Registered Charity Number: 1182965 ## **KINYAN HATORAH UK** TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **KINYAN HATORAH UK** ## **CONTENTS** ||**Page**| |---|---| |**Reference and administrative information**|**1**| |**Trustees’ Report**|**2 - 3**| |**Statement of financial activities**|**4**| |**Balance sheet**|**5**| |**Notes to the financial statements**|**6 - 10**| **KINYAN HATORAH UK** ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Trustees** Lee Michael Isaacs (Chair) Jason David Ben-Zion Binyamin Tatz **Charity Registration Number** 1182965 **Principal Office** First floor 12 Russell Parade Golders Green Road London NW11 9NN **Independent Examiner** Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ 1 ## **KINYAN HATORAH UK** ## **TRUSTEES’ REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025.The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity's objectives are to further those purposes both in the United Kingdom and abroad recognised as charitable by English Law. The primary objective of the charity, although not restricted to, is the advancement of the Jewish faith through establishing, managing and supporting a Jewish education centre in North West London and through the holding of educational events, public lectures, educational trips to Israel and celebrations of religious festivals. The charity receives income mainly from charitable donations, which it utilises in the provision and distribution of grants and donations. The trustees confirm their compliance with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the charity's aims and objectives and in planning future activities. ## **Grantmaking** Grants are made to needy individuals in accordance with the objects of the charity. In making decisions in regards to the allocation of grants and donations, the trustees use their personal knowledge of the individuals. The amount of the grant and donation granted is based on the level of funds available. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** During the year the charity pursued its charitable objects. Income from donations totalled £141,637 (2024: £142,605), while total resources expended amounted to £142,552 (2024: £158,228), resulting in a net deficit of £1,335 (2024: net deficit of £15,623). ## **Financial position** At 31 March 2025, the charity held total funds of £2,307 (2024: £3,642), all of which were unrestricted. During the year, the charity recorded a net deficit of £1,335 (2024: £15,623), primarily reflecting continued expenditure on charitable activities and support costs in line with the charity’s objectives. Cash balances at the year end amounted to £16,669 (2024: £11,405). Current liabilities totalled £14,362 (2024: £7,763), resulting in net current assets of £2,307 (2024: £3,642). The trustees consider the charity’s financial position at year end to be satisfactory and continue to monitor cash flow and expenditure closely to ensure the charity is able to meet its ongoing obligations as they fall due. 2 ## **Reserves policy** It is the policy of the charity to maintain unrestricted funds at a level the trustees consider appropriate, taking into account future commitments, expected income, and the anticipated costs of delivering the charity’s activities in the coming year. The trustees review the reserves position regularly and are taking steps to rebuild free reserves in line with this policy. ## **Future plans** The future plans of the charity are to continue supporting the advancement of the Jewish faith and religion, whilst ensuring that the ability to generate sufficient income is maintained to achieve that end. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Organisational structure** New trustees are appointed based on personal competence, specialist skills and availability. New trustees are inducted into the workings of the charity by the existing trustees. The trustees administer the day-to-day affairs of the charity. None of the trustees have any beneficial interest in the charity. 03/02/2026 Approved by order of the board of trustees on ______________ and signed on its behalf by: _______________________ ## **Mr L M Isaacs - Chair** 3 ## **KINYAN HATORAH UK** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |**Notes**
**Income and Endowments from:**
Donations and legacies
**Expenditure on:**
Charitable activities
2
Support costs
3
**Net Movement in Funds**
**Reconciliation of Funds:**
Total funds brought forward
**Total Funds carried forward**|**Unrestricted**
**Funds**
**2025**
**£**
**141,217**
**119,671**
**22,880**
**142,552**
**(1,335)**
**3,642**
**2,307**|Total Funds
2024
£
142,605
125,013
33,215
158,228
(15,623)
19,265
3,642| |---|---|---| The notes form part of these financial statements 4 ## **KINYAN HATORAH UK** ## **BALANCE SHEET AS AT 31 MARCH 2025** |**Notes**
**Current Assets**
Cash at bank and in hand
**Current Liabilities**
Creditors: amounts falling due within one year
