Charity reglstratlon number 1166039
OHEL DAVID EASTERN SYNAGOGUE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

OHEL DAVID EASTERN SYNAGOGUE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ghassan Cohen
Samy Dallal
Yaklhan Cohen
David Gigi
Naim Cohen
Shim Fraser
Charity number
1166039
Independent èxamlner
Syed Taufiq Pasha, FCCA
Pasha & Co.
220 The Valo
London
NW118SR

OHEL DAVID EASTERN SYNAGOGUE
CONTENTS
Page
Trustees. report
S181ement of Iruslees, responsibilities
Independent examinerf8 report
Slalement of flnancial aclivilios
Balance sheet
Notes lo the financial slalemenls
7-14

OHEL DAVID EASTERN SYNAGOGUE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Th& Iruslees present their annual report and financial slalemenls for the year ended 31 December 2024.
The financial slalemenls have been prepared in accordance with the accounting policies sel out in note 1 to the
financial 51alements and comply with the charity's Igoverning documentl, the Charities A¢1 2011 and "Accounting
and Reporting by Charities,. Stslemenl of Recommended Practice applicable to ch8ri1i&s preparing their accounts
in accordan￿ with the Financial Rewrting Stsndard applicable in Ihe UK and Republic of Ireland IFRS
1021" (effective 1 January 2019).
Objectlves and activities
The ¢harily's objects are as follows.,
11 The advancement of the Jewish religion through the provision of religious services, the provlsion and the
maintenancè of a place of worship and the afrangements of Ma￿l29eS and burials for members of the
Synagogue.
2} Such other chaiitable objects that the Trustees may consider from lime lo time
The coro activity of the charity is the provision of religious services and the Synagogue's Rabbl together with
other Rabbi who regularly pray in the synagogue often give daily lectures.
The hall is used weekly lo provide meetings for the ¢ommunity and is often also used for celebrations such as
weddings and barmitzvas.
The Iruslees have paid due regard ID gL¢idance issued by the Charity Commi89ion in deciding wh81 activities the
charity should undertake.
Achlevements and performance
Thè numb@r of members of Ihe Synagogue in the year was approxlmalely 149 {2023-. 1471.
Th& synagogue conducted the burial of four members during the year.
Financlal revlew
The chaiity mad6 a surplus of £106,900 {2023'. deficit £6,691) during the year. This surplus èxclude5 the
movement in the reslricled fund which gave rise to a surplus of £44,83612023'. £5.3381.
At 31 December 2024 the unr&slricled funds of the Gharily were £129,58212023-. £67,518). The restricted funds
of the charity were £346,43612023'. £301,600).
11 is the policy of the charity that unrestricted funds whlch have not been design81ed for 8 sp8crfic us8 should be
maintained at a level equivalent lo between three and six month's expenditure. The Irustees consider that
reserves at this lev81 will ensure that, in the event of e significant diop in funding, they will b& able to conlinue the
charity's current activities while consideration is given lo ways in which additional funds may be raised. This level
of reserves has been maintained throughout the year.
The main sources of Income were Membershlp subsuiplions of £60,462 (2023.. £52,565), inwme from donations
and for the memorial plaque including gift aid of £69,18712023'. £54,425) and Meshabarakh & weekly donations
of £23,39912023." £13,4771. During the year, the charity re¢eived the donation from Ohel David L.1 of £100,000 in
which Ghassan Cohen and Moshe Moses are Iruslees.
The trustees have assessed the major risks lo which the charity is exposed, and are satisfied that systems are In
p18ce to miligale exposure lo the major risks.
Plans for future
The trustees look forward lo continue to serve the members as best as they can snd ensure their Security while
on premises.

