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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1192283

Report of the Trustees and

Unaudited Financial Statements FOR THE YEAR ENDED 31 December 2023

for

UK FRIENDS OF TAGLIT

Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

UK FRIENDS OF TAGLIT

Contents of the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2023

Page
Report of the Trustees 1
Statement of Financial Activities 2
Balance Sheet 3
Notes to the Financial Statements 4

UK FRIENDS OF TAGLIT

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. 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 principal object of the charity is to advance the Jewish religion and religious education in such a way as the trustees see fit.

Public benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grantmaking policy.

FINANCIAL REVIEW

Investment policy and objectives

Under the Trust Deed the charity has the power to make investments as the trustees see fit. No investments were made during the year and the charity holds no investments.

Reserves policy

The policy of the trustees is to distribute income arising and maintain no more reserves than are required for the running of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1192283

Principal address

5 De Walden Court 85 New Cavendish Street London W1W 6XD

Trustees

Mr G Hausmann (deceased 27.10.24) Mr D C E Barnett Ms N P Lady Mr A Trager-Lewis

Approved by order of the board of trustees on 31 October 2024 and signed on its behalf by:

Mr A Trager-Lewis - Trustee

Page 1

UK FRIENDS OF TAGLIT

Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 125
NET INCOME 125
TOTAL FUNDS CARRIED FORWARD 125

The notes form part of these financial statements

Page 2

UK FRIENDS OF TAGLIT

Balance Sheet 31 DECEMBER 2023

Unrestricted
fund
Notes £
CURRENT ASSETS
Cash at bank 125
NET CURRENT ASSETS 125
TOTAL ASSETS LESS CURRENT LIABILITIES 125
NET ASSETS 125
FUNDS
Unrestricted funds 125
TOTAL FUNDS 125

The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2024 and were signed on its behalf by:

Mr A Trager-Lewis - Trustee

The notes form part of these financial statements

Page 3

UK FRIENDS OF TAGLIT

Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the 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.

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.

Taxation

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.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023.

3. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 4