Charlty mghtratlon numb•r 1176141 Company rnglstrntion number CE012577 (England and W910$1 LEHACHZIKOM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
LEHACHZIKOM LEGAL AND ADMINISTRATIVE INFORMATION Tru•t• Mr J Adl&r MrJ Gros Mr l J Feldman MIA M VLZg1 Charlty number 1176141 Prlnclpal addre 36 Warwid( Grove London E5 9HU Audltor Lopian Gross Barnett & Co 1$1 Floor. Cloister House veTsSde New 8alley Street Manchester M3 5FS
LEHACHZIKOM CONTENTS Page Truslefrl rlport Stgtemenl of Tru8tees' pOnsIbIl1e8 Indep8ndenl auditorfs r8F¥Jt Statement of financial actiNili8s Balance sheet Statement of cash fl5 Notes to the finanLyal stalèmenls 10-15
LEHACHZIKOM TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The tru$lees present their annual report and fmarKial Btalements for t year &ndad 31 December 2025. Thé finan¢i81318t8m•nts hav• prepared in accordance wilh acc4Junting pol¢ie8 eet out In note 1 to the financial s18tam8nts and comply with the chwitls govaming document. tho Charitses Act 2011 and "Ac£ounling arml ReF)orliThJ by charit$.. Sl¥l•m¢nl ol R9¢0mmend Pracli¢& applicab to charibes preparing their accounts in accorda wtth the Fknandal Reportlng Standard appllcaNe In the UK and Republic of IrelAnd IFRS 1021. {effeive 1 January 2019). Obl•ctlv•s and actfvlllo8 Th8 ¢h8rity'8 obS&cts are the advaeMent of the orthodox Jvwtsh fath. the rglief of F4)verty thg relief of sicne3s , poor health and okl age, in paitityjlar not limited to popl& living in Israd. The trustees do not anIvate any change$ Its these acvitses in tho futu. The truslees have paid due regard to guidance issued by the Charity Commi88itin l) dectdlng what aVIlle$ Ihe tharity should underlake. A¢hl•v•mgrt¥ and p•rfornMnc During the year the Charity contiThJed ts philanthropic actwitiés in Support of pro810n8 of bas ne88ttle$ for the poor and r81iof of sid(ness and di5abiril. The chartty recgivgd £15.231,135 {2024'. £12,988,49n in thjnations and gift during the year, £nil12024.. £8,596) in other income and £15,299,01712024.' £13.555,747) was poid ovt by way of grants and SUPFK>rt costs. All gran18 were madg in line with Ihe staled objects of Ihe charity. Flnanclal Y•vlow It is the poliGy of Ihe charity that unrestricled fijnds which have not been designaled 8 4)orAft Use sh(xJld be mntained at £15,000. The trustees +xnsider that reserves al this level will erK8ure that the charity can connue its chariiable activilies. This level of reseryes has been maintained throughout the year. As at 31 D8eamber 2025 the charity has total free seS of £24.14212024.. £92,024}. The Irustaes are satisfiad wilh tha rnS[S for the year. The Irustgos have a$sg$sod Ihg major rfsks to whkh Ihg tharlty exposed. aThJ are Satisf that systems are in plac8 to mitigate exposLwe lo thè major risks. Stru¢lyr¢? 9ov•m•ne• •nd m•n•g•nnt The tharity is controlled by ts governing document. a constitution (Foundation M¢)deD dwm$nl datsd 2nd O¢tob•r 2017. and constitutes a Charttable IrKorporated Organlsali¢)n ICIO). The day lo day affairs of the Charity are administered by the Board of Tru3lee8. li 15 not rjjrrenlly the intention of the Tru51ees of the Charity to appoint new trust$. Should th• ¥lualicm ¢hanga li the futurè. the Trustees wll 4Jply sullable recfuftment and tralnlng procedures. None of the Trustees have any benefirAal intere8t in the Charity. The tru51ees who served duriThJ the year and up lo ihe dale of Signature of the fin¥nLaal $tat•m¥nts w•r•: Mr J Adler Mr J Gr06S Mr l J Feldman MrAM Vvzel In aCt0rdan with the companvs artides. a resolut proposlng that LoFlan Gro88 Bamett & Co be reappointed as auditor of the company will be pul at a General Meeting.
