REGISTERED COMPANY NUMBER: 07512346 (England and W3le5>
REGISTERED LHARITY IYUMBER: 1142565
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMEf4TS
OR
P4DED 2
FEBRUARY 2026
FOR
CHASDEI AHARON LIMITED
Xeinadin Audit Limited
Stahjiory Auditor
8th FIooT. Becket House
36 Old Jcwry
London
EC2R 8DD

ASDEI AHARON LIMATED
CONTENTS OF THE FINANCIAL STATEME.NTS
for the
ear ended 28 Febru*
2026
P*ge
Report Of the Tru5tets
Report Of the Independent Auditors
Statement of Fln¥t)¢laJ A¢tivlti
B4lan¢e Sheet
Ca$h Flow Statement
Note5 Its tht Cash Flow Statement
12
Notes lo the Statemellts
13 to 18

CHASDEI AHARON LIMITED
REGJSTERED ￿umBER. 07512346
REPORT OF THE TRUSTEES
for the
r ended Z
2026
The trustees who are also directors of ihe charity for the purposes of the CompaT)ie5 Ati 2006, present their report with
th¢ financial stalernenls of Ihe Charity for the year ended 2¥ Fcbrnary 2026. The trustee5 have adopted the provisions of
Accounting and Reporting by Chariti¢s.' Statcment of Recommcndcd Practtce applJ¢ablc tts Charitics prcparing their
accounts in a¢cordan¢¢ W'ith the Financial Reporting Standard applicable in th¢ UK and R¢public of Ireland (FRS 1021
(¢ffc¢live l January 2019).
OBJECTIVES AND AcfiviTIES
Objectives and gim5
The objects tsf the Charity include-
(i) the prevention of rclicf of poverty in the and Israel by providing granls. itell￿ and service5 to individuals in n¢¢d
all(Vor charities, or other organisations working to prevent or relieve poverty, and
(ill the advat)cement of the Jewish religion.
ACHIEVEMENTS AND PERFORMAIYCE
Charltablt #etlvltles
The year proved successful in ternis of both donations received and gran15 paid. Alihough thc charitablc income
decreased in the finJn¢ial ycar because of the poor economic climate with local businesses and charilie5 finding
then￿elVeS with less fi]nds to distribute. the publi¢ noneihel¢ss continue5 to support the charity iti all its endeavours.
The year under r¢view s&w continued inflation wkn.ch resulted in a significant cost of living ¢li51b for families and
individua18 abroad. Chatitsble institutions also strnggled wryth increased ruTJning ¢osis as a result of higher ¢nergy, Staff.
food and transpon costs ￿1]ICh present a challenge to their ability to ¢ontinue to support their aclivi¢ie5.
The ttustees, who as a result of their connection5 With communities ID Ibe UK and abroad, are aware of the a¢ut¢
f￿anCIal situation facing Jnany of ihe most needy in society, were able to respond to the incrtased level of applicatLQT15
made 10 them, 2nd provide much needed a551Stance. Whtlsi Ihe trustees, priorities application5 from Insti￿rI0n$ where li
was feli that their facililLCS could bnng positive change to a larger number of people, Ihey wer¢ also able to provide a
umber of gronis directly 10 individual petitioneTS.
Cr#ntmaldlle policy
As a chanty close link5 to the Io¢itl community at)d conynllnities abroad. the trustees dre apprtsa¢hed lo assisl
individuals going through econorni¢ hardship as well as charitable instilutions tbai rels, on grants lo provide their Tnurh
needed ¢hariiable service5. The trustees w'ere able io respond to the applications made to them and piovided much
needed assistance. The In￿tte¥ assess each of the applications n￿de to them and consider their response based on the
individual ¢ircumsiances, the funds available, and ihe I￿pact the grant wTrll make in achieving the chariW5 g0315. Where
gronls are made to eharilL¢S and otbcr organssations, consideration is given lo the operational effi¢iency and reputation of
the Fecipient charity and the ability of the donation to'make a difference,.
FIYANCIAL REVIEM,
Invtstmcnt polS¢1' gnd objectives
Under its Menx>randum of Association ihe charity has the power to invest in any way ihe truste¢s wish.
Re$erY¢s polÉcy
Ch8sdei Aharon Litnited is principally operated as a gran¢ 8iVLng charity, and ihe inJsi¢es' policy is lo seek ts) distribute
the bulk of rhe income arising in each fiiML¢ial year as 1¢ becomes available. Acordiijgly, the ITUStees have not
¢stablish¢d a slrict level ufreserves {Iho1 Is those funds that are freely ?vailabl¢l that th¢ charily ought 10 have. Re5erv¢5
are needed io bridLye the funding gaps betwe¢H Spending on aeiivities and receiving rc50urces thTough voluntary
donations and grants. The ITuslees coD%ider that the ideal level of reserves a5 at 28 February 2026 would b¢ 12 months of
adminL5trative ¢osts.
The #¢tyal r¢&¢Nes at 28 FebrLWy 2026 were £l(M),415 whi¢h ¢xc¢e(L8 the target figure.
Page I

