Kehillas Ahavas Yisroel Limited
Charity No. 1204912
Company No. 12321791
Trustees' Report and Unaudited Accounts
30 November 2025
Kehillas Ahavas Yisroel Limited Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 2 | |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Summary Income and Expenditure Account | 6 | |
| Balance Sheet | 7 | |
| Statement of Cash flows | 8 | |
| Notes to the Accounts | 9 | |
| Detailed Statement of Financial Activities | 15 to | 17 |
Page 1
Kehillas Ahavas Yisroel Limited Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 November 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 12321791
Charity No. 1204912
Principal Office
1 Linksway Prestwich Manchester M25 0JP
Registered Office
4 Woodthorpe Grange Prestwich Manchester M25 0GU
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
S.A. Golding M.R. Owen C. Rich
Accountants
Bass Accountants Ltd 67 Windsor Road Prestwich Manchester Prestwich M25 0DB
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document. The company was established to promote and further the practice, knowledge and understanding of Orthodox Judaism in Prestwich, Salford and other parts of Greater Manchester.
The company also provides facilities for worship and religious services in accordance with Orthodox Jewish custom and also provides facilities for lectures and group study. Functions will be arranged for members which are in accordance with the objectives of the charity. The company will also distribute grants to needy causes in accordance with the charity's objectives.
Page 2
Kehillas Ahavas Yisroel Limited Trustees Annual Report
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.
Grant making policy
The charity is mainly funded by membership fees and donations. The charity gives out grants in line with the above objects.
Grants made during the year to institutions are as detailed in the accounts.
The application of the funds by way of grants to either institutions or individuals and is almost always to institutions.
The trustees consider they have met the public benefit test and outline these achievements below.
The trustees consider the shorter term aims to be similar to the longer term aims and assess the achievement of the charity in the same way.
ACHIEVEMENTS AND PERFORMANCE
During the year under review the congregation progressed satisfactorily in accordance with it's objectives.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is a charitable company limited by guarantee without share capital that was incorporated 19 November 2019 to advance the Jewish religion in Greater Manchester for the benefit of the public through the holding of prayer meetings, lectures and public celebration of religious festivals.
Recruitment and appointment of new trustees would be in line with the constitution 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.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
S.A. Golding Trustee
30 November 2025
Page 3
Kehillas Ahavas Yisroel Limited Independent Examiners Report
Independent Examiner's Report to the trustees of Kehillas Ahavas Yisroel Limited
I report to the charity trustees on my examination of the financial statements of Kehillas Ahavas Yisroel Limited for the year ended 30 November 2025.
Responsibilities and basis of report
As the charity's 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 financial statements of the Charity 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 your charity's financial statements 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in accordance with section 386 of the 2006 Act ; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
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 financial statements to be reached.
Mr Michael Bass Association of International Accountants Bass Accountants Ltd 67 Windsor Road Prestwich Manchester Prestwich M25 0DB 24 August 2026
Page 4
Kehillas Ahavas Yisroel Limited Statement of Financial Activities
for the year ended 30 November 2025
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total funds | Total funds | ||
| 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | |
| Income and endowments | ||||
| from: | ||||
| Donations and legacies | 4 | 23,284 | 23,284 | 29,099 |
| Charitable activities | 5 | 10,761 | 10,761 | 9,580 |
| Other trading activities | 6 | 389 | 389 | 300 |
| Total | 34,434 | 34,434 | 38,979 | |
| Expenditure on: | ||||
| Charitable activities | 7 | 10,335 | 10,335 | 9,437 |
| Other | 8 | 28,712 | 28,712 | 25,581 |
| Total | 39,047 | 39,047 | 35,018 | |
| Net gains on investments | - | - | - | |
