Charlty reglytratlon number 1176141
Company r•glstratlon numb•r CEO12577 (England and Wal•sl
LEHACHZIKOM
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

LEHACHZIKOM
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr J Adler
Mr J Gross
Mr l J Feldmon
MrA M Vizel
Charlty number
1176141
Prlnclpal addres•
4 Rav Pinter Close
London
N16 58F
Audltor
Lopian Gross Bamett & Co
1st Floor. Cloister House
Riverslde
Naw Balley Street
M8nchesl8r
M3 5FS

LEHACHZIKOM
CONTENTS
TnJste88' report
Statomont of Trustees, reBpoll8lblllbe
Indep8ndent 8udIto￿8 report
stal8ment of Ilnunrlol othlt4e$
Balance
Statement of ca8h flows
Notes to the financlal statements
10-14

LEHACHZIKOM
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and financial sLatem8nts for the year ended 31 Dacember 2023.
Th8 flnancial stalemenls have been prepared in accordance with the accounting policies sel out in note 1 to the
financial slalemenls and comply with th8 charitls governing do¢umenl, the Charities Act 2011 and "Accounung 8nd
Repo￿ng by Chariti8s.' Statement ol Recommended Pracllce applicable lo charitl8s preparing thelr accounts in
accordance wlth the Financial Reporting Standard applbcable in the UK and Republic of Ireland IFRS 1021.
leffectlve 1 January 20191,
ObJe¢tlv•s and actlvltl•s
The charity's objects are the 8dvancemenl of the orthodox Jawlsh faith, the reliof of poverty and the rellef of
sickness poor health and old age, In particular but not limited to peoF4é living in Israel.
The IN$lee¥ do not antidp818 any ch8nses lo the88 activillgs In the future.
The trusl8es have pold due regard lo guidance issued by the Charity Comrnisslon In deciding what 8Ctivilie$ the
ch8rf1y should undertake.
A¢hl•v•mont• and p•rfomi•nc•
Ourlng the ye8r the Charity conllnued ils philanthropic activili?s in support of provisions of basic nece5sllS88 for the
poor and reliel of sickness ond disabilllie8.
The charity received £14,054,5121£13,953,583 . 20221 In donalions and gift aid durlng the year and £13.408.662
<£14,954,023 - 20221 was paid out by way of grants and support costs. All gran15 were made in line with the stoled
objects of the charlty .
FlThancl•l revl•w
11 is the policy ol the charity that unr&8lricled funds thich have not been design81ed fcr a specific use should be
maintained at £15,000. The trustees consider that reseN8S 8t Ihls level will ensure that the charity can continue ils
charkable acti￿lIes. Thi$ level of reserv88 has been malnlalned throughout the yèar.
As al 31 December 2023 lh8 charity h88 totsl fre8 reserv88 of £652,6781£6,828- 20221.
The trustees are satisfieij wllh the results for tha year.
The trustees have assessed the major risk8 to which the charlty is exposed, and are satisfied that systems are In
place lo mitigate exposure to the major rlsks.
Structur•. gDv•rnince Nnd manag•m•nt
The charity 18 controlled by ils governing documonl. a constltutson (Foundglion Model) document dated 2nd October
2017, and conslilules a Charitable Incorporated Ofganisalion ICIO}.
The day lo day affalrs of the Chorily ar8 adminlst8red by tho B08rd of Trustees.
It is not curronlly th8 intention of the Trustees of the Charity to appoint new Iruslees. Should the sStuatson change in
the future, the Tru8le?s will apply suitable ￿cruItMent and training procedures.
None of the Trustees have any beneficlal Interest in the Charity.
The Iruslees who seryed during the year and up to the dale of Slgnature of the financial slalements were:
Mr J Adler
Mr J GTOSS
Mr l J Feldm3n
Mr A M Vizel
In accordance with the companvs articles, 8 resolvtion proposing that Loplan Gross 8amett & Co be reappointed
as auditor of the company wlll be put at a G8ner81 Meeting.

