**REGISTERED CHARITY NUMBER: 1207805** ## **Report of the Trustees and** **Unaudited Financial Statements for the Period 11 April 2024 to 31 December 2024** **for** **Yad Miriam** Samuel Feigenblatt ACCA London Accounting Group Ltd 5 North End Road London NW11 7RJ **Yad Miriam** **Contents of the Financial Statements for the Period 11 April 2024 to 31 December 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**||4|| |**Notes to the Financial Statements**|5|to|6| **Yad Miriam** **Report of the Trustees for the Period 11 April 2024 to 31 December 2024** The trustees present their report with the financial statements of the charity for the period 11 April 2024 to 31 December 2024. The trustees have adopted the provisions of 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 2019). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1207805 ## **Principal address** Jaylow House Leyton Link Estate Argall Avenue London E10 7FD ## **Trustees** Y Lobenstein (appointed 11.4.24) J Lobenstein (appointed 11.4.24) M Lobenstein (appointed 11.4.24) Mrs K Lobenstein (appointed 11.4.24) ## **Independent Examiner** Samuel Feigenblatt ACCA London Accounting Group Ltd 5 North End Road London NW11 7RJ Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ Y Lobenstein - Trustee Page 1 **Independent Examiner's Report to the Trustees of Yad Miriam** ## **Independent examiner's report to the trustees of Yad Miriam** I report to the charity trustees on my examination of the accounts of Yad Miriam (the Trust) for the period 11 April 2024 to 31 December 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts 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. Mr F Martin FCA Samuel Feigenblatt ACCA London Accounting Group Ltd 5 North End Road London NW11 7RJ Date: ............................................. Page 2 **Yad Miriam** ## **Statement of Financial Activities for the Period 11 April 2024 to 31 December 2024** ||||Unrestricted| |---|---|---|---| ||||fund| ||Notes||£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies|||6,500| |**EXPENDITURE ON**|||| |Raising funds||2|720| |**Charitable activities**|||| |Fund raising|||4,790| |**Total**|||5,510| |**NET INCOME**|||990| |**TOTAL FUNDS CARRIED FORWARD**|||990| The notes form part of these financial statements Page 3 **Yad Miriam** ## **Balance Sheet 31 December 2024** ||||||||||||Unrestricted|Unrestricted| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||fund| ||||Notes|||||||||£| |**CURRENT ASSETS**||||||||||||| |Cash at bank||||||||||||1,710| |**CREDITORS**||||||||||||| |Amounts falling due within one year||||4||||||||(720)| |**NET CURRENT**|**ASSETS**|||||||||||990| |**TOTAL ASSETS LESS CURRENT**||||||||||||| |**LIABILITIES**||||||||||||990| |**NET ASSETS**||||||||||||990| |**FUNDS**||||5||||||||| |Unrestricted funds||||||||||||990| |**TOTAL FUNDS**||||||||||||990| |The
financial|statements|were|approved|by|the|Board|of|Trustees|and|authorised|for|issue
on| |............................................. and were signed on its||||behalf by:||||||||| ............................................. Trustee The notes form part of these financial statements Page 4 **Yad Miriam** **Notes to the Financial Statements for the Period 11 April 2024 to 31 December 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. RAISING FUNDS** ## **Raising donations and legacies** |**Raising donations and legacies**|| |---|---| ||£| |Support costs|720| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the period ended 31 December 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 December 2024. Page 5 continued... **Yad Miriam** **Notes to the Financial Statements - continued for the Period 11 April 2024 to 31 December 2024** ## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |||£| |---|---|---| |Other creditors||720| |**MOVEMENT IN FUNDS**||| ||Net|| ||movement|At| ||in funds|31/12/24| ||£|£| |**Unrestricted funds**||| |General fund|990|990| |**TOTAL FUNDS**|990|990| ## **5. MOVEMENT IN FUNDS** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|6,500|(5,510)|990| |**TOTAL FUNDS**|6,500|(5,510)|990| ## **6. RELATED PARTY DISCLOSURES** There was a donation received of £5,000 from a charity which has common trustees with this charity. Page 6