| Net (expenditure)/income | (4,613) | (4,613) | 3,961 | |
| Transfers between funds | - | - | - | |
| Net (expenditure)/income before other gains/(losses) |
(4,613) | (4,613) | 3,961 | |
| Other gains and losses | ||||
| Net movement in funds | (4,613) | (4,613) | 3,961 | |
| Reconciliation of funds: | ||||
| Total funds brought forward | 5,739 | 5,739 | 1,778 | |
| Total funds carried forward | 1,126 | 1,126 | 5,739 | |
Page 5
Kehillas Ahavas Yisroel Limited Summary Income and Expenditure Account
for the year ended 30 November 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income | 34,434 | 38,979 |
| Gross income for the year | 34,434 | 38,979 |
| Expenditure | 39,047 | 35,018 |
| Total expenditure for the year | 39,047 | 35,018 |
| Net (expenditure)/income before tax | ||
| for the year | (4,613) | 3,961 |
| Net (expenditure )/income for the year | (4,613) | 3,961 |
Page 6
Kehillas Ahavas Yisroel Limited Balance Sheet
at 30 November 2025
| Company No. | 12321791 | Notes | 2025 | 2024 |
|---|---|---|---|---|
| £ | £ | |||
| Current assets | ||||
| Cash at bank and in hand | 6,731 | 8,766 | ||
| 6,731 | 8,766 | |||
| Creditors:Amount falling due within one year | 10 | (5,605) | (3,027) | |
| Net current assets | 1,126 | 5,739 | ||
| Total assets less | current liabilities | 1,126 | 5,739 | |
| Net assets excluding pension asset or liability | 1,126 | 5,739 | ||
| Total net assets | 1,126 | 5,739 | ||
| The funds of the | charity | |||
| Restricted funds | 11 | |||
| Unrestricted funds | 11 | |||
| General funds | 1,126 | 5,739 | ||
| 1,126 | 5,739 | |||
| Reserves | 11 | |||
| Total funds | 1,126 | 5,739 | ||
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 30 November 2025
And signed on its behalf by:
S.A. Golding Trustee 30 November 2025
Page 7
Kehillas Ahavas Yisroel Limited Statement of Cash flows
for the year ended 30 November 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net (expenditure)/income per Statement of Financial Activities | (4,613) | 3,961 |
| Adjustments for: | ||
| Increase in trade and other payables | 2,578 | 551 |
| Net cash (used in)/provided by operating activities | (2,035) | 4,512 |
| Net cash from investing activities | - | - |
| Net cash from financing activities | - | - |
| Net (decrease)/increase in cash and cash equivalents | (2,035) | 4,512 |
| Cash and cash equivalents at the beginning of the year | 8,766 | 4,254 |
| Cash and cash equivalents at the end of the year | 6,731 | 8,766 |
| Components of cash and cash equivalents | ||
| Cash and bank balances | 6,731 | 8,766 |
| 6,731 | 8,766 | |
Page 8
Kehillas Ahavas Yisroel Limited Notes to the Accounts
for the year ended 30 November 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
Kehillas Ahavas Yisroel Limited Notes to the Accounts
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 10
Kehillas Ahavas Yisroel Limited Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
Page 11
Kehillas Ahavas Yisroel Limited Notes to the Accounts
3 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies Donations 5 Income from charitable activities Membership contributions |
Unrestricted £ 23,284 23,284 Unrestricted £ 10,761 10,761 |
Unrestricted funds Total funds 2024 2024 £ £ 29,099 29,099 9,580 9,580 300 300 38,979 38,979 9,437 9,437 25,581 25,581 35,018 35,018 3,961 3,961 3,961 3,961 3,961 3,961 1,778 1,778 5,739 5,739 Total Total 2025 2024 £ £ 23,284 29,099 23,284 29,099 Total Total 2025 2024 £ £ 10,761 9,580 10,761 9,580 |
|---|---|---|
Page 12
Kehillas Ahavas Yisroel Limited Notes to the Accounts
6 Income from other trading activities
| 6 | Income from other trading activities | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| 389 | 389 | 300 | ||
| 389 | 389 | 300 | ||
| 7 | Expenditure on charitable activities | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Expenditure on charitable | ||||
| activities | ||||
| Membership contributions | 7,142 | 7,142 | 7,734 | |
| Kimcha D'Pischa | 1,650 | 1,650 | 336 | |
| 793 | 793 | 617 | ||
| Governance costs | ||||
| Accountancy fees | 750 | 750 | 750 | |
| 10,335 | 10,335 | 9,437 | ||
| 8 | Other expenditure | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| Employee costs | 8,916 | 8,916 | 6,019 | |
| Premises costs | 16,942 | 16,942 | 14,793 | |
| General administrative costs | 1,025 | 1,025 | 1,554 | |
| Legal and professional costs | 1,829 | 1,829 | 3,215 | |
| 28,712 | 28,712 | 25,581 | ||
| 9 | Staff costs | |||
| 2025 | 2024 | |||
| Salaries and wages | 8,800 | 6,000 | ||
| Pension costs | 116 | 19 | ||
| 8,916 | 6,019 | |||
