Charity registration number 1178141
Company reglstratlon number CE012677 {England and Wales)
LEHACHZIKOM
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

LEHACHZIKOM
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr J Adler
Mr J Gross
Mr l J Feldman
Mr A M Vizel
IAppointed 16 February 20221
IAppointed 7 February 20221
Charity number
1176141
Principal address
4 Rav Pinter Close
London
N16 5BF
Audltor
Lopian Gross Barnett & Co
1 st Floor Cloister House
Riverside, New Bailey Street
Manchester
M3 5FS

LEHACHZIKOM
CONTENTS
Page
Trustees, report
Stslemenl of Trustees, responsibilities
Independent auditorfs report
Statement of financial activities
Balance sheet
Stslemenl of cash flows
Notes lo the financial statements
10-14

LEHACHZIKOM
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees present their annual report and financial statements for the year ended 31 December 2022.
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 governing document, the Charities Act 2011 and 'Accounting and
Reporting by Charities." Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021"
(effective 1 January 20191.
Objectives and activities
The charity's objects are the advan¢emenl of the orthodox Jewish faith, the relief of povety and the relief of
sickness , poor health and old age, in particular but not limited to people living in Israel.
The trustees do not anticipate any changes to these activities in the future.
The trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and perfomiance
During the year the Charity continued its philanthropic activities in support of provisions of basic necessities for the
poor and relief of sickness and disabilities.
The charity received £13.953,583 (£13,503,120 20211 in donations and gift aid during the year and £14,954,023
1£13,083,845- 20211 was paid out by way of grants and support costs. All grants were made in line with the stated
objects of the charity .
Flnanclal revlew
11 is the Policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at £15,000. The trustees consider that reserves at this level will ensure that the charity can continue its
charitable 8Ctivilie5. This level of reserves has been maintained throughout the year.
As at 31 December 2022 the charity has lolal free reserves of £6,8281£1,007,268 - 2021}.
The trustees are satisfied with the results for the year.
The Iruslees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure lo the major risks.
structure. governance and management
The charity is controlled by ils governing document, a constitution IFoundalion Model) document dated 2nd October
2017, and conslilules a Charitable Incorporated Organisalion ICIOI.
The day to day affairs of the Charty are administered by the Board ofTruslees.
It is not currently the intention of the Trustees of the Charity to appoint new trustees. Should the situation change in
the future, the Trustees will apply suitable recruitment and training procedures.
None of the Trustees have any beneficjal interest in the Charity.
The trustees who served during the year and up lo the dale of signature of the financial statements were..
Mr J Adler
(Appointed 16 February 20221
Mr J Gross
Mr l J Feldman
MrA M Vizel
(Appointed 7 February 20221
In accordance wth the company's articles, a resolution proposing that Lopian Gross Barnett & Co be reappointed
as auditor of the company will be put al a General Meeting.

LEHACHZIKOM
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Dlsclosure of Infomiatlon to audltor
Each of the Iruslees has confim)ed that there is no Infomiatton of which they are aware whieh is relevant to the
audit. but of which the auditor is unaware. They have further confimed that they have token appTopriale steps to
identify such relevant information and to establish that the auditor is aware of such infornaliort.
The Trustees. repKsrt was approved by Ihe Board of Tnjstees.
Mr J Adler
Trnste•
Date: .....

LEHACHZIKOM
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
The Iruslees are responsible for preparing the Trustees, Report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Pradicel.
The law applicable lo charities in England and Wales requires the Iruslees to prepare financial slalements for each
financial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and
application of resoLJr¢es of the charity for that year.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently",
observe the methods and principles in the Charities SORP",
make judgements and eslimales that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject lo any material departures disclosed
and explained in the financial statements,. and
prepare the financial slalements on the going concern basis unless il is inappropriate lo presume that the charity
will continue in operation.
The trustees are responsible for keeping sufficient ac¢ounling records that disclose with reasonable accuracy at any
time the financial position of the ¢harity and enable them to ensure that the financial slalements comply Mrith the
Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the charity and hen￿ for tsking reasonable steps for the
prevention and detection of fraud and other irregularities.

