 62,518 1,070,142 2025 2024 £ £ 1,007,624 1,192,745 2025 2024 £ £ 528,554 511,270 3,660 47,025 446,199 615,620 978,413 1,173,915 446,199 528,554 3,660 978,413 |
2024 Total funds £ 925,141 |
||
| 2024 Total funds £ 444 430 828 |
||||
| 1,702 | ||||
| 1,070,142 | ||||
| 2024 £ 1,192,745 |
||||
| 2024 £ 511,270 47,025 615,620 |
||||
| 1,173,915 | ||||
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EZER BEKOVOID LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025
5. GRANTS PAYABLE - continued
The total grants paid to individuals during the year was as follows:
| Relief of poverty SUPPORT COSTS Management £ Support 5,877 Support costs, included in the above, are as follows: Telephone Sundries Bank charges Foreign exchange gains/losses Interest payable and similar charges Independent examiner's fee Independent examiner's other fees General expenses |
2025 2024 £ £ 29,211 18,830 Governance Finance costs Totals £ £ £ 52,446 4,195 62,518 2025 2024 Total Support activities £ £ 601 512 5,276 29 2,154 1,326 23,973 - 26,319 18,018 1,680 1,920 2,040 1,920 475 354 62,518 24,079 |
|---|---|
6. SUPPORT COSTS
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024.
8. AVERAGE STAFF NUMBERS
The average number of staff in the year was Nil (2024 - Nil)
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EZER BEKOVOID LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025
9. DEBTORS
| Amounts falling due within one year: Other debtors Amounts falling due after more than one year: Other debtors Aggregate amounts |
2025 £ 2,416,410 1,185,475 3,601,885 |
2024 £ 2,728,640 |
|---|---|---|
| 1,185,475 | ||
| 3,914,115 |
Other debtors falling due after more than one year comprise secured charitable loans made to Keser Malchus, a girls' school located in Israel.
| 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Bank loans and overdrafts (see note 12) - Other creditors 706,822 Accruals and deferred income 9,202 716,024 11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2025 £ Other creditors 2,631,266 12. LOANS An analysis of the maturity of loans is given below: 2025 £ Amounts falling due within one year on demand: Bank overdrafts - 13. MOVEMENT IN FUNDS Net At movement 1.11.24 in funds £ £ Unrestricted funds General fund 431,400 (169,330) TOTAL FUNDS 431,400 (169,330) |
2024 £ 4,434 970,504 12,481 987,419 2024 £ 2,530,285 |
2024 £ 4,434 970,504 12,481 |
2024 £ 4,434 970,504 12,481 |
|---|---|---|---|
| 987,419 | |||
| 2024 £ 4,434 At 31.10.25 £ 262,070 |
2024 £ 4,434 |
||
| 262,070 |
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EZER BEKOVOID LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 913,966 TOTAL FUNDS 913,966 Comparatives for movement in funds At 1.11.23 £ Unrestricted funds 724,785 TOTAL FUNDS 724,785 Comparative net movement in funds included in the above are as follows: Incoming resources £ Unrestricted funds 925,141 TOTAL FUNDS 925,141 |
Resources expended £ (1,083,296) (1,083,296) Net movement in funds £ (293,385) (293,385) Resources expended £ (1,218,526) (1,218,526) |
Movement in funds £ (169,330) (169,330) At 31.10.24 £ 431,400 431,400 Movement in funds £ (293,385) (293,385) |
|---|---|---|
14. RELATED PARTY DISCLOSURES
Other debtors of £2,416,410 (2024 - £2,728,640), other payments of £26,319(2024- £18,018) and other creditors amounting to £1,914,653 (2024 - £1,671,208) are due to companies of which certain trustees of this charity have significant influence.
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