COMPANY REGISTRATION NUMBER: 08597768
CHARITY REGISTRATION NUMBER: 1155310
Beis Efraim
Company Limited by Guarantee Unaudited Financial Statements 31 July 2025
HAROLD EVERETT WREFORD LLP
Chartered accountants Hallswelle House 1 Hallswelle Road
London England NW11 0DH
Beis Efraim
Company Limited by Guarantee
Financial Statements
Year ended 31 July 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities (including income and | |
| expenditure account) | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 14 |
| Notes to the detailed statement of financial activities | 15 |
Beis Efraim
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 July 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.
Reference and administrative details
Registered charity name Beis Efraim Charity registration number 1155310 Company registration number 08597768 Principal office and registered Hallswelle House office Hallswelle Road London NW11 ODH
The trustees
Independent examiner
Mr S Meyers Mr D Segal Mr B Feldman Mr S Feldman Dr P.P.Smulovitch Hallswelle House 1 Hallswelle Road London England NW11 0DH
- 1 -
Beis Efraim
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 July 2025
Structure, governance and management
Beis Efraim is a charity company. It has no share capital and is limited by guarantee.
The charity is, organised so that the Governors meet regularly to manage its affairs. There are no paid employees and all administration work is carried out on a voluntary basis by the Governors.
The Governors have considered the guidance published by the Charity Commission and believe that the charity in carrying out its objectives, fully complies with these requirements. In particular the provision of funding for the education of children and adults in accordance with the principles of traditional Judaism and the support of associated communal charitable institutions such as synagogues and homes for the elderly and infirm, automatically gives rise to a public benefit. Each year the Governors review the objectives and activities of the charity to ensure that they continue to reflect these aims. In carrying out this review the Governors have considered the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.
The appointment and recruitement of new Governors is as laid out in the Charity's Memorandum and Articles of Association. New Governors would be trained as deemed appropriate.
The Charity's Memorandum and Articles of Association authorises the Governors to make and hold investments.
Objectives and activities
The primary object of the charity is the advancement of the orthodox Jewish faith.
In general the charity has power to do anything which is calculated to further the primary objective as detailed above or is conducive or incidental to doing so. This includes the management and upkeep of the synagogue situated at 87-89 Stamford Hill, London N16 5TP.
Achievements and performance
The Governors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate such risks.
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Beis Efraim
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 July 2025
Financial review
The financial position of the charity is as reflected in the attached Balance Sheet. The retained distributable reserves are less than that considered desirable by the Governors in accordance with their Reserve Policy.
The attached accounts set out the results for the year ended 31st July 2025 and reflect the state of the company's affairs at that date.
The charity does not partake in external funding activities. Funds are derived from fellow charities which enables the charity to carry out its activities.
RISK MANAGEMENT
The Governors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate such risks.
RESERVES POLICY
It is the Governors desire to build up and maintain free reserves of the company at a level which the trustees believe is appropriate after considering both future commitments of the charity and the likely future administartion costs of the charity. At this time the Governors believe that prudence dictates that these reserves should equate to at least three years average charitable distributions.
Plans for future periods
The Governors' objectives for the future are to continue to carry out the activities as detailed in their report.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 22 April 2026 and signed on behalf of the board of trustees by:
Mr B Feldman Trustee
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Beis Efraim
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Beis Efraim
Year ended 31 July 2025
I report to the trustees on my examination of the financial statements of Beis Efraim ('the charity') for the year ended 31 July 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Dr P.P.Smulovitch Independent Examiner
Hallswelle House 1 Hallswelle Road London England NW11 0DH
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Beis Efraim
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 July 2025
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 50,000 | 50,000 | 60,000 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total income | 50,000 | 50,000 | 60,000 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Expenditure on charitable activities | 6,7 | 60,381 | 60,381 | 65,250 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 60,381 | 60,381 | 65,250 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net expenditure and net movement in funds | (10,381) | (10,381) | (5,250) | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 14,212 | 14,212 | 19,462 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 3,831 | 3,831 | 14,212 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 12 form part of these financial statements.
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Beis Efraim
Company Limited by Guarantee
Statement of Financial Position
31 July 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 11 | 13,647 | 16,748 | |
| Current assets | ||||
| Cash at bank and in hand | 2,894 | 1,051 | ||
| Creditors: amounts falling due within one year | 12 | 12,710 | 3,587 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| Net current liabilities | 9,816 | 2,536 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | 3,831 | 14,212 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| Funds of the charity | ||||
| Unrestricted funds | 3,831 | 14,212 | ||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Total charity funds | 13 | 3,831 ৶৶৶৶৶৶৶ |
14,212 ৶৶৶৶৶৶৶৶ |
For the year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 22 April 2026, and are signed on behalf of the board by:
Mr B Feldman Trustee
The notes on pages 7 to 12 form part of these financial statements.
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Beis Efraim
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 July 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Hallswelle House, Hallswelle Road, London, NW11 ODH.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Beis Efraim
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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Beis Efraim
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Improvements to leasehold - 10% straight line premises
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
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Beis Efraim
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The Company is Limited by Guarantee and as a consequence, has no Share Capital.
