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2025-05-31-accounts

COMPANY REGISTRATION NUMBER: 12008843 CHARITY REGISTRATION NUMBER: 1203224

HATZOLA CANVEY LTD Company Limited by Guarantee Unaudited Financial Statements 31 May 2025

WHITESIDE AND DAVIES LTD

Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE

HATZOLA CANVEY LTD

Company Limited by Guarantee

Financial Statements

Year ended 31 May 2025

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 3
Statement of financial activities (including income and
expenditure account) 4
Statement of financial position 5
Notes to the financial statements 6

HATZOLA CANVEY LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 May 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 May 2025.

Reference and administrative details

Registered charity name HATZOLA CANVEY LTD Charity registration number 1203224 Company registration number 12008843 Principal office and registered 22 Hardys Way office Canvey Island Essex SS8 9PT The trustees Mr A Kaff T Goldman Mr Y Herzka Independent examiner D Pollak 158 Cromwell Road Salford M6 6DE

Structure, governance and management

Hatzola Canvey Ltd is constituted by Memorandum and Articles of Association and is a company limited by guarantee. It was incorporated on 21 May 2019 as a company and the company number is 12008843. It was registered as a charity also on 21 May 2019 with a charity number 1203224. The Trustees in office throughout the year were Yidele Herzka, Abraham Kaff and Trainda Goldman. They were also directors for the purposes of company law. All trustees give of their time freely and no trustee remuneration was paid in the year.

Recruitment and appointment of new trustees would be in line with the Memorandum and Articles of Association and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation.

Objectives and activities

The charity’s objects (“Objects”) are specifically restricted to the following:

To preserve the health of persons suffering from physical or mental illness by providing or assisting in the provision of equipment, facilities and services ancillary to those provided by ambulance services and other statutory bodies, in particular through:

1

HATZOLA CANVEY LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 May 2025

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education when reviewing the charity's aims and objectives and in planning future activities and setting grant making policy for the year.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

The principal activity of the company is the provision of emergency medical services. The charity has provided training for 11 fully qualified ambulance technicians. These are volunteers that are ready to respond to any emergencies within the local community on a 24/7 basis. In order to administer first aid assistance, the charity has purchased a fully equipped ambulance with all necessary equipment. The trustees are happy with progress the charity has made in achieving its charitable objects.

Financial review

The trustees feel that the activity and surplus reflect the profile and standing within the local community. The impact for future year's expenditure is self-evident and the trustees would like to record their appreciation for all the financial support received from benefactors during the course of the year.

Reserves policy

The Unrestricted Fund represents the unrestricted funds arising from past operating results. It represents the full reserves of the charity. The Trustees are satisfied that the balance of the Fund is satisfactory given the nature of revenue receipts against charitable activity and other costs. The free reserves of the charity, being the net current assets of the charity, amounted to £118,805 (2024: £132,213) all of which are unrestricted.

The trustees' annual report and the strategic report were approved on 20 February 2026 and signed on behalf of the board of trustees by:

Mr A Kaff Trustee

2

HATZOLA CANVEY LTD

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of HATZOLA CANVEY LTD

Year ended 31 May 2025

I report to the trustees on my examination of the financial statements of HATZOLA CANVEY LTD ('the charity') for the year ended 31 May 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

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

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

D Pollak Independent Examiner 158 Cromwell Road Salford M6 6DE

3

HATZOLA CANVEY LTD

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 May 2025

2025 2025 2024
Unrestricted
funds Total funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 5 116,462 116,462 208,201
Charitable activities 6 3,900 3,900 6,175
-------------------------------- -------------------------------- --------------------------------
Total income 120,362 120,362 214,376
================================ ================================ ================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies 7 915 915 2,825
Expenditure on charitable activities 8,9 111,509 111,509 96,174
-------------------------------- -------------------------------- --------------------------------
Total expenditure 112,424 112,424 98,999
================================ ================================ ================================
-------------------------------- -------------------------------- --------------------------------
Net income and net movement in funds 7,938 7,938 115,377
================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 132,213 132,213 16,836
-------------------------------- -------------------------------- --------------------------------
Total funds carried forward 140,151 140,151 132,213
================================ ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 6 to 13 form part of these financial statements.

4

HATZOLA CANVEY LTD

Company Limited by Guarantee

Statement of Financial Position

31 May 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 16 27,475
Current assets
Debtors 17 110,548 131,937
Cash at bank and in hand 3,328 276
-------------------------------- --------------------------------
113,876 132,213
Creditors: amounts falling due within one year 18 1,200
-------------------------------- --------------------------------
Net current assets 112,676 132,213
-------------------------------- --------------------------------
Total assets less current liabilities 140,151 132,213
-------------------------------- --------------------------------
Net assets 140,151 132,213
================================ ================================
Funds of the charity
Unrestricted funds 140,151 132,213
-------------------------------- --------------------------------
Total charity funds 19 140,151
================================
132,213
================================

For the year ending 31 May 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 20 February 2026, and are signed on behalf of the board by:

Mr A Kaff Trustee

The notes on pages 6 to 13 form part of these financial statements.

