2025-10-31-accounts

(Charity registration no. 1201360)

YEDIDOS UK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

YEDIDOS UK

LEGAL AND ADMINISTRATIVE INFORMATION

ANNUAL ACCOUNTS 2025

TRUSTEES:

Jessica Zwiebel- Chair Malka Neustadt Brocha Beila Lipschutz

ADMINISTRATION ADDRESS:

Flat 47 Carlton Mansions Holmleigh Road London N16 5PX

CHARITY NO:

1201360

INDEPENDENT EXAMINER:

C Weberman Weberman Ltd 44 Fairholt Road London N16 5HW

YEDIDOS UK CONTENTS

Trustees' report	1
Independent examiner's report	2
Statement of financial activities	3
Balance sheet	4
Notes to the financial statements	5 - 10

YEDIDOS UK TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees present their annual report and financial statements for the year ended 31 October 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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:

To advance in life and relieve the needs of young people separated from parents and/or other family members through divorce and family breakdown, through:

a. The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life;

b. Providing support, practical advice and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

Public Benefit:

The Trustees have taken due heed of their obligations relating to Public Benefit Duty affecting charities, as well as to their obligations under the Equalities Act 2010. The Trustees are satisfied that they meet their obligations.

Achievements and performance

The charity is dependent on income from voluntary donations and grants. Total incoming resources during the year amounted to £34,201 (2024: £227.) Charitable expenditure amounted to £28,876 (2024: £224.) The trustees are grateful to its funders and volunteers for a very successful first year. The Income and expenditure in Year 2024 relates to a pilot project undertaken by the charity.

Financial Review

Reserves policy

The charity's policy is to maintain reserves equivalent to at least 3 months of core running costs. This level of reserves is intended to provide financial stability, ensuring that the charity can continue its essential operations in the event of unexpected funding shortfalls or unforeseen expenses. This level of reserves will be maintained once the charity commences core charitable activities. The Reserves Policy is reviewed annually to ensure it remains appropriate for the

Structure, governance and management

The charity is a Charitable Incorporated Organisation and is controlled by it's governing document. It was registered as a charity on 16th December 2022.

The trustees who served during the year and up to the date of signature of the financial statements were: Jessica Zwiebel- Chair Malka Neustadt Brocha Beila Lipschutz

The day to day affairs of the Charity are administered by the Board of Trustees. It is not currently the intention of the Trustees of the Charity to appoint new trustees. Should the situation change in the future, the Trustees will apply suitable recruitment and training procedures. None of the trustees has any beneficial interest in the charity.

The trustee report was approved on 25th June 2026 by the trustees and is signed on its behalf by:

Jessica Zwiebel- Chair

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YEDIDOS UK.

I report to the trustees on my examination of the financial statements of Yedidos UK (the charity) for the year ended 31th October 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

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 that in any material respect:

1) accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

2) the financial statements do not accord with those records; or

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.

C Weberman Weberman Ltd 44 Fairholt Road London N16 5HW

Dated: 1st July 2026

YEDIDOS UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

2025 Notes: Unrestricted £ Income and endowments from Donations and legacies 3 5,341 Expenditure on charitable activities Charitable activities 4 2,144 Net Income / (Expenditure) 3,197 Reconciliation of funds Total funds bought forward Total funds carried forward	2025 Restricted £ 28,860 26,732 2,128	2025 Total £ 34,201 28,876 5,325 3 5,328	2024 Total £
			227
			224
			3
			0
			3

YEDIDOS UK STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025

Notes 2025 UNRESTRICTED £ Current Assets Cash at bank 0 Receivables: pledged donations 4,000 4,000 Current Liabilites Accruals 5 (800) Net Current Assets 3,200 Net Assets 3,200 Fund Analysis: Restricted funds Unrestricted funds Total funds	2025 RESTRICTED £ 628 1,500 2,128 0 2,128 2,128	2025 TOTAL £ 628 5,500 6,128 (800) 5,328 5,328 2,128 3,200 5,328	2024 TOTAL £ 3 0
			3
			0
			3
			3
			3 0
			3

The financial statements were approved by the trustees on 25th June 2026.

Jessica Zwiebel- Chair

YEDIDOS UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

• 1 Accounting policies

Charity information

The charity is a Charitable Incorporated Organisation.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

YEDIDOS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR YEAR ENDED 31 OCTOBER 2025

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

YEDIDOS UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR YEAR ENDED 31 OCTOBER 2025

1.8 Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the charity’s contractual obligations expire, are discharged or are cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Judgements made by the directors in the application of these accounting policies that have significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year are as follows.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR YEAR ENDED 31 OCTOBER 2025

YEDIDOS UK

3 Donations and legacies Donation Grant Legacy	2025 2025 2025 2024 2024 2024 RF UF Total RF UF Total £ £ £ £ £ £ 160 5,341 5,501 0 227 227 28,700 0 28,700 0 0 0 0 0 0 0 0 0 28,860 5,341 34,201 0 227 227

RF- Restricted funds

UF- Unrestricted funds

4	Charitable activities		2025		2024
		£	£	£		£
	Charitable projects
	Food art sessions	1,751		206
	Transport and courier	670		18
	Projects and events	22,366		0
	Mentorship programme	1,181		0
	Volunteer gifts	66		0
	Provision of essentials	764		0
			26,798			224
	Support & governance costs
	Bank charges	110		0
	Accountancy	1,500		0
	Office costs	468		0
			2,078			0
			28,876			224

5 Trustees

None of the trustees (or persons connected with them) received any remuneration or benefits during the year.

6 Employees

The average number of employees was nil (2024: nil.)

7 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

8 Related party transactions

There were no disclosable related party transactions during the year.

9 Disclosures

There are no other disclosures to report.