� � � � � � � � � � � � � � �� �� � � �� !�"�#  �$ � � � ��� � ��� #!�� !%� %%�&�$�'(')� � � � � � � � � � � � � � � � � - � � ! !"##$% %#&!% #'$ - � � - ()$%$*) '+,% � - � -!+!%� � . "#/� � $+,%%,%0%)$%$ 1 � � � � � � � � � � � � � ��� - � � ���� � � � - ���������� � �������� � � � � � � � � � - � � � � � 2% %"%�,�# # '� %#&#%#$ ���3 - � � � � � 4 ' �$0% ���5 - � � 6,%$�%,�%0�# # '�$% %"%$ ���789� - � � � �  �� � !"#"$ &'(*+,-*((-.+(-(/**'(0+1//,12+(.3+*1/450/1/6012-*1*(7(/*-35*'(6'1+0*853+*'(8(1+(/4(4 � 9:;18<=<>? � � @ABA@ACDAFCGFGHICIJK@FKILAGAKFIMJ � � N(O0-*(+(46'1+0*8/17( N(PQ'18(2(R-S0*6'(/ � � � � � � ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )) ) E E E E ) ) ) )) ) ) )) ) T'1+0*8)+(O0-*+1*03/)/,7P(+)) ::UUVWW) ) N(O0-*(+(4)144+(--)) ) UUX:=:)Y,/-7,+()N314) `1/a(+Z3/43/) [:W)V\&) ) ) &'()*+,-*((-)) ) ) ;)\)S1'1/) ) ) ) ) ])^3-/(+) ) ) ) ) _);022(+) ) ) ) ) )) ) **)** ) ))))))))))))))Z2384-)`1/a) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )� % % ) ) ) ) ) � - � �  �� � !"#"$ &'()*')(+,./0+(121*+2134212.+4+1' � 56768:6;<=>6?;@A8;B?BCB6D=8DEAF6786DG>=H6@I=7=B?A8AJK7C;BD=B6DLMCI>NONNP �QB?;=76E?;B676D@<=7?B>R?B<@<=7?B>8CSG67� TTUUVLL=8DR=;76E?;B676DA8LMCI>NONNP K<6@<=7?B>?;EAF6786DG>=GA=7DAJB7C;B66;RPH=>WBAWD=>AX67=B?A8;=76I6DG> � ?B;JAC8D67=8DH?76@BA7YZ7Z[5=<=8P � (\]^_`ab\cadce`ce_]a`fc � � � � � - � - - - -- - 9 99 9 9 9 99 99 9 99 9 9 - 999 9 9 9 9 9 9 9 9 9 99 9 9 9 99 9 99 99 9 9 9 99 9 9 9 9 9 - 9 9 9 9 999 9 - 9 - - - - g6@7C?BS68B9=8D9=XXA?8BS68B9AJ986R9B7C;B66;9=769?89I?869R?B<9B<69H6@I=7=B?A89AJ9K7C;B9=8D9R?B<9B<69 @A8;68B9AJ9B<69@C7768B9B7C;B66;P9Q89;6I6@B?8E9?8D?F?DC=I;9JA79=XXA?8BS68B9=;9B7C;B66;Y9B<69B7C;B66;9 SC;B9<=F6976E=7D9BA9B<69;h?II;Y9h8ARI6DE69=8D96iX67?68@69866D6D9JA79B<696JJ6@B?F69=DS?8?;B7=B?A89AJ9 B<69@<=7?B>P9jII9S=kA79D6@?;?A8;9=769B=h689@AII6@B?F6I>9G>9FAB69AJ9B<69B7C;B66;9=8D9=II9B<69B7C;B66;9E?F69 AJ9B<6?79B?S69J766I>P9K<69B7C;B66;9=769C8X=?D9=8D9D6B=?I;9AJ9=8>976I=B6D9X=7B>9B7=8;=@B?A8;9=769 D?;@IA;6D9=;9=XXI?@=GI69?89B<698AB6;9BA9B<69=@@AC8B;9lNONmWn?IoP99 K7C;B66;976@6?F69;C?B=GI69B7=?8?8E9?89I?869R?B<9B<6?797AI6;9=8D976;XA8;?G?I?B?6;P9 9 (`pq-bdcdr\b\caK<69B7C;B66;9<=F69=;;6;;6D9B<69S=kA797?;h;9BA9R9?;96iXA;6DY9?89X=7B?@CI=79BY9=8D9=769;=B?;J?6D9B<=B9B<6;697?;h;9=7697AGC;BI>9S=8=E6DY9 B<7ACE<9?B;9XAI?@?6;Y9;>;B6S;9=8D9X7A@6DC76;9JA79s=J6EC=7D?8EY9[6=IB<9=8D9s=J6B>9=8D9t?8=8@?=I9 Z=8=E6S68B9=8D9uA8B7AI;P9 v8EA?8E97?;h9=;;6;;S68B9=8D9S=8=E6S68B9?;9B<6976;XA8;?G?I?B>9AJ9B<69B7C;B66;P9 9 /wx+*'y0+&-213-2*'y0y'y+&K<69@<=7?B>9?;9BA9<6IX9B9BA9D=>9G=;?;Y9<6IX;9X76F68B?A89AJ9XAF67B>9G>92*€y+0+4+1'&{+(‚/(421*+ S=h?8E9u<=7?B>R=;E7=8B;9BA9?8D?F?DC=I;9=8D9X7AF?D?8E9;67F?@6;P;=B?;J?6DR?B6=7;X67JA7S=8@6Pzƒ6<=F6S=8=E6DBA<6IX=IABAJB<6IA@=I 866D>P9 {_|}`]-|\c\~`a‚)')(+K<69B7C;B66;9@A8J?7S9B<=B9B<6>9<=F6976J6776D9BA9B<69EC?D=8@69@A8B=?86D9?89B<69u<=7?B>9uASS?;;?A8;9{„21& ƒ6E6867=I9EC?D=8@69A89XCGI?@9G686J?B9R<68976F?6R?8E9B<69@<=7?B>;9=?S;9=8D9AGk6@B?F6;9=8D9?89XI=88?8E9ˆ - - - Z[5=<=8 9 99 9 9 9 9 99 99 9 9 9 - K7C;B669 lu<=?7X67;A8o - - - 9 9 99 9 9 9 99 9 99 9 - 9 � 9 9 9 9 9 9 9%$9% 9 9 9 9 9 99 9 99 9 9 - 9 99 9 9 9 - � � **REB SHAYELE'S KITCHEN** ## **INDEPENDENT EXAMINER REPORT** ## **YEAR ENDED 31 MAY 2024** I report on the accounts of the charity for the year ended 31 May 2024 set out on pages 6 to 9. ## **Respective Responsibilities of Trustees and Independent Examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Act”) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Act; - to follow the procedures laid down in the general directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act); and - state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s Statement** My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records 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 seeking explanations from the trustees concerning any such matters. 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 the report is limited to those matters set out in the statement below. ## **Independent Examiner’s Statement** In connection with my examination, no matter has come to my attention: - a) which gives me reasonable cause to believe that, in any material respect, the requirements: - to keep accounting records in accordance with Section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or - b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Js&Co Accountants Ltd 26 Theydon Road London E5 9NA 25[th] March 2025 -5- ## **REB SHAYELE'S KITCHEN** ## STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 May 2024 |Notes
