**REGISTERED CHARITY NUMBER: 1200363** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS** **FOR THE PERIOD 6 APRIL 2024 TO 30 APRIL 2025** ## **FOR** ## **UK FRIENDS OF MOSDOS DOROG** Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL **UK FRIENDS OF MOSDOS DOROG** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 6 APRIL 2024 TO 30 APRIL 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|7| **UK FRIENDS OF MOSDOS DOROG** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 6 APRIL 2024 TO 30 APRIL 2025** The trustees present their report with the financial statements of the charity for the period 6 April 2024 to 30 April 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 advancement of the Orthodox Jewish faith in such ways as the trustees shall from time to time deem fit, particular but not exclusively, by: i) financially supporting the charitable activities of the Jewish religious educational institutions known as Mosdos Dorog of Bene Braq, Israel, and ii) by providing financial support for its benevolent fund enabling: a) poor people to celebrate the Jewish holidays and b) poor brides and bridegrooms to marry in accordance with the Orthodox Jewish faith. ## **Significant activities** The financial results of the Company's activities for the period ended 30 April 2025 are fully reflected in the attached financial statements together with the notes thereon. ## **Public benefit** The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning the charity's future activities. The aims of the charity for the public benefit are detailed in the Objectives and Activities section of the report. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** During the year under review the charity received generous donations that amounted to £2,000. ## **FINANCIAL REVIEW** ## **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. ## **FUTURE PLANS** The charity plans to continue its activities subject to satisfactory incoming resources. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Recruitment and appointment of new trustees** 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 trustees will apply suitable recruitment induction and training procedures. ## **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. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1200363 Page 1 **UK FRIENDS OF MOSDOS DOROG** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 6 APRIL 2024 TO 30 APRIL 2025** ## **Principal address** 129 WOODSTOCK AVENUE LONDON NW11 9RL ## **Trustees** H V LAST M M Frank ## **Independent Examiner** Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL Approved by order of the board of trustees on 9 February 2026 and signed on its behalf by: H V LAST - Trustee Page 2 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UK FRIENDS OF MOSDOS DOROG** ## **Independent examiner's report to the trustees of UK FRIENDS OF MOSDOS DOROG** I report to the charity trustees on my examination of the accounts of UK FRIENDS OF MOSDOS DOROG (the Trust) for the period 6 April 2024 to 30 April 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts 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 accounts to be reached. M A Venitt, ACA Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL 9 February 2026 Page 3 **UK FRIENDS OF MOSDOS DOROG** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 6 APRIL 2024 TO 30 APRIL 2025** |||Period||| |---|---|---|---|---| |||6.4.24||| |||to||Year ended| |||30.4.25||5.4.24| |||Unrestricted||Total| |||fund||funds| ||Notes|£||£| |**INCOME AND ENDOWMENTS FROM**||||| |Donations and legacies||2,000||-| |**EXPENDITURE ON**||||| |Other||1,750||-| |**NET INCOME**||250||-| |**RECONCILIATION OF FUNDS**||||| |Total funds brought forward|||-|-| |**TOTAL FUNDS CARRIED FORWARD**||250||-| The notes form part of these financial statements Page 4 ## **UK FRIENDS OF MOSDOS DOROG** ## **BALANCE SHEET 30 APRIL 2025** |||30.4.25|5.4.24|| |---|---|---|---|---| |||Unrestricted|Total|| |||fund|funds|| ||Notes|£|£|| |**CURRENT ASSETS**||||| |Cash at bank||250||-| |**NET CURRENT ASSETS**||250||-| |**TOTAL ASSETS LESS CURRENT**||||| |**LIABILITIES**||250||-| |**NET ASSETS**||250||-| |**FUNDS**|4|||| |Unrestricted funds||250||-| |**TOTAL FUNDS**||250||-| The financial statements were approved by the Board of Trustees and authorised for issue on 9 February 2026 and were signed on its behalf by: H V LAST - Trustee M M Frank - Trustee The notes form part of these financial statements Page 5 **UK FRIENDS OF MOSDOS DOROG** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 6 APRIL 2024 TO 30 APRIL 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 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. ## **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 period ended 30 April 2025 nor for the year ended 5 April 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 30 April 2025 nor for the year ended 5 April 2024. ## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Total|| |---|---|---| ||funds|| ||£|| |**NET INCOME**||-| |**TOTAL FUNDS CARRIED FORWARD**||-| Page 6 continued... **UK FRIENDS OF MOSDOS DOROG** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 6 APRIL 2024 TO 30 APRIL 2025** ## **4. MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**|||| |---|---|---|---| |||Net|| |||movement|At| ||At 6.4.24|in funds|30.4.25| ||£|£|£| |**Unrestricted funds**|||| |General fund|-|250|250| |**TOTAL FUNDS**|-|250|250| |Net movement in funds, included in the above are as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|2,000|(1,750)|250| |**TOTAL FUNDS**|2,000|(1,750)|250| ## **5. RELATED PARTY DISCLOSURES** During the period a trustee donated £2,000 to the charity. Page 7