Bais Tefilla Company Limited by Guarant¢¢ Report and Accounts 2910212024 Registered Number: 11214332 Charity Number: 1179122
BAIS TEFILLA Report and Atcount$ 2910212024 CoDt¢nl8 Company Information Members Annual RcFMIrt Independent Examiner's Report Statement of Financial Athivilies Balance Sheet io Notes to the Financial Statemeiits
BAIS TEFILLA Report Aceounts 2910212024 Compatty lllfomation Members: Michael Simmonds Yisro¢l Guttentag Avrohom Neumann Atcount4nts and Independent Examiners: G A Harris & Co Ltd Brulimar House Jubilee Ro&d Middletoii Manchester M24 2LX Regls¢er¢d Offlee: 7 B¢v¢ndon Square Salford M7 4TF Reglstered Number: 11214332 Cbarity Number: 1179122
BAIS TEFILLA Report and Aecoullts 2910212024 Member's Allnual report The Members M'ho are also directors for the purposes of company law, have pleasure in presenting their report and the unaudited financial statcments of the company for the period ended 2910212024. Members: The following persons served as members during the period. Michael Simmonds Yisroel Gurtenlag Avrohom NeU.an Ther¢ is no chief executive officer and the day to day affairs of the company are undertaken by the tnembers. There is l employ¢e who assists in administration. All major decisions are taken collectively by th¢ mcmbers and all of the members give of their time freely. The Mem1) are unpaid and details of any relaled paty transactions are dis¢losed as applicable in the notes to the accounts. Structure, Governanet #lld Managemellt: BAIS TEFILLA is constituted by memorandum of associaiion and is a company limited by guarnnte¢. It was incorpornt¢d on 2010212018 as a MpanY and the compally Iiumber is 11214332. On the ioth Jul> 2018, the company was granted ¢haritable ststus by the Charity Commission of England and Wal¢& charity number I179129 Recruitment and appointment of new members would be in line with the trust dea and with the consenl of the members. The criteria set for the suitsble candidate would bc someone who is sensitive to the needs and demands of tlie organisation. Risk Review: The Inembers have assessed the risks to which the Company is exposed. in particular those related to the operntions and finances of th¢ trust, and are satisfied that systems are in place to manage this. Objective8 Actlvl¢les: To advance the orthodox J¢wish religion for the beneflt of the public in &¢¢ordanc¢ with the principles of the code of Jewish law. (shulchan arJch).
BAIS TEFILLA Report and A¢eoullts 2910212024 Member'8 Annual report (Continued) Public Benefit: The members confirrtL that they hav¢ r¢ferred to the guidance contained in the Company commission's general guidartec io public benefit and in particular io its supplementary public benefit guidance on advancing education when r¢viewing tlie company's aims and objectives and in planAing futur¢ activities and s¢ttii)g grdn¢ making policy. Gr*nt Makillg Policy: The company is funded by dotLations. The charity gave no grant in the year in question. Achiev¢m¢nts aDd Performattce: The company received £87,752 in donations during the period. There were no investments made during the period. Financial Review: The members feel that the company was sucttssful in m¢eting its aims. The members would like to record their appreciation for all the financial support received from benefactors during the period. Reserves Policy: The m¢mb¢rs are satisfied that the balan¢¢ of the unrestricted fund is ai an acceptable level given the nature of revenue receipts against grants payable. Responslbilitieg of the Members: The members, who are also directors for ihe purposes of comp2ny law, are responsible for preparing the members annual rert and the financial statements in accordance with Applicable law and United Kingdom AOUnting Standards (UKGAAP).