LEHACHZIKOM
TRUSTEES, REPORT {CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
Dbb¢10•4n ¢1 InfoMi•llon to •udltor
Each ol thB trn$te￿ ¢rffifim•d that th•r• no of vthlL* they $r• war• ¥Jl*th Is ielevlnl to lh•
Butht, bul ol whkh the •udlor Is unawarè. Th•y havo luther confirrn8d that lfrrfy have token approprtplg ¥t•pi to
IdBnlfy iuch r81ov8nl Intmauon and to •itsbh'sh that th• audrtor i• aw8ra of such Inform•lim.
Th• Tr￿ta•1' reporl waj approNYd by the eoard ofTN8t•M.
Mi l J F•￿m￿N
29 October 2024

LEHACHZIKOM
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trust88s are respDnslble for preparing the Trusl895' R8port and the flnanclal statements In 8ccordance wllh
appllcable law and United Kingdom Accounting Standards IUni18d Klngdom Generally Accepted Accounting
Practice).
The law applicBbl8 to charities in England Bnd Wales requires the trustees lo prepare finan(¥al 8tatemenls for eac
linanclal y88r which give a true and fair view of the st8te of affairs of the Gharity and of tho Incomlng resources and
appllcalion of resources of the charity for that year.
In preparlng these financial slatemenls, the trusl6es aro requiretl lo:
select 8ull8ble accounting polSci88 and then apply them conslstenuy.,
- obseNé the méthods and principle8 in the Charftles SORP.,
make judgements and eslimales that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject to any malèrlal departures disclosed
and explained in the financial stalemenls,. 8nd
prepare the nnanclal 9181emenls on tha going concem ba818 unloss It is inappropriate lo presume that the charity
will continue in operation.
The Irusteeg are responslble for keeplng sufflclenl accounllng records that dlsclose wlth reasonable accuracy al any
lirne the Ilnanclal position of the ch8rlty 8nd enable them to ensure that the flnancial slalemenls comply wSlh the
Chadlies Act 2011, the Charlly IAccounl8 and Reports) RegulalSons 2008 and thè PTovisions of the Inj81 dèad. They
arè also responsible for safeguar(ling the a868ts of the charity and henGe for taking reasonable steps for the
Pr8Ven￿On and d8leclSon of fraud and other irregulatlll88.

