Menoras Aharon
Report and Financial Statements For The Year Ended 31 July 2025 Charity Number 1205311
Menoras Aharon
| Contents | |
|---|---|
| Page | |
| Legal and Administrative Information | 1 |
| Report of The Trustees | 2 and 3 |
| Statement Of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes forming part of the financial statements | 6 and 7 |
| Independent Exmainer's Report | 8 |
Menoras Aharon
Trustees
Mr.Jakob Ollech Mr. Abraham Spitzer Mr.Yechezkel Silber
Administration Address
161 Wargrave Avenue London N15 6TX
Charity Number 1205311
Page 1
Menoras Aharon
Report of the Trustees
The Trustees present their annual report with accounts of the Charity for the Year Ended 31 July 2025.
Status and Administration
The Charity, constituted by trust deed, dated 19th October 2023, and is a Registered Charity.
Charitable Objects
The Objects of the Charity are To advance in life and help young people through: (a) The Prevention Or Relief Of Poverty
(b) Religious Activities
c) the promotion of any other exclusively charitable objects and purposes such as the trustees see fit, if they are regarded as charitable by the law of England and Wales.
Trustees
The Trustees in office throughout the year were Mr.Jakob Ollech Mr. Abraham Spitzer Mr.Yechezkel Silber
Reserves Policy
The trustees retain reserves as necessary and where appropriate, consolidate funds in order to make more substantial grants which they feel to be appropriate.
Page 2
Menoras Aharon
Report of the Trustees
Responsibilities of the Trustees
Charity Law 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 as at the Balance Sheet Date, and of its incoming resources, including income and expenditure for the financial year.
In preparing those financial statements, the Trustees should follow best practice and
a. Select suitable accounting policies and the apply them consistently.
b. Make judgements and estimates that are reasonable and prudent.
c. Follow applicable accounting standards and the Charities SORP 2015, disclosing and explaining any departures in the financial statements.
d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them as Trustees to ensure that the financial statements comply with the Charity Law.
The Trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other regularities.
Board Of Trustees
The members of the Board Of Trustees are set out on Page 1.
Political and Charitable Donations
During the year, the Charity made grants and donations of £0 (2024
Approved by The Trustees of Menoras Aharon on 13 May 2026, and signed on behalf of them all.
Trustee Mr.Jakob Ollech
Page 3
Menoras Aharon
Statement Of Financial Activities
For The Year Ended 31 July 2025
| Notes | Unrestricted | 2025 | 2024 | |||
|---|---|---|---|---|---|---|
| Funds | Total Funds | Total Funds | ||||
| £ | £ | £ | ||||
| INCOMING RESOURCES | ||||||
| Activities to further the Charity's | ||||||
| Objects | 2 | 0 | 0 | 0 | ||
| Investment Income and Interest | 0 | 0 | 0 | |||
| 0 | 0 | 0 | ||||
| Donations | 0 | 0 | 0 | |||
| Total Incoming Resources | 0 | 0 | 0 | |||
| RESOURCES EXPENDED | ||||||
| Costs of Generating Funds | ||||||
| Fund Raising Costs | 0 | 0 | 0 | |||
| Net Incoming Resources Available | ||||||
| For Charitable Application | 0 | 0 | 0 | |||
| Charitable Expenditure | ||||||
| Cost of Actvities In Furtherance | 0 | 0 | 0 | |||
| of the Charity's Objects | ||||||
| Support Costs | ||||||
| Governance Costs | 3 | 0 | 0 | 0 | ||
| Total Charitable Expenditure | 0 | 0 | 0 | |||
| Total Resources Expended | 3 | 0 | 0 | 0 | ||
| Net Movement In Funds | 0 | 0 | 0 | |||
| Total Funds 31 July 2024 |
0 | 0 | 0 | |||
| Transfer To / (From) Reserves | 0 | 0 | 0 | |||
| Total Funds 31 July 2025 |
8 | £ 0 | £ | 0 | £ | 0 |
Page 4
Menoras Aharon
Balance Sheet at 31 July 2025
| Notes | 2025 | 2024 | |||||
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| Current Assets | |||||||
| Cash at Bank and in Hand | 0 | 0 | |||||
| 0 | 0 | ||||||
| Creditors :Amounts falling due |
|||||||
| within one year | 6 | 0 | 0 | ||||
| Net Current Assets | 0 | 0 | |||||
| Total Assets less Current Liabilities | 0 | 0 | |||||
| Net Assets | 7 | £ 0 | £ 0 | ||||
| Unrestricted Funds | 8 | 0 | 0 | ||||
| Total Funds | 8 | £ 0 | £ 0 | ||||
| Approved by the Trustees on | 13 May 2026, | and signed on behalf of them all. |
Trustee Mr.Jakob Ollech
The notes on pages 6 to 8 form part of these accounts.
