**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.
- 1 -
## **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
- 2 -
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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.
- 3 -
## **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:
- 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.
## **Pini Shebson ACA**
Brookheim Limited 35 Mayfield Gardens London NW4 2PY
Dated: 26 February 2026
- 4 -
## **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.
- 5 -
## **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**
- 6 -
## **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.
- 7 -
## **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.
- 8 -
## **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|
- 9 -
## **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|
- **6 Expenditure on raising funds**
- 10 -
## **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|
- 11 -
## **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.
- 12 -
## **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:
- 13 -
## **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)|
- 14 -
## **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).
- 15 -