COMPANY REGISTRATION NUMBER: 14127910 CHARITY REGISTRATION NUIABER: 1203714 Mosdos Toldos Aron Ltd Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 BRINDLEY LD TEIN LIMITED Chartered accountants 103 High Street Wallham Cross Herts
Mosdos Toldos Aron Ltd Company Limited by Guarantee Financial Slatements Period from 1 June 2023 to 31 March 2024 Page Directors, annual report (incorporating the director's report) Independent examiner's report to the directors Statement of financial activities (including income and expenditure accounll Statement of financial position Statement of cash flows Notes to the financial statements
Mosdos Toldos Aron Ltd Company Limited by Guarantee Direclors. Annual Report (Incorporating the Direclor's Report) Period from 1 June 2023 to 31 March 2024 The directors, who are also the directors lor the purposes ol company law, present their report and the unaudited financial slalements of the charity for the period ended 31 March 2024. Reference and administrative details Registered charity name Mosdos Toldos Aron Ltd Charity registration number 1203714 Company registration numb8r 14127910 Prlnclpal otllce and reglstered 14 Cailton Mansions offlce Holmleigh Road London N165PX The dlrector8 Mr Just Mr Liebenlhal Mr Goldstein Independent examlnèr Brindley Goldstein Limited 103 High Slieel Wallham Cross Herts EN8 7AN Structur0* governan and management The charity was constituted Deed ol Trust dated 22 May 2022. The day-to-day affairs of the company are administered by the trustees. 11 is not the intention ol the Iruslees lo appoint any new Iruslees. Should the silLJalion change in the future. the trustees wll aFply surtable recruilmenl induction and training procedures Risk management The Iruslees have a duly lo identify and review the risks lo which the charity is exposed and to ensure appropriate controls are in place lo provide reasonable assurance againsl fraud and error. Objectivos and activities The objective ol the charity are Ihe prevention or relief ol povety, advancement of the orth¢xiox Jewish religion and relief and care lor the disabled. The charity has given due regard to the Charity Commission's guidance on public benefit. Achievements and performance The trustees are satisfied wth the results for the period. IrOming resources lor the period amounted to £420,00912023'. £19,625).
Mosdos Toldos Aron Ltd Company Limited by Guarantee Direclors, Annual Report (Incorporating the Direclor's Report) (eonllnued) Period from 1 June 2023 to 31 March 2024 Financial review The Iruslees relain reserves as necessary and where appropriate. conSolale funds in order lo finance the operation of the Charity, and to make payments as appropriate. Reserves policy The trustees ensure that the charity has sufficient reserves to cover anlicipaled oulgoings. In addition the trustees have received undertakings from local supporters lo cover any deficit should such occasion arise. Reserves al the liOd end amounted lo £25.95212023.' £19.6251- Small company provisions This report has been prepared in accordance with the provisions applicable lo companies entitled to the small ¢ompanies exemption. The directors, annual report was approved on 14 August 2024 and signed on behalf ol the board ol trustees by.. Mr Just Director
Mosdos Toldos Aron Ltd Company Limited by Guarantee Independenl Examiner's Report to Ihe Directors of Mosdos Toldos Aron Ltd Period from 1 June 2023 to 31 March 2024 I report lo the directors on ffly examination of the financial statefflenls of Mosdos Toldos Aron Ltd I'lhe charilll lor the period ende(J 31 March 2024. Responsibilities and basis ot report As the directors of the company land also its directors for the Purposes of company lawl you are responsible lor the preparation ot the financial statements in accordance with the requirements ol the Companies Act 20061.lhe 2006 Acl'l. Having satisfied myself that the accounts ol the company are not required lo be audited under Part 16 ol the 2006 Act and are eligible for independent examination. I report in respect ol my examination ol the charity's accounts as carried out under section 145 01 the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out my examination I have followed Ihe Directions given by the Charity Commission under section 14515llbl ol the 2011 Act. Independent examlner's statement Since the charity s gross income exceeded £250,(M)O your examiner must be a member of a body listed in section 145 01 the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member ol the Inslilule ol Chartered Accountants in England and Wales IICAEWI, which is one ol the listed bodies. I have completed my examination. I confirm that no matters have me lo my attention In connecllon with the examination giving me cause to believe= accounting records were not kepl in respect ol the charity as required by secllon 386 of the 2006 Act,. or the financial slalements do not accord wilh those records; or the linan¢ial stalemenls do not comply with the accounting requirements ol section 396 01 the 2006 Act other than any requiiemenl that the accounts give a 'lnJe and fair, view which is not a matter considered as part of an independent examination.. or the tinancial statements have not been prepared in accordance with the methods and principles ol the Slalemenl ol 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 RekXJb1 ol Ireland IFRS 1021.