Page 5
Menoras Aharon Notes To The Accounts - 31 July 2025
1) Principal Accounting Policies
Basis of Accounting
The Accounts have been prepared under the historical cost convention in accordance with the Charities Act (Accounts and Reports) 2011, and the Financial Reporting Standard for Smaller Entities 102, and follow the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (effective from April 2015).
Cash Flow
The accounts do not include a cash flow statement because the charity as a small reporting entity is exempt from the requirement to prepare such a statement.
Donations and Fund Accounting
Donations received for the general and main purposes of the Charity is included as unrestricted funds in the Statement of Financial Activities when receivable.
Donations and Grants for activities restricted by the donors are taken to restricted funds if the wishes and conditions of the donor are legally binding on the Trustees.
Resources Expended
Resources expended are accounted for on an accruals basis. Certain expenditure is apportioned to cost categories based on estimated amount attributable to that activity in the year. These estimates are based on the time and level of activity as appropriate.
Governance Costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
The irrecoverable element of VAT is included with the item of expense to which it relates.
| 2025 £ 2) Donations Received Investment Income and Interest 3) Analysis of Total Resources Expended 2025 Charitable Activities £ Cost of Actvities In Furtherance of the Charity's Objects Total Cost of Furtherance Of Charitable Objects Governance Costs Cost of Generating Funds Total Cost of Actvities In Furtherance of Charitable Objects 4) Governance Costs Accounting Bank Charges and Interest Depreciation |
2024 £ 0 0 0 0 £ 0 £ 0 2024 £ 0 0 0 0 0 0 0 0 £ 0 £ 0 0 0 0 0 0 0 £ 0 £ 0 |
|---|---|
Page 6
Menoras Aharon Notes To The Accounts - 31 July 2025
----- Start of picture text -----
5) Debtors 2025 2024
£ £
Grants 0 0
Other Debtors 0 0
£ 0 £ 0
5) Creditor Amounts falling due within one year
2025 2024
£ £
Other Creditors 0 0
Accruals and Provisions 0 0
£ 0 £ 0
6) Net Assets of The Charity's Funds
Fixed Net Current Long Term Fund
Assets Assets Liabilities Balances
£ £ £ £
Restricted Funds 0 0 0 0
Unrestricted Funds 0 0 0 0
Total Funds £ 0 £ 0 £ 0 £ 0
7) Unrestricted Funds Transfers and
Investment
Balance at Gains Balance at
31 July 2024 Income Expended and Losses 31 July 2025
£ £ £ £
General Reserve 0 0 0 0 0
Total Funds £ 0 £ 0 £ 0 £ 0 £ 0
----- End of picture text -----
8) Related Party Transactions
No trustee nor any person connected with them received any remuneration, or claimed any expense, during the year, from this or any related Charity.
There were no Related Party Transactions in the Year.
Page 7
Independent Exmainer's Report to the Trustees on the Unaudited Accounts of the Charity Menoras Aharon For the Year Ended 31 July 2025
We report on the financial statements of Menoras Aharon for the Year Ended 31 July 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These financial statements have been prepared, under the historical cost convention, and in accordance with the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (Issued 2015), and the Financial Reporting Standard for Smaller Entities 102 (effective 2016), and the accounting policies set out therein.
Respective Responsibilities Of Trustees and Independent Exmainer
As described on page 3, the trustees of the charity are responsible for the preparation of the accounts, and they consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 144 of the Act, whether particular matters have come to our attention.
Basis of Independent Examiner's Report
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. These procedures provide only the assurance expressed in our opinion.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
Opinion
In our opinion, no matter has come to our attention,
-
1) which gives us reasonable cause to believe that, in any material respect, the requirements a) to keep accounting records in accordance with section 130 of the Act; and
-
b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
-
2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date 13 May 2026
Independent Exmainer
C. Rosen & Co
Page 8