Charity Registration No. 1184972 (England & Wales) ## **K K EITZ CHAIM** ## **Financial Statements** ## **For the year ended 5 April 2025** **Annual Report For the year ended 5 April 2025** •K K Eitz Chaim• K K Eitz Chaim is constituted by Deed of Trust, charity registration number 1184972 and is recognised by HMRC for gift aid purposes, registration number XT27094. Its address is at 29 Tewkesbury Drive Prestwich Manchester M25 0HR. The charity trustees during the year were: - Mr. Reuven Davis - Mr. Yehudo Weisz - Mr Garry Travers The objects of the charity are as follows: 1. To advance the Jewish religion in building and maintaining of Synagogues for the benefit of the public through the holding of organized prayers, lectures and public celebration of religious festivals as required and practised in Orthodox Synagogues throughout the country. 2. Advance the education of the public in the subjects of the Bible, Talmudics and Rabbinics and other Jewish studies. 3. To provide relief of poverty by providing interest free loans, grants, and or donations. 4. Any charitable purpose at the discretion of the trustees for the benefit of the community ## Methods of Carrying out Objectives The Trust maintains premises at 29 Tewskesbury Drive M25 0HG which are used as a Synagogue. Regular prayers are held at this address. There are also daily lectures in Jewish thought and ethics. The building is open to the public for study purposes where people can use the library of books. The Synagogue is open to any member of the Orthodox Jewish community. It is used weekly by many members of the wider Manchester Jewish Community, not only paying members. The Trust organises regular social gatherings for members and others. The Charity rents the building it operates from and receives rent from subletting part of the building. **Annual Report For the year ended 5 April 2025 (cont’d…)** 2 •K K Eitz Chaim• The Trust provides grants to organisations who share the goals of the Trust. Donations are made to other charities that benefit the Jewish community, to support education in Jewish studies and providing grants to relieve poverty. The Trustees maintain a separate building fund which is shown in the accounts as restricted funds. Over the past year various building improvements were made and the cost of this work was taken from restricted funds as agreed by the Trustees. The Trustees receive no renumeration for their work on behalf of the Trust. The administration of the trust is carried out by the trustees. For and on behalf of the Board of Trustees ## _Reuven Davis_ ________________Mr. R. Davis Trustee 8 July 2025 ## **Independent examiners report for the trustees For the year ended 5 April 2025** 3 •K K Eitz Chaim• I report on the accounts of the Trust for the year ended 5 April 2025 which are set out on pages 4 to 5. ## **Respective responsibilities of trustees and examiner** As the charity’s trustees you are responsible for the preparation of the accounts. You consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act, whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently do not express an audit opinion on the view given by the accounts. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: - (1) Which gives me reasonable cause to believe that in any material respect the requirements - (I) to keep accounting records in accordance with section 130 of the Act; and - (ii) to prepare accounts which accord with the accounting records and to comply with the accounting requirement of the Act have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. - _____________________Mr. Sefton Yodaiken 12 June 2025 ## **Statement of Financial Activity** 4 •K K Eitz Chaim• ## **For the year ended 5 April 2025** |||Unrestrict|Restricte|Total|Total| |---|---|---|---|---|---| ||Notes|ed|d|funds|funds| |||Funds|Funds|2025|2024| |||2025|2025||| |||£|£|£|£| |**_Incoming resources_**|||||| |Voluntary income|2|17,440|3,897|21,337|15,861| |Investment income|3|7,195|97|7,292|4,771| |||---------------|-------------|--------------|---------------| ||||-|-|| |Total incoming||24,635|3,994|28,629|20,632| |resources||---------------|-------------|--------------|---------------| ||||-|-|| |**_Resources_**|||||| |**_expenditure_**|||||| |Education grants|4|4,500|---|4,500|3,860| |Support costs|5|17,995|1,850|19,845|18,601| |Governance costs|6|230|---|230|230| |||---------------|-------------|--------------|---------------| ||||-|-|| |Total resources||22,725|1,850|24,575|22,691| |expended||---------------|-------------|--------------|---------------| ||||-|-|| |Net surplus for the year||1,910|2,144|4,054|(2,059)| |Surplus B/F||460|8,318|8,778|10,837| |||---------------|-------------|--------------|--------------| |||-|-|-|| |Surplus C/F||2,370|10,462|12,832|8,778| |||======|=====|======|======| |||===|===|==|==| 5 •K K Eitz Chaim• ## **Balance Sheet As at 5 April 2025** |||2025|2024| |---|---|---|---| ||Notes|£|£| |**Current assets**|||| |Cash at bank||13,062|9,008| |**Creditors**: due in a|6|(230)|(230)| |year||------------------|-------------------| |||12,832|8,778| |||========|=========| |||==|==| |**Funds**|||| |Restricted funds|7|10,462|8,318| |Unrestricted funds||2,370|460| |||------------------|------------------| |Total funds||12,832|8,778| |||========|=========| |||==|==| Approved by the trustees on 8 July 2025 and signed on their behalf. ## _Reuven Davis_ ________________Mr. R . Davis Trustee 6 •K K Eitz Chaim• ## **Notes to the Financial Statements For the year ended 5 April 2025** ## **1. Accounting Policies** These accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards and the charities statement of recommended practise on accounting by charities (Charities SORP FRS 102) and the Charities Act 2011). ## **2. Voluntary income** Voluntary income is received by way of grants and donations and is included in full in the statement of financial activities when receivable. Restricted income represents donations received by individuals for the specific purpose of the building fund of the charity and are only used by the charity for that purpose under the discretion of the Trustees. |||Unrestricted|Restricted|Total funds|Total funds| |---|---|---|---|---|---| |||funds|Funds|2025|2024| |||£|£|£|£| ||Donations|17,440|3,897|21,337|15,861| |||=======|=======|=======|=======| |||=|=|==|==| |**3.**|**Investment income**||||| ||||2025||2024| ||||£||£| ||Rental income||7,195||4,680| ||Bank interest||96||91| ||||------------------||---------------| ||||7,291||4,771| |||===========||=========|| ## **4. Education grants** Grants are distributed through the discretion of the Trustees in furtherance of the objectives of the charity. 7 •K K Eitz Chaim• ## **Notes to the Financial Statements For the year ended 5 April 2025** ## **5. Support costs** |**5.**|**Support costs**|||| |---|---|---|---|---| ||||2025|2024| ||||£|£| ||Rent||11,671|10,146| ||Water||257|232| ||Cleaning||266|243| ||Heat and light||1,651|1,402| ||Repairs||1,835|924| ||Sundry||700|437| ||Insurance||1,615|2,379| ||||--------------------|-------------------| ||||17,995|15,763| ||||==========|===========| ||||==|| |**6.**|**Governance costs**|||| ||||2025|2024| ||||£|£| ||Accountancy||230|230| ||||==========|===========| ||||=|| |**7.**|**Creditors:**amounts due within one year|||| ||||2025|2024| ||||£|£| ||Trade creditors||230|230| ||||==========|===========| ||||==|| |**8.**|**Reconciliation**|**of restricted funds**||| |||Balance at|Net resources|Balance at| |||6 April|expended|5 April 2025| |||2024|£|£| |||£||| ||Building fund|8,318|2,144|10,462| |||=======|=========|============| |||=||| ## **9. Trustees** No remuneration was paid and no expenses were reimbursed to the trustees during the year. 8