LEHACHZIKOM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Dlg¢loswe of Infommtlon to audltor Each of Ihe trustees has ctJnfimi8d that there 15 no information of whith they are aware whth is le¥0n1 to the aud, but of which th• auditor unoware. They have further conffim&d tho1 they have takgn appropriato stops lo identify such relevant information and to estabfish thal Iho audrtor is aw•r8 of sh infomiation. The Trustees, report was approved by the Board of Trustees. Mr l J Feldman Dale.. 2010712026
LEHACHZIKOM STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees are responsibl8 for preparing thè Trustsè8' Report and the flnanc4al 81alemgnts in grdon with appli¢at4e law and Uniled KiThJdom AwuntiThJ Standards (United lfjngdom Gan¥r¥lty A¢eept8d Aecounting Prac#1). The law 8ppli¢ablo to th8rtty•$ in England and Walès rnquiros th8 trusta8s lo pr8pare financial statements for each flnanc4al year which gwe a truè and fair view of the stale of affaits of the charity and of the incoming Tesources and application of resources of the ¢harrty forlhat year. In Preparing these financial stal8m8nts, the trustses are required to.. sel8Ct suitabla aco)unting poliLyes and then appty them nstent,. - obsarv8 th8 mathods and prfncJples in the Charities SORP,. - make judgem8nts and estimates that a reasonable aTrJ prudent.. - slate whether appli¢abk aoGounting standards have been followed, subject to any matsri81 departur&s disdosed and oxpkgined in th¢ financial $tstements.' aThJ - prepa th& finaniial statamènts on th8 goin9 ¢0M basis unless it 1$ Inappropriatè to pres? Ihal the charfty will conllNe In operatlon. The Iw8tees are responsible for keeping 8uffici&nt accounllng records that dlsdo89 with reasonatAe accuracy at any time the )Inancial position of the charity and enable thgm lo Ihat the finan¢ial stataments clp with the Charitses Act 2011, the Charlty {Atcounls and Report81 Regukqtlons 2008 and the provlson$ of Ihe trust deed. They also responsit48 for safeguarding the a56ets of the charity and honcs for laklng reasonablg stgps for the preventton and dg18Gtion of traud and other irreguLqrilies.
LEHACHZIKOM INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF LEHACHZIKOM Oplnlon We hove oudited the finandal statements of Lehachzikom (the 'chwity'l for the year ended 31 December 2025 which comprise the 51atemènt of finandal aeANibe5, the b818nce sheel, the 81omonl of cash llryws and nol85 to the na181 statements, indudlng significant accounng policies. The finaniyal reporting fromework th ha5 been api?d in thglr preparation 1$ applicable law and United Klngdom AcUnlin0 Stsndards, induding Flnancial Rtrw)rting Standard 102 Thè Financial R6porting Standèrd 8ppfv.cabb in the UK 8nd Repulth of IrglanLI (United KInM Gengr8ltyAc¢eptedAcoounling Practi¢o}. In oplnlon. the financial statements.. give a true and falr eW of the slate of the tharitys aTrdirs as at 31 DeCeMr 225 and of bts ineoming resources 8nd applicati¢)n of resour. for th¥ yaar then ended: have been propèrty kYgpar8d in &cordanc• wilh United K#igdorn Generaly Aecepted AcuntIng Practi¢e,' and hove been prepared In accordan with th& CharitiesA¢t 2011. Basls for oplnlon We ¢onducted our audit in accordance wllh International Standards on Audn9 {UK) IISAS (UK)) and appllcable law. Our responsibibtiès under th&%e stsndards are fvrther d•s¢ribed kn the Audilorfs rnsponsitjllitses lor the audil ol lh6 finènci81 ststentents