BAIS TEFILLA Report and Accounts 2910212024 Member's report (continued) Company law requires the m¢mb¢rs to prepar¢ financial statements for each financial year which give a true and fair View of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure for that period. In preparing these financial statements, the meinbers are r¢quired io: Select suitsble accounting policies and apply them ¢onsist¢ntly; Observe the methods and principles of the Charities SORP. Make judgem¢nts and estimates that are reasonable and prudent. State whether applicable UK accounting standards have been followed, subject to any material disclosures disclosed and explained in ihe financial sthiements. Prepare rhe financial statements on the going ¢on¢em basis unless it is inappropriate to presume that the ¢haritsbl¢ MpanY will continue in operation. The members are resry>nsible for keeping proper aceounting records that disclose with reasonabl¢ aUracY. at any time, th¢ finClaI position of the ¢haritable Company and enable them to ensure that the financial statements comply with the Companies Act 2006. The members are also responsible for safeguarding the assets of the charitable company and hence for taking raOable steps for the prevention and detection of fraud ijnd other inrgularities. Indtpendent Examiner.. G A Harris & Co Ltd has been re-appointed as independent examiners for the ensuing SMAII CompADy Provtslons: This report h&8 been prepared in accordance with the provisions in Part I S of the Compani¢s Act 2006 applicable to companies subject to the srnall wmpany's regime. This report was ap the m¢mb¢rs. roved by the iM)ard on 24th D¢cetnber 2024 and signed on behalf of Mr Y Gultentsg
BAIS TEFILLA Report and A¢ts 2910212024 Illdepelldet Examiller's Report Illdependent eMiner'S report to the members of BAIS TEFILLA I rert on th¢ accounts of the company for the period ended 29, F¢bruary 2024. which are set oul on pages 9 to 12. Respective responsibilitie5 of members And examiner Th¢ m¢mbers (who are also the directors of the company for th¢ purtK)ses of company law) are responsible for tlie preparnlion of Ihe a¢counts. The members consider that an audit is not required for this under section 144(2} of the Charities Art 2011 (the 2011 Act) And that an independent examination is need¢d. l am qualified to undertake the examination by being a qualified member of ICAEW. Having satisfied myself that the company is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: Examine the accounts und¢r wtion 145 of the 2011 ACL To follow the proeedures laid down in the general Directions given by the Company Commission under section 145(5)(b) of the 2011 Act; and To state whether particular matters have ¢ome to my attention. B*$i8 of independent txamlller's report My examination was carried out in accordance with the g¢n¢ral Directions given by the Company Commission. An examination in¢lud¢s a review of the ac¢ounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as members concerning any such matt¢É3. Th¢ procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a'ttue and fair view, and the report ts limited to those matters set out in the statement below.
BAIS TEFILLA Report And Ac¢ounts 291ts2n024 Independent Examlller'$ Report (¢onduued) Ibdependent txgmiller's ststsmeDt In connection with my examination, no matt¢r has wme to my attention.. (l) Wknich gives me rea%onable cause to beli¢v¢ ihat in any material respect th¢ requirements:. to keep accounting rec£)rds in accordance with section 386 of th¢ Companies Act 2006. and lo prepare a¢counts which accord with the accounting records, comply wlth the accounting requirements of section 396 of th¢ Companies A¢t 2006 and with the fflethods and principles of th¢ Statement of Recommended PrliCe. Accounting and Reporting by Ch&riti¢s Have not been met. or (2) To which, in my opinion, attention should k drawn in order to enable a proper understanding of the accounts to be reached. G A Harris FCA BA Hons. G A Harris & Co Ltd Chartered AccOunts & R¢gislered Auditors BnJlimaT House Jubile¢ Road Middleton Manchester M24 4LX 24 Decemb¢r 2024
