CHARITY REGISTRATION NUMBER: 1198438
LEHISVADA
Unaudited Financial Statements 31 March 2025
LEHISVADA Financial Statements Period ending 31 March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6 to 8 |
LEHISVADA Trustees' Annual Report Period ending 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS
| Trustees | Mr M Deutsch |
|---|---|
| Mr Y Feldman | |
| Mr S Rubinfeld | |
| Charity number | 1198438 |
| Principal office | 35 Heathland Road |
| London | |
| N16 5PG |
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LEHISVADA Trustees' Annual Report Period ending 31 March 2025
The trustees present their report and the unaudited financial statements of the charity for the period ending 31 March 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is governed by a Declaration of Trust.
Organisational structure
The power to appoint new trustees is vested in the current board. It is not the intention of the trustees of the charity to appoint any new trustees. Should the situation change in the future, the trusees will apply suitable recruitment induction and training procedures. The trustees adminster the day to day running of the charity.
Risk review
The trustees confirm that there are no major risks to which the charity is exposed.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are:
The advancement of the Jewish religion for the public benefit, by the provision of religious education and facilities for religious education and study.
The trustees have considered the Charity Commission's general guidance on public benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The trustees are pleased with the results of the year. The charity managed to raise the necessary funds required to reach their charitable objectives.
STRATEGIC REPORT
Reserve policy
The trustees retain reserves as necessary and where appropriate, consolidate funds in order to make more substantial grants which they feel to be appropriate.
Future developments
There are no current plans to change the activities or modus operandi in the forseeable future.
Approved by order of the board of trustees on 27 January 2026 and signed on its behalf by:
Mr S Rubinfeld Trustee
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LEHISVADA Independent examiner's report to the trustees on the unaudeted financial statements Period ending 31 March 2025
Independent examiner's report to the trustees of Lehisvada ('the charity')
I report to the charity trustees on my examination of the financial statements of the charity for the period ending 31 March 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of your charity's financial statements as carried out under section 145 of 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 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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 financial statements to be reached.
Stone & Co. Services Ltd 3 Norfolk Avenue London N15 6JX
27 January 2026
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LEHISVADA Statement of Financial Activities Period ending 31 March 2025
| 2025 Unrestricted funds Note £ INCOME AND ENDOWMENTS Donations and grants4 315,050 Total income 315,050 EXPENDITURE ON Expenditure on charitable activities5,6 311,969 Total expenditure 311,969 NET INCOME/(EXPENDITURE) 3081 RECONCILIATION OF FUNDS Total funds brought forward (1,132) TOTAL FUNDS CARRIED FORWARD 1949 |
2025 Restricted funds £ - - - - - |
2025 Total funds £ 315,050 315,050 311,969 311,969 3081 (1,132) 1949 |
2024 Total funds £ 118,097 118,097 118,785 118,785 (688) (444) (1,132) |
|---|---|---|---|
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
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LEHISVADA Statement of Financial Position Period ending 31 March 2025
| Notes FIXED ASSETS Tangible fixed assets 8 CURRENT ASSETS Debtors Cash at bank CREDITORS Amounts falling due within one year 9 NET CURRENT LIABILITIES TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS |
£ £ 2,662 4,656 74 4,730 (5,443) (713) 1949 1949 1949 - 1949 2025 |
2024 £ 2,486 729 1,802 2,531 (6,149) (3,618) (1,132) (1,132) (1,132) - (1,132) |
|---|---|---|
The financial statements were approved by the Board of Trustees on 27 January 2026 and were signed on its behalf by:
Mr S Rubinfeld
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LEHISVADA Notes to the financial statements Period ending 31 March 2025
1 GENERAL INFORMATION
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 35 Heathland Road, London, N16 5PG.
2 STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', 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.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Furniture 25% reducing balance basis. IT Equipment 33% reducing balance basis. Plant & Machinery 15% reducing balance basis.
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.
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LEHISVADA
Notes to the Financial Statements (continued) Period ending 31 March 2025
4 DONATIONS AND GRANTS
| Unrestricted Funds £ Donations received 315,050 Grants received - 315,050 5 EXPENDITURE ON CHARITABLE ACTIVITIES BY Unrestricted Funds £ Stipends 211,677 Distribution costs 47,612 Support costs 52,680 311,969 6 EXPENDITURE ON CHARITABLE ACTIVITIES BY Direct Costs £ Stipends 211,677 Office Expenses Wages Interest Payable Governance Costs Distribution Costs 47,612 259,289 |
Restricted Total Funds Funds 2025 £ £ 315,050 - - - 315,050 FUND TYPE Restricted Total Funds Funds 2025 £ £ - 211,677 - 47,612 - 52,680 - 311,969 ACTIVITY TYPE Support Total Funds Costs 2025 £ £ 211,677 16,366 16,366 21,744 21,744 1,137 1,137 13,433 13,433 47,612 52,680 311,969 |
Total Funds 2024 £ 118,097 118,097 Total Funds 2024 £ 54,587 - 64,198 118,785 Total Funds 2024 £ 54,587 20,606 17,640 777 11,917 13,258 118,785 |
|---|---|---|
7 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ending 31 March 2025.
Trustees' expenses
There were no trustees' expenses paid for the period ending 31 March 2025.
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LEHISVADA
Notes to the Financial Statements (continued) Period ending 31 March 2025
8 TANGIBLE FIXED ASSETS
| Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the period At 31 March 2025 Carrying amount At 31 March 2025 At 31 March 2024 |
Plant and machinery £ - 2,463 2,463 - 369 369 2,094 - |
IT Equipment £ 3,756 1,667 - 2,089 1,502 193 1,695 394 2,254 |
Fixtures and fittings £ 310 - 310 78 58 136 174 232 |
Total £ 4,066 796 4,862 1,580 620 2,200 2,662 2,486 |
|---|---|---|---|---|
9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Credit cards Other creditors Accruals and deferred income |
2025 £ 4,343 - 1,100 5,443 |
2024 £ 3,747 1,502 900 6,149 |
|---|---|---|
10 RELATED PARTY DISCLOSURES
There were no related party transactions for the period ending 31 March 2025.
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