CHASDEJ AHARON LIMITED
REG
BER.. 07512346
REPORT OF THE TRUSTEES
ror the tar tnded 28 Febr
2112
FI.YANCIAL REVIEW
Flnaneial results
Th¢ finawial r¢sults for the year to 28 Febnw 2020 are Sho￿ in the attach¢d financial staiemenl5.
Total in¢()me in¢re2tied fr()m £3,558,929 to £5,617.646 and tot#1 expenditure in¢r¢zsed from £3,501,499 to £5,587,867
in ¢omparison w&th the previous peraod.
Th¢re was a t)et surplus in fi￿d5 of £29.77912025 - £57.4301 with total umrestricted fwids caTried forward of £100,415
(2025- £70,636).
FUTURE PLANS
Thc chaTity is planning to gener*e mor¢ income for the rnuch needed grants that it makes.
STRUCTURE, GOVERNANCE AND MAIYAGEMENT
GoTr'ernlng doeument
The ¢harit)' is a cornpany litniled by guarantee wrythout share Capital and in¢orporJttd on l February 2011 and regist¢r¢d
as a clwity on 23 February 2011.
Th¢ company was cstablished under 3 Memorandum of Association which established the objects and powers of thc
charEtable company attd is governed under it5 Article5 of A550caa¢ion.
ITJ the event of the company being wound up, member5 are required to Contribute an 8ny)unt not ¢x¢e¢ding £10.
R¢¢ruitrntllt and Appolntment of new trustees
The trustees are directors of the charilable company for the purposes of ¢ompaDy law and t￿StetS for the PU4K)se or
charity law.
New tTUStee5 aT¢ appoinled due to their interest in the work of the charity and tlieir re¢ogni5ed experience in specific
rields which ￿111 further support the work of Chasdei Aharon. Addition21 trustees may be appointed by the existing
tn]slees at any time. eitheT lo fill a ¢asual va¢8n¢y or as an addition to the existin8 trustees.
Organisational structure
The board of t￿￿tteS administers the charity and meets Tegularly during the year.
Indu¢tioD and Iraln5ng of new trustees
New trustee5 ale given d full indu¢iioD by the oth¢r trustees of the chan"ty. Trusiees Can retire when th¢y wish as they do
noi serve und¢r a fixed tern) of tenure.
Rlsk m*nag¢ment
The lrystees hdve undertaken a full risk ossessment of the or8ani5ation covering financial. operational, regulatory.
govetnance and management. Vario￿8 5y5tems and checks have been put Into operation, which are reviewed aTJnually.
Fundrai55ng
The charity has a good reputation ￿￿thIrt the local community and has a large pool of regulai donors who ￿,1$h lo have a
pan in the charitable activitieb of ihe ¢harity. Existing don0￿ often recoTnmend and encourage oiher philanthropi51s lo
pledge their $uppon to the succes5 of the Chatity. As such, the trnstees do not engage professional fundraisers nor do
they undertake public collections or Cold ¢alls.
Th¢ charity is committed to the principals sel out by the I".undraksing Regul&tOT in its Code of F￿ndraISing Practice.
When donors are approach¢d, this is done ￿￿th sensitivity and Fespecl and with regard to their CircUn￿tanCcs.
The tnjslees are pleased to report thai no complaints wer¢ received in the pa51 twelve months in relation to its
fundraising activiii¢s.
REFERENCE AND ADMINISTIL4TJTrI DETAILS
Registered Companv number
07512346 (England and Waltsl
Page 2

CIIASDEI
AR
N LIMITED
REGISTERED NUMBER:
51234
REPORT OF THE TRUSTEES
ear ended 28 Febru*r
2026
Regi5ttrt41 Charlty number
1142565
Registered offlee
19-20 Bourne Couri
Southend Road
Woodford Gree
Esscx
IG8 8HD
Trustees
Mr J Batzesky
Rabbi E Schwartz
Mr J Stern
Senlor StAtlltorv Auditor
Mr Yedidya Zaiden, FCCA
Auditors
Xeinadin Audit Litniled
Statuiory Auditor
8th Floor, Becket House
36 Old Je
London
EC2R 8DD
PUBLIC BENEFIT REPORT
The trustee5 have ref¢Tr¢d to the guidance contained in the C'.harity Commission's general guidanc¢ on public benefit
The Advatjcement of Religion for the Publi¢ Benefjt, In particular, when reviewing the aim obje¢tii'es and in
planning the charity's future ¥ctivities. particular. the tr￿Stee5 consider how planne<S activities will contribute to the
and objectives sei.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The tn]stees (who are a150 the directors of Chasdei Aharon Limited for the PUryK)ses of company law) are responsible lor
preparing the Report ofthe TnJsl¢es a￿1 the finat]cial statements in accordance with applicable law and United Kingdom
Accouniing Stsndards (United Kingdom Geneially Ac¢ept¢d A¢¢ounting Practice).
Company law requires the tDJ51e¢s lo prepar¢ fEnan¢ial slatemenls for each flnancial y¢&r. Under thai law, th¢ trnste¢s
have elected to prepare the financial stalemenls in accordance with unit￿ Kingdom Generally A¢¢epied Accounting
Praclic¢ (Ur)Jted Kingdom Accounting Statmlards and applicable law).
Under company lèw the trustees must not approve the financial statements unless thry are satisfied thai ihey give a twe
and fair view of the state of affairs of the ¢haritable company and of the incomittg resour¢¢s and application of
resouTces, in¢luding the income and expenditure, of the charithble company for that period. In preparing thos¢ financial
$th￿mentS, the trusttes are Tequiied io
sele¢¢ suiiabl¢ aecounting policies and then apply them consistently;
obstrve ihe methods attd principles in the Charitie5 SORP-
make judgements and estimates that are re&wnable tsnd pnLdcnt',
prepare the fiT)ancial sialemcnts ot) the goin8 concern basss unless li is inappropriate to pre5umc that the ¢harirable
ompany will continue in busines5.
The trustees arc responsible for kccping proper accounting records which disclose with reasonable accuracy at any lime
the finan¢iAI posiiion of the charitablc company and 10 emble ihem to ¢nsure that the financial 5taieJnenis ¢omply with
the Companies Act 2006. They are also responsible for 5afe8uarding tl)e assets of the chariiabl¢ company and hence for
kin8 reasonable steps for the prev¢n¢ion and dttection of fraud atsd other wreBulariti¢s.
Page 3