**INCOMING FROM**
**Incoming resources from generated funds**
4
Donations and Grants
**Total Incoming resources**
**EXPENDITURE ON**
Charitable activities
5,6
**Total resources expended**
**NET INCOMING/(OUTGOING)**
**RESOURCES**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**Restricted**
**2024**
**2023**
**Funds**
**Funds**
**Total Funds**
**Total Funds**
£
£
£
£
391,000
20,000
411,000
0| |---|---| ||391,000
20,000
411,000
0
377,140
20,000
397,140
0| ||377,140
20,000
397,140
0
13,860
0
13,860
0
13,860
0
13,860
0| ||13,860
0
**13,860**
**0**| The Notes form part of the financial statements Page 6 ## **REB SHAYELE'S KITCHEN** |**2024**
Notes
£
£
**CURRENT ASSETS:**
Cash at bank and in hand
15,000
15,000
**CREDITORS: amounts falling**
**due within one year**
8
-1,140
**Net Current assets/(liabilities)**
13,860
**NET CURRENT ASSETS:**
13,860
**FUNDS**
9
Unrestricted funds
13,860
**TOTAL FUNDS**
13,860
BALANCE SHEET
31-May-24|**2023**
£
£
0
0
0
0
0
0
0|**2023**
£
£
0
0
0
0
0
0
0| |---|---|---| |||| |||0| |||0| |||0| Approved by the board of Trustees on: 25 March 2025 And signed on their behalf by: Trustee M H Kahan The Notes form part of these financial statements Page 7 ## **REB SHAYELE'S KITCHEN** ## NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 May 2024 ## 1 **ACCOUNTING POLICIES** ## **Accounting convention** These accounts have been prepared in accordance with the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective January 2015). In preparing the accounts, the charity follows best practice as laid down in the Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP) issued in March 2005. Where there is a conflict between the FRSSE and the SORP, the SORP has been adopted in accordance with paragraph 419ff of the SORP. ## **Incoming resources** All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** Expenditure is accounted for on 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. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ## 2 **TRUSTEES REMUNERATION AND BENEFITS** No trustee received remuneration, allowance for or reimbursement of expenses. ## 3 **RELATED PARTY** There were no related party transactions during the year ## 4 **INCOMING FROM** |||**Unrestricted**||**Total Funds**|**Total Funds**| |---|---|---|---|---|---| |||**Funds**|**Restricted Funds**|**2024**|**2023**| |||**£**|**£**|£|£| ||Donations and Grants|**391,000**|**20,000**|**411,000**|**0**| |5|**COSTS OF CHARITABLE ACTIVITIES BREAKDOWN**||||| |||**Unrestricted**||**Total Funds**|**Total Funds**| |||**Funds**|**Restricted Funds**|**2024**|**2023**| |||**£**|**£**|£|£| ||Grants|376,000|20,000|396,000|0| |||376,000|20,000|396,000|0| Average number of employees, during the year was as follows: 0 (2023 0) Page 8 ## **REB SHAYELE'S KITCHEN** NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 May 2024 ## 6 **GOVERNANCE COSTS** |Accountancy|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2024**
**Total Funds**
**2023**
**£**
**£**
£
£
1,140
1,140
0| |---|---| ||1,140
0
1,140
0| ## 7 **TAXATION** Peninim is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. ## 8 **CREDITORS: AMOUNTS FALLING** ## **DUE WITHIN ONE YEAR** |Accruals
9
**MOVEMENTS IN FUNDS**
**Restricted funds**
General fund
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At 1.6.23**
£
0
0|**2024**
**2023**
£
£
1,140
0| |---|---|---| |||1,140
0| |||**Net movement**
**in funds**
**At 31.5.24**
£
£
0
0
13,860
13,860| ||0|13,860
13,860| Net movement in funds, included in the above are as follows: |**Restricted funds**
General fund
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
20,000
391,000|**Resources**
**Movement in**
**expended**
**funds**
**£**
**£**
20,000
0
377,140
13,860| |---|---|---| ||391,000|377,140
13,860| Page 9