2025-03-31-accounts

CHARITY REGISTRATION NUMBER: 1205977

Hachnosas Kalloh North London

Unaudited Financial Statements

31 March 2025

BRINDLEY GOLDSTEIN LIMITED

Chartered accountants 103 High Street Waltham Cross Herts EN8 7AN

Hachnosas Kalloh North London

Financial Statements

Year ended 31 March 2025

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	3
Statement of financial activities	4
Statement of financial position	5
Statement of cash flows	6
Notes to the financial statements	7

Hachnosas Kalloh North London

Trustees' Annual Report

Year ended 31 March 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Registered charity name	Hachnosas Kalloh North London
Charity registration number	1205977
Principal office	59 Darenth Road
	London
	N16 6ES
The trustees
	M. Liebenthal
	M. Lebrecht
	M. Erlich
Independent examiner	Charles Goldstein FCA
	103 High Street
	Waltham Cross
	Herts
	EN8 7AN

Structure, governance and management

The Charity is controlled by its governing document, a Charitable Incorporated Organisation registered on 30 November 2023.

The trustees administer the day-today affairs of the Charity. None of the Trustees have any beneficial interest in the Charity.

Objectives and activities

The charity's objective is to help individuals of the Orthodox Jewish Faith by providing grants for Jewish Wedding Ceremonies for couples who are unable to afford it.

Achievements and performance

During the year under review, the charity received donations amounting to £42,200 and achieved a surplus of income over expenditure amounting to £3,036.

Financial review

The financial results of the Charity's activities for the year are reflected in these financial statements, together with the notes thereon.

The trustees are satisfied with the results for the year.

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Hachnosas Kalloh North London

Trustees' Annual Report (continued)

Year ended 31 March 2025

The trustees' annual report was approved on 6 August 2025 and signed on behalf of the board of trustees by:

Moshe Liebenthal Trustee

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Hachnosas Kalloh North London

Independent Examiner's Report to the Trustees of Hachnosas Kalloh North London

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of Hachnosas Kalloh North London ('the charity') for the year ended 31 March 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 Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 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 accounts to be reached.

Charles Goldstein FCA Independent Examiner

103 High Street Waltham Cross Herts EN8 7AN

6 August 2025

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Hachnosas Kalloh North London

Statement of Financial Activities

Year ended 31 March 2025

		2025
		Unrestricted
		fundsTotal funds
	Note	£	£
Income and endowments
Donations and legacies	4	42,200	42,200
		────────	────────
Total income		42,200	42,200
		════════	════════
Expenditure
Expenditure on charitable activities	5,6	39,164	39,164
		────────	────────
Total expenditure		39,164	39,164
		════════	════════
		────────	────────
Net income and net movement in funds		3,036	3,036
		════════	════════
Reconciliation of funds
Total funds brought forward		–	–
		────────	────────
Total funds carried forward		3,036	3,036
		════════	════════

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 7 to 11 form part of these financial statements.

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Hachnosas Kalloh North London

Statement of Financial Position

31 March 2025

		2025
	Note	£
Current assets
Cash at bank and in hand		3,756
Creditors: amounts falling due within one year	10	720
		───────
Net current assets		3,036
		───────
Total assets less current liabilities		3,036
		───────
Net assets		3,036
		═══════
Funds of the charity
Unrestricted funds		3,036
		───────
Total charity funds	11	3,036
		═══════

These financial statements were approved by the board of trustees and authorised for issue on 6 August 2025, and are signed on behalf of the board by:

Moshe Liebenthal Trustee

The notes on pages 7 to 11 form part of these financial statements.

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Hachnosas Kalloh North London

Statement of Cash Flows

Year ended 31 March 2025

	2025
	£
Cash flows from operating activities
Net income	3,036
Adjustments for:
Interest payable and similar charges	14
Accrued expenses	720
	───────
Cash generated from operations	3,770
Interest paid	(14)
	───────
Net cash from operating activities	3,756
	═══════
Net increase in cash and cash equivalents	3,756
Cash and cash equivalents at beginning of year	–
	───────
Cash and cash equivalents at end of year	3,756
	═══════

The notes on pages 7 to 11 form part of these financial statements.

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Hachnosas Kalloh North London

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 59 Darenth Road, London, N16 6ES.

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 Charities Act 2011.

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

There are no judgements and estimates.

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.

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Hachnosas Kalloh North London

Notes to the Financial Statements (continued)

Year ended 31 March 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:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

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.

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.

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Hachnosas Kalloh North London

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Financial instruments (continued)

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.

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. Donations and legacies

	Unrestricted	Total Funds
	Funds	2025
	£	£
Donations
Donations	42,200	42,200
	════════	════════

5. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds
	Funds	2025
	£	£
Charitable activities	36,430	36,430
Support costs	2,734	2,734
	────────	────────
	39,164	39,164
	════════	════════

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Hachnosas Kalloh North London

Notes to the Financial Statements (continued)

Year ended 31 March 2025

6. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds
	directly Support costs		2025
	£	£	£
Charitable activities	36,430	–	36,430
Governance costs	–	2,734	2,734
	────────	───────	────────
	36,430	2,734	39,164
	════════	═══════	════════

7. Independent examination fees

	2025
	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	720
	════

8. Staff costs

The average head count of employees during the year was Nil.

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

9. Trustee remuneration and expenses

There were no trustees' remuneration or other benefits during the year ended 31 March 2025.

There were no trustees' expenses paid for during the year ended 31 March 2025.

10. Creditors: amounts falling due within one year

	2025
	£
Accruals and deferred income	720
	════

11. Analysis of charitable funds

Unrestricted funds

						At
			At		31	March 202
	1	April	2024	Income	Expenditure	5
			£	£	£	£
General funds			–	42,200	(39,164)	3,036
			════	════════	════════	═══════

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Hachnosas Kalloh North London

Notes to the Financial Statements (continued)

Year ended 31 March 2025

12. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2025
	£	£
Current assets	3,756	3,756
Creditors less than 1 year	(720)	(720)
	───────	───────
Net assets	3,036	3,036
	═══════	═══════

13. Analysis of changes in net debt

							At
	At	1	Apr	2024	Cash flows	31	Mar 2025
				£	£		£
Cash at bank and in hand				–	3,756		3,756
				════	═══════		═══════

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