5

HATZOLA CANVEY LTD

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 May 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 22 Hardys Way, Canvey Island, Essex, SS8 9PT.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

6

HATZOLA CANVEY LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 May 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

7

HATZOLA CANVEY LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 May 2025

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery - 15% reducing balance Motor vehicles - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

8

HATZOLA CANVEY LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 May 2025

3. Accounting policies (continued)

Financial instruments (continued)

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

Hatzola Canvey Ltd is a registered charity and a company limited by guarantee and does not have a share capital. In the event of the charity being wound up, members are required to contribute an amount not exceeding £1.

5. Donations and legacies

Unrestricted Total Funds Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Donations 81,462 81,462 208,201 208,201
Grants
Grants receivable 35,000 35,000
-------------------------------- -------------------------------- -------------------------------- --------------------------------
116,462 116,462 208,201 208,201
================================ ================================ ================================ ================================

9

HATZOLA CANVEY LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 May 2025

6. Charitable activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Sale of goods/services as part of
direct charitable activities 3,900 3,900 6,175 6,175
======================= ======================= ======================= =======================
Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Costs of raising donations and
legacies - Donations 915 915 2,825 2,825
============== ============== ======================= =======================
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Charitable activity 64,346 64,346 66,855 66,855
Support costs 47,163 47,163 29,319 29,319
-------------------------------- -------------------------------- ---------------------------- ----------------------------
111,509 111,509 96,174 96,174
================================ ================================ ============================ ============================

7. Costs of raising donations and legacies

8. Expenditure on charitable activities by fund type

9. Expenditure on charitable activities by activity type

Activities
undertaken
Grant funding
Support Total funds Total fund
directly of activities costs 2025 2024
£ £ £ £ £
Charitable activity 32,881 31,465 44,590 108,936 93,871
Governance costs 2,573 2,573 2,303
---------------------------- ---------------------------- ---------------------------- -------------------------------- ----------------------------
32,881 31,465 47,163 111,509 96,174
============================ ============================ ============================ ================================ ============================

10

HATZOLA CANVEY LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 May 2025

10. Analysis of support costs

Analysis of
support costs Total 2025 Total 2024
£ £ £
Premises 2,800 2,800
Communications and IT 6,412 6,412
General office 17,925 17,925 12,800
Finance costs 249 249 374
Governance costs 2,573 2,573 2,303
Insurance 10,427 10,427 8,763
Legal and professional 6,777 6,777 5,079
---------------------------- ---------------------------- ----------------------------
47,163 47,163 29,319
============================ ============================ ============================
11. Analysis of grants
2025 2024
£ £
Grants to individuals
Grants to individuals 31,465 33,608
---------------------------- ----------------------------
Total grants 31,465 33,608
============================ ============================
12. Net income
Net income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 9,078
======================= ==============
13. Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 2,573 2,303
======================= =======================
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025 2024
£ £
Wages and salaries 9,674 6,783
======================= =======================

11

HATZOLA CANVEY LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 May 2025

14. Staff costs (continued)

The average head count of employees during the year was 3 (2024: Nil). The average number of full-time equivalent employees during the year is analysed as follows:

2025 2024 No. No. Number of staff 3 – ============== ==============

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

15. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

16. Tangible fixed assets

Plant and Motor
machinery vehicles Total
£ £ £
Cost
At 1 June 2024
Additions 600 35,953 36,553
-------------- ---------------------------- ----------------------------
At 31 May 2025 600 35,953 36,553
============== ============================ ============================
Depreciation
At 1 June 2024
Charge for the year 90 8,988 9,078
-------------- ---------------------------- ----------------------------
At 31 May 2025 90 8,988 9,078
============== ============================ ============================
Carrying amount
At 31 May 2025 510 26,965 27,475
============== ============================ ============================
At 31 May 2024
============== ============================ ============================
17. Debtors
2025 2024
£ £
Other debtors 110,548 131,937
================================ ================================
18. Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 1,200
======================= ==============

12

HATZOLA CANVEY LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 May 2025

19. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 June 2024 Income Expenditure 31 May 2025
£ £ £ £
General funds 132,213 120,362 (112,424) 140,151
================================ ================================ ================================ ================================
At At
1 June 2023 Income Expenditure 31 May 2024
£ £ £ £
General funds 16,836 214,376 (98,999) 132,213
============================ ================================ ============================ ================================
Analysis of net assets between funds
Unrestricted Total Funds
Funds 2025
£ £
Tangible fixed assets 27,475 27,475
Current assets 113,876 113,876
Creditors less than 1 year (1,200) (1,200)
-------------------------------- --------------------------------
Net assets 140,151 140,151
================================ ================================
Unrestricted Total Funds
Funds 2024
£ £
Tangible fixed assets
Current assets 132,213 132,213
Creditors less than 1 year
-------------------------------- --------------------------------
Net assets 132,213 132,213
================================ ================================

20. Analysis of net assets between funds

13