LEHACHZIKOM
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF LEHACHZIKOM
Opinion
We have audited the financial statements of Lehachzikom (the 'charity'l for the year ended 31 De￿mber 2022
which comprise the slalemenl of financial aclivilies. the balance sheet. the stslemenl of cash flows and notes lo the
financial ststemenls, including significant a¢counling policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102 The Financial Reporting SlandaKI applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Praclicel.
In our opinion, the financial slatemenls..
give a true fair view of the slate of the charity's affairs as 81 31 December 2022 and of its incoming
resources and application of resources, for the year then ended",
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Stsndards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are ftjrther described in the Audilorts ￿SponsIbl1rfAes for the audit of
the finanoi81 statements sedion of our report. We are independent of the charity in accordance with the ethi¢al
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
standard, and we have fulfilled our other ethical responsibilities in accordance ¥Mth these requirements. We believe
that the audit evidence we have obtsined is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concern
In aud(ting the financial stslemenls, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually Dr collectively, may casl significant doubt on Ihe charity's ability to continue as a going
concern for a period of at least Melve rnonlhs from ¥Nhen the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees wth respect lo going concern are described in the
relevant sections of this report.
other inforniation
The other information comprises the information included in the annual report other than the financial $18lements
and our audilorfs report Ihereon. The Iruslees are responsible for the other information contained within the annual
report. Our opinion on the financial stslemenls does not cover the other infomialion and we do not express any form
of assurance conclLJsion thereon. Our responsibility is to read the other information and, in doing so. consider
whether the other information is materially inconsistent wth the financial statements or our kno￿edge obtained in
the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required lo determine whether this gives rise to a material misstalemenl
in the financial stslemenls themselves. If, based on the work we have performed, we conclude that there Is a
material misstatement of this other information, we are required lo report that fact.
We have nothing lo report in this regard.
Matters on whl¢h we are requlred to report by exceptlon
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us lo report to YOU if, in our opinion..
the information given in the financial stslements Is inconsistent in any material respect with the Trustees,
report., or
sufficient accounting records have not been kept., or
the financial slalements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.

LEHACHZIKOM
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LEHACHZIKOM
Re5ponsibilitie5 of trustees
As explained more fully in the statement of Trustees, responsibilities, the trustees are responsible for the
preparation of the financial stslemenls and for being satisfied that they give a true and fair view. and for such
internal wntrol as the trustees delemiine is ne￿$sary to enable the preparation of financial statements that are free
from material misstatement, whether due lo fraud or error. In preparing the financial statements, the trustees are
responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters
related lo going concem and using the going concern basis of accounting unless the trustees either intend lo cease
operations, or have no realislie altemalive but to do so.
Auditorfs responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance wth the
Act and relevant regulations made or having effect Ihereunder.
Our objectives are lo obtain reasonable assurance about whether the financial stslemenls as a whole are free from
material misslatemenl, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance
with ISAS IUKI will always detect a material misstatement when it exists. Misstatements Can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
Irregularities, induding fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, to detect material misstatements in respect of irregularities, induding fraud. The extent
to which our procedures are capable of detecting irregularities, including fraud, is detailed below..
Vve obtained an understanding of laws and regulations that affect the enlily, focusing on those that h8LI a
direct effect on the financial slalemenls or that had a fundamental effect on ils operations.
Vlthere considered necessary we enquired of those charged with govemance, reviewed correspondence
and reviewed meeting minutes for evidence Df non-compliance with relevant laws and regulations.
We gained an understanding of the controls environment which includes the controls in pla￿ to prevent
and delect fraud. We enquired of those charged wlh governance about any incidences of fraud that had
taken place during the accounting period.
The risk of fraud and non-compliance with laws and regulations was discussed within the audit team and
lesls were planned and performed to address these risks.
We reviewed finanaal statements disclosures to assess compliance with relevant laws and regLJlations.
We enquired of those charged with governance about actual and potential litigation and claims..
We performed analytical procedures to identify any unusual or unexpected relationships that might indicate
risks of material misslalement due to fraud.
In addressing the risk of fraud due to management override of internal controls we lesled the
appropriateness of journal entries and assessed whether the judgements made in making accounting
estimates were indicative of a potential bias.
Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some
material rnisslatemenls In the financial slalements, even though we have properly planned and performed our audit
in accordance with auditing stsndard5. For example, as wth any audit, there remained a higher risk of non-deleclion
of irregularilie5, as these may involve collusion, forgery, intentional omission5, misrepresenlalion5, or the override of
internal controls. We are not responsible for preventing fraud or non-compliance with laws and regulations and
cannot be expected to delecl all fraud and non-compliance with laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's website al.. https'.11
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.