se¢tion of our report. We arè Independent of the charfly In accx)rdon¢8 wilh tha ethical requiremerrts that are relevant lo our audit of th& financwl $tst8mants in the UK, indudSng the FRC'S Elhi¢al stande¥d, and we have fvEfilled our other elhical responslbllities in 8Ctordan¢a th Ihg$e rgquiTemenl$. Wg believe that the audtl evRlence we h8Vo obtainèd is sunkaenl and approprfate lo prowide ¥ basis for our opinlon. Conclu•ioM rolallng to golng con¢wn In dng the financial statèments, we have conduded that thè Trustees, use of th• going ¢oncem bays of accounting in the preparation of the financial ststements is opproprlatg. Based on tho work we have pgrfomwd. we have not idenlffied any materral uncertainties relang to oventg or conditions that, individualty or ¢olladively. may c88t signrficant doubt on the charrty's atslty to CntInUe 46 a gng eoncem for 8 period of al least months from wh8n the financial stslem8nts we aulhorised for issue. Our Tesponsibilils and the re8ponsibilities of the InJ$lees with respect to goiw con¢em are de8Ctibed in the relevant sedions of this rep)rt. Oth•r Informatlon The other irrfomiation compr18e8 the Informati induded in the annual r9Pgrt other than th& finanThal slalem and our auditor8 report IheTton. Thg trustees are ro$ponSib for the othar information ¢ont8ined within the annual report. Our opinion on Ihe finanrial Statements does not eover the olher Information and w8 do not express any f¢ym of assuTan¢e condusion thereon. Ow responsibility is lo read the othw information and, in doing , consider whether the other Information 15 mat•rially inconsistent with the finala7 ststemenls or our knedge obtaingd In th8 COUf3e of the audit, OT Othèrn¥ise appears to be materially misstated. If wa Kfenify such malgrial inconsislaneies or apparent matsrial misstatements, we are requir•d to dotennine wh¥lher this glves rf8e lo a material mSsstatement In the finan¢ial statamenls themselves. Ef. based on the work have perforned, we condude that th¥rn is a material misstslement of ih18 oth&r wfftJrmatAx, we arg 19qr8d to reF4)rt that faca. We have nothing to Teptsrt In th18 regard. Matt•rs on whleh w• ar• requir to Yeport by exc•pllon We hava nothing to report in r&8pect of the fdkJwin9 matters in relation to whth the CharTbe5 (Accounts and Reports) Regulations 2008 requires us to rert lo you if. in our oplnlon.. the inform•tkn gNen In the financial statements Is Sn¢onsistent in any materbal respèct with the Trustees, r8POrt', or sufficient occounting record$ have not beèn kgpl.. or the flnanaal $latsments are not in agreement with the a¢untIng records" or we ha not recelved all tho fOrmatiOn and gxplanations we requlrg for our audrt.
LEHACHZIKOM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF LEHACHZIKOM R••ponilb1lftl of tsw•tse• As explained more fulty In the s&1tonI of TnJste05' r8sponslbltllles, tho trustees are fesponsible for the preparglK)n of the fInanal stal8mgnts and for being satisfied that they give a true and fair view, and for guch Inlernal control as the tru$tee$ detemiine is neGessary to enable the preparation of financial $tatemonl8 Ih81 affj f from material misstatement, whether due to fraud or eor. In preparing the financ4al stat8ments, the trustees are sponsibla for assessing tha chaiity's ability to ntinUe as a goiThJ concem. disdosing. as applicablè. matt8TS related lo goin9 ¢one8rn and uslng thè going conc8m basis of Bcccuiting unlass tho