Charity registration number 1202254
NESIVOS CHAIM UK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
NESIVOS CHAIM UK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees E E Rubinstein J R Nemeth S G Springer Charity number 1202254 Independent examiner Brookheim Limited 35 Mayfield Gardens London NW4 2PY
NESIVOS CHAIM UK
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Statement of trustees' responsibilities | 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 - 15 |
NESIVOS CHAIM UK
TRUSTEES' REPORT FOR THE PERIOD ENDED 30 APRIL 2025
The trustees present their annual report and financial statements for the period ended 30 April 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 Constitution, 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
The charity's objectives as set out in its governing document is for the public benefit: the relief of sickness and suffering amongst persons, of the Orthodox Jewish community, who have or are suffering from mental health issues, addiction or the effects of abuse, and by extension their families and carers, in particular but not exclusively by: a) financial and practical support and assistance to attend established therapies focused on relieving their condition and oversee and manage the various aspects of any treatment provided; b) the provision of education, guidance and information to medical professionals and the wider community more generally on the subject of warning signs and appropriate next steps for anyone who may be suffering from mental health issues, addiction or the effects of abuse.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
The organisation employs its funds and resources to promote robust and effective safeguarding practices and enhance emotional wellbeing in the UK's Orthodox Jewish community by raising awareness, delivering expert training and providing specialist clinical case management to institutions, families and individuals.
Financial review
The financial results for the period to 30 April 2025, are fully reflected in the attached Financial Statements and the Notes thereon.
As at 30 April 2025, the charity had a deficit in Unrestricted Reserves of £5,680. This should be reversed in the near future through further donations.
Reserves policy
The charity's policy is to maintain funds at a level which the trustees deem appropriate after considering future commitments and the likely costs for the next year.
Structure, governance and management
The charity is a registered charity (charity number 1202254) and is governed by a CIO Foundation Constitution dated 9 March 2023.
The trustees who served during the year and up to the date of signature of the financial statements were: E E Rubinstein
J R Nemeth
S G Springer
Recruitment and appointment of trustees
New trustees are appointed based on personal competence, availability and knowledge and familiarity with the community which the charity serves. New trustees are inducted into the workings of the charity by the existing trustees.
None of the trustees has any beneficial interest in the charity.
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NESIVOS CHAIM UK
TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 APRIL 2025
Organisational structure
The trustees administer the day-to-day affairs of the charity.
The trustees' report was approved by the Board of Trustees.
E E Rubinstein
Trustee
26 February 2026
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NESIVOS CHAIM UK
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE PERIOD ENDED 30 APRIL 2025
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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NESIVOS CHAIM UK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NESIVOS CHAIM UK
I report to the trustees on my examination of the financial statements of Nesivos Chaim UK (the charity) for the period ended 30 April 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.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 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.
Pini Shebson ACA
Brookheim Limited 35 Mayfield Gardens London NW4 2PY
Dated: 26 February 2026
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NESIVOS CHAIM UK
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 30 APRIL 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income and endowments from: Donations and legacies 3 37,247 47,000 Charitable activities 4 16,342 - Other income 5 54 - Total income 53,643 47,000 Expenditure on: Raising funds 6 4,136 - Charitable activities 7 55,187 134,272 Total expenditure 59,323 134,272 Net income/(expenditure) and movement in funds (5,680) (87,272) Reconciliation of funds: Fund balances at 1 November 2023 - 87,272 Fund balances at 30 April 2025 (5,680) - |
Total Restricted funds 2025 2023 £ £ 84,247 175,000 16,342 - 54 6 100,643 175,006 4,136 5,212 189,459 82,522 193,595 87,734 (92,952) 87,272 87,272 - (5,680) 87,272 |
Total Restricted funds 2025 2023 £ £ 84,247 175,000 16,342 - 54 6 100,643 175,006 4,136 5,212 189,459 82,522 193,595 87,734 (92,952) 87,272 87,272 - (5,680) 87,272 |
|---|---|---|
| 175,006 | ||
| 5,212 82,522 |
||
| 87,734 | ||
| 87,272 - |
||
| 87,272 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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NESIVOS CHAIM UK
STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025
| Notes Fixed assets Property, plant and equipment 14 Current assets Trade and other receivables 15 Cash at bank and in hand Current liabilities 16 Net current (liabilities)/assets Total assets less current liabilities The funds of the charity Restricted income funds 18 Unrestricted funds 19 |
2025 £ - 102 102 (9,545) |
2023 £ £ 3,763 98,310 487 98,797 (15,161) (9,443) (5,680) - (5,680) (5,680) |
£ 3,636 83,636 |
|---|---|---|---|
| 87,272 | |||
| 87,272 - |
|||
| 87,272 |
The financial statements were approved by the trustees on 26 February 2026
E E Rubinstein Trustee
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
1 Accounting policies
Charity information
Nesivos Chaim UK is a registered charity and is governed by a CIO Foundation Constitution dated 9 March 2023.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Constitution, 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 or grantors 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.
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 30 APRIL 2025
1 Accounting policies
(Continued)
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 Property, plant and equipment
Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 25% reducing balance Computers 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of non-current assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash 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.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables 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.
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 30 APRIL 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including trade and other payables 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 payables 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
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.