LEHACHZIKOM
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LEHACHZIKOM
other matters
Your attention is drawn to the fact that the charity has prepared financial slalements in accordance with Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard appIl￿ble in the UK and Republic of Ireland IFRS 1021" las
amended) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued
on 1 April 2005 which is referred lo in the extant regulations but has now been withdrawn.
This has been done in order for the financial slalements lo provide a true and fair view in accordance with current
Generally Accepted Accounting Practice.
Use of our report
This report is made solely lo the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts
and Reportsl Regulations 2008. Our audit work has been undertaken so that we might slate to the Charity's trustees
those matters we are required to state to them in an aLJditorfs report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's
trustees as a body, for our audit work, for this report, or for the opinions we have fomied.
Jason Selig BA ACA CTA DChA (Senior Statutory Auditor)
for and on behalf of Loplan Gro$$ Barn&tt & Co
24110123
Chartored Accountsnts
Ststutory Auditor
1 st Floor Cloister House
Riverside, New Bailey Street
Manchester
M3 5FS
Lopian Gross Barnett & Co is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2006.

LEHACHZIKOM
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestrlcted Unrestrlcted
funds
funds
2022
2021
Notes
Income and endowments from:
Donations legacies
Other income
13,953,583 13,845,620
142
Total Income
13,953.583 13,845,762
Ex
enditure on-
Charitable activities
14,954.023 13,083,845
Net lexpenditurellincome for the yearl
Net movement in funds
11,000,440}
761,917
Fund balances al 1 January 2022
1,007,268
245,351
Fund balances at 31 December 2022
6,828
1,007,268
The statement of financial activities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing aclivilies.

LEHACHZIKOM
BALANCE SHEET
AS AT31 DECEMBER 2022
2022
2021
Notes
cU￿¢￿t a$$¢ts
Cash al bank and in hand
17.828
1.018,268
Crèditors: amounts falling duo within
one year
11
(11.000}
{11,000)
Net current assets
6.828
1.007,268
Incomè funds
Unrestricted funds
6.828
1.007.268
6,828
1,007,268
The flnanclal stslements wgre approved by Ihe Trusleos on..
Mr J Adler
Trustee

LEHACHZIKOM
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Notes
Cash flows from operatlng actlvltles
Cash (absorbed byllgeneraled from
operations
13
11,000,440)
994,917
Net ¢a$h u$9d In Investlng actlvltlgs
Net cash used In flnanclng actlvltl&s
Net Idecreasevlncrease In cash and Cash
equlvalents
11,000,440)
994,917
Cash and cash equivalents at beginning of year
1,018,268
23,351
Cash and cash equivalents at end of year
17,828
1,018,268

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
Charity inforniation
Lehachzikom is a Charitsble Incorporated Organisalion.
1.1 Accounting convention
The financial statements have been prepared in a￿Ordance with the charity's governing document, the
Charities Act 2011. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland"
{"FRS 102.1 and the Charities SORP Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" leffective 1 January 20191. The charity is a Public
Benefit Entity as defined by FRS 102.
The finanaal slalements have departed from the Charities IAccounls and Reports) Regulations 2008 only ID
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice foi charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred lo In the Regulations bul which has since been withdrawn.
The financial statements are prepared In sleding, which Is the functional currency of the charity. Monetary
amounts in these financial stslemenls are rounded lo the nearest £.
The financial slalements have been prepared under the historical cost convention. The principal ae¢ounling
policies adopted are sel out below.
1.2 Going concern
Al the lime of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resour￿$ lo continue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial ststements.
1.3 Charitable funds
Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable
objectives unless the funds have been designated for other purposes.
Restricted funds are subject lo speafic conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the finanaal slalements.
Endowment funds are subject to specific conditions by donors that the capitsl musl be maintained by the
charity.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to rt after any pèrformance conditions have been met,
the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are re￿nised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relab'on to donations received under GiftAid or deeds of covenant is recognised at the lime of the donation.
Legacies are rècognised on rèceipt or otherwise rf the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as
conlingenl asset.
10-