tru6t8es eilher tend to c•ase oporations, or havo no realistic all¥malNe bul to do so. Audllorfs rnsponslbllldo¥ for th• udlt of th• Iln4n¢hl •tt•monts We have been ar4)¢ynled a$ auditor under section 144 of the Charitias Acl 2011 and rgport In arcordance wlth the Ad and relevant reyulalion$ made or h•n9 efftr¢t thwund•r. Our objectives are to obtain re¥$tsnablo assurance about whether the finand•l ststem&nts as a whol8 are free from material misstatemènt. whether due to fraud or error. and lo 188ue an 8uditoV$ rep(t that indudes our Onn. Reasonable assurance is a high level of assuranc but is not a gu8r8nt¥e that an audrt conductad In accoTdanc8 wth ISAS (UK) will aPways delect a materia misststemenl when it eSts. Misstatements ari$8 from fraud or error and are cOndered material rf, individU[Y or in the aggregatè, they coubj reasonably be expected lo Inlluen the eGonomt ded$lon$ ol users taken on basis of Ihese fmancial slatemenl8. Irreguk4rrtre8. Including froud. are instsnces of n0CoMlance wrth laws and regulations. We dttsign procedu$ in line wtth our re$ponsiblittes, to d81od material misslalements in resped of irregularities, including fTrwJ. The exbnl lo whic our pro¢edur8s are capablo of detectirKJ irwularities, induding fraud, is detailed bel.. We obtained an undwstanding of laws and r8gul•lK)n$ Ih81 aff•d the •nlity. focusing on those that had a dlrect effeia on th& f(nawal 8tal8ment8 orthal had a fundamentsl effe¢a on118 operotion& . Where consldwed necessary we errf4ulred of those tharged wth g¢Mrn8nr, reviewed coThesFondence and revd meeting minute8 for wden( of non-¢omplianc& wth relevant laws and rggulallon$. gatned an under8t8nding ol the controls 8nvSronmenl whlth Indud98 the wlrols in pro to prev8nt and d8lect fraud. We enquired of IFio3e charged with govem4n¢• about any ineidenc8s of fraud that had tsken place durtng the accounllng pe0d. The risk of fraud and non•comFAiarKe with laws and regulations w8$ dis¢u$$d within th• audit team and te81s were planned and p8rfonned to address these risk8. We revifftd 11nanc4al Statements dl8¢108ure8 to as8es8 comk48n¢e wmh relevant19WS gnd regulattons. We enquired of those charged with governance about actU818nd potential lib9ation and daims.. We performed anatytical procedures to identify wy unusual or un•xpet¢d rnlalionship8 that might indKat8 rtsks of maletsl m1s8tatemenl due to fraud. In addreuing the risk of fraud due to m81Wg¥menl ¢)v•rrid¢ of intèm81 eontrols we tested the 8pproprTalenes8 of loumal entries and a88e8sed whethei the lud9ements mode in maknng ac£wnting •slimales wgrtr Indicati of a ¢tlia1 bi8$. Due lo the inherent Ilmhallon$ of an audit, there Is an Unavoidab rf$k Ihal we may not have detected 50rne m81trri8l misstslements in thè finanaal ststèments. though we have ProplY anned and performed our audit In accordance wllh 8udlUng stand8ril8. For ex8mp19. 0$ wtth any 8udit, thgr8 remained A higher risk of non41etection of irrègularibès, 8$ thès8 may involw eoNusion, for90ry, inlentional omissions. misrBprosenlations. or the override of Inlem81 ¢ontrols. We A not sPonSible for pventId fraud or non-compliarL Mth laws and regulat)n3 and cannot be expg¢ted to detect all fraud and non-compliance with laws and regulations. A further 8ption of our rè8pon8ibilili88 18 avalablo on the FlnKlal Reportlng Cound'8 Webs0 at.. httpsjl www.frGorg.ukJaudilwsresptsn*bilili?$. Thk% de6¢riplion fomi$ part of our audito¢$ wort.