Mosdos Toldos Aron Ltd Company Limited by Guarantee Independenl Examiner's Report to Ihe Directors of Mosdos Toldos Aron Ltd (continued) Period from 1 June 2023 to 31 March 2024 I have no concerns and have come across no olher matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding ol the accounts to be reached. Brindley Goldstein Limited Independent Examiner 103 High Street Wallham Cross Herts EN8 7AN 14Aug24
Mosdos Toldos Aron Ltd Company Limited by Guarantee Stalement of Financial Activities (including income and expenditure account) Period from 1 June 2023 to 31 March 2024 Period from 1 Jun 23 10 31 Mar 24 Unreslricled funds Total funds Total funds Year lo 31 May 23 Income and endowments Donations and legacies Charitable activities 418.239 1,770 418,239 1,770 420,009 19,625 Total Income 420,009 19,625 Expendlture Expenditure on charitable activities Total expendllure 413,682 413,682 413,682 413,682 Net In¢ome and nel movemenl In lunds 6,327 6,327 19,625 Reconclllatlon ot funds Total funds brought lorward Total funds carrled tonyard 19,625 19,625 25,952 25.952 19,625 The slalemenl ol financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 12 fonn part of Ihese financial ststements.
Mosdos Toldos Aron Ltd Company Limited by Guarantee Stslement ot Financial Position 31 March 2024 31 Mar 24 31 May 23 Not¢ Current assets Debtors Cash al bank and in hand 11 19.567 6,385 25,952 17,855 1,770 19,625 Net current assels 25,952 25,952 19,625 Total assets less current Ilabllltles 19,625 Funds of the charlty Unreslricled funds 25,952 25,952 19,625 Total ¢harlty lunds 12 19,625 For the period ending 31 March 2024 the chartty was entitled lo exemplion from audit under section 477 of the Companies Act 2006 relating lo small companies. Directors, responsibilities: The members have not required the company lo oblain an audrt of ils financial statements for the period in question in accordance with section 476; The directors acknowledge their reswnsibililies lor complwng with the requirements ol the Act wth respect to accounting records and the preparation ol financial slalemenls. These financial slalemenls have been prepared in accordance with the provisions applicable to companies subject lo the small companies, regime. These financial slalemenls were approved by the board of trustees and aulhorised for issue on 14 Aug 24, and are signed on behalf ol the board by: Mr Just Director The notes on pages 8 to 12 fonn part of Ihese financial ststements.
Mosdos Toldos Aron Ltd Company Limited by Guarantee Statemenl of Cash Flows Period from 1 June 2023 to 31 March 2024 31 Mar 24 31 May 23 Cash flows from operating activities Net income 6,327 19,625 Ghanges in.. Trade and other debtors (1,712) 4,61 S 4,61 S 117,8551 1,770 Cash generated from operations Net cash from operating activities 1,770 Net increase in cash and cash equivalents Cash and cash equlvalents at beginning ot period Cash and cash equlvalents at end ot period 4,615 1,770 6,385 1,770 1,770 The notes on pages 8 to 12 fonn part of Ihese financial ststements.
Mosdos Toldos Aron Ltd Company Limited by Guarantee Noles lo the Financial Stslements Period from 1 June 2023 to 31 March 2024 General intormation 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 ollice is 14 Carlton Mansions, Holmleigh Road. London. N165PX. Statement of compliance These financial slalements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and Ihe Republic ol Ireland,, the Slalemenl ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Companies Act 2006. Accountlng pollcies Ba818 of preparatlon The financial slalements have been prepared on Ihe histoiical cost basis. as modified by the revaluation of certain financial assets and liabilities and inveslmenl properties measured al lair value through income or expenditure. The financial slalemenls are prepared in sterling. which is the lunclional cuirency ol the entity. Golng concern There are no material uncertainties atout the chariws ability lo continue. Dlsclosure exemptlons Disclosures in respect of financial instruments have not been presented. Judgements and koy sources of estlrnatlon uncertalnty There are no judgements aNI estimates Fund accounting Unreslricled funds are available for use al Ihe discretion of the Iruslees lo further any ol the charitys purposes. Designated funds are unreslricled funds earmarked by the directors for particular future project or commitment. Restricted funds are subjected lo reslriclions on their expenditure declared by the donor or through the terms of an appeal, and fall inlo one ol tsvo sub-classes- reslricled income funds or endowment funds.
