**REGISTERED CHARITY NUMBER: 1193663**
## **REPORT OF THE TRUSTEES AND**
## **AUDITED FINANCIAL STATEMENTS**
**FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
## **FOR**
## **LEHACHZIKOM UK**
Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL
**LEHACHZIKOM UK**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|3|
|**Statement of Trustees' Responsibilities**||4||
|**Report of the Independent Auditors**|5|to|7|
|**Statement of Financial Activities**||8||
|**Statement of Financial Position**||9||
|**Statement of Cash Flows**||10||
|**Notes to the Statement of Cash Flows**||11||
|**Notes to the Financial Statements**|12|to|18|
**LEHACHZIKOM UK**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
**TRUSTEES** I Vizel E Waltzer D A Ovits **PRINCIPAL ADDRESS** 25 HILLSIDE ROAD LONDON N15 6LU **REGISTERED CHARITY** 1193663 **NUMBER INDEPENDENT AUDITORS** Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL
Page 1
**LEHACHZIKOM UK**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
The trustees present their report with the financial statements of the charity for the period 1 July 2024 to 31 July 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 objects are:
1. the advancement of the Jewish religion in such parts of the UK as the trustees shall determine, in particular but not exclusively, through the provision of donations to support religious education and religious study.
2. the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage.
## **Significant activities**
During the period under review, the charity provided donations to various charitable institutions and individuals to achieve its objective of promoting the Orthodox Jewish faith for public benefit as well as other charitable purposes.
## **Public benefit**
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 in planning future activities.
## **Donations**
Donations are made to charitable institutions, organisations and authorised individuals which accord with the objects of the charity.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
During the period under review the charity received generous donations amounting to £2,693,832 (2024: £4,368,834) and generated rental income of £59,979 (2024: £61,285).
## **FINANCIAL REVIEW**
## **Key Performance Indicators**
The trustees monitor the charity’s performance against its charitable objectives on a regular basis. Performance is assessed against the objectives and expectations using financial and non-financial indicators. The key financial performance indicators used by the charity are funding, expenditure on charitable activities and net income.
## **Principal funding sources**
The charity is dependent on the investment income and generous donation from the donors.
## **Reserves policy**
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which the trustees think appropriate after considering the future commitments of the charity and the likely administrative costs of the charity for the next year.
As at 31/07/2025 the charity’s unrestricted funds were £820,006 (2024: £810,962).
## **Going concern**
The trustees have a reasonable expectation that the charity has adequate resources and support to continue operational existence for the foreseeable future. For this reason, the charity has adopted the going concern basis of accounting in preparing the annual financial statements.
## **FUTURE PLANS**
There are no current plans to change the activities or modus operandi in the foreseeable future.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document and constitutes a charitable incorporated organisation.
Page 2
**LEHACHZIKOM UK**
## **REPORT OF THE TRUSTEES FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Recruitment and appointment of new trustees**
It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will apply suitable recruitment and training procedures.
## **Organisational structure**
There are three trustees. They meet on a regular basis to discuss the affairs of the charity. All decisions are based on a majority decision of the trustees but in almost all cases the votes are unanimous.
## **Related parties**
Related party transactions and balances are disclosed in the notes to the financial statements where required.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Systems of internal controls are designed to provide reasonable, but not absolute, assurance against material misstatement or loss.
The trustees pay particular attention to the financial sustainability. The trustees regularly review the available funding sources to ensure that the charity has sufficient funds to meet its short term working capital needs and sustainable funding sources to meet its mid to long term obligations.
The principle risks are financial including items such as loss of rental income received and decrease in donations received.
Approved by order of the board of trustees on 29 May 2026 and signed on its behalf by:
I Vizel - Trustee
Page 3
**LEHACHZIKOM UK**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 4
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LEHACHZIKOM UK**
## **Opinion**
We have audited the financial statements of LEHACHZIKOM UK (the 'charity') for the period ended 31 July 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 July 2025 and of its incoming resources and application of resources, for the period then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
Page 5
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LEHACHZIKOM UK**
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity through discussion with the trustees and identified financial reporting legislation and charity legislation as being most significant to these financial statements. These included but were not limited to FRS 102 and Charities Act 2011 as they affect the direct charitable activities of the charity.