CHASDEI AHARON LIMITED
REGISTERED NUMBE
751
46
PORT OF THE TRUSTEES
for the
ear ¢nd¢d 28 Febrna
2026
STATEMENT OF TRUSTEES, RESPONSIBILITIES- CODtthu¢d
In so far as the iwsie¢s are aware..
there is no relevani audit inforniation of which the charitable coMpan￿S auditOF5 are unaware," and
the wstees have tsken all steps that they ought to have taken to mak¢ themselves aware of any relevant audit
infornution and to establish thai the oudJ¥orb ar¢ aware of that infomution.
AVDITORS
Thc auditors, Xeinadin Audit Limited, %ryll be proposed for rc-appointmcnt at the forthcoming Annu81 Genernl Meeting.
Thi5 report ha5 been prepared in accordance with the Sp￿]31 provisions of Part 15 of the Companies Act 2000 relating
to stnall companies.
Approved by order octhe board of tn￿￿¢5 on'L4 Jun¢ 2026 and sigll¢d on it5 behalf by-
Rabbi E Schwdrtz- Trustee
Page 4

REPORT OF THE INDEPEIYDENT AUDITORS TO THE MEMBERS OF
CHASDEI AHARON LIMITED
Oplnlon
We have audited the financial ststements of Cha5'd¢i Aharon Litnit¢d {th¢ 'chatitabl¢ company'l for the year ended
28 Febnjary 2026 which cojllprise the St&t¢meni ot'Finan¢ial Activities, the Balance Shcct, the Cash Fltsw Siaiement and
notes to the financial statemeT)ts, in¢luding a SUMM￿ of significant accounting poli¢ics. The fjnancial reporting
framework that has been applied in their pr¢paFation 1$ appli¢abl¢ law and Unitcd Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Praaic¢).
Itl our opinion the financial statements..
give a true and fair view of the state of the charitsble companls affairs as at 28 February 2026 and of its incoming
Tesources and applkcation of rcsources. including its income and ¢xpendiiure, for the year then ended..
have becn properly prepared in a¢cordan¢e ￿1th United Kingdorn Generally Accepied A¢¢04mting Practice. and
have been prepared in accordance with the requiiernents of the Companies A¢t 2QO6.
Ba$ls for oplnlon
We condueted our audit in accordance with InterJutioJJal Sta]xdJrds on Auditing {UK) IISAS {UK}l and applicable law.
Our r¢5pon5ibilitie5 under those standards are fi]rther described in the Auditors. respons?bilities for the audit of the
financial statements section of OUT report. We are irtdepettdeni tsf the charitable company in accordance w'sih the ethical
requirements that ar¢ relevant to our audii of the finan¢ial ststements in the UK. including the FRC'S Ethical Standard.
and we have fulfilled our other ethical responsibilities in accordance with these requirements. W¢ b¢liev¢ thai the audit
evid¢n¢e we have obtained 15 sufficient and appropriate to provide a basis for OUT Opinion.
Materl&l Un¢ertalnty RelY4ted to GolDg Colleern
As disclosed in the notes lo the financia] statements, HM lievenue and Cusion]s are cutrenily investigatittg ¢eriain
aspects of the ¢harity's actI￿lties. ForEnal a5sess]nents have not been raÈsed. The tnjslees intend to ehallen8e HM
R¢venue and Customs, p051tion, htswever if it is upheld, it could result in substantial tax liabilities wJu¢h Could affect ihe
ability of the ¢harity to ¢ontinue as a goin8 concern. Our opinion 15 noi nwdified in respect of this matter.
In auditing the flnancial Statements. we have concluded that the tru¥t¢c¥' u¥e ofLh¢ going collcern basis of accounting ir)
th¢ pr¢paration of the flnancial statements is appropriate.
Our r¢sponsibilitie5 and the responsibilities of the IT￿lee$ with re￿Ct to 80in8 concem are described in th¢ r¢levanl
sectio￿% of this repon
Other Informilon
The trusiees are responsible for the other information. The other infomalion comprises the inforniation included in the
AnThual Rq)ort, othcr tha]] the financial siaiements and our Report of the Independcnl Auditors thereon.
Our opinion on the financial 5talcrnen15 does not ¢over the other inforn)ation and, except to ihe exkni otherwise
explieitly stated in OUT report, we do no¢ expres5 any forni of 2S5urance conclusion IhereoD.
In cont)ection wth our audil of th¢ financial StateTr￿nts. our rc5ponsibility is to read the other inforn)ation ar￿, in doing
so, consid¢r ￿ether the other infonnation is materially inconsisient with the financial statements or our knowledge
obtaincd in the audit or othernise appears to be ￿￿teriallY misslaled. If we identify such material ineon5i5tencse5 or
appareni material tyusststem¢nts, we are required ro detem)ine whether this gives rise to a materi31 mis51atement in the
flnancial statemen15 Ihemselves. If, bas¢d on the work we have perfortned, we ¢(Trn¢lude thai there is a material
Missla￿Ment of this other infornution. we are requited to report ihai faci. Wc have nothing to rcport in thÈs regard.
Opinion5 011 other Jng¢l¢r$ prescribed by the Cornpanie5 Act 21106
In our opinion, based on the Work undertaken in ihc ¢ourw of the audit..
the informalion given in th¢ R¢pon of the Trk]stce5 for thc fLnan¢ial year for *,hi¢h ihe financial statements are
prepared is consistcnt wih the financial siatem¢nts; and
the Rcport of the Tn￿reeS has be¢n pr¢par¢d in 8ccordance applicable legal requirements.
Pa8c 5