7
**Net Current Assets**
**Total Assets less Current Liabilities**
**Net Assets**
**Charity Funds**
Unrestricted funds
8
**Total Funds**|**Total Funds**
**2025**
**£**
**16,669**
**(14,362)**
**2,307**
**2,307**
**2,307**
**2,307**
**2,307**|**Total Funds**
2024
£
11,405
(7,763)
3,642
3,642
3,642
3,642
3,642| |---|---|---| 03/02/2026 The financial statements were approved by the Board of Trustees and authorised for issue on …....................... and were signed on its behalf by : …........................................ **Mr. L M Isaacs** Chair The notes form part of these financial statements 5 **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1 Accounting Policies** ## **1.1 Basis of preparation of financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **1.2 Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **1.3 Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1.4 Governance Costs** Governance costs include cost of the preparation and independent examination of financial statements and cost of any legal advice to trustees on governance or constitutional matters. ## **1.5 Taxation** The charity is exempt from tax on its charitable activities. ## **1.6 Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The charity had no restricted funds as at the Balance Sheet date. ## **1.7 Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 6 **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1 Accounting Policies (continued)** ## **1.8 Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **1.9 Financial instruments** Basic financial instruments are classified at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss. ## **2 Expenditure on Charitable Activities** |Wages
Pensions
Community events
Grants and assistance to students
Publishing costs
**Total Charitable Activity Costs**
**3**
**Expenditure on Support Costs**
**Management**
Travel expenses
Office expenses
Printing and stationery
**Finance**
Bank charges|**Total Funds**
**2025**
**£**
23,420
29
50,365
45,857
-
**119,671**
**Total Funds**
**2025**
**£**
11,042
-
-
**11,042**
**19**|Total Funds
2024
£
24,040
29
47,174
53,770
-
125,013
Total Funds
2024
£
20,262
312
-
20,574
-| |---|---|---| 7 ## **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **3 Expenditure on Support Costs (continued)** |**Other**
Cleaning
Consulting
Insurance
Staff training
**Governance costs**
Independent examiner's remuneration
Professional fees
Bookkeeping fees
**Total Support Costs**|**Total Funds**
**2025**
**£**
2,780
4,841
-
-
**7,621**
1,060
-
3,138
**4,198**
**22,880**|Total Funds
2024
£
4,008
3,114
2,812
176
10,110
1,060
-
1,471
2,531
33,215| |---|---|---| ## **4 Independent Examiner's Remuneration** The independent examiner's remuneration amounts to an independent examiner's fee of £1,060 (2024 - £1,060) ## **5 Trustees' Remuneration and Expenses** During the year ended 31 March 2025, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 31 March 2025, no Trustees expenses have been incurred (2024 - £NIL). ## **6 Staff Costs** The average monthly number of employees during the year were 5. Total wages and salaries costs for the period was £23,420 (2024: £24,067). ## **7 Creditors: Amounts falling due within one year** |Trade creditors
Other creditors|**2025**
**£**
939
13,423
**14,362**|2024
£
939
6,824
7,763| |---|---|---| 8 **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **8 Movement in Funds** |**Current Year**
**Balance at 01**
**April 2024**
**£**
**Unrestricted Funds**
General funds
3,642
**Total Funds**
**3,642**
**Prior Year**
Balance at 01
April 2023
£
Unrestricted Funds
General funds
19,265
**Total Funds**
19,265
**9**
**Analysis of Net Assets between Funds**
**Analysis of net assets between funds - current year**
Current assets
Creditors due within one year
**Total**
**Analysis of net assets between funds - prior year**
Current assets
Creditors due within one year
Total|**Income**
**£**
141,217
**141,217**
Income
£
142,605
142,605|**Expenditure**
**£**
(142,552)
**(142,552)**
Expenditure
£
(158,228)
(158,228)|**Balance at 31**
**March 2025**
**£**
**2,307**
**2,307**
Balance at 31
March 2024
£
3,642
3,642
**Total funds**
**2025**
**£**
16,669
(14,362)
**2,307**
Total funds
2024
£
11,405
(7,763)
