Registered Charity Number: 1161758
HADERECH Charitable Incorporated Organisation (CIO)
Report of the Trustees and Financial Statements
For the year ended 31 March 2025
Bass Accountants Ltd 67 Windsor Road Prestwich Manchester M25 0DB
•Haderech•
Legal and Administrative Details As at 31 March 2025
Trustees Mr Charles Bursk Mr Daniel Gordon Address 122 Park Road Prestwich M25 0DU Accountants/Independent Examiner Bass Accountants Limited 67 Windsor Road Prestwich Manchester M25 0DB
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•Haderech•
Trustees’ Report For the year ended 31 March 2025
The Trustees present their report together with the financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s Trust Deed, the Charities Act 2011 and the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP FRS 102).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Status and Administration
The charity, constituted by CIO – Foundation Registered 20 May 2015 and is a registered charity.
Charitable Objects
The charity’s object is to advance or assist in the advancement of the religious education of Jewish students and/or young adults by providing facilities and services run in accordance with Orthodox Jewish practice and other such purposes as recognised by English Law as charitable.
The above object was continued during the year and it is envisaged that similar progress will ensue in the following year.
No trustees nor any person connected with them received any remuneration during the year.
Trustees
The trustees throughout the year were:
-
Mr Charles Bursk
-
Mr Daniel Gordon
Responsibilities of the trustees
Charity law 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 as at the balance sheet date and of its incoming resources including income and expenditure for the financial year.
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•Haderech•
Trustees’ Report (cont’d)
Achievements
The trustees are pleased to report on Haderech’s successful accomplishments during the year; these include
Financial results
This year’s incoming resources by increased by 29% to £150,631 (2024: £116,311).
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commissions general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education when reviewing the charity’s aims and objectives and in planning future activities.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
Charity law require 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 its financial activities for that period, together with its assets and liabilities at the end of the period and adequately distinguish any material special trust or other restricted fund of the Charity. 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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Make judgements and estimates that are reasonable and prudent
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State whether the policies adopted are in accordance with the appropriate Statements of Recommended Practice on Accounting by Charities and Accounting Regulations and with applicable Accounting Standards subject to any material departures disclosed and explained in the financial statements
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Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with applicable Accounting Standards and Statement of Recommended Practice and the regulations of the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
Approved by the trustees and signed on its behalf:
29 January 2026
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•Haderech•
Independent examiners report for the trustees For the year ended 31 March 2025
I report on the accounts of the Trust for the year ended 31 March 2025 which are set out on pages 7 to 8.
Respective responsibilities of trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts. You consider that the audit requirement of section 144 of the Charities Act 2011 (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 145(5)(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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently 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:
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(1) Which gives me reasonable cause to believe that in any material respect the requirements
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(I) to keep accounting records in accordance with section 130 of the Act; and
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(ii) to prepare accounts which accord with the accounting records and to comply with the accounting requirement of the Act
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have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr. Michael Bass
29 January 2026
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•Haderech•
Statement of Financial Activity For the year ended 31 March 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| Notes | Funds | funds | |
| 2025 | 2024 | ||
| £ | £ | ||
| Incoming resources | |||
| Income | 2 | 150,631 | 116,311 |
| ------------------ | ------------------ | ||
| Total incoming resources | 150,631 | 116,311 | |
| ------------------ | ------------------ | ||
| Resources expenditure | |||
| Charitable activities | 64,745 | 49,477 | |
| Support costs | 3 | 60,325 | 63,403 |
| ------------------ | ----------------- | ||
| Total resources expended | 125,070 | 112,880 | |
| ------------------ | ----------------- | ||
| Net surplus/(deficit) for the year | 25,561 | 3,431 | |
| Surplus B/F | 16,744 | 13,313 | |
| ------------------ | ----------------- | ||
| Surplus C/F | 42,305 | 16,744 | |
| ========== | ========== |
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•Haderech•
Balance Sheet As at 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Furniture, fixtures & fittings | 4 | 134 | 203 | ||
| Books | 194 | 194 | |||
| ----------------- | --------------- | ||||
| 328 | 397 | ||||
| Current assets | |||||
| Cash at bank | 42,467 | 17,786 | |||
| Creditors: due in a year | 5 | (1,439) | (1,439) | ||
| -------------- | -------------- | ||||
| Net current assets | 41,028 | 16,347 | |||
| ----------------- | --------------- | ||||
| Net assets | 41,356 | 16,744 | |||
| ========== | ========= | ||||
| Funds | |||||
| Unrestricted funds | 41,356 | 16,744 | |||
| ========== | ========= |
Approved by the trustees on 29 January 2026 and signed on their behalf.
Trustee
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•Haderech•
Notes to the Financial Statements For the year ended 31 March 2025
1. Accounting Policies
These accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards and the charities statement of recommended practise on accounting by charities (Charities SORP FRS 102) and the Charities Act 2011).
a) Expenditure
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All expenditure is accounted for on an accruals basis
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Charitable expenditure includes all expenditure directly related to the objects of the charity in accordance with the SORP
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The charity is not VAT registered and expenditure is shown gross of irrecoverable VAT
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Costs of generating funds are those directly associated with fundraising
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Governance costs are those costs associated in compliance with statutory and constitutional requirements
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Support costs are general costs which have been incurred in order that the charity can operate effectively.
b) Fund Accounting
- Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
c) Going concern
There are no material uncertainties about the charity’s ability to continue.
2. Income
| 2. Income |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Unrestricted funds | Unrestricted funds | |
| Gifts and donations received | 150,631 | 107,876 |
| Fees for charitable services | - | 8,434 |
| --------------------- | ------------------- | |
| 150,631 | 116,311 | |
| ============ | =========== |
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•Haderech•
Notes to the Financial Statements For the year ended 31 March 2025
| 3. Support costs |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Unrestricted funds | Unrestricted funds | |
| Advertising and promotional costs | 3,259 | 4,221 |
| Independent examiners fee | - | 350 |
| Depreciation | 69 | 69 |
| Donations to UK charities | 17,725 | 17,750 |
| Telephone and internet | 776 | 2,260 |
| Travel and meetings | - | 394 |
| Cleaning and waste | 312 | 368 |
| Printing | 14,559 | 16,810 |
| Office expenses | 208 | 180 |
| Rent | 225 | 675 |
| Fees | 22,122 | 19,869 |
| Sundry | 1,070 | 457 |
| --------------------- | -------------------- | |
| 60,325 | 63.403 | |
| ============ | ============ | |
| 4. Fixed assets |
||
| Furniture & equipment | ||
| At cost | 905 | 905 |
| ----------------- | ---------------- | |
| Depreciation B/F | 702 | 667 |
| Charge for the year | 69 | 35 |
| ----------------- | ---------------- | |
| 771 | 702 | |
| ----------------- | ---------------- | |
| NBV: 31/3/25 | 134 | 203 |
| ========== | ========= | |
| NBV –31/3/24 | 203 | 238 |
| ========== | ========== |
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•Haderech•
Notes to the Financial Statements For the year ended 31 March 2025
| 5. | Creditors:amounts due within one year | Creditors:amounts due within one year | |
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Other | creditors | 739 | 739 |
| Accruals | 630 | 700 | |
| ----------------- | ----------------- | ||
| 1,369 | 1,439 | ||
| ========== | ========== | ||
| 6. | Independent examiner fees | ||
| 2025 | 2024 | ||
| £ | £ | ||
| - | 350 | ||
| ========= | ========= |
7. Trustees
No remuneration was paid and no expenses were reimbursed to the trustees during the year.
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