LEHACHZIKOM
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF LEHACHZIKOM
Oplnlon
INe have audlled the financlal statements of Lehachzikom Ilhe 'charity'l for the year ended 31 December 2023
which compTlSe the 8tstement of fin8ncial aclivilies, the balance sheet. the slalemenl of cash flows and notes lo the
financial statements. Sncluding slgnificanl accounting poliri8s. The financial reporting framework Ihat has been
applied in their preparation is applicable law and Unitod Kingdom Accounting Standards. including Finanual
Reporting Standard 102 Th& FAnancial Reporting Stendard applicable in the UK and R8public of Ireland (United
Kingdom GenerallyAccepled Accounting Practice).
In our oplnSon, the financial ststernents..
give a true and fair view of the slal8 of the charity's affalrs as al 31 December 2023 and of ils incoming
resources 8nd application of resources. lor Ihg year then ended.,
have been propèrly prepared in accordance with United Kingdom Generally Accepted Aecounllng Practlce.,
ond
have been proparod In accordanc8 Wlth tha r8quirements of the Chadlles Act 2011.
8••1s for oplnlon
We conducted our 8udll In accordanc8 With Inlern8tion81 Standards on Auditing IUKI IISAS IUKII 8nd appllcable
law. Our responsibilllie8 under Ih¢Js& standard5 are further dfjscrlbad in the Audltors r8sponsiblllti8s lor the eudll of
the financi81 sl8tem8ntS 88Ctlon of our r8port. We are indepandent of the chartly In accordanc& with the ethical
requirements thal are relevant lo our audit of the financial statements in th8 UK, including th8 FRC'S Ethical
Standard, and w8 have fulfilled our other fjlhical r8sponsibiliti8s in accordance with thes8 T8qvirements. We bell8v8
that th& audlt evidence wo have obl8ined is sufflclenl and approprfatg to provlde 8 ba818 for our opinlon.
Concluslon• r•latlng to golng conc•rn
In auditing the financial slalem8nls, we have concluded th8t tha Trusle68' use of the golng concern bgsis of
occounling in tha preparallon of the fin8nclal stBlemenls is appropriate.
Based on the work we have perfonned. we have not identified any rnalerial uncertainlles relaling lo events or
conditions that, individually or collectively, may ca51 slgnificant doubl on the charfty's ability lo continue as a going
CO￿￿Tn for a perfod of al le881 twelve months Irom when the finanry41 statements are aulhorls•d for Issue.
Our responsibililles and the responslbllities of the trustees with respect lo going concem are described in the
relevant 88clions ol this report.
Other Infomi•tlon
The other inforrnalion comprises the information include¢J in the annual report other than the financlal st8lements
and our auditor'5 report the￿on. The Iwstees are responslble for the other Information contained w+lhin rhe annual
raport. Our oplnlon on the fin8nci81 statements does not cover the other infofmatron and w8 do not exprgss any form
of assurance conclusion thereon. Our r&sponsibilily is to r8ad the other informatlon and, In doing so, consider
wh8the¥ the other information Is matarially inconsislenl wlh the financial slalements or our knowledg8 obtained in
the course of the audit, or olhernists appears to be m8leri8lly misstated. If we identify such m8teri81 inconsistencies
or apparent material misslalements, w8 are required to determine whether Ihls gives rlse lo a material misslaternent
in the financial statements Ihomselves. If, based on the work w8 have perfomied, we concludo that there is
material misstalemenl of Ihl8 other infomiat'on. we a￿ r8qulr8d to report that fact.
We have nothing lo report in this r8gard.
Matt•rs on whlch we are requlr•d to roport by exception
We have nothing to report in respect ol the following rnatters in relation lo whlch th8 Charftses (Accounts and
Fieport51 Regulations 2008 require us to report lo you if, in our opinion..
th8 infomialion given in the financial statements Is inconsistent in any material respect wlh the Trustees,
report.. or
sufficient accounting rgcuds have not been kept,. or
th8 financial statements are not In agreement with the accounting records., or
we have not recelved all the information and explanations we require for our audit.