3,642| |---|---|---|---| 9 ## **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **11 Related Party Disclosures** During the year, a director of the charity made a donation of £12,580 to the charity. The donation was applied towards the charity’s salary costs during the year. The director received no benefit in return for the donation. There were no related party transactions in the prior year. 10 Registered Charity Number: 1182965 ## **KINYAN HATORAH UK** TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **KINYAN HATORAH UK** ## **CONTENTS** ||**Page**| |---|---| |**Reference and administrative information**|**1**| |**Trustees’ Report**|**2 - 3**| |**Statement of financial activities**|**4**| |**Balance sheet**|**5**| |**Notes to the financial statements**|**6 - 10**| **KINYAN HATORAH UK** ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Trustees** Lee Michael Isaacs (Chair) Jason David Ben-Zion Binyamin Tatz **Charity Registration Number** 1182965 **Principal Office** First floor 12 Russell Parade Golders Green Road London NW11 9NN **Independent Examiner** Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ 1 ## **KINYAN HATORAH UK** ## **TRUSTEES’ REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025.The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity's objectives are to further those purposes both in the United Kingdom and abroad recognised as charitable by English Law. The primary objective of the charity, although not restricted to, is the advancement of the Jewish faith through establishing, managing and supporting a Jewish education centre in North West London and through the holding of educational events, public lectures, educational trips to Israel and celebrations of religious festivals. The charity receives income mainly from charitable donations, which it utilises in the provision and distribution of grants and donations. The trustees confirm their compliance with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the charity's aims and objectives and in planning future activities. ## **Grantmaking** Grants are made to needy individuals in accordance with the objects of the charity. In making decisions in regards to the allocation of grants and donations, the trustees use their personal knowledge of the individuals. The amount of the grant and donation granted is based on the level of funds available. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** During the year the charity pursued its charitable objects. Income from donations totalled £141,637 (2024: £142,605), while total resources expended amounted to £142,552 (2024: £158,228), resulting in a net deficit of £1,335 (2024: net deficit of £15,623). ## **Financial position** At 31 March 2025, the charity held total funds of £2,307 (2024: £3,642), all of which were unrestricted. During the year, the charity recorded a net deficit of £1,335 (2024: £15,623), primarily reflecting continued expenditure on charitable activities and support costs in line with the charity’s objectives. Cash balances at the year end amounted to £16,669 (2024: £11,405). Current liabilities totalled £14,362 (2024: £7,763), resulting in net current assets of £2,307 (2024: £3,642). The trustees consider the charity’s financial position at year end to be satisfactory and continue to monitor cash flow and expenditure closely to ensure the charity is able to meet its ongoing obligations as they fall due. 2 ## **Reserves policy** It is the policy of the charity to maintain unrestricted funds at a level the trustees consider appropriate, taking into account future commitments, expected income, and the anticipated costs of delivering the charity’s activities in the coming year. The trustees review the reserves position regularly and are taking steps to rebuild free reserves in line with this policy. ## **Future plans** The future plans of the charity are to continue supporting the advancement of the Jewish faith and religion, whilst ensuring that the ability to generate sufficient income is maintained to achieve that end. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Organisational structure** New trustees are appointed based on personal competence, specialist skills and availability. New trustees are inducted into the workings of the charity by the existing trustees. The trustees administer the day-to-day affairs of the charity. None of the trustees have any beneficial interest in the charity. 03/02/2026 Approved by order of the board of trustees on ______________ and signed on its behalf by: _______________________ ## **Mr L M Isaacs - Chair** 3 ## **KINYAN HATORAH UK** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |**Notes**
**Income and Endowments from:**
Donations and legacies
**Expenditure on:**
Charitable activities
2
Support costs
3
**Net Movement in Funds**
**Reconciliation of Funds:**
Total funds brought forward
**Total Funds carried forward**|**Unrestricted**
**Funds**
**2025**
**£**
**141,217**
**119,671**
**22,880**
**142,552**
**(1,335)**
**3,642**
**2,307**|Total Funds
2024
£
142,605
125,013
33,215
158,228
(15,623)
19,265
3,642| |---|---|---| The notes form part of these financial statements 4 ## **KINYAN HATORAH UK** ## **BALANCE SHEET AS AT 31 MARCH 2025** |**Notes**
**Current Assets**
Cash at bank and in hand
**Current Liabilities**
Creditors: amounts falling due within one year
7
**Net Current Assets**
**Total Assets less Current Liabilities**
**Net Assets**
**Charity Funds**
Unrestricted funds
8
**Total Funds**|**Total Funds**
**2025**
**£**
**16,669**
**(14,362)**
**2,307**
**2,307**
**2,307**
**2,307**
**2,307**|**Total Funds**
2024
£
11,405
(7,763)
3,642
3,642
3,642
3,642
