2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1169519

Report of the Trustees and

Unaudited Financial Statements FOR THE YEAR ENDED 31 December 2024

for

THE BL MINYAN

THE BL MINYAN

Contents of the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2024

	Page
Report of the Trustees	1 to 2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Financial Statements	6 to 7

THE BL MINYAN

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are to promote religious worship in accordance with the Jewish faith, to promote the study of the Jewish religion, the advancement of the Jewish faith and the advancement of such other charitable purposes as the directors may from time to time determine.

The main activities for the year were to obtain donations from individuals and institutions and utilise these funds to enable the charity to pursue its objectives.

Public benefit

The trustees confirm their compliance with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the charity's aims and objectives and in planning future activities.

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

The charity is satisfied with its overall achievements and performance during the year and has continued to meet its objectives.

FINANCIAL REVIEW

Reserves policy

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which the trustees think appropriate after considering the future commitments of the charity and the likely administrative costs of the charity for the next year.

FUTURE PLANS

The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory incoming resources.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1169519

Principal address

First Floor Winston House 349 Regents Park Road London N3 1DH

Trustees

Mr A Y Melinek Mr Y Z Sonnenfeld Rabbi Y M Elzas Mr A Scher Mr O Soriano Mr D Starr

Page 1

THE BL MINYAN

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2024

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Weissbraun Emanuel Chartered Accountants 220 The Vale London NW11 8SR

Approved by order of the board of trustees on 28 August 2025 and signed on its behalf by:

Mr A Y Melinek - Trustee

Page 2

Independent Examiner's Report to the Trustees of The Bl Minyan

Independent examiner's report to the trustees of The Bl Minyan

I report to the charity trustees on my examination of the accounts of The Bl Minyan (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Michael Weissbraun, FCA

Weissbraun Emanuel Chartered Accountants 220 The Vale London NW11 8SR

1 September 2025

Page 3

THE BL MINYAN

Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2024

		Period
		1.7.22
	Year Ended	to
	31.12.24	31.12.23
	Unrestricted	Total
	fund	funds
	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	26,930	5,488
EXPENDITURE ON
Charitable activities
Charitable activities	27,348	13,965
NET INCOME/(EXPENDITURE)	(418)	(8,477)
RECONCILIATION OF FUNDS
Total funds brought forward	28,540	37,017
TOTAL FUNDS CARRIED FORWARD	28,122	28,540

The notes form part of these financial statements

Page 4

THE BL MINYAN

Balance Sheet 31 DECEMBER 2024

2024 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 3 19,500 CURRENT ASSETS Debtors 4 989 Cash at bank 7,633 8,622 NET CURRENT ASSETS 8,622 TOTAL ASSETS LESS CURRENT LIABILITIES 28,122 NET ASSETS 28,122 FUNDS Unrestricted funds 28,122 TOTAL FUNDS 28,122	2023 Total funds £ 21,000 - 7,540 7,540 7,540 28,540 28,540 28,540 28,540

The financial statements were approved by the Board of Trustees and authorised for issue on 28 August 2025 and were signed on its behalf by:

Mr A Y Melinek - Trustee

The notes form part of these financial statements

Page 5

THE BL MINYAN

Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - Straight line over 20 years

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the period ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the period ended 31 December 2023.

continued...

Page 6

THE BL MINYAN

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024

3. TANGIBLE FIXED ASSETS

3. TANGIBLE FIXED ASSETS
COST At 1 January 2024 and 31 December 2024 DEPRECIATION At 1 January 2024 Charge for year At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income 5. RELATED PARTY DISCLOSURES	2024 £ 989	Fixtures and fittings £ 30,000 9,000 1,500 10,500 19,500 21,000 2023 £ -

There were no related party transactions for the year ended 31 December 2024.

Page 7