LEHACHZIKOM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF LEHACHZIKOM ¢)th•r matt• Your attenlknn is drawn lo the that the charity has prepared finanryal statements In aco)rdonce with"Accounling and Reporting by charit$: Statemènt of Recommended Praclice appltcablo to dritIeS preparfng their a¢¢ounls in accordance with the Financial Reportlng Standard aprAlcablg in the UK and Rapublic of Ireland IFRS 102}. (as omerKled) prèferencg to the Accounting and Reporhng by Chls." Slatemgnt of ReGcAnmfrnded PractKe issued on 1 April 2005 which is refeffed to in th& extant regulation$ bul has now been withdravm. This hos been dono in ord9r for the ffinanclal statemen18 to prowde a truè and fail vw in accoidanco with current G8noralty Awted Accounting PractTh. 118e of our report This report is made solely to the tharity's trustees, as a body, in aixordartce with Part 4 of the CharNle$ IAeLounts and Reports) Regulations 2Q)8. Our audit work has been uThYertaken 80 that we might stale to the chariils trustees those matters we are required to stsle to them in an audrtorfs repori 8nd for no other purpose. To the lulest exlenl permitted by we do not 8¢cepl or assume responsibilty lo anyone other Ih8n the charity and the charW$ trustees as a body, for our audit work, for this report, or lorthe OnionS we hgve fomwd. Nathaniel Davldson BA {HonB) ACA IS•nlor Slatutory Audltor) Lopiin Gm*• Barnett & Co 2010712026 Chart•red A¢¢ountsnts stalutory Audltor 1st Floor. Cloi8ter House Riverside New B8il8y Street Manchest M3 5FS Lopian Gro8$ Bamett & Co Is eligible IOT appotr)tm8nt a5 auditor of the charfty by •Artue of 5ts 8lh)ibilty for appoinlm$nt as auditor of a ¢ompany under 8eclicfj 1212 of the Comp8nigs Act 2006.
LEHACHZIKOM STATEMENT OF FINANCIAL ACTivrriES {INCLUDING INCOME AND EXPENDITURE ACCOUIITI FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•stricted Unrnstricted fund• fvnds 202S 2024 In¢omo and •ndowmonts from: Donatn8 and leg$ Other inojme 15,231,135 12.988.497 8.596 Total In¢om• 15,231,135 12,995.093 Expenditure on: Charitable a¢tMI 15,299,017 13,555,747 Totsl •xp•ndliw• 15,299.017 13,555,747 N•¢ oxpondltyrn and movomont In funds 167,882) 1500.8541 R•¢onclllatlon of fund•: Fund baLan at 1 January 2025 92.024 652.678 Fund balan¢•J at 31 D•c•mb•r 2Q15 24,142 92.024 The slalement of finanrAal athities indudes all gain8 and losstt recognl$od In the year. All Income and expenditure dorive from continuing actwths.
LEHACHZIKOM BALANCE SHEEr AS AT31 DECEMBER 2025 202S 2024 Nots$ Currnnt *Mel• Cash at bank and in hand 34.642 111224 Cr•dltorn: amounts f•lllng due wlthln ono y•ar 11 {10.500) (192CQI 24.142 92.024 aM¢ts excluding p•nslon liability 24.142 92,024 The fund• of th• charity Unre8trbcted fund5 24.142 92,024 24,142 92,024 2010712026 The financial 8talements were approved by the trust$ on......... Mr l J Feldm Trusts•
LEHACHZIKOM STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Notsg Cuh flowg from op•rnting adivitie# Cash absorbed by opernlitins 15 176,582> 124269) Not cash uB•d In Inv•stlng activilie• Not ¢uh u•od In fln•n¢lng a¢llvStl•$ N•t docvmm In ¢•¥h *nd u•h wlv4hnts (78.5821 (24,2691 Cash and c88h equNalents al begiming of year 111.224 135.493 Cash and ¢ash gqufval•nts at •nd of y•ar 34,642 111,224
