REGISTERED CHARITY NUMBER: 1169519
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
THE BL MINYAN
THE BL MINYAN
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 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 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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.
ACHIEVEMENTS 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.
Going concern
The trustees have assessed the charity’s financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
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 set up as a Charitable Incorporated Organisation (CIO) and was registered with the Charity Commission on 6 October 2016. The BL Minyan is governed by its constitution.
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 (resigned 14.6.26) Rabbi Y M Elzas (resigned 14.6.26) Mr A Scher Mr O Soriano Mr D Starr Mr E Soriano (appointed 14.6.26)
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THE BL MINYAN
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
Approved by order of the board of trustees on 14 August 2026 and signed on its behalf by:
Mr A Y Melinek - Trustee
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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 trustees on my examination of the financial statements of The BL Minyan ('the charity') for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and related notes.
This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.
Responsibilities and basis 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 Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the CIO's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements 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 financial statements to be reached.
Michael Weissbraun, FCA
- 14 August 2026
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THE BL MINYAN
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 43,881 EXPENDITURE ON Charitable activities Charitable activities 47,598 NET INCOME/(EXPENDITURE) (3,717) RECONCILIATION OF FUNDS Total funds brought forward 28,122 TOTAL FUNDS CARRIED FORWARD 24,405 |
2024 Total funds £ 26,930 27,348 (418) 28,540 28,122 |
|---|---|
The notes form part of these financial statements
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THE BL MINYAN
BALANCE SHEET 31 DECEMBER 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 3 18,000 CURRENT ASSETS Debtors 4 989 Cash at bank 5,416 6,405 NET CURRENT ASSETS 6,405 TOTAL ASSETS LESS CURRENT LIABILITIES 24,405 NET ASSETS 24,405 FUNDS Unrestricted funds 24,405 TOTAL FUNDS 24,405 |
2024 Total funds £ 19,500 989 7,633 8,622 8,622 28,122 28,122 28,122 28,122 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 14 August 2026 and were signed on its behalf by:
Mr A Y Melinek - Trustee
The notes form part of these financial statements
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THE BL MINYAN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
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 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
continued...
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THE BL MINYAN
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
3. TANGIBLE FIXED ASSETS
| 3. TANGIBLE FIXED ASSETS |
||
|---|---|---|
| COST At 1 January 2025 and 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income 5. RELATED PARTY DISCLOSURES |
2025 £ 989 |
Fixtures and fittings £ 30,000 10,500 1,500 12,000 18,000 19,500 2024 £ 989 |
There were no related party transactions for the year ended 31 December 2025.
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