LEHACHZIKOM
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LEHACHZIKOM
R•sponslbllltles ol trusteos
As explained mor8 lully in the 5t8tem8nl of Trusto98' re5ponslblllties, the trustees ar8 responsiblo for the
preparation of the flnancial stalemonls and for boing satisfied that they give a true and fair wew, and for such
internal wnlrol as the tru5t8es determine is necessary lo enable the pr8par8tion of financial statements that are fr99
from material misstsl8menl, whether due lo fraud or error. In Preparing the financial st81ements. the trustees are
responsible for ass8ssing Ihe charfty's ability to continug as a going concern, disGlosing, as applicabla, matter$
related to going concem 8nd using the going concern basis ol accounting unless the Iruslees elther intend lo cease
Operations, or have no realistic allemalive bul lo do so.
Audltorfl re¥ponslbSlltles for th• audlt of tho Iln•nclal •talem•nt•
We have been appointed as auditor under section 144 of the Chankn'es Act 2011 and raport In accordance wilh the
Act and relevant regulations mad¢ or having effect thereunder.
Our objeth'ves are lo obtain reasonable 8ssurance about whethèr the financial stalernents as a whol8 affj free from
material mis5181emenl. whether due lo fr8ud or error, and to Issuè an Auditor's Teport that includes our opinion.
Reasonable assurance is a high level ol assurance bul Is not a gu8ranl8e that an audll conducted In accordance
with ISAS IUKI wlll always detect 8 m8lerial misslalemenl when il exists. Mlsslalements can ori5e from Iraud or
error and are considered material if, Sndividually or in the aggregate, they could reasonably be gxpecled to influence
the economic deu81ons of users tsken on the ba$1$ ol these fin8ncial slatemenl$.
Irregularities, indudlng fraud. 8rg instances ol non-cornpliance w41h18ws and regulaligns. We degign procedures In
line with our responsibilities, lo detect material misslalements in respect of Irregularities, includlng fraud. The extent
lo which OLJr procedurey are capable of deiecling IrregulArities. Including fr8ud. Is delallgd below".
We obtsined an understanding of laws and regulations that affect the entsly, focuslng on thos8 that had
irect effect on the financial statements or that had a fundamental effect on its operaliDns.
Where consldered necessary we enquired of those chorged wlth governance, reviewed correspondence
and revlewed meoling rninules for evidence ol non-compllance with relevantlgws and regulali¢Jng.
We gained an understanding of the controls environment which includes the controls In place lo prevent
and detect fraud. We enquired ol those charggd with govemance aboul any incidences of fraud that had
rBken place durlng the accounllng period.
The risk ol fraud and non-compllance wlh 18ws and regulallons was d18cu¥sed wlthln the audlt team and
tests were planned and performed 10 8ddre8s Iheso rlsks.
We reviewed flnanclal statements d18closure$ to assess compliance ￿1h relavant laws and regulatlon8.
We gnquired of those charged with govemBncg about Octual and polentS01 Iltigallon and clBlm¥..
We performed analytlcal proc&dures to Id8ntsfy any unusual or unexpected relationships that might Indlc818
risks of material misstatement due to fraud.
In addressing th8 rlsk of fraud due to manBgemenl override of Internal conlrc4s we tested the
8ppropriatenes5 of journal enlrit8 antl ass8ssed whether the ludgemenls made in making accounting
estirnates were indicative of a potential bias.
Duo to lh¥ inherent limi18tions of an audlt, there is an unavDidable rfsk that we may nol have detected some
material misslaternenls in the financial statements. even though we have properly planned and performed our audit
in accordance with auditing standards. For exampl8, as with any audil, therg ramained a higher risk of non-dalection
of irregularities, as these may involve collusion. forgery. intention81 omissions, misrepresentations, Qr the override of
internal controls. We are not responsible for preventing fraud or non-compliance wlth laws and regulations and
cannot be expected to detect all ff8ud and non-cornpliance with laws and regulatioris.
A further description of our responsibilities available on the Finanaal Reporting Council'5 website al= https.'Il
wwJ.frc.org.uklaudilorsr&sponsibililies. This description fom15 part of our audilols report.

LEHACHZIKOM
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LEHACHZIKOM
Other rnJtt•
Your attention IB drawn lo the lacl that Ihg charity has prepared financial 5talernelllS in accordance wSlh 'Accounllng
and Reporting by Charities.. Siaternenl of Recommonded Praclice applicable lo charilies preparing Ihesr accounts In
accordance wrth the Fbnancial Repwting Standard applicabl& In the UK and Republic ol Ireland IFRS 1021" las
alnendedl in prelerence lo Ihe A￿oUnt￿ng and Reporting by CharilieB'. Staiement of Recommended Practice 188ue(J
on 1 April 2005 which is rel$rred 1¢ in the extant regulations bul has now been wtthdrawn.
This has been done in ord•r lor tho flnandgl $tatemenlS to provide a Irug and lair viow In 9¢cordance wSlh currant
Generalw Accepted Accounting Pr8¢tice.
U•• of our rnport
Thls report 16 m8d& solety to the charity's trustee3, as a body, in 8¢cordonce with part 4 of the ChArilies (Aceounts
and Roport81 Regulatlons 2008. Our audit WO￿ h88 been undertak•n so that ￿ mlght $181e lo the chartl15 trustee8
those m8118rs we are required lo slate lo them in Bn auditor's report and lor no other purpose. To Ihe lulla8t &xlenl
permitted by 18w. we do not accept or a58ume responsibllily to anyone olhar than the tharlty 8nd the charlty'¥
trustees 38 a body, for our audit work, lor Ihls f•ptK or for th8 opinions we h8ve formed.
Jd￿n S•llg BA ACA CTA DChA Isenlor Statutory Audltorl
lor and on behalf of Loplan GroAs 8•rn•tt & Co
30 October 2024
Chart•r•d Ac¢ount•nt•
statutory Audltor
161 Floor, Clolster Hou8&
River8ide
N•w 8glley Slrlel
Manche31•r
M3 5FS
Lopian Gross Barnett & Co Is 81igib18 foi appointment 85 auditor of the charly by vlrtue of Its ellglblllty for
appointmgnt 08 auditor ol o company under gecllon 1212 01 tho Companlas Act 2006.