OHEL DAVID EASTERN SYNAGOGUE
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure, gov8rnance and managem•nt
The objects of the Ohel David Eastern Synagogue is lo provide and maintain a Synagogue for the advancement
of religious, educational and other charitable aclivilies.
The Charity is Controlled by its governing document, a deed of Iiust and constilules an unincorporated charity.
The Iruslees who sewed during the yeaT and up to the dale of signature of the financial statements were..
Ghassan Cohen
Samy Dallal
Yaklhan Cohen
David Gig1
Moshe Moses
Naim Cohen
Shim Fraser
{Deceased 25 April 2025
None of the Iruslees has any beneficial interest in the charity.
The trustees meet as ￿Uired to fulfil IhBir obligations and mostly wthout a pre-arranged agenda as they are
regularly in the Synagogue hence meeting can take placè al very short nolice.
Almost all the daily mallers a¥e allended to by the President Ghassan Cohen except when he delegates lo other
trustees.
Considering Ihal this is a Synagogue cameras and other security has been installed lo protect the community.
The trustees, report was approved by the Board gf Trustees.
Ghassan Coh8n
Chairman
Dated.. 17 June 2025

OHEL DAVID EASTERN SYNAGOGUE
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEIVIBER 2024
The Iruslees are reswnsible for preparing thè Truglees, Report and thè financlal stslemenls in xcordance with
applicable law and United Kingdom Accounting Stsndards (Uniled Kingdom Generally Accepted Accounliny
Practice).
The law applicable lo charities in England and Wales requlr&s the Irusle?s lo prepare financlal Statements lor each
financial year which give a true and fair view ol the slate of affairs of the charity 2nd of the incoming resources and
application of resources of the charity for that year.
In preparing these financial slalements, the Iruslees are required lo..
select suitable accounting policies and then apply them consistently.,
observe the methDds and principles in the Charities SORP.,
make judgements and estimates that are ¥e3sonable and prudent..
state whether applicable accounting standards have been followed, subject lo any material departures disclos?d
and explained in the financial slalemenls.. and
prepare the financial slalements on the going concern basis unless il is inappropriale to presumè that the charity
11 continue in operation.
Thè trustees ara respDnsible for keeping sufficient a¢counting records that disdose with reasonable accuracy 8t 8ny
lime th& financial position of the charity and enable them lo ensure that the financial statements comply with the
Charitie5 Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of thè trust deed. They
are also responsible for safeguarding th& assets of the chaTity and hence for taking regsonable stéps for the
prevention and detection of fraud and other Irregularities.

OHEL DAVID EASTERN SYNAGOGUE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF OHEL DAVID EASTERN SYNAGOGUE
I report to the trustees Dn my examination of the financial slalements of Ohel David Eastern Synagogue Ilhe Charity)
for the year ended 31 DecembeT 2024.
Responslblllties and bas15 of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charilie8Acl 2011 Ilhe 2011 Act).
I repotÉ in respect of my examination of the charity's fi'nan¢i81 slalemenls carried DUI under section 145 of the 2011
Act. In carrying out my 6xamination I have followed all the applicable Dire¢lions given by the Charity Commission
under section 14515llb) of the 2011 Act.
Indepondent examiner's Statement
Since the charily's gross income exceeded £250,000 your examiner musl be a member of a body listed in section
145 DI the 2011 Act. l Gonfirm that l am qualifiecl to undertake the examin8tion because l am a member of ACCA.
which is one of the listed bodies.
Your allenlion is drawn lo the facl Ihal the charity has prepared financial statements accordance with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic ol Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Statemenl
of Recommended Practi￿ issued on 1 April 2005 which is referred to in the exianl regulations bul has now been
withdrawn.
l understand that this has been donè in order for financial slal@menls lo provide a true and lair vlew In accordance
with Generally Accepted Accounting Practice effective for reporting periods beginnlng on or after 1 January 2015.
I have completed my examlnalion. I confirm that no mallèrs have com& to my allenlion in connection with the
oxaminalion giving me csuse lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act., or
the financial slalemenls do r*ol accord with those records,. or
the financial slalemenls do not comply with the applicable requirernenls concerning th6 form and content of
accounts set out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the
accounts give a true and fair view whlch is not a matter considered as part of an independent examination.
I have no cOn￿M$ and have come across no other Matters in connection wlh the examination to whith attention
should be drawn in this report In order to enable a proper understanding of tha finanual slalemenls to be ￿aChed.
Syed Taufiq Pasha, FCCA
Pasha & Co.
220 Thevale
London
NW118SR
Dated,. 17 June 2025

