2023-07-31-accounts

Registered number 12768375

Toras Moshe Ltd

Report and Accounts

31 July 2023

Whiteside and Davies

Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE

Toras Moshe Ltd Registered number: 12768375 Director's Report

The director presents his report and accounts for the year ended 31 July 2023.

Principal activities

The company's principal activity during the year continued to be primary age schooling.

Directors

The following persons served as directors during the year:

Yoel Rouah Moshe Lieb Lemberger

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 9 July 2024 and signed on its behalf.

Yoel Rouah Director

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Toras Moshe Ltd Profit and Loss Account for the year ended 31 July 2023

Turnover Cost of sales Gross profit/(loss) Administrative expenses Other operating income Operating profit/(loss) Profit/(loss) before taxation Tax on profit/(loss) Profit/(loss) for the financial year	2023 £ 227,090 (76,148) 150,942 (103,606) 51,936 99,272 99,272 - 99,272	2022 £ 20,335 (47,001) (26,666) (27,281) 455 (53,492) (53,492) - (53,492)

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Toras Moshe Ltd Registered number: 12768375 Balance Sheet as at 31 July 2023

Notes Fixed assets Tangible assets 3 Current assets Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets/(liabilities) Net assets/(liabilities) Capital and reserves Profit and loss account Reserves	2023 £ 3,100 43,645 3,588 47,233 (6,420) 40,813 43,913 43,913 43,913	2022 £ 1,695 - 1,518 1,518 (58,572) (57,054) (55,359) (55,359) (55,359)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Yoel Rouah Director Approved by the board on 9 July 2024

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Toras Moshe Ltd Notes to the Accounts for the year ended 31 July 2023

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

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Toras Moshe Ltd Notes to the Accounts for the year ended 31 July 2023

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2 Employees Average number of persons employed by the company 3 Tangible fixed assets Cost At 1 August 2022 Additions At 31 July 2023 Depreciation At 31 July 2023 Net book value At 31 July 2023 At 31 July 2022 4 Debtors Other debtors 5 Creditors: amounts falling due within one year Other creditors	2023 Number 8 2023 £ 43,645 2023 £ 6,420	2022 Number 3 Plant and machinery etc £ 1,695 1,405 3,100 - 3,100 1,695 2022 £ - 2022 £ 58,572

6 Other information

Toras Moshe Ltd is a private company limited by shares and incorporated in England. Its registered office is: 158 Cromwell Road Salford M6 6DE

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Toras Moshe Ltd

Detailed profit and loss account for the year ended 31 July 2023

This schedule does not form part of the statutory accounts

Sales Fees Donations Received Cost of sales Food Materials Direct labour Administrative expenses Employee costs: Casual wages Staff training and welfare Travel and subsistence Premises costs: Rent Light and heat Cleaning General administrative expenses: Telephone and internet Postage Events Stationery and printing Charitable Donations Subscriptions Bank charges Insurance Equipment expensed Software Security Repairs and maintenance Sundry expenses Legal and professional costs: Accountancy fees Advertising and PR Other legal and professional Other operating income Grants received	2023 £ 24,280 202,810 227,090 2,827 14,473 58,848 76,148 7,055 748 50 7,853 5,964 704 5,634 12,302 615 12 120 2,426 39,300 363 83 3,011 1,500 488 2,381 30,126 606 81,031 750 670 1,000 2,420 103,606 51,936	2022 £ 14,955 5,380 20,335 254 4,873 41,874 47,001 13,819 760 77 14,656 1,960 - 2,310 4,270 346 - - 2,160 2,200 202 182 - 1,410 - - 835 - 7,335 540 480 - 1,020 27,281 455

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