REPORT OF THE Ih'DF,PENDENT AiIDITORS TO THE ￿￿EmBERs OF
CHASDEI AHARON LIMITED
Matters on whlch The are requlred to report by exceptioD
In the light of the knowledge and understanding of ihc Charitable compathy and Lt5 cnviromncnt obtained in the course of
the audxl. we hhve nut id¥olifi¢d material misstatements in the Report of th¢ Trust¢cs.
We have nothin8 to report in respcct of the follom'ing matter5 Wtlere the Companies Act 21)06 rcquires us to report to you
if, in our opinion..
ad¢quai¢ a¢counting record5 have not been kept or r¢tb]rns adequate for OUT audit have noi been re￿1Ve￿ from
branches not visited by us; or
the finat)cial statemcnt5 are noi a￿tement with ihe ac¢owitlDg record5 and returns.. or
certain disclosures of tsusiees, rernuneration specified by law not made; or
we have not received all the infOrn￿li0tt and expl8Jaiions we require for our audit. or
th¢ trustee5 were noi entitled lo tdke advantage of the small coTllpani¢5 exeTnption from the rquirement to prepare a
Strèiegic Report OT in preparing the Report of the Trustees.
Re5pon5ibilitit$ Of trustees
A5 explained more fully in the Ststelnenl of Trustees. Responsibilities. the trustees (who are also the dire¢tOTS of the
¢haritable company for the pw)oses of Company lawl are responsible for tbe preparation of the fjnancial stalen]ents' atjd
for being satisfied that they gtve a true and fair view, and for such internal Control as the trllstee5 detellnille is necessary
to enable th¢ preparation of financial staiemenis that are free froEll material ]ni5staiemeni, whether due to fraud or e￿or.
In preparing the financial staternents, the ttwtees are responsible for a85e5sing the ¢h#ritable coMpan￿S ability to
continue as a goin￿ ¢on¢em, dis¢losin& as applicable, matters related to goittg toncern and using the going concern
basis of ac¢ountin8 unle55 the t￿￿tee$ either intend to liquidlte the charitsble cotnpany or 10 ¢ease operations. or have
no realistic alten￿live bui io do so.
Page 6