- We communicated these identified frameworks amongst our audit team and remained alert to any indications of non-compliance throughout the audit. We ensured that the engagement team had sufficient competence and capability to identify or recognise non-compliance with laws and regulations.
- We discussed with the trustees the policies and procedures regarding compliance with these legal and regulatory frameworks.
- We assessed the susceptibility of the charity's financial statements to material misstatement due to non-compliance with legal and regulatory frameworks, including how fraud might occur, by enquiry with the trustees during the planning and finalisation stages of our audit. Specific areas identified were the completeness of income and going concern.
- Based on this understanding, we designed our audit procedures to identify non-compliance with the identified legal and regulatory frameworks, which were part of our procedures on the related financial statement items. We performed appropriate audit testing on the recognition and completeness of income and management’s assessment of going concern
Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
Page 6
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LEHACHZIKOM UK**
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL
29 May 2026
Malcolm Venitt (Senior Statutory Auditor)
Page 7
**LEHACHZIKOM UK**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Investment income
3
**Total**
**EXPENDITURE ON**
Raising funds
4
**Charitable activities**
5
Charitable activities
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
2,693,832
67,281
2,761,113
68,332
2,676,537
7,200
2,752,069
9,044
810,962
820,006|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-|Period
1.7.24
to
31.7.25
Total
funds
£
2,693,832
67,281
2,761,113
68,332
2,676,537
7,200
2,752,069
9,044
810,962
820,006|Period
1.1.23
to
30.6.24
Total
funds
£
4,368,834
61,285|
|---|---|---|---|---|
|||||4,430,119|
|||||55,928
4,190,138
8,314|
|||||4,254,380|
|||||175,739
635,223|
|||||810,962|
The notes form part of these financial statements
Page 8
## **LEHACHZIKOM UK**
## **STATEMENT OF FINANCIAL POSITION 31 JULY 2025**
|Notes
**FIXED ASSETS**
Tangible assets
12
Investment property
13
**CURRENT ASSETS**
Debtors
14
Prepayments and accrued income
Cash at bank
**CREDITORS**
Amounts falling due within one year
15
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
16
Unrestricted funds:
General fund
**TOTAL FUNDS**|Unrestricted
fund
£
999
636,935
637,934
674,560
-
18,979
693,539
(511,467)
182,072
820,006
820,006|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-|31.7.25
Total
funds
£
999
636,935
637,934
674,560
-
18,979
693,539
(511,467)
182,072
820,006
820,006
820,006
820,006|30.6.24
Total
funds
£
1,176
636,935
638,111
242,300
600
3,871
246,771
(73,920)
172,851
810,962
810,962
810,962
810,962|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 May 2026 and were signed on its behalf by:
I Vizel - Trustee
E Waltzer - Trustee
D A Ovits - Trustee
The notes form part of these financial statements
Page 9
## **LEHACHZIKOM UK**
## **STATEMENT OF CASH FLOWS FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|Period
1.7.24
to
31.7.25
£
7,806
7,806
-
7,302
7,302
15,108
3,871
18,979|Period
1.1.23
to
30.6.24
£
3,307
3,307
(675)
-
(675)
2,632
1,239
3,871|
|---|---|---|
The notes form part of these financial statements
Page 10
## **LEHACHZIKOM UK**
## **NOTES TO THE STATEMENT OF CASH FLOWS FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
|**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**OPERATING ACTIVITIES**|**OPERATING ACTIVITIES**|
|---|---|---|---|
|||Period|Period|
|||1.7.24|1.1.23|
|||to|to|
|||31.7.25|30.6.24|
|||£|£|
||**Net income for the reporting period (as per the Statement of Financial**|||
||**Activities)**|9,044|175,739|
||**Adjustments for:**|||
||Depreciation charges|177|148|
||Interest received|(7,302)|-|
||Increase in debtors|(431,660)|(242,900)|
||Increase in creditors|437,547|70,320|
||**Net cash provided by operations**|7,806|3,307|
## **2.**
## **ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.7.24|Cash flow|At 31.7.25|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank|3,871|15,108|18,979|
||3,871|15,108|18,979|
|**Total**|3,871|15,108|18,979|
The notes form part of these financial statements
Page 11
**LEHACHZIKOM UK**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
## **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 accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
## **Critical accounting judgements and key sources of estimation uncertainty**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **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.