OHEL DAVID EASTERN SYNAGOGUE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlcted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Chaiilable activities
Investments
114,965
155,032
114,%5
213,452
3,761
13,452
115,784
1,609
13,452
153,869
3,814
58,420
3,761
38,085
2,205
Total Income
269.997
62,181
332,178
130.845
40,290
171,135
Expendilure on-
Charitable activities
163,098
17,345
180,443
137,536
34.952
172,488
Total expenditure
163,098
17,345
18LI,443
137.536
34,952
172,488
Net Incomellèxp9ndlturel and
movem$nt In funds
106,899
44,836
151,735
16,691)
5.338
11,3531
Reconciliation of funds..
Fund balances at 1 January
2024
67.518
301.599
369,117
74,209
296,261
370,470
Fund balances at 31
December 2024
174,417
346,435
520,852
67,518
301,599
369,117
The statement of financial activities indudes all gains aTrd IDsses re￿gnised in the year. All income and expenditure
derive from continuing adivities.

OHEL DAVID EASTERN SYNAGOGUE
BALANCE SHEET
ASAT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash al bank and in hand
28,757
30,923
13
65,135
562.098
21.173
509.640
627,233
530.813
Creditors- amounts falllng due wlthln
one year
14
1135,1381
1192,619}
Net Current assets
492,095
338,194
Total assets less Current IlabllStSes
520,852
369,117
Income funds
Restricted funds
Unreslricled funds
15
346,435
174,417
301,599
67,518
520,852
369,117
The financial slalemenls were approved by the Trusletss on 17 June 2Q25
Ghassan Cohen
Chairman

OHEL DAVID EASTERN SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng poll¢le$
Charlty information
Ohel David Eastern Synagogue is an unlncopomled charity ctsnsliluted by a deed of trust on 31 July 1959 as
amended on 28 February 2016.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with th8 charity's trust deed. th8 Charities Ael
2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol Ireland f'FRS 102.)
and the Charities SORP "Accounting and Reporting by Charities.. Slalemenl Df RecoTnmtrnded Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Slandaid
applicable in the UK and Republic of Ireland IFRS 1021" leffeclive l January 20191. The charity is a Public
Benefit Entity as defined by FRS 102.
The eharily has taken advantage of the provislons in the SORP for charities not to prepate a Slalwnenl of
Cash Flow8.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo
the extent required lo provide a true arid fair view. This departure has involved following the Statement of
Recommended Practice for charitie5 applying FRS 102 raihor than the version ol the Statement of
Recommended Practice which is ieferred lo in the Regulations bul which has since been withdrawn.
1.2 Golng concem
At the lime of approving the financial stalemenls, the trustees have a reasonable expeclallon that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees
nlinue lo adopt the going concern basis of accounting in preparing the financial slalements.
1.3 Charltable funds
Unreslricled funds are available for use at the discretion of the trustees in furtherance of their charitablè
objectives.
Restricted funds are subject to specific conditions by donor8 or grantors as to how they may be used. The
purposes and us&s of the reslricled funds are sel out in the notes lo the financial slalements.
1.4 Income
Income is recogniyed when the Gharity is legally entitled lo il after any performance conditions have been mel,
the amounts can be measured reliably, and11 is probable that incom8 will be received.
Gash donations are TeGognised on receipt. Other donations are recognised once the charity has been notified
of tho donation, unless performance conditions require deferral of the amtsunt. Income tax recoverable in
relation to donations received under Gift Ald or deeds of covenant is recognised al the lime of the donation.
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or conslru¢tiv6 obligaliotb committing the
charity lo that èxpenditure, il is probable that a I￿nSfer of economic benefits wi15 be required in settlement and
the amount of the obligalion can be measured reliably. Expenditure is accounted for on an accruals tJ9sis ancl
has been classified under headings that aggregate all cost related lo that category. Where costs Gannol be
directly atlribuled to P81ticular headings they have been allocated lo aclivillgs on 8 basis consistent with the
use of resources.