LEHACHZIKOM
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 310ECEMBER 2023
Unrestrlcte(l Unr•$trlcted
funds
fund•
2023
2022
Notes
Incom• from:
Donallons and legaaè3
14.054.S12
13,953.583
Total Incom•
14,054,512
13.953.583
Exwndlturn on:
Charftable acllviti88
13,408,662
14.954.023
T¢)tal •xp•ndStur•
13,408.662
14,954.023
Net Incomell•xp•ndlturel and mov•m•nt In fund•
845,850
11.CKIO,440}
R•conelll•tlon of lundi..
Fund balances al 1 January 2023
6,828
1.007,268
Fund b•lan¢•• •t 31 D•G•mb•r 2023
652.678
6,828
The Statement of flnanclal ocllvities indude8 all gains 8nd Ios868 recognlsed in the year. All income and expenditure
derfve from continuing activities.

LEHACHZIKOM
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Cuvrnnt•M•t•
O•bton
C•6h At bwk ond In hnd
5B1,2SO
13J,4B3
17,028
710,743
17,828
on• yw
11
4.CdSI
111,CQO)
N•t ¢urr•nl •s••la
862.878
N•t ••••ts •xdudlnq p•n•lon Il•blllty
852,678
6.628
Tkn• l￿d• oflM
Uni•itiiol•d
852,6n
851,678
6,828
29Qclobtrf 2024
Th• fin•nd•l $i•t•mMtJ ware approv•d by the tru8t••• on.. ..
Mr l J F•ldm•n

LEHACHZIKOM
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Note•
Cash flo￿ from op•r•tlng •cllvltl•s
Cash generat8¢J fromllabsorbed by)
oparatlons
14
117,665
11.000,4401
N•t c•¥h u•od In Invostlng ACtlvltlo1
Not Ga¥h ui¥d In flThanclng actlvltl•s
Not In¢reasel{decrea80} In c••h •nd cA•h
•qulvalents
117.665
11,000,440)
Ca8h and cash equlvalenls 01 bgginning of year
17,828
1.018,268
Ca•h and cash •qulval•nt• •t •nd of y•ar
135,493
17,828

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
Charlty Infom)adon
L8hachzikom is 8 Cha￿tabl• Incorporated Organlsat60n.
1.1 Accountlng conventSon
The financial statements have been prep8red ill accordance with the charfty's governing document. the
Charitles Act 2011. FRS 102 "The Flnancial Repo￿ng Standard applScable in the UK and Republic of Ireland"
I'FRS 102.1 and the Charities SORP 'Accounting and Reporting by Chanlies.. Stat8ment of Recommended
Prackn"ce applicabl8 to charilieg prap8rfng their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021. {effecllv& 1 January 20191. The ch8rtty is a Public
Benefit Entity a3 dellned by FRS 102.
The financial slal8menls have departed Irom the Charitl8s (Accounts and Reports) Regulations 2008 only lo
the extent required lo provide a true and lalr vlaw. This departur8 has involved following the Slalemenl of
Recommended Practica lor charilles applwng FRS 102 ralher than the version of the Slalemenl of
Recomrnended Pradoce which Is referred to in the Regulalons but which has slnce been withdrawn.
The financial slalemenls are prepared in sterflng. which is th• functional currency of the charity. Monetary
amounts in these financial statements 8re munded lo the nearest £.
The financlal s18léménls have bean prèpared under tha hi81oricBI cost convention. The principal accounting
polldg8 adopted are Bel out below.
1,2 Oolng conc•rn
At the time of approving the financial slalemenls, the Iruslees have a rea50nablè expéctallon that the charlty
has adequate resource5 to continue in operational existence for the foreseeable luture. Thus the trustees
ontinue lo adopt the going concem basis of accounting in preparing the finbnelal statements.
1.3 Ch*rlt•bl• fund*
Unre51rtcled lunds 8rts ava118ble lor use al the di$¢relion of Ihts Iru81888 in furtherance of their charitable
oblectlv88 unless the fund8 have been doslgn8ted for other purposes.
Reslrlcted fundg are subjecl lo specihc Cond1￿.0nS by donors or grantors a8 to how they moy be used. The
purposes and uses of the resldcted funds are set out in the notes lo the finanoal slalemenls.
Endowment fvnds are sublecl lo specific conditions by donor8 that tho eapltal must ba maintsined by the
charily.
1.4 Incomlng ruour¢o8
Incorne is recognised when the charity is legally enlSlled to it after any perfomiance conditions have been meL
the amounts can be measured reliably, and It is probable that income wlll be received.
Cash donations are rècognised on r&ceipt. Other donations are recognised once the charity ha5 been not￿fied
of the donation, unless performance conditions require deferral of the amount. Income tsx recoverable in
relation to donations received under Gift Aid or deeds of covenant 15 recognised at the ts.me of th8 donati￿.
Legacies ar6 recognised on receipl or otherwise if the charfty has been notffied of an impending distribution,
the amount is known. and receipt is expected. If the amount is not known, the legacy is trgated a5 a
contingent ass¢l.
10-