LEHACHZIKOM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Aeeountlng poll¢l Chailty information Lèh8¢hzikom Is a Charitable Inrporated Organi&ion. 1.1 Accounting conv•ntlon The finon¢ial slalernents have en prepared in acajrdance wfth Ihg charfvs gcivemlng do¢umenL lh& Ch8rille$ Act 2011. FRS 102 Yhe Financial Reporting Standard applicablo in the UK and Republic of Irttlan rFRS 102? and the Charities SORP 'Accounting and Reporting by CharfJ08'. Statement of Rmrnened Practice applicable lo charities preparing their accounts in ac¢ordan¢s wrfh the Finanrial Reportirvj Standard applicable in the UK and Republi¢ of Ireland IFRS 102)" leffeciive 1 January 2019). The charity kn a Public Benefit Entity a$ defingd by FRS 102. Tho finan¢ig1 statemen18 have dep8rted from th8 Charit8 (Ac(>Junts and Reports) Rewl8li$ 2008 onty lo tha 8xt8nl raquired to provide a Irue and fair view. Thi5 departure ha$ Involvgd folk9n9 th& Statfrm9nl of Re¢ommended Prnctlce for Chare$ applying FRS 102 rather than the Yeon of th¢ Statemént of Rgcommèniled Practice wlwch 1$ referred to in the Regulations but which h88 8in¢e be&n wrthdrawn. The Statements are prepared in sterling. whkh 58 the fvnctsfA1 currency of the tharty. Mc41etsry aMOts in thes8 finandal statements aro roundgd lo the rbgarest £. The finarjaI statements havg tgn prepared er the hlslorfcal 81 ts)nv8ntion. The principa ac£cyting Fdic4es adoptad aT8 Sat out law. 12 Golng ¢on¢em Al lh8 tim8 of approng thg flnond81 slatemenls, th& Iru8tee8 have a reasonable eXpecIat that the charity has adequate r&sourees lo u>ntinu& in operational eK8len¢e for the foreseeabl8 futurg. Thus Ihe trustee$ continue to Adopt the going ¢Mcm bau18 ol accounting in preparlng the financial statements. 1.3 Chaiitablg lund unreStrt8d fund$ are #vailable lor use at the discretion of the trusl8*s in fvrtherance of thelr chatltat4e objè¢iwgs unless the fiJnd8 have teen deslgnated for other purposes. Restrk#ed funds arè subjèct to spècific ndillOnS by donors or grantors as lo how they may be u5ad. Thg purposes and uses of the $tted fvnds afy sel out in the notes lo Ihe flnandal statements. Endowrnent funds arg ¥ublg¢t lo SpefiC ¢ondrtfjons by donorn that the captal Ist be maintaingj by the Charity. 1A In¢omlng rF¥ource• Incorne is re¢ognised when Ihg tharity fs legalty enlrtlad Its rt after any perfom)ance o)ndibons have been me( the amounts Can be Measur lIablY. arKI il 1$ probable that income will be recew. Cash donations are Tecognised on receipt. Other donations are recognlsed onc& thè chaiity h8s beèn nolifd of the donation, unless Ferformance conditions require deferrol of the amount. Inc(Jme tax recoverable in relatkjft lo donations receNed under Grft Aid or deeds of e4)venanl 18 recognlsed at the Ume of thè th)nalton. Legaa&s ar8 renised on rec¢ipt or otheiSe rf the tharity has b88n notified of an iMpding dislribubon, the amounl Is kTh)wn. and wlpt is expècted. If amount is N)t known. the legacy 1$ treated as a conlin9ent ass8t. -10-
LEHACHZIKOM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
ACCInI19 polkl•$
IContiTruèdl
1.6 Expandlr#
Expanditurg is aoUnted for on an 8¢truals basis and has been da88fflerJ under heading$ that aggregate all
cost related to the category. ere c0818 cannot be direcuy athibuied to partKular headlng$ Ihoy have been
alocalgd to actmties on a basis ctsnsislenl 7•Alh th8 U80 of resources.
Grnnt maklng pollcy
The trustees will judge ea¢h application for a grant on ts mwit. It wdl assess Wher the 8ppllcalkn fals
within the remll of the Cttarfty.
Th• trust88s will aiffl to rneet wulady the intention of assessing each orant appllcation.
1A Cash and ¢a•h gquivalents
C88h and cash equivalents include cash in hand. deposhs held at call with banks, other short-t&mi Ib]uid
inwslm&nts with original malurilies of three months or18$$, and bank overdrafts. Bank overdrafts are sh¢Jwn
within borrtiwngs in ¢urTent liabilities.