Mosdos Toldos Aron Ltd Company Limited by Guarantee Noles lo the Financial Stalements (¢ofttlrn*d) Period from 1 June 2023 to 31 March 2024 Accounting policies {cOnlind} Incoming resources All incoming resources are included ift the slatemeftl of financial aclivities when enlitlemenl has passed lo the charity- il is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories ol income= income from donations or grants is recognised when there is evidence ol enlillement lo the gift, receipt is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and enlillement is established. income from donated goods is measured al Ihe lair value ol the g¢)ods unless this is impractical lo measure reliably, in which case the value is derived from the cost lo the donor or the eslimaled resale value. Donated facilities and seNices are recognised in the accounts when received il the value can b8 reliably measured. No amounts are included lor the contribution ol general volunteers. income from contracts lor the supply ol services is reccgnised with the delivery ol the contracted seNice. This is classified as unreslricled funds unless there is a conlraclual requirement lor il lo be spent on a particular purFKsse and returned il unspent, in which case il may be regarded as restricted. Resources exponded Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be lully recovered, and is classified under headings ol the statement ol financial activities lo which it relates: expenditur8 on raising funds includes the costs ol all fundraising activities, events, non- charitable trading aclivilies, and Ihe sale of donaled goods. expenditur8 on charitable aclivilies includes all costs incurred by a charity in undertaking aclivilies Ihal further ils charilable aims lor Ihe benelil ol ils beneficiaries, including those support costs and costs relating lo the governance ol the charity apportioned lo charitable aclivilies. other expenditure includes all expenditure that is neither related lo raising funds for the charity nor part of its expenditure on charitable activits'es. All costs are allo¢aled lo expenditure categories reflecling the use of the resource. Direct ¢osts allributable lo a single aclivity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute lo on a reasonable, justifiable and consislenl basis. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a paty to the contractual provisions ol the inslrumenl. Basic financial instruments are initially recognised at Ihe amount receivable or payable including any related transaction costs.
Mosdos Toldos Aron Ltd Company Limited by Guarantee Noles lo the Financial Stalements (¢ofttlrn*d) Period from 1 June 2023 to 31 March 2024 Accounting policies {cOnlind} Financial instruments (Contind) Current assets and current liabilities are subsequently measured al the cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or Iheir lair value can olherwse be measured reliably, the investment is subsequently measured at lair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured al cost less impairment. Other financial inslrumenls. including derivaltves, are inilialty recognised at lair value. unless payment lor an asset is deferred beyond normal business terms or financed al a rate of interest that is not a market rate, in which case the asset is measured at the present value ol the future payments discounted at a market rale ol inleresl lor a similar debl instrument. Other financial instruments are subsequently measured al laii value, wilh any changes recognised in the statement ol financial aclivilies. with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured al cost or amortised cost are reviewed lor objective evidence ol impairment al the end ol each reporting dale. 11 IheTe is objective evidence ol impairment, an impairment loss is recognised under the appropriate heading in the slalemenl ol financial activities in which the initial gain was recognised. For all equity instruments regardless ol significance, and other financial assets that are individually signilicanl, these are assessed individually IOT impairment. Other financial assets are either assessed individually or grouped on the basis ol similar credit risk characlerislics. Any reversals ol impairment are recognised immediatety. to the exlenl that the reversal does not result in a carrying amount ol the financial assel that exceeds what the carwng amount would have been had the impairment not previously been recognised. Llmlted by guarantee The Company is limited by guarantee and has no share capital. Every member ol the company undertakes lo contribute lo the assets ol the company. in the event ot a winding up, such an amount as may be required not exceeding £1. Donations and legacies Unreslricled Total Funds Unrestricted Total FLJnds Funds 2024 Funds 2023 Donations Donations Received 418.239 418.239 19,625 19,625
Mosdos Toldos Aron Ltd Company Limited by Guarantee Noles lo the Financial Stalements (¢ofttlrn*d) Period from 1 June 2023 to 31 March 2024 Charitable activities Unreslricled Total Funds Unrestricted Total Funds Furmjs 2024 Funds 2023 Sale of goodslservices as part ol direct charitable activities 1,770 1,770 Expendlture on charltable actlvitles by fund type Unreslricled Total Funds Unrestricted Total FLJnds Funds 2024 Funds 2023 Charitable activibes 413.682 413.682 Expendlture on charltable actlvltles by actlvlty type Activities undertaken Total funds directly 2024 Total fund 2023 Charitable activities 413.682 413,682 Independent examlnatlon foes Perlod from 1Jun23to 31 Mar 24 Year lo 31 May 23 Fees payable lo the independent examiner lor- Independent examination ol the financial slalements 61)0 600 10. Trustee remuneratlon and expenses No remuneration or oth6r benefits froffl employment with the charity or a related enlily were received by Ihe Iruslees. No trustees expenses have been incurred. 11. Oebtors 31 Mar 24 31 May 23 Trade debtors Other debtors 17,855 19,567 19,567 17,855
Mosdos Toldos Aron Ltd Company Limited by Guarantee Noles lo the Financial Stalements (¢ofttlrn*d) Period from 1 June 2023 to 31 March 2024 12. Analysis of charitable funds Unrestricted funds At 31 March 202 At 1 June 2023 Income Expenditure General funds 19,625 420,009 {413,6821 25,952 Al 1 June 2022 Al Income Expenditure 31 May 2023 General funds 19.625 19,625 13. Analysls of net assets between funds Unreslricled Total Funds Funds 2024 Current assets 25.952 25,952 Unreslricled Total Funds Funds 2023 Current assets 39,250 39,250 14. Analys1$ ot changes In net debt At Ai 1 Jun 2023 Cash flows 31 Mar 2024 Cash at bank and in hand 1,770 4,615 6,385 12-