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2024-03-31-accounts

ZY Gemach Company limited by guarantse Rewrt and Accounts 3110312024 Rcwtered Number: 07994018 Charity Number. 1153306

ZY Gemath Report And Aceounts 3110312024 Contsnts Independent Examiner'8 Report Statement of Fin8ncial Athitses Balance Sheet Notré to the Financial Slatanents

ZY Gemach Report And AccouDtg 31mn024 Company Information Membera: Rabbi B Cohen Mr M B Duman DrMAJWilk8 BAnkerJ: TSB Bank plc Cheetham Branch Man¢hestsr Accountants and Independent ExamfjMer8: G A Harris & Co Ltd Brulimw House Jubil¢e Ro Middleton Manchester M24 2LX Regbtsred Office: 8 New Hall RoAd sa￿Ord Manchester M7 4EL Regbtsred Number. 07994018 ChArlty Number. 1153306

ZY Gemath Report and Aeeounts 31103n024 Membe￿0 Annul re￿rt The MombeTS who are also di￿torS ts tho purposes of company law. have pleasure in presentin8 their report and the unaudited financial ststements of the company for the pffiod ended 3110312024. Memben: The following pergons Served as members during the pul0￿. Rabbi B Cohen Mr M B Dum8n DrMAJWilkB There is no chief exeattive offi￿r and the day to day affairs of the c4)mpany are All major thisions are tsken collectiv¢ty by the members and all of the members give of their time freety. The members are unpaid and details of any relatal party transactions are disclosed as applicabk in th¢ notes to the accounts. ZY Oemach is rA)n8tituted by memorandum of association and is a Company limited by guarantee. It WAS itKorpornted on 1610312012 as a company and th¢ company numbtr is 07994018. On the 8° Aug 2013, the company was gr￿ ¢lwitable staths by the Clwity Commission of En8land and WAle4 cthaThty number I IS3306 Recruitment and appointment of new members would be in line with the trust de￿1 and with the consent ofthe members. The criteria srt for the suitsble candidats would be Someone who is 8en8itive to the need8 and demands of the organi8ation. The members have asses8¢d the risks to the ￿panY is ex￿ in particular those Telated to the operntions and financag ofthe tru8L and are satisfied that Systems are in place to manage this. ObJeeliveA 2nd Aetlvlde•: The objects ofthe company ar¢ the relief of fmanC1￿ hardship ￿thin the Manche8ter Jewish LU)mmuw. in particular but not ¢xclwiv¢ty by the provision of interest free loans. Makiog donations and 8r8nts availabk to roti8ious J¢wisb educatiollal institutiODS and dwitable organisations wlK>se obje¢ts fall within the objects of the company. For such charitsble pury￿ &4 the memb￿8 may from tiine to tAtn¢ think fiL

ZY GemAch Report and Accounts 31A)3n024 Memb￿• Annual report (colldllry￿D Publlc Beneat: The membern confirm that have referred to tho 8ll1dan￿ ci)ntsined in the Company COM￿l0￿'S 8cncral guidance to public b¢n¢fft and in part[cU￿ to its supplementary public benefit guidance on advancin8 education when reviewin8 the company's aims and objectives an(i in planning futuTr activities and ￿ttIng Wt making poli￿. GrAnt MAkIng PolkT. The company is funtsl by donations. The c4xnpany gives out 8rants in line with the Aehlevements and Perfornwice: The clwity received £57.239 in donations and aid durin8 the period and gave of £34,776. £21.420 was loall￿1 OUL The 8rants and the loans were made in lioe th¢ stated obj#ts of the charlty. The charity has no governance costs as servicu being donated to the cbarity. The company achieved this obj￿tive by members of the Community donating their serviLWS and time. There were no inve5tm¢nts made durng the period. Tho member8 feel tbat the company was w¢¢¢ssful in meeting its aims. The membcrs would like to m)rd their appreciation for all the financial supwt re¢Kived Reserve8 Polley: The membeTS are Satisfi￿ that the b8]ance of the unre8tricted fund is at an acceptable level 8iven the nature of revenue receipts against payable. pOn8lb￿tlel of the Member8: The members, who are al80 directors for the putposes of company law. are rasponsiTr*le for preparing the members amiual report and the financial statements in accordance with applicable law and Uoited Kingdom ACcO￿tE￿ Standards (UKGMPI