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng pollcles
Icontlnuedl
1.5 Expendltu
Expenditure is accounted for on an accruals basis and has been dassified under headings that aggregate all
cost related ID the category. Vvhere costs cannot be diredy attributed lo particular headings they have been
allocated to activities on a basis consislenl wth the use of reSoUr￿s.
Grant making policy
The Iruslees will judge each application for a grant on ils merit. 11 will assess whether the application falls
thin the remit of the Charity.
The trustees wll aim lo meet regularfy with the intention of assessing each grant application.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held al call wth banks. other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
8osiTC financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured al
transaction price Including transaction costs and are subsequently carried al amortised cost using the effective
interest mèthod unless the arrangement Conslilules a financing transaction, Whe￿ the transaction is
measured at the present value of the future receipts discounted al a market rale of interest. Finanaal assets
classified as receivable within one year are not amortised.
Basie financial liabilitffes
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrLJment is measured at the present
value of the fvture payments discounted al a market rale of interest. Financial liabilities classified as payable
thin one year are not amortised.
Debt instruments are subsequently earned al amortised cost, using the effective Inlèresl rale method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequendy measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
Critical accounting estimates and judgements
In the application of the charity's accounting PDlicies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The eslimales and associated assumptions are based on historical experience 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
eslimales 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 ftjture periods where the revision affects both current and future
periods.

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Donations and legacies
Unrestricted Unrestricted
funds
funds
2022
2021
Donations and gifts
Taxation recovered on GiftAid Donations
13,353,583 13,583,120
600,000
262,500
13,953,583 13,845,620
Other income
Total Unrestricted
funds
2022
2021
Gift Aid repayment Interest
142
Charltable actlvltles
Charitable Charitable
Expenditure Expenditure
2022
2021
Grant ftjnding of activities (see note 61
Share of governance costs Isee note 71
14,922,405 13,065,794
31,618
18,051
14,954,023 13,083.845
12-

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Grants payable
Charitable Charitable
Expenditure Expenditure
2022
2021
Grants lo institutions..
Mazon Umechia
CMZ Ltd
Mahayanol Halevi
M05dos Viznrtz l Monsey Bell Shemesh
Samjo Ltd
14,907,405 12,848,000
9,350
4,050
204,394
15.000
14,922.405 13,065,794
Support costs
Support Governance
costs
costs
2022
2021
Audit fees
Legal snd professional
Bank Charges
8,000
22,270
1.348
8,000
22,270
1.348
8,000
8,940
31.618
31,618
18,051
Analysed between
Charrtable activib'es
31,618
31.618
18,051
Tru$lee$
None of the trustees lor any persons connected wth them) received any remuneration, benefits or expenses
reimbursed from the charity dLJring the year.
13-

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Employees
The average monthly number of ernployees during the year was..
2022
Number
2021
Number
Total
There were no employees whose annual remuneration was more than £80,000.
10 Taxatlon
The charity is exempl from lax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo ils charitable objects.
11 Credltors: amounts falllng due wlthln one year
2022
2021
Accruals and deferred income
11,000
11,000
12 Related party transactions
There were no tlisclosable related party transactions during the year12021 - none).
13 Cash generated from operations
2022
2021
IDeficitllsurpus for the year
11,000,440)
761,917
Movements in working capital..
{Increaselldecrease in debtors
IDecreasellincrease in creditors
225,000
8,000
Cash (absorbed byllgenerated from operations
11,000,440)
994,917
14 Anatysis of changes in net funds
The charity had no debt during the year.
14-