**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 3. 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