REPORT OF THE ThDEPE￿'DENT Al￿lTORs TO THE MEMBERS OF
CHASDEI AHARON LI%IITED
Our respon$lbU5tl¢s for the ¥4udit of the fin*tt¢i#l statemeDts
Our objectives are to obiain re2sotJablc assurance abo￿ whether ih¢ financial statements as a whole aic frce from
[l￿te￿al mi55tatemenl, wh¢iher due to fraud or crror. and to issu¢ a R¢w)rt of the Indcpendent Auditors that in¢lud¢$ ow
opinion. Reasonable assuraThce is a high levcl of assurancc, but is not a guarantce that an audii conducted in accordance
with ISAS IUKI will always delect a n￿l¢rial mi5Statement when 1¢ exists. Misststcmcnts can arise from fraud or eJTor
and Ore ¢onsid¢rd matcrial if, individually or in thc aggr¢gale. they could reasonably be expected to i]fflueDce tbe
¢conomi¢ de£isions of users tak¢n on the basis of thesc financial staternents.
The exient to whi¢h our procedures are Capable of d¢te¢ting irregularities. iucludins fraud is desailed below..
Ow approach to identifying aTLd assessing the risks. of Duterial rnisststement in resp¢ct of irregularities, includin8 fraud
and non-compliance with laws atth regulation5, was as follows-.
the en8a8emenl paTtner en$ured that the engagement team collectively had the appropriate competence, ¢8pabiliii¢s
and skills identify or recognise non-compliance wilh appli¢able laws and regulatsons..
'e identified the laws and regulations applicable to th¢ charitable company through dis¢vssions with management and
from OUT commeicial knowledge and experience of the sector Chasdei Aharon Limited belollgs lo.
we focused on specific laws al￿ regulations whi¢h we considered n]ay have d direct maierial effect on the f]nancial
Statements or the operations of the association. including the Companies Aci 21K>6, Charities Act 2011. Accounting and
Reponing by Charities.. Statement of Recommended Practice applicable lo chaTilies preparing their accounts in
accordance with the Fina]]¢ial Reponing Stdndard applicable to the United Kingdom and Republic of Ireland (FRS 102)
{effe¢iive l January 2019), Tnlslees Act, Bribery Act and dats proieclion.,
- we assessed the extent of compliance with the lows and re8ulation5 idtntified above through making enquiries
of [naT￿gement and inspectltt8 legal correspondence,. and
id¢tttift¢d laws and regulation5 were ¢(ITnmwiicaied within the audit team Teguiarly the t¢am ren￿]ned alert io
in5tance5 of non-¢ompliat)¢¢ thn)ughout the audir.
We a￿essed the qus¢¢ptibiliry of ihe charitys financial siatemenis io Dvterial n]i5Statemeni. including obr4inin8
an understsndin8 of how fraud n]ighi occur, by..
n￿kIng enqutries of management a5 to where they considered there w*8 5usceplibilily lo fraud. their knowledge
of acwal. suspected and alleged fraud., and
considering the ioiemal controls place lo mitigate risks of fraud and non-COT%]pliance wilh laws and
resulations,includin8 the one5 that ensuie that the grants are used for intended purposes.
To address th¢ risk of fraud Ihrough managcm¢nt bias and ovcrride of contro15. we..
performed ana1￿7¢al procedur¢s lo idenlify any un4]sual or unexpecicd rclationships,.
te81¢d jOUTnal entrjes to identify unusual transactLOTL5',
ass¢ss¢d whcthcr judgements and assumptions made in determining the accounting estimates were inth"¢Ative of
potential bias,. and
investigated thc TAtionale behind signifi¢gni OT unusual transactions.
In respons¢ to Ibe risk of irregulariiies and non-compliance with laws and regulaiions, we designed procedure5 which
included, but were noi limited 10..
- agreeing fituncial statement dtKlosures to underlying SUPPOrting documentation.,
- r¢adiMg the minute% vf meeiings of those charged with govemance.
enqviring of management as to actual and poieniial Iitigalion and claims.
Thcrc are inh¢rcnt limitaiions in our audit pro¢edurcs d¢s¢ribed above. Thc mor¢ removed thai laws and re8ulaiions are
from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing stsndards al$0
limii the audit procedurcs reguircd io idenlify non-cumpliance with laws and EegulaliL)ns 10 t[￿Viry of the Iruslee5 and
oiher management and (he inspection of regulatory atHI legal correspondence, if any.
Material misslalenients ihal aTise du¢ 10 fraud can be harder to detect than thos¢ that arise from error a5 they nuy involvc
d¢lib¢rale conc¢almenl or collusion.
A furthci description of (iur re$poThsibilities for the audit of ihe financial staiLmenL% is locaicd on the FinanLial Reporting
Councsl's wcbsitc ai www.Ir¢.org.uWalldiiorsrespoTLsibilitics. This descriplion forn￿ part of uur Report of lh¢
ItMlcp¢nd¢ni Auditors.
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE NIEMBERS OF
CHA4DEI AIIARON LIMITED
Use of our report
This report is madc 501ely to the charitable COMp￿Y'S membcrs, as a body. in accoTditllC¢ Mlth Chapter 3 of Part 16 of
the Companie5 Act 2006. Our audit work has bccn undertaken 50 that we might stai¢ to the charitable con]pany's
members those mattcrs we are required tu state tts them in an auditors, reporl and fur no othei purpose. To the full¢sl
¢xtcnl pern]itted by law. we do not accept or assume responsibil￿ty lo anyone other ihan the charitdble compajjy and the
chariiabl
pany's memb¢TS as a body. for out audit worL for this r¢port, or for th¢ opinions we have formed.
MF Y¢didya Zaid¢n, FLCA (Senior Statutory Auditor}
for and on behalf of Xeinadin Audit Limited
Statutory Audiior
8th Floor, Becket House
36 Old Jewry
London
EC2R 8DD
S w JuDe 2026
Page 8

CHASDEI AHAR
LY LIMITED
STATEMENT OTr FINAYCIAL ACTIVITIES
for the
e#re
2026
2026
Ullre5tricted
nd
2025
Total
fvnds
Note5
INCOME AND EIYDOWMENTS FROM
Donaiions and l¢ga¢i¢s
5,617,646
3,558.929
EXPENDITURE O.N
Charitable acti￿lieS
Relief of poverty and th¢ advanccment of religion
Support Costs
5.566,197
21.670
3,481,820
19.679
Tot*1
5.587,867
3,501.499
NET If4coME
29,779
57,430
RECONCILJATION OF FUNDS
Total fimds brought forward
70.636
13,206
TOTAL FUNDS CARRIED FORWARD
100,415
70.636
COYTINUING OPERATIONS
All incomc and expenditur¢ has aris¢n from continuing activities.
The N)tes forni part of th¢s¢ financial 51atemertts
Page 9

CHASDEI AHARO.N LlhlITED
REGISTERED PI
BER: 07512346
ALANCE SHEET
28 Febru
202
2026
Unrestyi¢l¢d
fund
2025
Total
funds
Noi¢s
CURRENT ASSETS
Cash at ballk
114,415
84.636
CREDITORS
Amounts fallLIJ8 due within one year
(14.000)
(14,000)
NET CURRENT ASSETS
100,415
70,636
TOTAL ASSETS LESS CURRENT
LIABJLJTIES
100,415
70,636
NET ASSETS
100.415
70,636
FUNDS
Unrestricted fund5
100.415
70,636
TOTAL FUNDS
100.415
70,636
These financial statements have been prepared in a¢¢ord#nce with th¢ provisions applicable its Charitable companies
subject io the small Con]P(￿leS regime.
The financial slatements were approved by the Board of Trustees and authoTised for issue on?4 June 2026 and wrre
signed OD its behalf by..
Rabbi E S¢hwartz- Trustee
The not¢s form part of these financial styt¢m¢nt$
Page 10

