REGISTERED CHARITY NUMBER: 1191518 REPORTOF THE TRUSTEESAND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 FOR TIFERES YISROEL MAP ACCOUNTING LIMITED Chartered Certified Accountants 26. OAKFIELDAVENUE HARROW, LONDON HA3 8T1 TIFERES YISROEL CONTENTS OF THE FINANCIAL STATEME￿ FOR THE YEAR ENDED 31 AUGUST 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 5t06 Detailed Statement of Financial Activities TIFERES YISROEL REPORT OF THE TrUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their report with the linancial 5tatement5 of the charityfor the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI 'Accountin8 and Reportin8 by Charities, issued in March 21K)5. REFERENCE AND ADMINISTRATIVE DEfAILS Registered Charity number 1191518 Prlnclpal address 2 Wyre Grove Edgware Middlesex HA8 8UP Trustees Eliyohu Lopian Willy Godlew5ky Laurence Calvin Freilich Independent examiner MAP Accounting Limited Chartered Cerbfied Accountants 26. 03klield Avenue Harrow, London HA3 8TJ STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its governing d(Kument. a deed of trust. and constitutes an unincorporated charity. Risk management The trustees have a dutyto identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance 3gainstfr3ud and error. Approved by order of the board of trustee5 on 9 July 2020 and signed on it5 behalf by- Eliyohu Lopian Page I INDEPENDENT EXAMINER'S REPORTTOTHETRUSTEESOF TIFERES ￿5R0EL I report on the accouDtsfor theyearended 31 August 2025, which are set outon pages three to 5rx. Re5ponslbilltie5 and bas15 of report Asthecharivs trustee5you are reSpon￿blef0[the preparationof thegccountsin accordancewith the requiren￿ntS of theCharitiesAd 20111'theAd'l. I have examined your(harity'sa￿9vnts 35 required urhder Section 145 of the Charitie5 Act 20111'thekt'l. In r3rrying out mvexaTnination I have followed the DirethoD5 wven bythe CharityComtlli55i0n under 5ethon 1451511bl of the 2011 Ad. My rde is tostate whether any tnaterial matter5 havecometo myattention S￿1￿8 me causeto bElieve' that accounting record5 were not kept 35 required by 5ecbon 130 of theAct', or that the accounts do not accord Mth those records., or that the accounts do notcomply with the accounting reouirements of the Act., or that there is further information needed for a proper understandingof the accounts. Independent examlner's statement I havecompleted myemamination and have no c￿cernS in respectof the matters111 to141 listed aboveand. in Conn￿tiOn with followingthe Direction50f thecharitycommission I have found no matters that require drawingto vour attention. Ankur Shah ACCA MAPAccountiTrg Litnited Chartered Certilied Accountsnts 26. Oaklield Avenue Harrow. Lond HA3 8TJ Thursday 9Juty 2026 P38e 2 TIFERES YISROEL srATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 August 2025 2025 Unrestricted fund 2024 Total funds Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income £187.230 £322,164 RESOURCES EXPENDED Charitable activities Educational events and lectures United Kingdom £214,223 £302,568 Total resources expended £214,223 £302,568 NET INCOMING/IOUTGOINGI RESOURCES -£26,993 £19,596 RECONCILIATION OF FUNDS Total funds brought forward £22,850 £3,254 TOTAL FUNDS CARRIED FORWARD -£4,143 £22,850 The notes form part of these linancial statement5 Page 3 TIFERES YISROEL BALANCE SHE AT 31 AUGUST 2025 2025 Unrestricted fund 2024 Total funds Notes CURRENT ASSETS Debtors Cash at bank £6,240 £14,623 £20,863 £8,227 £14,623 £22,850 CREDITORS Amounts falling due within one year £25,006 ÉO NET CURRENT ASSETS 4,143 É22,850 TOTAL ASSETS LESS CURRENT LIABILITIES -£4,143 £22,850 NET AsS￿s -£4,143 £22,850 FUNDS Unrestricted funds -£4,143 £22,850 TOTAL FUNDS -£4,143 £22,850 The tinancial statements were approved by the Board of Trustees on 9 July 2026 and were signed on its behalf by- Eliyohu Lopian The notes form part of these financial staternents Page 4 TIFERES YISR¢XL NOTES TO THE FINANCIALSTATEMENTS FOR THEYEAR ENDED 31 August 2025 ACCOUNTING POLICIES Accountin6 convention The tin8ncial statements have been prepared under the historical cost convention. and in accordance with the Financial Reporting Standard for Smaller Entities leltective April 20081, the Charities Act 2011 and the requirement5 of the Statement of Recommended Prathce, Accounting and Reporling byCharitie5. Incomlng resourtrs All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the incorne and the amount can be quantitied with reasonable accuracv. Resources expended Expenditure is accounted foron an accruals basis and has been classilied under headin8$ that a8gre8ate all cost related to the category. Where costs cannot be directly attributed to ￿rtiCular headings they have been allocated to activitie5 on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met atthe year end date are noted as a commitment but not accrued as expenditure. Taxatton The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ftestricted fund5 can only be used for p3rticular restrirted purpose5Wlthin the objeits of the charity. Restriitions arise when specitied by the donor or when funds are raised for particular restricted purpose5. Further explanation of the nature and purpose of each fund 15 included in the notes to the linancial statements. Forelgn curreThcles Assets and liabilities in forei8n currencies are translated into sterlin8 at the rates of exchange rulin8 at the balance sheet date. Tran5a(tion5 in foreign currencie5 3retran51ated into sterling atthe rate of exchange rulins at the date of transaction. Exchange differences are taken into account in arriving at the operating result. TRUSTEES, REMUNERATION AND BENEFrrs There were no trustees, remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024 Trustee5' expenses There were no trustees, expenses paid forthe year ended 31 August 2025 norforthe year ended 31 August 2024 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 other Debtors 6.240 8,227 CREDITORS.. AMOUNTS FALLING DUEWITMIN ONE YEAR 2025 2024 Trade creditors 25,006 Pa8e 5 TIFERES YISROEL NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 MOVEMENT IN FUNDS Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 187,230 214,223 26,993 TOTAL FUNDS 187,230 214,223 26,993 Page 6 TIFERES YISROEL DtrAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 August 2025 2025 2024 INCOMING RESOURCES Voluntary Income Donations £187,230 322,164 Total incoming resources £187,230 322,164 RESOURCES EXPENDED Charitable activities Travel & SubsistentÈ Rent R3te5 Cle3ning stationery & Printing Subscription5 In5ur3nce Equipment Expensed Software Repairs and maintenance Sundry E¥pense5 Accountancy Fees Consultancy Fee5 Advertising and PR Other leg31 and professional Grant5 Expenses £27.488 £1S.YO t3.(￿7 52.631 2.781 2.IK>3 753 94 £772 £0 £1.529 £146 £0 £632 £10.309 438 610 76 370 1.234 2.899 6.195 68.557 £0 £1.653 £14.337 £3.140 £137.820 150,877 Support costs Finance Bank charges £39 £9 Total resource5 expended £214,223 £302,5 Net lexpenditureifincome -£20.993 £19.630 This page doe5 notform part of the Statutory financial statetnentS Page 7