BAIS TEFILLA Report And Aeeoynts 2910212024 sthternet of Finanei81 A¢¢ivities Notes 2024 023 Ineoming resources Incoming resourc¢s from generating fuTtds Voluntary income £87,752 £44,189 Total incoming resourees £87,752 £44,189 Resources expended Charitable Activities Governance costs £86,4836 £420 £43,547 £360 Totsl resourees expended £87,256 £43,907 Net incoming resources for the period £496 £282 The ststements of financial activities inLlud¢ all gains adIo&s¢s in the period and therefore a ststement of totsl recognised gains and losses has not been prepared. All of the above amounts r¢lafr to continuing activities. The notes on pages 11 & 12 forn) part of these accounts
BAIS TEFILLA Report and Accounts 29A)2ll024 Bxlallee She¢t 2024 2023 Flxes Assets Furnitur¢ + Fixlures Torah Scroll £886 £15 928 £8.455 CurreDt Assets Cash at bank and in hand £19.308 £25,777 Creditors {Amounts falling due within one year) £1474 £780 Total assets less cuent liabilili¢s £33,948 £33,452 Net assets £33,948 £33,452 UnStriCted funds £33.948 £33,452 Totsl funds £33,948 £33,452 The dIrOrS are satisfied that the company is entiiled to exemption from th¢ requirement lo obtain an audit under section 477 of the Companies Act 2(K)6. Members have not required the company to obtain an audit in accordance with section 476 of the ACL Th¢ dire¢tots acknowledge their resnsibIlitieS for complying with the requirements of the Companies A¢t 2006 with reSct to accounting rexords and the pr¢p3ration of aetounts. The accounts have beeii prepared in ac£ordan¢e with the provisions in part IS of the company's act 2006 applickble to ¢ompanies subject to the small company's regime. AppKbved by th¢ board and signed on its behalf by -1 a44ts. Mr Y Guttentag 2411212024 The notes on pages 11 & 12 forni pwt of th¢se accounts io
BAIS TEFtLLA Report AccouD¢s 29m212024 Notes to the FinADcial Statements l. Accounting Polieies The financial statements have been prepared under the hi5torieal cost convention and in accordance with applic&ble United Kingdom accounting standards. the slatement of Recomtnended Practice Accounting and ReFN)rting by charities issued in March 2005 (SORP 2005) and the Companies Act 2006, and in accordance with the financial reporting standards for smaller entities (effe¢tive April ?008). Donations Donation5 are included in the y&gr in which they are receivable, which is wh¢n th¢ company becomes enlitled ts) the resouree. Resources expellded All expenditure is &ccounted for on an aCen basis. Charitable expcnditure includes all expenditure directly related io the objects of the company in accordance with the SORP. The company is not vat registered and expenditure is shown gross of irrecoverabl¢ vat. Fund ac¢ouD¢ing Unrestricted funds are those available for use for general purpos¢s at the discretion of the company members in further&nce of the eompany's objects. Deprecladon Depr¢¢ialion ha5 b¢en provided at the followin8 rates in order to write off the assets over their estimated useful lives. Torah Scroll Furniture + FixluKs I 00/0 Straight Line 200/0 Declining balance 2, Voluntary Income Donations re1V¢d 2024 £87,752 2023 £44,189 3. Goverllance Costs Accountancy £420 £360 4. Charftsbk a¢¢lvlties (Includes) Wages Legal & Professional £6,951 £6,351 £9,336
BAIS TEFILLA Report and A¢¢oun¢s 2910212024 Nol¢s to thÈ Flnan¢lal Stltements {eontlnued) S. Taxation BAIS TEFILLA is a lStered charity and therefore is not liable to inwme lax or corporation t&x on income derived frotn its ¢haritable a¢tivities, as it falls within th¢ various cxemptions available to registered Charities. 6. Creditors 2024 2023 Accountancy Wages Payable PAYE Payable Total £840 £534 £100 £1,474 £780 £780 7. Company Limlted by Guarantee BAIS TEFILLA is a registered company and a cotnpany limited by guarante¢ and does not have a share capital. In th¢ event of the Company betng wound up, members gse requir¢d lo contribut¢ an atnount not ¢x¢eeding £1 O. 8. Aecumul*ted Fullds 02 Unrtttrict¢d funds Balance brought fonvard £33.452 £33,170 Net surplus for th¢ period £496 £282 Balance catTied forward £33,948 £33,452 12