Registered number: 15795298 Charity number: 1216319
LECHU V'NELCHA UK LIMITED
(A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
LECHU V'NELCHA UK LIMITED (A company limited by guarantee)
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Company, its Trustees and advisers | 1 |
| Trustees' report | 2 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 10 |
LECHU V'NELCHA UK LIMITED (A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 30 JUNE 2025
| Directors/Trustees | Rabbi Naftali Chaim Blau |
|---|---|
| Eva Lea Feldman | |
| Theodore Joseph Miller | |
| Dinah Fink | |
| Company registered number 15795298 Charity registered number 1216319 Registered office 10 Schonfeld Square London N16 0QQ Accountants Wolffe Accountancy Services Ltd 34 Braydon Road London N16 6QB |
Page 1
LECHU V'NELCHA UK LIMITED
(A company limited by guarantee)
TRUSTEES' REPORT FOR THE PERIOD ENDED 30 JUNE 2025
The Trustees present their annual report together with the financial statements of the Company for the period 22 June 2024 to 30 June 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
Policies and objectives
The Charity/Company was established to help young orthodox Jewish women aged 18 to 25 through: (A) the provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life; (B) providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Achievements and performance
Review of activities
The Charity has held various week-end retreats during the year in coastal hotels, fully catered and with inspiring speakers, from which the participants dirive renewed energy that they can then share with others. This is in addition to year-round social and educational activities.
Financial review
Reserves policy
In the opinion of the directors/trustees, the funds of the charity are sufficient for its purposes. The reserves of £7,109 reflect this.
Structure, governance and management
Constitution
Lechu V'nelcha UK Limited is registered as a charitable company limited by guarantee and was set up by a Trust deed.
Page 2
(A company limited by guarantee)
LECHU V'NELCHA UK LIMITED
TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2025
Structure, governance and management (continued)
Methods of appointment or election of Trustees
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial period. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 5 January 2026 and signed on their behalf by:
Rabbi Naftali Chaim Blau Trustee
Page 3
LECHU V'NELCHA UK LIMITED (A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 30 JUNE 2025
Independent examiner's report to the Trustees of Lechu V'nelcha UK Limited ('the Company')
I report to the charity Trustees on my examination of the accounts of the Company for the period ended 30 June 2025.
Responsibilities and basis of report
As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company 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 the Company's accounts 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
-
the accounts 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 accounts to be reached.
This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.
Signed:
Dated: 5 January 2026
D Wolffe FCCA
34 Braydon Road London N16 6QB
Page 4
LECHU V'NELCHA UK LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 30 JUNE 2025
| Note Income from: Donations and legacies 3 Charitable activities 4 Total income Expenditure on: Charitable activities 5 Other expenditure 6 Total expenditure Net movement in funds Reconciliation of funds: Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 18,509 8,090 26,599 18,990 500 19,490 7,109 7,109 7,109 |
Total funds 2025 £ 18,509 8,090 |
|---|---|---|
| 26,599 | ||
| 18,990 500 |
||
| 19,490 | ||
| 7,109 | ||
| 7,109 | ||
| 7,109 |
The Statement of financial activities includes all gains and losses recognised in the period.
The notes on pages 7 to 10 form part of these financial statements.
Page 5
LECHU V'NELCHA UK LIMITED (A company limited by guarantee) REGISTERED NUMBER: 15795298
BALANCE SHEET AS AT 30 JUNE 2025
| Note Fixed assets Current assets Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 8 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 9 Unrestricted funds 9 Total funds |
7,609 7,609 (500) |
2025 £ |
|---|---|---|
| - 7,109 |
||
| 7,109 | ||
| 7,109 | ||
| 7,109 | ||
| - 7,109 |
||
| 7,109 |
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the period in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 05 January 2026 and signed on their behalf by:
Rabbi Naftali Chaim Blau
Trustee
The notes on pages 7 to 10 form part of these financial statements.
Page 6
LECHU V'NELCHA UK LIMITED (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. General information
Lechu V'nelcha UK Limited was established for the provision of leisure, welfare and educational activities for young Jewish women of the Orthodox Jewish Faith.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Lechu V'nelcha UK Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
2.3 Expenditure
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.
2.4 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.5 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
2.6 Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.7 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
Page 7
LECHU V'NELCHA UK LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
3. Income from donations and legacies
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2025 | 2025 | |
| £ | £ | |
| Donations | 18,509 | 18,509 |
4. Income from charitable activities
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2025 | 2025 | |
| £ | £ | |
| Admission fees to week-end retreats | 8,090 | 8,090 |
5. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2025 £ Hotel accommodation 17,200 Speakers' fees 1,790 18,990 |
Total 2025 £ 17,200 1,790 |
|---|---|
| 18,990 |
Page 8
LECHU V'NELCHA UK LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
6. Other expenditure
| Unrestricted funds 2025 £ Accountancy fees 500 7. Trustees' remuneration and expenses During the period, no Trustees received any remuneration or other benefits. During the period ended 30 June 2025, no Trustee expenses have been incurred. |
Total funds 2025 £ 500 |
|---|---|
| 8. | Creditors: Amounts falling due within one year | |
|---|---|---|
| 2025 | ||
| £ | ||
| Accruals and deferred income | 500 |
9. Statement of funds Statement of funds - current period
| Balance at | |||
|---|---|---|---|
| 30 June | |||
| Income | Expenditure | 2025 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General Funds - all funds | 26,599 | (19,490) | 7,109 |
Page 9
LECHU V'NELCHA UK LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
10. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Unrestricted funds 2025 £ Current assets 7,609 Creditors due within one year (500) Total 7,109 |
Total funds 2025 £ 7,609 (500) 7,109 |
|---|---|
11. Related party transactions
The Company has not entered into any related party transaction during the period, nor are there any outstanding balances owing between related parties and the Company at 30 June 2025.
Page 10