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng policle8
IContlnu•dl
1.5 Expendlture
Expenditure is acc¢Junted for on an occruals bas15 and ha5 been classifled under headings that aggregate all
cost related lo the category, Where costs cannot be direcuy attributed to partlcular headings they have been
allO￿ted to activities on a basis consistent with the use of resources.
Grant maklng pollcy
The Irust8es will judge each applic81ion for a grant on its merit. 11 will ass888 whether th8 application fall8
within the remit of the Charty,
The tNslaes will aim to meet regu18rly wth the lnlgnli￿ of 8ssessin9 each grant application.
1.8 Ca•h •nd Gash equlvalent8
Cash and cash equlv81ents Include cash In hand, deposll8 held al c811 wllh banks, other short-t&m liquid
investments wllh original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
wilhln borrowinos In current liabilities.
B•sle flnanclal •ss•ts
Baslc finandal assèts, which include debtors and cash and b8nk balance8, are Snlllally measured al
Iransactlon prlce Includlng Iransactlon costs and ar8 Subsequently carrled al amortlsed cost using the 8ff8clive
Inler8sI method unless the arrangem8nl consUlule5 a financing transac￿On, whèr8 the ITan5action Is
measured al the present value ol lh8 lulure receipts discounted al a market rate of interest. Financial asset8
da5silied as receivable within one year arg r￿1 amortised.
8831¢ Iln•n¢l•l Il•bllltl•s
Basic financial liabilities, inclu¢Jing creditor¥ and bank loans are inillally recogn18ed at transaction prlce unless
the arrangement conslllule8 8 fln8nryng Iransacllon, where the debt Instrument Is measured al the pr8senl
value of th8 future payments dlscounled al a markel rate of interest. Financial liabilities classified a5 payable
within one year arè not amortised.
Debt instruments are subsequently carried al amortlsed cost. uslng the effective interest rale method.
Trode creditors are obligations to P8y for goods or seThlces that have been acquired In the ordinary course of
operations from 5upplier5. Amounts payable are classified a5 current li8bilitles if payment is due within one
year or less. If noi, they are pwsented as non-cufrenl liabilities. Trade creditors 8re recognl$ed inlually al
transaction prlce and subsequently measured at arnortised cost using the effecilve interest method.
D•re¢ognltlon olllnancl•l Il•bllltl•8
Flnanaal liabilllies are derecognlsed when the charSty's conlroctual obllgallons expire or are discharged or
cancelled.
Crltl¢al ac¢ountlng e8tlrnat•8 and Judgements
In the application of the ch8rity's accounting pollcies, the trustees are required to make judgements, e8llmales
and assumptions about Ihg carrying amount of assets and Ilabilllles that are not readily apparent from other
80urce5. The eslimales and associated assump110115 are bas?d on hi51oriGal experien￿ and other faciors that
are considered lo be relevant. Actual results vnay differ from these estimates.
The 88tlmale8 and underfying assumptlons are review8d on an ongoing basis. Revisions lo accounting
estimates 8r8 r8cognised in the period in which the estimate is revised where the revision affects only that
period, or in th8 ￿riod of the revision and futu￿ periods where the revision affects botl) current and lulure
periods.