CHASDEI AHARON LIMITED
CASH FLOW STATEMENT
for th¢
tar e*dtd 28 F¢brug
, 2026
2026
2025
Notes
Cash flows from optr4tSng 4¢t1￿tIes
Cash generated from op¢rations
Interest peid
34.053
{4.274)
60,899
(1,469)
N¢t ¢&th provi(kd by operating activities
29,779
59.430
Change In ¢￿h ¢a$h tquivalents in
¢he reporting period
Cash aDd cash equiYalent5 at the
1btgi￿￿lrt￿ of the reportlng period
29.779
59,430
84.636
25,206
Cash cAsh equivalents ¥t tht tnd of
Èhe rtporting ptrlod
114,415
84,636
The notes forni part of thc5e financial staiemcnts
Page 11

CHASDEI AHARON LIMITED
NOTES TO THF. CASH FLOW STATE￿IENT
for the
ear ended 28 Febru#TV 2026
RECONCILIATIOTr4 OF NET INCOME TO NL"T CASH FLOW FROM OPERATI.Tr4G AcfivITIES
2026
2025
Net Income for th¢ reporting period {a5 per the St#temeDt of FIDAncl81
Attl￿tles>
Adju$tm¢nts for:
Intere5r paid
Increase in creditors
29,779
57,430
4,274
1,469
2,1>00
Net ¢A$h proylded by op¢ratloDs
34,053
60,899
ANALYSIS OF CFL4NGES IN P*ET Fuf4DS
A¢ 1.3.25
Cash flow
At 28.2.26
Net ¢Ash
Cash ai bank
84,636
29,779
114,415
84,636
29,779
114,415
Total
84,636
29,779
114.415
Thc notes forni part of thcse fina￿la] stat¢m¢nts
Page 12

CHASDEI AHARON LIMJTED
OTES TO THE FINANCIAL STATEME
for the
e#r tnd¢d 28 Febr
26
ACCOUNtIlYG POLICILS
Basls of preparlng tht finantlAI statements
Th¢ f￿￿tte1a1 statements of the charitable company, which is a public bcncfit entity undei FRS 102, havc been
prepared in accordance with the Chariii¢s SORP IFRS 102} 'Accounting and Reporting by Chariti¢s.' Statcmcnt
of Recurtunend¢d Practice applicable to charities preparing ihcir a¢¢ounts in accordancc with the Financial
Reporting Sta]￿ard applicable in the UK and R¢public of Ircland IFRS 102) leff¢¢tivc l January 2019}',
Fhnancial Rcporting Standard 102 The Financial Reporting Standard applicablc in the UK and Republic of
Ircland. and the Companic5 Act 2006. The financial statements hav¢ been prq)ared under the historical cosi
conveNtion.
Golng Concern
HM Revenue and Customs are ¢y￿entlY investigating certain aspects of the charity's activities. Fortnal
assessments have not been rai5¢d. The itustees Inlet￿ lo challenge HM Revenue and Customs, position, however
if it is upheld, it could resuli in bubstanlial tax liabilities which could affect the ability of th¢ Charity to continue
as # going ctsn¢em.
Legal 5tat115 of the Ch#rlty
The tharity Is a private company limited by guarant¢e in¢orporated in England and Wales and h&$ no share
capital. In the event of the charity being wound up, the liability respect of the guaraniee is limit¢d to £10 per
n)ember of the Charity.
Income
All income is recogllised in the Statemeni of Finan¢ial Activities once the charity has entitlement to the fwid$, il
is PTobable that the iticome will b¢ r¢ceiv¢d Jnd Ibe amounl can be measured rehably.
Wheie incom¢ has r¢lJied expenditure las wryth fundraising or contsact income). the income and relai¢d
expenditure are reported 8ros5 in the Statement of Finatjcial ActiYitie5.
Dottations, grants and gifts are recogni5ed when re¢eivable. In the event that a donation is subjeci to fulfilling
performance ctsnditionb before the charity is entitled to the fLmds. the income is deferr¢d and not recogijised Lmlil
li is probable that those conditions will be fvifilled in the reporting periixi. Incon]e from Gift Aid lax reclaims is
recognised for any donaiions rel¢vant Gift Aid certiflcaies recognised in income for the year. Any amount5
of Gift Aid not received by the year-end are accounied for in income and accrued ineonK in debtors.
For legacies. eniitlement is taken on a case by case basis a5 the earlier of the date on which.. the charity is aware
that probate has been grant￿. the ¢slate has been fjnalised and notification ha5 been rybade by the eX￿￿tOr(S) to
the charity thal a distribution will be made, or w'hen a distribution is received fnim the estat¢.
Reeeipl of a legacy. in whole or in part is only collsidered probable when Ihe amount can be measured reliably
and the charity has been notifled of the ¢xe¢utor's intention to make a distribution. If the legacy is In ihe forni of
an asset other than Gash or an assei listed on a recogni5ed stock exchange, recogniiion is subjecL io the value of
the assei being able to bc rcliably measwed and iitl¢ io the asset ha5 passed to the charity. Where legaci¢s have
bccn nolificd to the or the ¢hariry is aware of the granting ofpiobate, and the ¢riieria for income reco¥nition have
noi been mei. dien the legacy 15 a trea￿d as a ¢oniiJg¢nt asset and disclosed if matcrial.
Inty)me ieceiv¢d in advance for a future fundTaistng eveni ot foi a 8ranl received relating to the followng ycar
are deferred until the criteria for income r¢cognitioa are mel.
Do4#ttd goods and services
Donalcd services or la¢iliiics are recognised whcn the Charity hos ¢onirol over the ilem, any conditions
associared with ihe donat¢d itcm have been met. the receipt of ecollor(uc beT)efit frum th¢ use of the item is
probable and thai economic benefit ¢All be mvdsured reliably.
Donated professional services and faciliiies are included in income at the ¢5tin)ated value of the gifi 10 the chariiy
wh¢n received, based on the amount thzi the chariry w'ould have been Prepared to poy for thesc services or
racilities had li been required io purchase them, with a torresponding enty in the appropria* ¢x￿Od1tvrc
heading for the same amount. Donated fixed assets are similarly tskcn to incon* ai ihc va]u¢ lo th¢ Charity with
the other entry b¢ing capitalised in flxed assets.
Pa8e 13
continued..