Basic ffnwKial4ss•ts
Bosie finanL#al assets, which incjude debtor$ and ¢ash and bank balances, are InNlalfy measured at
tran$tIOn pwice Indud9 transaction costs and are 8ubsewenUy rried at amorlised cost using the gffgdve
tnlergsl method unless the aThangemenl ctsnslitul8s a financing tranSaCtn. where thè transaction is
mè8sured at the present value of the ftrture receipts dis¢ount&il at a Mae( rale of interest. Finano81 assets
cl888ifie
LEHACHZIKOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Donatlom and legacle• UnrKtrict•d Unre¥trithd funds funds 2025 2024 Donalicfis and gifts Taxafjon remred on GIftAh1 Donalbns 14,231,135 12,986,497 1,000.000 15.231.135 12,986.497 Other income Unrnstrlct•d Unrnltricted funds fund$ 2025 2024 Interest on Grft repayment 8,593 Exp•ndlbJr• on charltablg athlll•s Charitable Charitable attlvlti ¢tlvltl•$ 2025 2024 Dirn¢t ¢osts Granl funding of a&iMt5 Isèa note 6) 15.287,050 13.552.800 Share of swtsrt and governanct eosts (see notè 71 Govemance 11,967 2,947 15.299,017 13.555,747 An•tyh by fund Unr8strKtod lunds 15,299,017 13,555,747 Grnnts payabl• Charltabl• Ch*rltab Exp1ndlr0 Expgndliurn 2026 2024 Grdnts to institLrtions'. Mazon Umechia 15,287,050 13.552.800 12-
LEHACHZIKOM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 Support costs allocatsd to actlvlti 2025 2024 Governan costs 11.967 2,947 Analy8•d b•iw•en: charitab actmlies 11.967 2,947 2025 20Z4 Gov•rnanc• costs comprist: Audit fees Lagal and prof8ssional feas Bank charges Sundry expenses 9,000 9.0 17,500 1,147 300 1.167 1.800 11.967 2,947 None of the trustees lor ony p*rsons ¢onn•dad with thaml racaiv•J any remuneration. benefits or exwn$8$ rekntAJrsed trom the charlty dudng the year. Employ• Thg aragO monthty numb8rofemployees duriro the yww•$: 2025 Mumb•r 2024 Numb•r Totsl Thgre were no employoes whose annual reMUneraln w•$ mor• Ihan £60.000. 10 Taxatlon The tharity is exempt from tsx on in¢om8 and gains faning within section 505 of the Taxe5Ad 1988 or 8ecth)n 252 of the Taxation of Chargeable Gain8Act 1992 to the exisnt that these are applied to its charitable objects. 13-
LEHACHZIKOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Cr•dltorn: amounts falling du• on• year 2025 2024 Trad¢ iyedilo Ac¢wals and deferred Incomè 10,500 10,200 10.500 1921)) 12 Unr•tri¢t¢d funds The unrestricted fund$ ¢)f the Gharfty comprfse the unexpende(I balances of donations and grants whth ¥e not 8ublect to specrfic ¢onditb)n$ by donors and grantor8 as to how they may be used. These indud designated funds whi¢h have been sel aSKle out of unrpsbicted funds by the trustees for Sl)fiC PLtrFoses. At 1 January 2025 In¢omlng Rlre•S At31 mourc• •xp•nd•d O•c•mber 2026 General funds 92,024 15.231.135 {15,299.017) 24.142 prlOus year. At 1 January Incoming Resour¢•s At31 2024 rnBourc•8 9wndod D•G•mbgr 2024 Gèneral funds 652.678 12,995,093 113,555,747) 92.024 f3 Events aft•r th• r•porllng dat• There were no post balan sheet events wN¢h reqLire dis¢losure at the balanc sheet dale. 14 Rdatsd p•rty tran8aGtio There were no di8cb8able related party Iransa¢tbn$ duri¥J tho y•4r12024- none). 15 Ca¥h absorbed by op•Ation• 2025 2024 DO1 forthe year (67.882) (S.654} M0MOnts In workSng capltal: (Increase)Idecreas¢ in debtors (Deueasel In creditors 581,250 144.865) {8,700) Ca•h ab¥orb•d by op•rntlons 176.582} (24.289) 14-
LEHACHZIKOM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEAIBER 2025 16 Analy¥l$ of ¢hangos in netfunds Tho tharrty had no materia debt durSng th& r. 15-