REGISTERED CHARITY NUMBER: 1147263
KUPAT EZER LENISUIN BETH YISROEL
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS
KUPAT EZER LENISUIN BETH YISROEL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Cash Flow Statement | 7 | ||
| Notes to the Cash Flow Statement | 8 | ||
| Notes to the Financial Statements | 9 | to | 11 |
KUPAT EZER LENISUIN BETH YISROEL
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 APRIL 2025
TRUSTEES Mr I Traube Mr J Goldman Mr S Morgenstern PRINCIPAL ADDRESS 30 Moresby Road London E5 9LF REGISTERED CHARITY 1147263 NUMBER INDEPENDENT EXAMINER Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS BANKERS HSBC Bank plc 312 Seven Sisters Road Finsbury Park London N4 2AW
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KUPAT EZER LENISUIN BETH YISROEL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025
The trustees present their report with the financial statements of the charity for the year ended 30 April 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 is shown on page 1 of the financial statements and forms part of this report.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the charity is the advancement of the Orthodox Jewish Faith.
The trustees confirm that they have given due regard to the Charity Commission's guidance on public benefit
FINANCIAL REVIEW
Review of activities and achievements
The trustees are pleased with results for the year. Two functions were held during the year which led to a substantial increase in donations and the trustees were able to increase grantmaking.
Reserves policy
The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. The charity had a deficit for the year of £31,272 (2024 - Surplus of £42,679). Reserves at the year end stood at £42,495 (2024 - £73,767).
FUTURE PLANS
The charity plans to continue its activities subject to satisfactory income.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity was established by Deed of Trust dated 11 December 2011.
Organisational structure
The power to appoint new trustees in vested in the continuing board . It is not the intention of the trustees 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 confirmed that there are no major risks to which the charity is exposed.
TRUSTEES' RESPONSIBILITY STATEMENT
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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KUPAT EZER LENISUIN BETH YISROEL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025
TRUSTEES' RESPONSIBILITY STATEMENT - continued
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 6 August 2025 and signed on its behalf by:
Mr I Traube - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KUPAT EZER LENISUIN BETH YISROEL
Independent examiner's report to the trustees of Kupat Ezer Lenisuin Beth Yisroel
I report to the charity trustees on my examination of the accounts of Kupat Ezer Lenisuin Beth Yisroel (the Trust) for the year ended 30 April 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content 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.
E Meyer FCA BSc
Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS
6 August 2025
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KUPAT EZER LENISUIN BETH YISROEL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 545,171 EXPENDITURE ON Raising funds 45,826 Charitable activities 2 Grant making 526,834 Support costs 3,783 Total 576,443 NET INCOME/(EXPENDITURE) (31,272) RECONCILIATION OF FUNDS Total funds brought forward 73,767 TOTAL FUNDS CARRIED FORWARD 42,495 |
2024 Total funds £ 464,005 |
|---|---|
| 18,621 399,901 2,804 |
|
| 421,326 | |
| 42,679 31,088 |
|
| 73,767 |
The notes form part of these financial statements
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KUPAT EZER LENISUIN BETH YISROEL
BALANCE SHEET 30 APRIL 2025
| Notes CURRENT ASSETS Cash at bank CREDITORS Amounts falling due within one year 6 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds TOTAL FUNDS |
2025 Total funds £ 44,055 (1,560) 42,495 42,495 42,495 42,495 42,495 |
2024 Total funds £ 75,087 (1,320) 73,767 73,767 73,767 73,767 73,767 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 6 August 2025 and were signed on its behalf by:
Mr I Traube - Trustee
The notes form part of these financial statements
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KUPAT EZER LENISUIN BETH YISROEL
CASH FLOW STATEMENT FOR THE YEAR ENDED 30 APRIL 2025
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash (used in)/provided by operating activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
2025 £ (31,032) (31,032) (31,032) 75,087 44,055 |
2024 £ 42,859 |
|---|---|---|
| 42,859 | ||
| 42,859 32,228 |
||
| 75,087 |
The notes form part of these financial statements
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KUPAT EZER LENISUIN BETH YISROEL
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 APRIL 2025
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| ACTIVITIES | ||
|---|---|---|
| Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Increase in creditors Net cash (used in)/provided by operations |
2025 £ (31,272) 240 (31,032) |
2024 £ 42,679 180 |
| 42,859 |
2. ANALYSIS OF CHANGES IN NET FUNDS
| At 1.5.24 | Cash flow | At 30.4.25 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank | 75,087 | (31,032) | 44,055 |
| 75,087 | (31,032) | 44,055 | |
| Total | 75,087 | (31,032) | 44,055 |
The notes form part of these financial statements
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KUPAT EZER LENISUIN BETH YISROEL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. 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.
Donations are included in full when received.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure.
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 tax on its charitable activities.
Going concern
There are no material uncertainties about the charity's ability to continue.
2. CHARITABLE ACTIVITIES COSTS
| Grant funding of activities (see note 3) £ Grant making 526,834 Support costs - 526,834 3. GRANTS PAYABLE Grant making The total grants paid to institutions during the year was as follows: Advancement of religion |
Support costs (see note 4) £ - 3,783 3,783 2025 £ 526,834 2025 £ 526,834 |
Totals £ 526,834 3,783 |
|---|---|---|
| 530,617 | ||
| 2024 £ 399,901 |
||
| 2024 £ 399,901 |
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KUPAT EZER LENISUIN BETH YISROEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
3. GRANTS PAYABLE - continued
| Hamerkaz Lepituach | 187,966 |
|---|---|
| Keren Ezer Lenisuin - Israel | 338,868 |
| 526,834 | |
4. SUPPORT COSTS
Governance Finance costs Totals £ £ £ Support costs 1,869 1,914 3,783
Support costs, included in the above, are as follows:
Finance
| Finance | ||
|---|---|---|
| 2025 | 2024 | |
| Support | Total | |
| costs | activities | |
| £ | £ | |
| Bank charges | 1,869 | 1,484 |
| Governance costs | ||
| 2025 | 2024 | |
| Support | Total | |
| costs | activities | |
| £ | £ | |
| Independent examiner's fee | 480 | 480 |
| Independent examiner's other fees | 1,080 | 840 |
| General expenses | 354 | - |
| 1,914 | 1,320 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.
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KUPAT EZER LENISUIN BETH YISROEL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Other creditors | 1,560 | 1,320 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2025.
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