OHEL DAVID EASTERN SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policies
{Continuèd
1.6 Tanglble fixed assets
Tan9ible fixed assets are inilialSy measured al cost and subsequently measured 81 cost or valuation, nel ol
depreciation and any impairment loss8s.
DepreualK)n is récognised 80 as to write off the cost or valuation of assets less their residual values over their
iJS6ful lives on the following bases..
Tenants Improvements
Sefer Torah
10% on cost
5% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the c?rrying value of the asset, and is recogr¢ised in the statement of financial aclivilies.
1.7 Impairment of fixed assets
At each reporting end date, the chartty reviews the carrying amounts of ils tangible assets to determine
whether there is any indication Ihat thos6 assets have suffered an impairrnenl loss. 11 any such indication
exists, the recoverable amount of the asset is eslimaled in order lo determine the extent of the impairment
loss lif any).
1.8 Cash and Cash equivalènts
Cash and cash equivalents include cash in hand, deposits held al call with banks, other shorl-lerm liquid
investments with oiiginal maturities ol three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
Crltlcal accountlny gstimates and judgements
In the application of the ¢harity's accounting policies, the trustees are required lo make judgements, estimates
and assumplioris about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The èslimales and associated assumptions are based on historical experienc• and other factors that
are considered lo be relevant. Actual results may differ from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and fijlure periods where the revision affects both current and future
periods.
Income from donatlons and legacles
Unrostrlcted
funds
2024
Unrestrlctgd
funds
2023
Donations and gifts
Other
100.000
14.965
13,452
114,965
13,452

OHEL DAVID EASTERN SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charltsble a¢tlvltles
CharitableBur181 $8Yvlce5
activltle5
Total
2024
CharitableBurlal $8Nlce8
Totsl
2023
2024
2024
2023
2023
Collection Boxes
Donations & memorial
Plaque
Income from hall
Meshabarakh and
donations
Grants
Membership
subscriptions
IR GiftAid Refurnd
HMRC JRS Grants
Burial Income
822
822
161
161
51,647
19.443
51,647
19,443
44.136
6,762
44.136
6,762
8,434
6,684
8,434
6.684
25
1,846
25
1,846
60.462
7.540
60,462
7,540
12,265
27,85Q
52,565
10.289
52,565
10,289
10,289
38,085
58,420
38,085
155,032
58,420
213,452
115,784
38.C185
153,e69
Analysis by funLt
Unreslricled funds
Restricted funds
155,032
155,032
58.420
115,784
115.784
38.085
58,420
38,085
155.032
58,420
213,452
115,784
38,085
153,869
Income from investments
Unrestricted Re5trlcted
funds
funds
2024
2024
Total Unrestrlcted Restrl¢ted
funds
funds
2023
2023
Total
2024
2023
Interest receivable
3,761
3,761
1,609
2,205
3,814

OHEL DAVID EASTERN SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on charitable activltles
Charitable
actlvltles
2024
Charltable
activities
2023
Diract Costs
Vvages
Pensions
Kiddush and Tefreshmenls
Security costs
Donations
Donations
Enter ac913 in database
Other direct costs and Burial expens&s
14,451
259
22.D92
13,311
9,470
23,667
2,168
20,681
11,121
222
24,444
12,054
13,525
22,563
2.166
38,246
106,077
124,341
Share of support and governancè costs (see note 71
Support
Governance
64.496
9,870
40.290
7.857
180,443
172.488
Analysis by fund
Unre51ricled fijnds
Restii¢ted funds
163,098
17,345
137,536
34,952
180.443
172,488
Support costs allocated to actlvStles
2024
2023
Rates and waters
Insurance
Light and hoat
Telephone
Postage and stationery
Sundries
Subscriptions
Repairs and renewals
Bank chaiges
Governan¢e costs
267
5.273
13,909
1,435
875
1,320
1,494
38.556
1.367
9,870
250
5,015
17,173
1,300
827
549
1,056
13,568
552
7.857
74,366
48,147
Analysed betwegn:
Synagogue running costs
74,366
48,147
10-

