Charity registration number: 1143411
**LONDON RABBINICAL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **London Rabbinical Contents**
||**Page**|
|---|---|
|Trustees' Report|1—2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6—9|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|10|
## **London Rabbinical**
## **Trustees' Report For The Year Ended 31 August 2025**
The trustees present their report and the financial statements for the year ended 31 August 2025.
## **Objectives and Activities**
## **Aims and Objectives**
London Rabbinical is a charity whose objective is the advancement of the orthodox Jewish faith. The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing their aims and objectives, planning future activities, and setting their grant making policies for the year.
## **Public Benefit**
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
In line with its objectives, London Rabbinical provided support in the form of grants for students engaged in Jewish Talmudical studies and have now also rented a building where they teach the students and provide support.
## **Financial Review**
## **Financial Position**
Sources of funds are through fundraising and the generosity of the public. The grant making policy is based on the trustees’ decision following investigation of applicants’ circumstances and welfare policy reference to low income.
## **Reserves Policy**
The trustees aim to build up free reserves to a level of 6 month of student grant funding.
## **Reference and Administrative Details**
## **Trustees**
Mr David Anthony Conick Mr Shimon Chontow
## **Charity Number**
1143411
## **Independent Examiner**
Samuel Feigenblatt FCCA ACCA LONDON ACCOUNTING GROUP LTD 26 Theydon Road London E5 9NA
Page 1
## **London Rabbinical Trustees' Report (continued) For The Year Ended 31 August 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr David Anthony Conick
Trustee 15/06/2026
Page 2
## **London Rabbinical Independent Examiner's Report to the Trustees of London Rabbinical For The Year Ended 31 August 2025**
I report to the trustees on my examination of the accounts of London Rabbinical (the Trust) for the year ended 31 August 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Samuel Feigenblatt FCCA ACCA 15/06/2026 26 Theydon Road London E5 9NA
Page 3
## **London Rabbinical Statement of Financial Activities For The Year Ended 31 August 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
**EXPENDITURE ON:**
Raising funds
**4**
Charitable activities:
**4**
Chairitable activities
Governance costs
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**10**|**2025**
**Unrestricted**
**funds**
**£**
130,962|**2024**
**Unrestricted**
**funds**
**£**
149,330|
|---|---|---|
||(60)
(115,956)
(3,284)|(25)
(144,296)
(4,010)|
||(119,300)|(148,331)|
||11,662|999|
||11,662
108,397|999
107,398|
||120,059|108,397|
The notes on pages 6 to 9 form part of these financial statements.
Page 4
## **London Rabbinical Statement of Financial Position As At 31 August 2025**
|**Notes**
**FIXED ASSETS**
Investment Properties
**8**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**9**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**10**
On behalf of the board|**2025**
**Unrestricted**
**funds**
**£**
69,000|**2024**
**Total**
**funds**
**£**
119,000|
|---|---|---|
||69,000
74,953|119,000
15,850|
||74,953
(23,894)|15,850
(26,453)|
||51,059|(10,603)|
||120,059|108,397|
||120,059|108,397|
||120,059|108,397|
||120,059|108,397|
||||
## Mr David Anthony Conick
Trustee 15/06/2026
The notes on pages 6 to 9 form part of these financial statements.
Page 5
## **London Rabbinical Notes to the Financial Statements For The Year Ended 31 August 2025**
## 1. **General Information**
London Rabbinical is an unincorporated charity registered with the Charity Commission, registered charity number 1143411. The principal address is .
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
## 2.3. **Incoming Resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
## 2.4. **Resources Expended**
Expenditure is accounted for on accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to a particular activity they have been allocated to activities on a basis consistent with the use of resources.
## 2.5. **Investment Properties**
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities.
## 2.6. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|.
**Income from Donations and Legacies**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Donations and gifts|130,962|149,330|
Page 6
## **London Rabbinical Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 4. **Analysis of Expenditure**
|Raising funds
Chairitable activities
Governance costs
Raising funds
Chairitable activities
Governance costs
5.
**Support Costs**
Premises expenses
General administration
Premises expenses
General administration
6.
**Staff Costs**
Staff costs were as follows:
Wages and salaries|**Activities**
**undertaken**
**directly**
**£**
60
115,956
-|**Support**
**costs**
(see note 5)
**£**
-
-
3,284|**2025**
**Total**
**£**
60
115,956
3,284|
|---|---|---|---|
||116,016|3,284|119,300|
||**Activities**
**undertaken**
**directly**
**£**
25
144,296
860|**Support**
**costs**
(see note 5)
**£**
-
-
3,150|**2024**
**Total**
**£**
25
144,296
4,010|
||145,181|3,150|148,331|
|||**2025**
**£**
26,701|**2025**
**Governance**
**costs**
**£**
560
2,724|
||||3,284|
||||**2024**
**Governance**
**costs**
**£**
1,000
2,150|
||||3,150|
||||**2024**
**£**
27,072|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Page 7
## **London Rabbinical Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 7. **Average Number of Employees**
Average number of employees during the year was: 3 (2024: 3)
## 8. **Investment Property**
|**Fair Value**
As at 1 September 2024
Disposals
As at 31 August 2025
.
**Creditors: Amounts Falling Due Within One Year**
Other creditors
Accruals and deferred income
0.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**September**
**2024**
**£**
108,397|**Income**
**£**
130,962||**2025**
**£**
23,114
780
23,894
**Expenditure**
**£**
(119,300)|**2025**
**£**
119,000
(50,000)|
|---|---|---|---|---|---|
||||||69,000|
||||||**2024**
**£**
25,673
780|
||||||26,453|
||||||**As at 31**
**August 2025**
**£**
120,059|
||108,397|130,962||(119,300)|120,059|
||**As at 1**
**September**
**2023**
**£**
107,398|**Income**
**£**
149,330||**Expenditure**
**£**
(148,331)|**As at 31**
**August 2024**
**£**
108,397|
||107,398|149,330||(148,331)|108,397|
## 9. **Creditors: Amounts Falling Due Within One Year**
## 10. **Movement in Funds**
## 11. **Transactions with Trustees**
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
|**2025**|**2024**|
|---|---|
|**£**|**£**|
Page 8
## **London Rabbinical Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 12. **Related Party Disclosures**
Page 9
## **London Rabbinical Detailed Statement of Financial Activities For The Year Ended 31 August 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**EXPENDITURE ON:**
**Raising funds**
Fundraising costs
**Charitable Activities:**
**Chairitable activities**
Activities
Student grants
Wages and salaries
**Governance costs**
Travel and subsistence expenses
Cleaning
Insurance
Accountancy fees
Legal and professional fees
Bank charges
Other office costs
Sundry expenses
**NET INCOME**|**2025**
**Total**
**funds**
**£**
130,962|**2024**
**Total**
**funds**
**£**
149,330|
|---|---|---|
||130,962|149,330|
||130,962
(60)|149,330
(25)|
||(60)
(78,190)
(11,065)
(26,701)|(25)
(99,507)
(17,717)
(27,072)|
||(115,956)
-
(560)
(834)
(1,020)
-
(310)
(560)
-|(144,296)
(860)
(1,000)
-
(780)
(216)
(343)
(651)
(160)|
||(3,284)|(4,010)|
||(119,300)|(148,331)|
||11,662|999|
Page 10