| No employee received emoluments in excess of £60,000. | ||||
| The average monthly number of full time equivalent employees during the year was as follows: | ||||
| 2025 | 2024 | |||
| Number | Number | |||
| 1 | 1 | |||
| 1 | 1 |
Page 13
Kehillas Ahavas Yisroel Limited Notes to the Accounts
10 Creditors: amounts falling due within one year
| amounts falling due within one year | |||||||
|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||
| £ | £ | ||||||
| Trade creditors | 2,150 | 977 | |||||
| Other taxes and social security | 563 | 6 | |||||
| Other creditors | 693 | 597 | |||||
| Accruals | 2,199 | 1,447 | |||||
| 5,605 | 3,027 | ||||||
| 11 | Movement in funds | ||||||
| Incoming | |||||||
| resources | |||||||
| (including | Resources | At 30 November |
|||||
| At 1 December |
other gains/losses |
expended | 2025 | ||||
| 2024 | ) | ||||||
| £ | £ | £ | |||||
| Restricted funds: | |||||||
| Unrestricted funds: | |||||||
| General funds | 5,739 | 34,434 | (39,047) | 1,126 | |||
| Total funds | 5,739 | 34,434 | (39,047) | 1,126 | |||
| 12 | Analysis of net assets between funds | ||||||
| Unrestricted | |||||||
| Total | |||||||
| funds | |||||||
| £ | £ | ||||||
| Net current assets | 1,126 | 1,126 | |||||
| 1,126 | 1,126 | ||||||
| 13 | Reconciliation of net debt | ||||||
| At 1 | At 30 | ||||||
| December | November | ||||||
| 2024 | Cash flows | 2025 | |||||
| £ | £ | £ | |||||
| Cash and cash equivalents | 8,766 | (2,035) | 6,731 | ||||
| 8,766 | (2,035) | 6,731 | |||||
| Net debt | 8,766 | (2,035) | 6,731 | ||||
Page 14
Kehillas Ahavas Yisroel Limited Notes to the Accounts
14 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
| 2025 | 2025 | 2024 | 2024 | |
|---|---|---|---|---|
| Land and | Land and | |||
| Other | Other | |||
| buildings | buildings | |||
| £ | £ | £ | £ | |
| Operating leases with expiry date: | ||||
| Pension commitments | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| The pension cost charge to the company | ||||
| amounted to: | 116 | 19 |
15 Related party disclosures Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 15
Kehillas Ahavas Yisroel Limited Detailed Statement of Financial Activities
for the year ended 30 November 2025
| Unrestricted | |||
|---|---|---|---|
| funds | Total funds | Total funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Income and endowments from: | |||
| Donations and legacies | |||
| Donations | 23,284 | 23,284 | 29,099 |
| 23,284 | 23,284 | 29,099 | |
| Charitable activities | |||
| Membership contributions | 10,761 | 10,761 | 9,580 |
| 10,761 | 10,761 | 9,580 | |
| Other trading activities | |||
| 389 | 389 | 300 | |
| 389 | 389 | 300 | |
| Total income and endowments | 34,434 | 34,434 | 38,979 |
| Expenditure on: | |||
| Charitable activities | |||
| Membership contributions | 7,142 | 7,142 | 7,734 |
| Kimcha D'Pischa | 1,650 | 1,650 | 336 |
| 793 | 793 | 617 | |
| 9,585 | 9,585 | 8,687 | |
| Governance costs | |||
| Accountancy fees | 750 | 750 | 750 |
| 750 | 750 | 750 | |
| Total of expenditure on charitable activities |
10,335 | 10,335 | 9,437 |
| Employee costs | |||
| Salaries/wages | 8,800 | 8,800 | 6,000 |
| Pension costs | 116 | 116 | 19 |
| 8,916 | 8,916 | 6,019 | |
| Premises costs | |||
| Rent | 11,927 | 11,927 | 9,835 |
| Rates | 1,695 | 1,695 | 1,725 |
| Premises cleaning | 1,483 | 1,483 | 1,367 |
| Premises repairs and maintenance |
1,837 | 1,837 | 919 |
| Other premises costs | - | - | 947 |
| 16,942 | 16,942 | 14,793 | |
| General administrative costs, | |||
| including depreciation and | |||
| amortisation | |||
| Bank charges | 20 | 20 | 28 |
Page 16
Kehillas Ahavas Yisroel Limited Detailed Statement of Financial Activities
| Equipment leasing and hire | - | - | 180 |
|---|---|---|---|
| charges | |||
| General insurances | 659 | 659 | 403 |
| Subscriptions | - | - | 35 |
| Sundry expenses | 346 | 346 | 908 |
| 1,025 | 1,025 | 1,554 | |
| Legal and professional costs | |||
| Consultancy fees | 1,439 | 1,439 | 1,200 |
| Other legal and professional costs |
390 | 390 | 2,015 |
| 1,829 | 1,829 | 3,215 | |
| Total of expenditure of other costs | 28,712 | 28,712 | 25,581 |
| Total expenditure | 39,047 | 39,047 | 35,018 |
| Net gains on investments | - | - | - |
| Net (expenditure)/income | (4,613) | (4,613) | 3,961 |
| Net (expenditure)/income before other gains/(losses) |
(4,613) | (4,613) | 3,961 |
| Other Gains | - | - | - |
| Net movement in funds | (4,613) | (4,613) | 3,961 |
| Reconciliation of funds: | |||
| Total funds brought forward | 5,739 | 5,739 | 1,778 |
| Total funds carried forward | 1,126 | 1,126 | 5,739 |
Page 17