OHEL DAVID EASTERN SYNAGOGUE
NOTES TO THE FINANCIAL STATEIIAENTS {GONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Net movement In funds
2024
2023
The nel movement in funds is slated after chargingllcrediling):
Depreciation of owned langibie fixed assets
2,166
2,166
Depreciation of tangibles." Total SOFA charge diffe￿ from BS notes by..
2.166
2.166
Trustees
None of thtr trustees lor any persons connected with them) received any remuneration or benefits from the
charlty dL¢r¢ng the year.
10 Employees
The average monthly number of employees duiing the year was:
2024
Number
2023
Number
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel as fo51ows'.
11 Taxation
The ch?rily is exempl from laxalion on its 8¢1ivities because all its income is applied for charitable purposes.
12 Tangible flxed assets
Tenants
Improvemenls
Seler7orah
Total
Cost
At 1 January 2024
248.460
43,333
291,793
Al 31 December 2024
248,460
43,333
291.793
Deproclatlon and Impalrment
At 1 January 2024
Depreciauon charged in the year
248,460
12,410
2.166
260.870
2,166
At 31 December 2024
248,480
14,576
263,036
Carrying amount
Al 31 December 2024
28,757
28,757
At 31 December 2023
30,923
30,923

OHEL DAVID EASTERN SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEIWBER 2024
13 Debtors
2024
2023
Amounts falllng duo wSthin one yèar:
Trade debtors
Other doblDrs
63,214
1,921
20,052
1,121
65,135
21.173
14 Cro(iltors: amounts falllng due wlthin one year
2024
2023
Other laxalion and soci81 security
Trade creditors
Other creditors
Accruals and deferred income
203
1,646
188,326
2,444
1,648
131.085
2,407
135,138
192.619
15 Restrlcted funds
The reslricled funds ol the charity comprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as to how they may be used.
At l January
2024
Incoming
resources
Rosources
expended
At31
D￿ember
2024
301.599
62.181
117,3451
348,435
Previous year:
At 1 January
2023
lllcomlng
resources
Resources
expended
At31
December
2023
296,281
40,290
{34.9521
3D1,599
12-

OHEL DAVID EASTERN SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Unrestriclèd funds
The unreslricled funds of the charily complise the unexpended balances of donations and grants which are
not subjeGt lo specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the Iruslees foi specific wrposes.
At 1 January
2024
Incomlng
resources
Resources
expended
At31
December
2024
Genefal funds
67.518
269,997
{163,098}
174,417
Previous year-
At 1 January
2023
Incoming
resources
Resource5
expended
At31
December
2023
General funds
74,209
130,845
1137,5361
87,518
17 Analysls of net assets between funds
Unrestrlcted
funds
2024
Rastrictod
funds
2024
Total
2024
At 31 De¢ember2024:
Tangible assets
Current asselsllliabililiesl
28.757
492,095
28,757
492,095
520,852
520,852
Per balance sheet
Balance to allocate
174,417
1346,4351
346,435
346,435
520,852
Unrestrlcted
funds
2023
Restricted
funds
2023
Totsl
2023
At 31 D&cember2023:
Tangible 2ssels
Current assetsllliabililiesl
30,923
338,194
30,923
338,194
369,117
369,117
Perbalance sheet
Balance to all￿ate
67,518
{301,5991
301,599
301,599
369,117
13-

OHEL DAVID EASTERN SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Related party transactions
There were no disclDsable related party transactions during the year12023- none).
14-