3,642| |---|---|---| 03/02/2026 The financial statements were approved by the Board of Trustees and authorised for issue on …....................... and were signed on its behalf by : …........................................ **Mr. L M Isaacs** Chair The notes form part of these financial statements 5 **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1 Accounting Policies** ## **1.1 Basis of preparation of financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **1.2 Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **1.3 Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1.4 Governance Costs** Governance costs include cost of the preparation and independent examination of financial statements and cost of any legal advice to trustees on governance or constitutional matters. ## **1.5 Taxation** The charity is exempt from tax on its charitable activities. ## **1.6 Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The charity had no restricted funds as at the Balance Sheet date. ## **1.7 Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 6 **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1 Accounting Policies (continued)** ## **1.8 Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **1.9 Financial instruments** Basic financial instruments are classified at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss. ## **2 Expenditure on Charitable Activities** |Wages
Pensions
Community events
Grants and assistance to students
Publishing costs
**Total Charitable Activity Costs**
**3**
**Expenditure on Support Costs**
**Management**
Travel expenses
Office expenses
Printing and stationery
**Finance**
Bank charges|**Total Funds**
**2025**
**£**
23,420
29
50,365
45,857
-
**119,671**
**Total Funds**
**2025**
**£**
11,042
-
-
**11,042**
**19**|Total Funds
2024
£
24,040
29
47,174
53,770
-
125,013
Total Funds
2024
£
20,262
312
-
20,574
-| |---|---|---| 7 ## **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **3 Expenditure on Support Costs (continued)** |**Other**
Cleaning
Consulting
Insurance
Staff training
**Governance costs**
Independent examiner's remuneration
Professional fees
Bookkeeping fees
**Total Support Costs**|**Total Funds**
**2025**
**£**
2,780
4,841
-
-
**7,621**
1,060
-
3,138
**4,198**
**22,880**|Total Funds
2024
£
4,008
3,114
2,812
176
10,110
1,060
-
1,471
2,531
33,215| |---|---|---| ## **4 Independent Examiner's Remuneration** The independent examiner's remuneration amounts to an independent examiner's fee of £1,060 (2024 - £1,060) ## **5 Trustees' Remuneration and Expenses** During the year ended 31 March 2025, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 31 March 2025, no Trustees expenses have been incurred (2024 - £NIL). ## **6 Staff Costs** The average monthly number of employees during the year were 5. Total wages and salaries costs for the period was £23,420 (2024: £24,067). ## **7 Creditors: Amounts falling due within one year** |Trade creditors
Other creditors|**2025**
**£**
939
13,423
**14,362**|2024
£
939
6,824
7,763| |---|---|---| 8 **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **8 Movement in Funds** |**Current Year**
**Balance at 01**
**April 2024**
**£**
**Unrestricted Funds**
General funds
3,642
**Total Funds**
**3,642**
**Prior Year**
Balance at 01
April 2023
£
Unrestricted Funds
General funds
19,265
**Total Funds**
19,265
**9**
**Analysis of Net Assets between Funds**
**Analysis of net assets between funds - current year**
Current assets
Creditors due within one year
**Total**
**Analysis of net assets between funds - prior year**
Current assets
Creditors due within one year
Total|**Income**
**£**
141,217
**141,217**
Income
£
142,605
142,605|**Expenditure**
**£**
(142,552)
**(142,552)**
Expenditure
£
(158,228)
(158,228)|**Balance at 31**
**March 2025**
**£**
**2,307**
**2,307**
Balance at 31
March 2024
£
3,642
3,642
**Total funds**
**2025**
**£**
16,669
(14,362)
**2,307**
Total funds
2024
£
11,405
(7,763)
3,642| |---|---|---|---| 9 ## **KINYAN HATORAH UK** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **11 Related Party Disclosures** During the year, a director of the charity made a donation of £12,580 to the charity. The donation was applied towards the charity’s salary costs during the year. The director received no benefit in return for the donation. There were no related party transactions in the prior year. 10 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees** Kinyan Hatorah UK **On accounts for the year** 31/03/2025 **Charity no** 1182965 **ended (if any) Set out on pages** 1-2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/03/2025** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Date:**|30/01/2026| |---|---|---| |||| |||| ||Adeel Sahi|| |||| ||ACCA|| |||| ||Bowdon Accounting Services|| ||Bartle House, Oxford Court|| ||Manchester M2 3WQ|| 1 **Oct 2018** **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of** N/A **any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**