2025-05-31-accounts - Bobov Shul

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Charity Registration No. 1195123

BOBOV SHUL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2025

BOBOV SHUL TRUSTEES REPORT YEAR ENDED 31 MAY 2025

The trustees present their annual report and financial statements of the charity for the year ended 31 May 2025.The financial statements have been prepared in accordance with the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ 2019, and applicable UK Accounting Standards and the Charities Act of 2011.

Reference and Administrative Details

Trustees Mr S Kohn Mr C Reichberg Mr H Reichberg Charity Registration No 1195123 Registered Office 73 Clapton Common London E5 9AA Independent Examiner Jacob Jakobovits FMAAT Kyver & Dale Consultants Ltd Suite 101, Pride House Shanklin Road London N15 4FB

Structure and Objectives

The charity is a Charitable Trust and controlled by its governing document. The trust was registered as a charity with the Charity Commission on 09 July 2021.

The above trustees served throughout the period. The Board has the power to appoint additional trustees, as it considers fit based on personal competence, specialist skills and experience. None of the trustees have any beneficial interest in the charity and did not receive any remuneration. The trustees are involved in the running of the charity.

The objects of the charity are: -

The advancement and promotion of the Jewish religion for the benefit of the public in accordance with the orthodox tenets thereof;
The advancement of public education including education in the orthodox Jewish faith and the provision of recreational facilities ancillary thereto;
The relief of financial hardship by provision of financial assistance to persons of the Jewish faith who are in need to enable them to observe and perform the rites and practices of the Jewish religion;
Any other objects that are considered charitable by the laws of England and Wales.

Developments and Activities

The charity was set-up to promote the advancement of the Jewish religion and cultural traditions through workshops, conferences, seminars and lectures to all ages. The trustees are pleased to report that the structured activities during the year have also been successful to the well-being and educational growth of children, adolescents and adults.

The trustees consider that the performance of the charity this period has been most satisfactory. The trustees have identified the risks to which the charity may be exposed and systems have been established to mitigate these risks. Where grants are made, it is to such charity organisations whose trustees are known to the trustees of the charity in amounts thought appropriate. The trustees have had due regard to guidance published by the Charity Commission, including public benefit guidance.

BOBOV SHUL TRUSTEES REPORT (Continued) YEAR ENDED 31 MAY 2025

During the year, the charity received donations of £87,523 (2024: £243,698) and expensed £87,060 (2024: £244,370) through charitable expenditure and support costs.

Reserves

Reserves of £971 represent the available funds at the year end. The present level of funding is adequate to support the continuation of the charity’s activities.

Responsibilities of the Trustees

Charity Law requires the trustees to prepare a report and financial statements for each financial period which give a true and fair view of the state of affairs of the charity at the end of the year. These must be in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice (UK GAAP).

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 its surplus or deficit for that period.

In preparing these financial statements, the trustees are required to select suitable accounting policies, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.

The trustees are responsible for keeping adequate accounting records which are sufficient to show and explain the charity’s transactions and 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 Charity Law. The trustees are also responsible for safeguarding the assets and activities of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved on 31 March 2026 and signed on behalf of the Board of Trustees:

Mr H Reichberg Trustee

BOBOV SHUL INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BOBOV SHUL YEAR ENDED 31 MAY 2025

I report to the trustees on my examination of the financial statements of Bobov Shul for the year ended 31 May 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

Respective Responsibilities of the Trustees and the Examiners

The trustees of the charity are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

Having satisfied myself that the accounts of the Charity are not required to be audited under the Charities Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Basis of Independent Examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting record 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 the seeking of explanations from the trustees concerning any such matter. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and that report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

Following my examination, I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

Accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
The accounts do not accord with those records; or
The accounts do not comply with the accounting requirements of the 2011 Act 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

Jacob Jakobovits FMAAT Independent Examiner For Kyver & Dale Consultants Ltd Suite 101, Pride House, Shanklin Road London N15 4FB

Date: 31 March 2026

BOBOV SHUL STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MAY 2025

Notes Income Donations 3 Total Income Expenditure Expenditure on charitable activities 4, 5 Total Expenditure Net Income/ expenditure and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	2025 Unrestricted Funds Total Funds £ £ 87,523 87,523 87,523 87,523 (87,060) (87,060) (87,060) 87,060 463 463 508 508 971 971	2024 Total Funds £ 243,698
		243,698
		(244,370)
		(244,370)

		(672)
		1,180
		508

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes form part of these financial statements

BOBOV SHUL STATEMENT OF FINANCIAL POSITION YEAR ENDED 31 MAY 2025

Notes Current Assets Cash at bank and in hand Creditors Amounts falling due within one year 7 Net current assets Net Assets Reconciliation of funds Unrestricted funds Total Funds	2025 Total Funds £ £ 971 971 0 971 971 971 971	2024 Total Funds £ £ 888
		888
		(380)
		508

		508
		508
		508

These financial statements were approved by the board of trustees and authorised for issue on 31 March 2026, and are signed on their behalf by:

Mr H Reichberg Trustee

BOBOV SHUL NOTES TO THE ACCOUNTS YEAR ENDED 31 MAY 2025

1) General Information

Bobov Shul is a charitable trust governed by its trust deed and is a registered charity in England. The registered office is located at 73 Clapton Common London E5 9AA.

2) Accounting Policies

Basis of Accounting

The accounts have been prepared under the historical cost convention and in accordance with the Charities Act and applicable accounting standards including the SORP (FRS 102) subject to the revaluation of certain fixed assets and the non-provision of depreciation thereon.

The presentation currency is sterling.

Going Concern

The accounts have been prepared on a going concern basis as there are no material uncertainties about the charity’s ability to continue.

Incoming Resources

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.

Resources Expended

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. 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.

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.

3) Income Donations Received	2025 Unrestricted Total Funds Funds £ £ 87,523 87,523 87,523 87,523	2024 Unrestricted Total Funds Funds £ £ 243,698 243,698 243,698 243,698	2024 Unrestricted Total Funds Funds £ £ 243,698 243,698 243,698 243,698
			243,698

BOBOV SHUL NOTES TO THE ACCOUNTS (continued) YEAR ENDED 31 MAY 2025

4) Expenditure on charitable activities by activity

Activities undertaken £ 52,128 17,057 11,910 4,340 - -	Support costs £ - - - - - 1,625	Total Funds 2025 £ 52,128 17,057 11,910 4,340 - 1,625	Total Funds 2024 £ 94,185 22,889 93,394 17,386 15,020 1,496
85,435	1,625	87,060	244,370
		2025 £ 905 720	2024 £ 716 780
		1,625	1,496
		2025 £	2024 £
		720	780
		2025 £	2024 £
		-	380
		971	971
		Unrestricted Funds £ 1,180 243,698 (244,370)	Total £ 1,180 243,698 (244,370)
		508	508

There were no related party transactions during the year.

9) Related party transactions