CHASDEI AHARON LIMJTED
OTES TO THE FINANCIAL STATEMENTS- con
for the
r ¢J)ded 28 Febr
ACCOUNTING POLACIES- CODtinued
Expenditure
Liabilities are recognised as expcnditurc as soon as there is a legal or conslructive obligation committing the
harity to that ¢xp¢ndinJrc, it is probable ¢hat a transfer of e¢tsnomi¢ ben¢fJis will bc rcqutrcd in settlement and
thc amount of the obligation can be measured ￿lIablY. Expendirurc is accounted for on an a¢¢rnals basis and has
been classified urtdcr h¢adtngs thai aggrcgate all cost related io the category. Whcrc costs cannoi be directly
attributed to part2cular hcadings ihey have been allocated to a¢tivitt¢s on a basis Consistent wilh tbe use of
resources.
Grants payable are included in the staten)ent of r]nancial activilres when approved and wh¢n the intended
reciptent has received the fvnds a[￿ has satisficd all rel*ied conditions.
Charitable *etlvltles
The Cosi Of ch￿table activities comprises those incuTTed by ihe charity in the delii'ery of its activit2es and
ic¢s for its beneficiaries. It includes bosh ¢osts that can be allocatcd dircctly to such activilies and those Costs
of an iTMtirect nature necess2ry lo support Ihem.
Governance eosts
Goveman¢e ¢osts comprise those cosls associated M4th meeting the consti￿tIOnal alld strategic requiremenis of
lh¢ ¢harity and the audit fees tmd costs linked to th¢ strategic management of the Charity.
Taxatlon
The colllpany is considered io pass th¢ tests $¢1 out in Sch. 6, pard. l of the Finance A¢1 2010 attd therefoTe it
me¢ts the definition of a charitable COFnpany for UK corporation tax purposes. Accordingly, Ihe comp2ny is
polenlially exewnpt from laxalion in respect of income OT Capltal gaitts received within categories covered by Pi.
I I, Ch. 3 of the Corporation Tax Act 2010 or s. 256 of the Taxation of Chargeable Gains Act 1992. to the ¢xieni
that such income or gains ar¢ applied exclusively to charitable purposes.
Fund aecounting
UnTe5tracted fwids Can be used in accordance with the charithble objectives at the discretion of the trustees.
Re5ttitted fimds c8n only be used for panicular restricie¢J purposes ￿•thIn the obj¢cls of the charity. Re5triclions
arise wh¢n specified by the donor or when fvnds ar¢ raised for particular reslricttd purpo¥es.
Fwther explanotion of the nature and PUTpose of each fund is included In the notes to the financial sta*men¢s.
Debtors
Debtor5 aTe re¢ogni$ed al their settlement amount. less provision for non-recoverabilaty. Prepayments are
valued at the arnount prepaid.
Cash at bank 8nd In hand
Cash at bank and cash in hand in¢lud¢s cash and Short terni higlily liquid invesrm¢nts with a short malurity of
three monihs or less from the dale of acqui51tion OF opening of Ihe deposii or similar aceuunt.
Crediior$ and provi$lon$
Ciediiorb are reeounised when there is an obligatiotj at the balance sheet date as a resuli of # pasi event, it 15
probabl¢ that a tiansfer ofecotM)mic benefit will be required in sett]emeni, and th¢ amount of settleTnent Can be
e5timaied reliably.
Finantigl instrnrntnts
The charity only has financial assets and financial liabiliiies of a kind ihai Iyaalify as basic financial instnlln¢nts.
Basie financial instruments aTe iniiially re¢ognised at transaction value atkd subsequerttly measured at their
settle]nent value ex¢epi for bank loans w,hE'ch are subsequently measuFed al the carryin8 value plu5 ac¢wed
inieresi less repayments. The financing charge io ¢xpendiiur¢ is ai a constsnt rate calculattd J5ing lh¢ tffectsve
interest method.
Page 14
continued..

CHASDEI AHARON LIMI ITED
NOTES TO THE FINANCIAL STATEMENT
for
ed 28 Februa
21126
ntinued
ACCOUNTING POLICIES- contlnued
Critital accounting e5tlmAte5 Alld judgements
Estimate¥ and Judgements are ¢ontinllally evaluated and ar¢ based hisiorical experience and oth¢r factors,
including expectations of futw¢ events that are believed to be reasonable under the ¢ir¢umslan¢¢s. The Charity
ll￿keS estin￿leS and assumptions ¢oncemin&k the ￿t￿re. The r¢sulting accounting estimates 8t￿ assurnption5 will,
by def￿111￿rt. seldtsm equal th¢ related actual results.
No judgen]en15 lapan from those involving estimates) have been rnade in the proct55 of applying the above
accouttting policies.
DONATIOIYS AIYD LEGACIES
2026
2025
Donations
5.617,646
3,558,929
CHAIUTABLE ACTIVITIES COSTS
Grant
funding of
Support
costs {s¢e
note 5)
(see note
4)
Totsls
Reli¢f of poverty and the &dVAnctn￿ttt
ofreligion
Support Cos1s"
5,56b,197
5,566,197
21,670
21,670
5,566.197
21,670
5.587.867
Grant funding of *¢tlvStle$
2026
2025
Grants to institlliion5 (see note 4)
Grants to individuals (see noie 41
5,376.197
190,(K)O
3.364,010
117,810
5.566,197
3,481.820
GRANTS PAYABLE
2026
2025
R¢lief of poycrty and the advan¢emeMr of religion
5.566,197
3,481,820
Page 15
continued...