3 Income from donations and legacies
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2023 | 2023 | 2023 | |
| £ | £ | £ | £ | £ | £ | |
| Donations and gifts | 37,247 | 47,000 | 84,247 | - | 175,000 | 175,000 |
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
4 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2023 | |
| £ | £ | |
| Income from charitable activities | ||
| Other income | 16,342 | - |
5 Other income
| Unrestricted Restricted funds funds 2025 2025 £ £ Bank interest 54 - Expenditure on raising funds Unrestricted Restricted funds funds 2025 2025 £ £ Fundraising and publicity Advertising 2,022 - Other fundraising costs 2,114 - 4,136 - |
Total Unrestricted Restricted funds funds 2025 2023 2023 £ £ £ 54 - 6 Total Unrestricted Restricted funds funds 2025 2023 2023 £ £ £ 2,022 - 4,944 2,114 - 268 4,136 - 5,212 |
Total 2023 £ 6 |
|---|---|---|
| Total 2023 £ 4,944 268 |
||
| 5,212 |
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6 Expenditure on raising funds
-
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
7 Expenditure on charitable activities
| Total Total 2025 2025 £ £ Direct costs Staff costs - 33,673 Depreciation and impairment 1,254 - Rent 17,110 - Provision of support and education 128,251 - 146,615 33,673 Grant funding of activities (see note 8) 3,600 - Share of support and governance costs (see note 9) Support 150 - Governance 5,421 - 155,786 33,673 Analysis by fund Unrestricted funds 46,768 8,419 Restricted funds 109,018 25,254 155,786 33,673 |
Total 2025 £ 33,673 1,254 17,110 128,251 180,288 3,600 150 5,421 189,459 55,187 134,272 189,459 |
Total 2023 £ - 1,212 2,380 72,460 76,052 - - 3,650 79,702 - 79,702 79,702 |
Total 2023 £ 2,820 - - - 2,820 - - - 2,820 - 2,820 2,820 |
Total 2023 £ 2,820 1,212 2,380 72,460 |
|---|---|---|---|---|
| 78,872 - - 3,650 |
||||
| 82,522 | ||||
| - 82,522 |
||||
| 82,522 |
8 Grants payable
| Grants payable | |
|---|---|
| Total | |
| 2025 | |
| £ | |
| Grants to institutions: | |
| Beis Hatalmud Manchester | 3,600 |
- 9 Support costs allocated to activities
| Bank fees Governance costs Analysed between: Charitable activities |
2025 £ 150 5,421 5,571 5,571 |
2023 £ - 3,650 |
|---|---|---|
| 3,650 | ||
| 3,650 |
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
| 9 Support costs allocated to activities Governance costs comprise: Independent examiner fees Legal and professional 10 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements Depreciation of owned property, plant and equipment |
(Continued) 2025 2023 £ £ 1,200 1,200 4,221 2,450 5,421 3,650 2025 2023 £ £ 1,200 1,200 1,254 1,212 |
(Continued) 2025 2023 £ £ 1,200 1,200 4,221 2,450 5,421 3,650 2025 2023 £ £ 1,200 1,200 1,254 1,212 |
|---|---|---|
| 3,650 | ||
| 2023 £ 1,200 1,212 |
11 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
12 Employees
The average monthly number of employees during the year was:
| 2025 | 2023 | |
|---|---|---|
| Number | Number | |
| 2 | 1 | |
| Employment costs | 2025 | 2023 |
| £ | £ | |
| Wages and salaries | 33,673 | 2,820 |
There were no employees whose annual remuneration was more than £60,000.
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
14 Property, plant and equipment
| Fixtures and fittings Computers £ £ Cost At 1 November 2023 2,307 2,541 Additions 673 708 At 30 April 2025 2,980 3,249 Depreciation and impairment At 1 November 2023 577 635 Depreciation charged in the year 601 653 At 30 April 2025 1,178 1,288 Carrying amount At 30 April 2025 1,802 1,961 At 31 October 2023 1,730 1,906 15 Trade and other receivables 2025 Amounts falling due within one year: £ Prepayments and accrued income - 16 Current liabilities 2025 Notes £ Deferred income 17 867 Trade payables - Other creditors 7,478 Accruals 1,200 9,545 17 Deferred income 2025 £ Other deferred income 867 |
Total £ 4,848 1,381 |
|---|---|
| 6,229 | |
| 1,212 1,254 |
|
| 2,466 | |
| 3,763 | |
| 3,636 | |
| 2023 £ 98,310 |
|
| 2023 £ - 4,391 9,570 1,200 |
|
| 15,161 | |
| 2023 £ - |
Deferred income is included in the financial statements as follows:
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
17 Deferred income
| Deferred income Deferred income is included within: Current liabilities Movements in the year: Deferred income at 1 November 2023 Resources deferred in the year Deferred income at 30 April 2025 |
(Continued) 2025 2023 £ £ 867 - - - 867 - 867 - |
(Continued) 2025 2023 £ £ 867 - - - 867 - 867 - |
|---|---|---|
| - - |
||
| - |
18 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 November 2023 Incoming resources Resources expended At £ £ £ 87,272 47,000 (134,272) Previous year: At 1 November 2022 Incoming resources Resources expended At £ £ £ - 175,006 (87,734) |
30 April 2025 £ - |
|---|---|
| 30 April 2023 £ 87,272 |
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 | Incoming | Resources | At 30 April | |
|---|---|---|---|---|
| November | resources | expended | 2025 | |
| 2023 | ||||
| £ | £ | £ | £ | |
| General funds | - | 53,643 | (59,323) | (5,680) |
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NESIVOS CHAIM UK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
20 Analysis of net assets between funds
| Unrestricted Restricted funds funds 2025 2025 £ £ At 30 April 2025: Property, plant and equipment 3,763 - Current assets/(liabilities) (9,443) - (5,680) - Unrestricted Restricted funds funds 2023 2023 £ £ At 30 April 2023: Property, plant and equipment - 3,636 Current assets/(liabilities) - 83,636 - 87,272 |
Total 2025 £ 3,763 (9,443) |
|---|---|
| (5,680) | |
| Total 2023 £ 3,636 83,636 |
|
| 87,272 |
21 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
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