Rental income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and sales taxes.
## **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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Governance costs**
Governance costs are associated with the governance arrangements of the charity and relate to the general running of the charity. These costs include audit, legal advice for Trustees and costs associated with meeting constitutional and statutory requirements such as the costs of Trustee meetings and the preparation of the statutory accounts.
## **Tangible fixed assets**
All categories of tangible fixed assets are initially recognised at cost and then held on the balance sheet at historic cost less accumulated depreciation.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
If an event occurs which indicates a material reduction in a fixed asset's carrying value, an impairment review will be carried out. Any impairment charge is recognised in the statement of financial activities.
continued...
Page 12
**LEHACHZIKOM UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
## **1. ACCOUNTING POLICIES - continued**
## **Investment property**
Investment property assets are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.
## **Taxation**
The charity is exempt from corporation 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.
## **Cash**
Cash and cash equivalents include cash in hand and deposits held at call with banks.
## **Financial instruments**
Financial instruments are recognised in the charity's Statement of Financial Position when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## **2. DONATIONS AND LEGACIES**
|Donations
**INVESTMENT INCOME**
Rents received
Interest|Period
1.7.24
to
31.7.25
£
2,693,832
Period
1.7.24
to
31.7.25
£
59,979
7,302
67,281|Period
1.1.23
to
30.6.24
£
4,368,834|Period
1.1.23
to
30.6.24
£
4,368,834|
|---|---|---|---|
|||Period
1.1.23
to
30.6.24
£
61,285
-
61,285||
||||61,285|
## **3. INVESTMENT INCOME**
continued...
Page 13
**LEHACHZIKOM UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
## **4. RAISING FUNDS**
## **Raising donations and legacies**
|**Raising donations and legacies**|||
|---|---|---|
||Period|Period|
||1.7.24|1.1.23|
||to|to|
||31.7.25|30.6.24|
||£|£|
|Raising funds|68,332|55,928|
## **5. CHARITABLE ACTIVITIES COSTS**
|||Grant|||
|---|---|---|---|---|
|||funding of|||
|||activities|Support||
||Direct|(see note|costs (see||
||Costs|6)|note 7)|Totals|
||£|£|£|£|
|Charitable activities|1,609,719|1,066,343|475|2,676,537|
During the period the charity made donations to overseas charities totalling £125,748. Each of the overseas entities the charity supported align with the charity's objectives.
## **6. GRANTS PAYABLE**
|**GRANTS PAYABLE**||||
|---|---|---|---|
||Period|Period||
||1.7.24|1.1.23||
||to|to||
||31.7.25|30.6.24||
||£|£||
|Charitable activities|1,066,343||-|
## **7. SUPPORT COSTS**
|**7.**|**SUPPORT COSTS**|||||
|---|---|---|---|---|---|
||||Governance|||
|||Finance|costs||Totals|
|||£|£||£|
||Other resources expended|-|7,200||7,200|
||Charitable activities|475||-|475|
|||475|7,200||7,675|
|**8.**|**AUDITORS' REMUNERATION**|||||
||||Period||Period|
||||1.7.24||1.1.23|
||||to||to|
||||31.7.25||30.6.24|
||||£||£|
||Fees payable to the charity's auditors for the audit of the charity's financial|||||
||statements||7,200||7,200|
continued...
