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 re￿rt and the financial statements in accordance with
Applicable law and United Kingdom A￿OUnting 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¢ a￿UracY. at any time, th¢ fin￿ClaI 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 ra￿O￿able 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
Illdepellde￿t Examiller's Report
Illdependent e￿Miner'S report to the members of BAIS TEFILLA
I re￿rt 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 Pr￿liCe. 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 AccOun￿ts & R¢gislered Auditors
BnJlimaT House
Jubile¢ Road
Middleton
Manchester
M24 4LX
24 Decemb¢r 2024

BAIS TEFILLA
Report And Aeeoynts 2910212024
sthterne￿t 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 a￿dIo&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 cu￿ent liabilili¢s
£33,948
£33,452
Net assets
£33,948
£33,452
Un￿StriCted funds
£33.948
£33,452
Totsl funds
£33,948
£33,452
The dIr￿￿OrS 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 res￿nsibIlitieS for complying with the requirements of
the Companies A¢t 2006 with reS￿ct 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 r￿e1V¢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