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Donations | |||||
| Donations receivable | 50,000 | 50,000 | 60,000 | 60,000 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 6. | Expenditure on charitable activities | by fund type | |||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Synagogue upkeep expenditure & | |||||
| associated running costs | 55,752 | 55,752 | 60,947 | 60,947 | |
| Support costs | 4,629 | 4,629 | 4,303 | 4,303 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 60,381 | 60,381 | 65,250 | 65,250 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
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Beis Efraim
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
7. Expenditure on charitable activities by activity type
| Activities | |||||
|---|---|---|---|---|---|
| undertaken | Total funds | Total fund | |||
| directly Support costs | 2025 | 2024 | |||
| £ | £ | £ | £ | ||
| Synagogue upkeep expenditure & | |||||
| associated running costs | 55,752 | 328 | 56,080 | 60,947 | |
| Governance costs | – | 4,301 | 4,301 | 4,303 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 55,752 | 4,629 | 60,381 | 65,250 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 8. | Net expenditure | ||||
| Net expenditure is stated after charging/(crediting): | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 3,101 | 3,101 | |||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||||
| 9. | Independent examination fees | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial | statements | 1,200 ৶৶৶৶৶৶৶ |
1,200 ৶৶৶৶৶৶৶ |
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
11. Tangible fixed assets
| Improvement | ||
|---|---|---|
| s to leasehold | ||
| premises | Total | |
| £ | £ | |
| Cost | ||
| At 1 August 2024 and 31 July 2025 | 31,013 | 31,013 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Depreciation | ||
| At 1 August 2024 | 14,265 | 14,265 |
| Charge for the year | 3,101 | 3,101 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| At 31 July 2025 | 17,366 | 17,366 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Carrying amount | ||
| At 31 July 2025 | 13,647 | 13,647 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| At 31 July 2024 | 16,748 ৶৶৶৶৶৶৶৶ |
16,748 ৶৶৶৶৶৶৶৶ |
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Beis Efraim
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 July 2025
12. Creditors: amounts falling due within one year
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Other creditors | 12,710 | 3,587 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||||
| 13. | Analysis of charitable funds | ||||
| Unrestricted funds | |||||
| At | |||||
| 1 | August 202 | At | |||
| 4 | Income | Expenditure | 31 July 2025 | ||
| £ | £ | £ | £ | ||
| General funds | 14,212 | 50,000 | (60,381) | 3,831 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| At | |||||
| 1 | August 202 | At | |||
| 3 | Income | Expenditure | 31 July 2024 | ||
| £ | £ | £ | £ | ||
| General funds | 19,462 | 60,000 | (65,250) | 14,212 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 14. | Analysis of net assets between funds | ||||
| Unrestricted | Total Funds | ||||
| Funds | 2025 | ||||
| £ | £ | ||||
| Tangible fixed assets | 13,647 | 13,647 | |||
| Current assets | 2,894 | 2,894 | |||
| Creditors less than 1 year | (12,710) | (12,710) | |||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||||
| Net assets | 3,831 | 3,831 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||||
| Unrestricted | Total Funds | ||||
| Funds | 2024 | ||||
| £ | £ | ||||
| Tangible fixed assets | 16,748 | 16,748 | |||
| Current assets | 1,051 | 1,051 | |||
| Creditors less than 1 year | (3,587) | (3,587) | |||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||||
| Net assets | 14,212 | 14,212 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 12 -
Beis Efraim
Company Limited by Guarantee
Management Information Year ended 31 July 2025
The following pages do not form part of the financial statements.
- 13 -
Beis Efraim
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 July 2025
| Year ended 31 July | 2025 | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations receivable | 50,000 | 60,000 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total income | 50,000 | 60,000 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Insurance | 40,763 | 9,237 |
| Legal and professional fees | 1,528 | 1,200 |
| Other interest payable and similar charges | – | 2 |
| Donations paid | 14,989 | 51,710 |
| Depreciation | 3,101 | 3,101 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 60,381 | 65,250 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total expenditure | 60,381 | 65,250 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net expenditure | (10,381) | (5,250) |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 14 -
Beis Efraim
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 July 2025
| Year ended 31 July 2025 | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Expenditure on charitable activities | ||
| Synagogue upkeep expenditure & associated running costs | ||
| Activities undertaken directly | ||
| Direct charitable activity 1 - insurance | 40,763 | 9,237 |
| Donations paid | 14,989 | 51,710 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 55,752 | 60,947 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Support costs | ||
| Legal and professional fees | 328 | – |
| ৄৄৄৄ | ৄৄৄৄ | |
| Governance costs | ||
| Governance costs - accountancy fees | 1,200 | 1,200 |
| Governance costs - other finance costs | – | 2 |
| Governance costs - depreciation | 3,101 | 3,101 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 4,301 | 4,303 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 60,381 ৶৶৶৶৶৶৶৶ |
65,250 ৶৶৶৶৶৶৶৶ |
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