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ZY GemAek Report and Accounts 3110312024 Independent ExAmIne￿I Report Independent eumlDeVi report to the uwllbern of ZY Ge4llAeh I re￿rt on the a£wu￿ of thc company for tbe period ended 31 March 2024, which are Set on pB8as 7 to 10. Reapecdve rupowlbllld# ofmemberj And examiner The members (who are also the direckn of the company fix the pUr￿Se8 of c4)mpany law) are responsible for the prqwation of the awounts. The members consider that an audit 18 not requirnt for this year under section 14412) of the Charitie8 Act 2011 (the 2011 Act) and that ao indopendent exaMi￿tiOn is neatsL I am qualifiod to und¢rtth the examI￿on by ￿lD8 a qualified membw of ICAEW. Having satisfied myself that th¢ comFwny is not subicd to audit undff company law and is eligible for Inde￿ntht examinatto￿ it 13 my resp)n￿7)lI1ty to: Examine the accounts under section 145 ofthe 2011 Ac¢ To foll(Iw the procedures laid down in the gcncral Di￿l0￿S given by the Company Commission undtr section l45(5Xb) of the 2011 Ac¢ and To stats whether porticular rnatt￿8 bav¢ come to my attention. Bul8 of Inde￿ndent exAmIn￿l report Company commissio￿ An examination inchth a r¢Yicw of the aco)untin8 rth)rds kept by the company and a Compari￿ of the praented th08¢ It also includes wnsiderntion of 8ny unusual items or disclosures in the accounts, and Seeking explanations from you as members concerning any such m8tters. The procedures undertaken do not provide all the evidence that W￿thI be required in an audit and consquently no opinion is given as to whethff the ￿counts present a'true and fair vie and th¢ report is limit￿ to those s¢t out iti the statement below.

ZY Gem* Report And AeeouDts 31rn3ll024 Independent ExamIne￿I Rwrt (COndnu￿ Independent examlnerfj Statanent In rAmnection with my examinam no matter ha8 come to my attention.. (I) Ivhith give8 m¢ re4sonable cause to believe that in any matsrial respe¢t the to keep accounting r￿)rdS in acc(Kdm with ￿tIOn 386 of the Companies Act 2006: and to prepare acKounts which accord with the accounting c4Nnpty with the a￿Unting requirements of gectioll 396 of the Companies Act 2006 and with the m¢thods and principles of the Stat￿￿ellt of RecO￿￿ded Practice: Ac<ounting Have not been m¢¢ or (2) To Whic￿ in my Opinio￿ attention should be drawn in order to enablo a EThP uod¢r5taodin8 of th¢ a¢LX)ullts to be r¢acbe4L G A Harris FCA BA HO￿ GAHaTris&CoL Brulimar House Jubilee Ro Middleton Manchestcr M24 4LX 2511 Ir2024

ZY GemAC Report And Aeeounts 31mn024 Statement of MDandAI Aetlvltle¥ Incoming resource8 Voluntary incotno Gift aid £54.898 £2341 £40.829 fA96 Total Ineomlng re90urees £57339 £41J25 Resource8 expended Charitable Activit 434.776) £(31,497) Total resources expended £(34.776) £(31,497) Net incoming resources for the perlod ITnreJtsiLWte41 Fund Blfwd £22063 £9028 £46,516 £36,688 £6W9 aMA516 Tho stateruents of finAncial activities in¢lude all gains and1088¢s in th¢ wiod and The notss on page8 9 & 10 forn] wt of these accounts

C•h tt bmk itt Iwnd 736 £27J69 riL 1.1 ql J89) ¥1.￿* £46Jl6 476 ofibp

ZY Gemaeh Report And Actounta 3U03n024 Note8 to the Flnanelal Statsments I. AL%ollndng PolldeB The fuwicial 8tstern￿ts bave been preparnj under the historic&l ￿st convention And in accordanc% with applicable Unitrd Kingdom accounting standards, the ststement of ommended Practice Accounting And Rwtin8 by charities i9sued in March 2005 (SORP 2005) alld the compani￿ Act 2006, and in accordance with the financial rep(Ktin8 standar￿ for smalIcr entsties (thtive April 2008). DonAdo Donations are Included in the year in which they arc re¢eivabl4 ￿1¢￿ is vknea the company b￿0M¢S entitled to the ￿soUrCe. Rwureu expellded All expenditure is accounted for on aa b￿18. Charitable expenditure includes alI enditure directty related to the objects of the company in aLYordance with the SORP. Th¢ wmpany is not vat registered and eX￿ditUre is shown gross of inY¢overable vat. Fund Aecoundng Unrestricted funds are th08e availabk fff u8e for g¢nffal Purp￿ at the disGr¢tion ofth¢ 2. Voluntsry Ineon Donations T￿e1ved - £54,897 3. Taxation ZY Gelllach is a resistered chaTity and therefore is not liable to income tax or CO￿o￿tiOn tsx on iDcome derived from its clwitabk activthe4 a8 it fall& within the various Credltord (Amounts falllng due wlthln one year) )ANS TO ZY GBMACH. £(1.589) 5. Credltor• (amounts falllmg doe greAter than one year) (Atnounts falling greater thao one year) LOANS TO ZY GEMACH. £(3.000)

ZY GemAth Report aad A¢¢ounts 3U03n024 Note• to the Flnaneial Statements (eonthiied) 6. Company Llmlted by Gurntse ZY Gemath 18 a registered company and a L¥)M[￿lly limit¢d by guarantse and does not have a share capitsl. In the evcnt of the LM)mpany b¢in8 wound up. memb¢TS arc wuired to contributs an amount not ￿C£gain8 £10. 7. Accumulated Funds 2024 2023 £46,5 l6 £36,688 Net sU￿h16 for the period £22.463 £9.828 £68,979 £46,516 10