Page 14
**LEHACHZIKOM UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31 July 2025 nor for the period ended 30 June 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the period ended 31 July 2025 nor for the period ended 30 June 2024.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the period was as
Charitable activities
No employees received emoluments in excess of £60,000.
**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Charitable activities
Other
**Total**
**NET INCOME**|follows:
**ACTIVITIES**
Unrestricted
fund
£
4,353,834
61,285
4,415,119
55,928
4,175,138
8,314
4,239,380
175,739||Period
1.7.24
to
31.7.25
£
57,252
-
780
58,032
Period
1.7.24
to
31.7.25
-
Restricted
fund
£
15,000
-
15,000
-
15,000
-
15,000
-|Period
1.1.23
to
30.6.24
£
43,598
2,299
480
46,377
Period
1.1.23
to
30.6.24
4
Total
funds
£
4,368,834
61,285|
|---|---|---|---|---|
|||||4,430,119|
|||||55,928
4,190,138
8,314|
|||||4,254,380|
|||||175,739|
Page 15
continued...
**LEHACHZIKOM UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -**
Unrestricted
fund
£
**RECONCILIATION OF FUNDS**
Total funds brought forward
635,223
**TOTAL FUNDS CARRIED FORWARD**
810,962
**12.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 July 2024 and 31 July 2025
**DEPRECIATION**
At 1 July 2024
Charge for year
At 31 July 2025
**NET BOOK VALUE**
At 31 July 2025
At 30 June 2024
**13.**
**INVESTMENT PROPERTY**
**FAIR VALUE**
At 1 July 2024
and 31 July 2025
**NET BOOK VALUE**
At 31 July 2025
At 30 June 2024
**14.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors|**continued**
Restricted
fund
£
-
-
31.7.25
£
674,560||Total
funds
£
635,223|
|---|---|---|---|
||||810,962|
||||Fixtures
and
fittings
£
1,438
262
177
439
999
1,176
£
636,935
636,935
636,935
30.6.24
£
242,300|
Page 16
continued...
**LEHACHZIKOM UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
## **15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Taxation and social security
Other creditors
**16.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.7.24
£
810,962
810,962
Incoming
resources
£
2,761,113
2,761,113
At 1.1.23
£
635,223
635,223|31.7.25
£
1,261
510,206
511,467
Net
movement
in funds
£
9,044
9,044
Resources
expended
£
(2,752,069)
(2,752,069)
Net
movement
in funds
£
175,739
175,739|30.6.24
£
-
73,920
73,920
At
31.7.25
£
820,006
820,006
Movement
in funds
£
9,044
9,044
At
30.6.24
£
810,962
810,962|
|---|---|---|---|
|||||
|||||
continued...
Page 17
**LEHACHZIKOM UK**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025**
## **16. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|Incoming
resources
£
4,415,119
15,000
4,430,119|Resources
expended
£
(4,239,380)
(15,000)
(4,254,380)|Movement
in funds
£
175,739
-
175,739|
|---|---|---|---|
## **17. RELATED PARTY DISCLOSURES**
As at period end Chasdei Chaim Moishe owed Lehachazikom UK £280,658. Chasdei Chaim Moishe is an entity which shares one Trustee with Lehachazikom UK (Mr E Waltzer).
During the period ending 31 July 2025 a donation of £2,000 (2024: £11,300) was received from Menucha Vesimcha Limited, an entity which shares one Trustee/ Director with Lehachazikom UK (Mr I Vizel).
During the period ending 31 July 2025 a donation of £2,500 (2024: £30,600) was paid to Beis Viznitz UK Limited, a charitable company which shares one Trustee/ Director with Lehachazikom UK (Mr E Waltzer).
During the period ending 31 July 2025 donations of £4,250 (2024: £8,000) were paid to Chein Vechessed Ltd, a non-profit company which shares one Trustee/ Director with Lehachazikom UK (Mr I Vizel).
Throughout the period the Brother of Mr I Vizel (Trustee) was employed by the charity.
No other related party transactions have been noted during the period ended 31 July 2025.
Page 18