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Don•tlon¥ and logacl•s
Unr••trfct•d Unrestrlcted
funds
funds
2023
2022
Donations 8nd gifts
Taxation recovered on Glft Aid Donations
13.473.262 13.3S3,583
581.250
600,OOD
14,054,512 13,953,583
Exp•ndltur• on charltabl• •¢llvltl•¥
Charltablfr
•ctlvltl•s
2023
Ch•rltabl•
Jctlvltl••
2022
Dlrect cost•
Grant funding of activities Isee note 51
13,333,300
14,922,405
Share of ¥upport and gov•man￿ co•t• (••• not• 6)
Govem8nce
75,362
31,618
13,408,662
14.954,023
Analysis by fund
Unreslricled funds
13,408,662
14,954,023
Grants p•y*bl•
Charmablo CharStable
Exp•nditure Exp•nditure
2023
2022
Grants to instilLrtions:
Mazon Umechi8
sam￿ Ltd
13.333,300 14.907,405
15.000
13,333,3CKJ 14,922.405
12.

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support costs allocat•d to advltl
2023
2022
Govemance costs
75,362
31.618
An8ly¥od bth•en:
Cha￿table activlties
75,362
31.618
2023
2022
Gov•vnanc• co•ts cofftprls•:
Audrt fee8
Lagal and prof8ssional fees
Bank ch8rge8
Sundry expenses
8,000
59.965
1,197
6.200
8,000
22,270
1,348
75,362
31,618
Tru•t•••
None of the trus1g98 lor any persons connectad with them) recelved any remunerailon, beneflts or expenses
relmburse(i from Ihe charity durlng the year.
Employe••
The average monthly number of employee8 during the year was..
2023
Nufflb•r
2022
Number
Totsl
There were no employees whose annual remuneration was mor8 than £60,000.
Taxatlon
The ch8rfty Is exempt from tax on IncrAne and gains falling wilhln sectlon 505 of the Taxes Act 1988 or sects'on
252 of Ihg Taxation of Chargeable Gains 1992 to the extent Ihal these arg applied lo charitable object$.
10 D•btors
2023
2022
Amounts falllDg duo wlthln on• year:
Prepayments and accrued income
581,250
13-

LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
11 Credltors: •mounts falllng due wlthln on• year
2023
2022
Trade creditor5
Accnjals and deferred Income
36,465
27.600
11.000
64,065
11.000
12 Unro•trlct•d fundi
The unreslrfcted fund$ of the charity comprlse the unexpendgd balance8 Of donallons and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These indude
deslgnoteLI funds whlGh have been set aslde out of unreslricled funds by the Iruslees for sp8aflc purp0898.
At 1 J•nu•ry
2023
Incomlng
ro¥ourc••
R•sourc•8
•xpond•d
At31
Dec•mb•r
2023
General lund8
6,828
14,054,512 113.408.6621
652.678
Pr•¥lou8 y•ar'.
At 1 January
2022
Incomlng R•source
r•sourG•A
•¥p•nded
At31
D•cemb•r
2022
General fund8
1.007,268
13,953,583 114,954,023)
6,828
13 R•lated party tr•ns8ctlons
There were no di8cIo8able related party transactions during the yg8r12022 - none).
14 Cash g•n•rated from op•r•tlon•
2023
1022
Surpluslldeficill for the year
645.850
11,000,440)
Movemgn15 in Working caprtal..
Ilncreasel in debtors
In￿ase In creditors
1581,2501
53,065
Cash gengral•d fromllab8orbod by) operatlons
117,665
(1.000,440)
15 Analysis of changes In not funds
The charity had no material debt during the year.
14-