CHASDEI AHARON LIMITED
P401ES TO THE FINANCIAL STATEMENTS- ¢
for the
ear
ed2
Febrn
2026
ntinued
GRANT5 PAYABLE- contlnued
Thc total grntjts paid to institutions during the yeAr was as follows..
2026
2025
Agudas Tamlud Torah V¥ashiva5 Chayei 01am
Bels Yakov Hayoshon
Bnos Yerushlaim Belt Shemesh
Chesed LeaNTaham
ChiThuch Yerush31ayim
Chayei 01am
Congregation Mosd05 Toldos Aharoi)
Kehal Yetev ttv D'sattmir Yeru5halayim
Kollel Gaved
Kollel Vyo¢l Moshe
Linas Hach¢5¢d
Le'doi'id Etne5
Merkaz Chasidei Viznilz
Mishkan Soroh Rall￿¢ Belt Shem¢sb
Mosdos Chernobyl
Mosdos ViznitrL B'eretz Hakode$h
Oh¢1 c.haya Rose
Ohr Ilameir L'iorah V'che5ed
The Breslov Yeshiva
Toras Chesed
Talmud Torah Remat Shlomo
Talmud Torah Tuv YeDJ5hal*im
Toldos Avrohom Yitz¢hok
Torah femima Bell Shemesh
United Institutions Of Mahariiz Dushinsky
Yad Tomech
Yeshiva5 Shaar Ha5homayim
270.036
319,851
200,000
179.914
150,000
150.000
430.000
607.979
199.452
179.917
149.701
150,(K>O
200,(K>O
150.999
120,000
179.922
149,944
179.528
179,855
149,981
149,643
150,000
359.912
180,IK)O
179,874
179,725
150,000
360,000
299,991
200,000
299,996
300,IKIO
360,000
359,996
299,991
14,1K>O
300,(K>O
300,(K>O
5.376,197
3,361,010
The Wlal gronts paid lo individuals during ihe year was as follows..
2026
2025
Grants payable 10 individuals
190,000
117.810
Donations were paid to institutiotts whose objectives include the relief of povcrty and adironce]nent of ju￿]sh
rcligion. The average i￿diVIdUal grant awardcd during the year was £500.
Page 16
continued...

CHASDEI AHARON LIMITED
NOTES TO THE FINANCIAL STATEMENTS- colltlAutd
for the vtar end
Februar
SUPPORT COSTS
Governance
costs
Finance
Totals
Support Costs
4.274
17,396
21.670
AUDITORS, REMUNERATION
2026
2025
Fccs payablc to ihe chariW5 audilOTS for the audil of the charity's fitllncial
ststements
14.000
14,000
Fees of £3,396 iii respect of non audil s¢rri¢es were paid to Raffmgers Holdings Lin)ited, a company wthich is
part of the Xeinadin Group.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, reinuneration OF other benefits for the ycar ended 28 Febmary 2026 nor for the year
ended 28 February 2025.
Trustees, txpcnst$
There were no tru5tee5' expenses paid for the year ended 28 F¢bn￿ry 2026 nor foi the yeat ended
28 F¢bnwy 2025.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026
2025
A¢¢n￿d expenses
14,1)00
14.000
MOVEMENT ILY FUNDS
Net
movement
in funds
Ai
28.2.26
Ai 1.3.25
UDre51rieted funds
General fund
70,636
29,779
100,415
TOTAL FUNDS
70,636
29.779
100,415
N¢t movement in funds. included in the above are as follows."
Incoming
resources
R¢sour¢es
expended
Movejnent
in funds
Unre$trl¢ttd I￿ndS
General fund
5,617,646
{5.587,8671
29,779
TOTAL FUNDS
5,617.646
{5,587,8671
29,779
Page 17
continued...

CHASDEI AHARON LIMITED
r4oTESi TO THE FINANCIAL STATEMENTS- ¢ontinued
for the
bruA
2026
MOVEMENT IN FUNDS- CODtinued
Comp#r*tlves for movement in fuDds
Net
tnovement
in funds
Ai
28.2.25
At 1.3.24
Unr¢$trlct¢d funds
Q¢neral fiuM]
13,206
57,430
70,636
TOTAL FU14DS
13,206
57.430
70.636
Con]paratkve net movement in funds. included in the above are as follows..
Jncoming
resources
R¢sour¢es
expended
Movement
in funds
UJ)re$trlcted furthds
G¢neial fund
3,558,929
(3.501.499)
57,430
TOTAL FUNDS
3.558.929
(3,501,499)
57,430
io.
RELATED PARTY DISCLOSURES
There were no related pany traDsactioDS or balances (luring ihe year to 28 F¢bruary 2026.
Page 18