OHEL TORAH YOUTH ORGANISATION Legal & Administrative Details Year ended 31 January 2021
Name Ohel Torah Youth Organisation Constitution Memorandum and Articles incorporated 28/01/13 Charity Registration Number 1152134 Trustees Mr M. Ausch Mr C. Landau
New trustees are appointed on the recommendation of the Youth Organisation committee.
Address for Correspondence 23 Linthorpe Road London N16 5RE Bankers HSBC 150 High Street Stoke Newington London, N16 7JP Accountant Rothfeld& Co Medcar House 149a Stamford Hill London N16 5LL
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Independent Examiner’s Report to the Trustees of Ohel Torah Youth Organisation
I report on the accounts of the Trust for the year ended 31[st ] January 2021, which are set out on page 4 to 7.
Respective responsibilities of Trustee and Examiner
As the charity’s trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7) (b) of the Act, whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as trustee, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s statement
In connection with my examination, no matter has come to my attention.
(a) which gives me reasonable cause to believe that, in any material respect, the requirements
• To keep accounting records in accordance with section 41 of the Act; and
• To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Accountant Rothfeld & Co Medcar House 149a Stamford Hill London N16 5LL
15November 2021
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OHEL TORAH YOUTH ORGANISATION Trustees Report For the year ended 31 January 2021
The Trustees present their report and accounts for the year ended 31 January 2021
Constitution Etc
Legal and Administrative details are shown on page 1.
Activities
The charity operates a Youth Organisation in North London. The Charity provides daily education and recreation for young people.
Reserves
The charity’s liquid reserves are considered adequate for its activities.
..................................
M Ausch (trustee) 15November 2021
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OHEL TORAH YOUTH ORGANISATION Statement of financial activities For the year ended 31 January 2021
| Notes Income Donations Total Income Expenditure Charitable Activities 3 Depreciation 4 Total Expenditure Net Income/ (expenditure) for the year Reconciliation of funds Total funds brought forward Total funds carried forward |
2021 £ 227,313 227,313 227,367 944 228,311 (998) 10,481 9,483 |
2020 £ 242,569 242,569 239,506 1,259 240,765 1,804 8,677 10,481 |
|---|---|---|
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OHEL TORAH YOUTH ORGANISATION Balance Sheet As at 31 January 2021
| 2021 Notes £ Fixed assets Tangible assets 4 Current Assets Debtors Cash at bank and in hand Total Current Assets Creditors: amounts falling due within one year 6 (3,515) Net current assets Net Assets Funds of the charity Unrestricted funds Total charity funds |
2020 £ £ 2,834 161 10,003 10,164 (6,343) 6,649 9,483 9,483 9,483 |
£ 3,778 - 13,046 13,046 (6,703) |
|---|---|---|
| 10,481 10,481 10,481 |
The financial statements were approved by the trustees on 15 November 2021 and signed on their behalf by:
M. Ausch Trustee
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OHEL TORAH YOUTH ORGANISATION Notes to the financial statements For the year ended 31 January 2021
1. Accounting Policies
1.1. Accounting convention
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’.
1.2. Income
Income is received by way of donations and is included in full in the Statement of Financial Activities when received.
1.3. Expenditure
Liabilities are recognised in the year in which they are incurred,
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
1.4. Tangible assets
Tangible Assets includes Religious Books and temporary furniture included in the accounts at costs less accumulated depreciation.
1.5. Depreciation
Depreciation is provided at 25% reducing balance.
2. Employees
Number of Employees
| The average number of employees during the year was: | 2021 | 2020 |
|---|---|---|
| 6 | 6 | |
| 3. Charitable Activities | ||
| 2021 | 2020 | |
| £ | £ | |
| Student Grants | 27,000 | 32,000 |
| Club Supplies | 13,260 | 14,232 |
| Youth Events | 13,198 | 12,663 |
| Food & Meals | 51,886 | 52,862 |
| Repairs | 9,705 | 6,457 |
| Wages & Salaries | 27,759 | 39,244 |
| NI Contributions | - | 1,911 |
| Pension Costs | 539 | 481 |
| Rent Payable | 28,800 | 36,960 |
| Utilities | 4,580 | 5,794 |
| Printing Postage Stationery | 2,783 | 2,168 |
| Advertising | 2,140 | 2,428 |
| Telephone | 1,034 | 938 |
| Computer costs | 2,130 | 1,050 |
| Motor Expense | 3,228 | 1,374 |
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| Bookkeeping& Secretarial Support costs Bank Charges Cleaning Waste Disposal Office Expenses |
24,400 700 - 10,547 1,227 1,451 227,367 |
16,500 700 15 9,477 754 1,498 239,506 |
|---|---|---|
4. Tangible Assets
| 4. Tangible Assets | ||
|---|---|---|
| Religious Books and Furniture at Cost Depreciation as at 1 February 2020 Depreciation Charge for the year Accumulated Depreciation as at 31 January 2021 Tangible Assets as at 31 January 2021 Tangible Assets as at 31 January 2020 |
Fixture Fittings & Equipment £ 38,527 34,749 944 35,693 2,834 3,778 |
Total £ 38,527 34,749 944 35,693 |
| 2,834 3,778 |
5. Debtors
| 5. Debtors | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Other Debtors | 161 | - |
| 6. Creditors: Amounts falling due within one year | ||
| 2021 | 2020 | |
| £ | £ | |
| Social Security & other taxes | - | 471 |
| Other Creditors | 3,515 | 5,872 |
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