Charity Number: 248773
LEEDS KASHRUT AUTHORITY
ANNUAL REPORT AND UNAUDITED ACCOUNTS
FOR THE PERIOD ENDED
30° APRIL 2024

LEEDS KASHRUT AUTHORITY
CONTENTS
PAGE
Legal and Administrative Information
Trustees Annual Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6-10

LEEDS KASHRUT AUTHORITY
LEGAL ANO ADMINISTRATIVE114FORMATION
Chairman
Mr S A Frieze
Hon Secretary
MrA Cohen
Representative Members
The Representative Members and the Leeds Bodies they
represent are as follows..
MrSAFrieze
MrACohen
Mr D Jacobs
Ms L Baker
Ms L Silberstein
Mr C Glass
Mr H Lorie
Mr G Skolnick
United Hebrew Congregation
BHH Synagogue
BHH Synagogue
Leeds Jewish Representative Councll
Et2 Chaim Synagogue
Etz Chaim Synagogue
Leeds Jewish Representative Council
Uniled Hebrew Congregation
The Elected Honorary Officers are also Representative
Members
Treasurer
Mr A Cohen
Charity Number
248773
Governing Document
The Authority was formed by the amalgamation of the Leeds
Kashrut Commission and the Leeds Board of Shechita and is
governed by a Deed of Constitution dated 3, April 1992
Principle Office
Office of Leeds Beth Din
411 Harrogate Road
Leeds
LS17 7BY
Page I

LEEDS KASHRUT AUTHORITY
REPORT OFTHE HONORARY OFFICERS
FOR THE PERIOD ENDED 30" APRIL 2024
The Honorary Officers present their Report for the year ended 3￿ April 2024.
Honorary Officers
The electeé Honorary Officers in office as at 30 April 2024 are Set out on page l of thi5 report.
The Representative Members, nominated by the Leed5 Bodies, are set out on page l of this report.
In accordance with the constitution the Honorary Officer5 are elected by the Authority at it5 Annual
general meeting each year.
The rnanagement of the Authority is vested in the Honorary OffI￿r5. subjert to direction on mBtter5
of generdl policy by the Authority.
Objects of the Authority
The objects of the Authority shall be, for the City of Leeds and such other places as shall appear to
the Authority to be appropriate. the advancement of religion in accordance with the orthodox faith
by the S￿pervIsion of the provision and sales of Kosher products and the SLJpervision of the operation
of Kashrut IN 5ynagoEue ha115 and a variety of premises used for holding f￿nctiOns.
In setting the objertives 8nd planning the activities for the year. the Honorary Officers have, at their
Meetingsi given careful cotbsideration to the Charity Commission's general guidarbce on public
benefit.
Review of Activities
During the year the Authority has continued to provide supervision and inspertion of premises and
functions in Leed5 and its 5urrourbding area.
Finances
The attèched financial statements show the current state of the AuthorIt￿S finances which the
Honorary officers consider to be satisfactory. The Authority maintains such fund5 that are necessary
for its day to day operations.
The gain for the period £3,077 has been added to the ￿n￿stricted funds giving a balance
carried forward of £114.70512023 - £111,628}
Reserves Policy
It is the policy of the charity to wnaintain unrestricted fund5, which are the free reserves of the
charity, at a level which equates to approximately four months unrestricted expenditure. This
provides sufficient funds to cover management and administration costs in thè event of a significant
drop in income which will enable the tru5tee5 to consider how to replace the income.
Page 2

LEEDS KASHRUT AUTHORITY
REPORT OFTHE HONORARY OFFICERS (CONTINUEO)
FOR THE PERIOD ENDED 30" APRIL 2024
Rlsk ManaBement
The trustees actively review the major risk which the charity faces on a regular basis and believe that
maintaining reserves at current levels, combined with an annual review of the contro15 over key
rinancial systems will provide sufficient resources in the event of adverse conditions. The trustee5
also examined other operational and business risks fa￿d by the tharity and confirm that they have
established systems to mitigate the significant risks.
Statement of Trustees, Responsibilities
Law applicable to charities in England and Wales requires the trustee5 to prepare financial
statements for each financial year which give 3 true and fair view of the charity's financial activities
during the year and of its financial position at the end of the year_ In preparing those financial
statements, the tTUStees are required to:
Select Suitable accounting policie5 and then apply them cor)sistentlv-
Observe the methods and principles in the Charities SORP:
Make judgements and estimates that are reasonable and prudent,.
State whether applicable accounting star)dards 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 charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accura
at any time the financial Position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011.
They are also responsible for safeguarding the assets of the charity ar)d hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
For and on behalf of the Honorary Officers
Mrs AFrieze
3010612024
Page 3

LEEDS KASHRUT AUTHORITY
Statement of Flnanclal Actlvltles
For the Perlod Ended 30 Aprll 2024
Total Funds
2024
Totsl Funds
2023
Note
In¢omln8 resource5
Income from charltable trading actIvI￿e$
Income from charitable trading activilies
Interest receivable
47.716.39
57,637.68
47,716.39
57,637.68
Resources expended
Charitable expendlture
Cosi of furtherènce of charttable objerts
28,652.71
33,817.39
Management and administration
16.061.56
14.808.17
44,714.27
48,625.56
Net outgoing resources for the year
3.1M)2.12
9,012.12
Unrestricted fund5 brought forward
115,674.97
106,662.85
118,677.09
115,674.97
There were no recognised gain5 or losses for 2023 or 2024, other than those included in ihe
Statement of Financial Activity.
Page 4

LEEDS KASHRUT AUTHORITY
Balance Sheet
As at 30 April 2024
2024
2023
Note
Flxed Assets
Tangible assets
112
Current assets
Debtors
Cash at b3nk and in hand
4,988
26,761
2,885
29,144
io
31,749
32,029
Creilltors
Amount5 falling due within orhe year
li
Net current assets
31.749
32,029
Total a55et5 less current liabilities
31.833
32,141
Funds
Unrestricted
114,705.17
111,628.05
114.705.17
111,628.05
These financFal siaiements were approved by the mernber5 of the committee
on ........................................................._...... and are Signed on their behalf by=
Mr S A Frieze
Chairman and Representive Member
Pa8e 5

LEEDS KASHRUT AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30" APRIL2024
l.. Accountin8 Polirie5
1.1: Basis ot preparation of accounts
The financial statements are prepared under the historical c05t convention, applicable accounting
standards, the Charities Statement of Recommended Practice 2005 (Accounting and Reporting by
Charities) and comply with the Charities (Account5 and Report) Regulations 2005 issued under the
Charities Act 2011.
1.2: Tangible fixed assets
Depreciation is calculated so as the write off the c05t of an asset, less its estimated residual value.
over the useful economic life of that as follow5-.
Fixtures 3nd fittings
Computerequipment
15% reducing balance
25% reducing balance
1.3 Income
Income is derived from the supervision of the provision and sales of kosher products and the
supervision of the operation of Kashrut in synagogue halls and a variety of premises L15ed for holding
functions.
1.4: Management and admlnlstrative expenditure
Expenditure on management and administrative of the charity includes all expenditure not directlv
related to the charitable artivity. This includes costs of running office premises. staff salaries for
administrative staff, accountancy and Independent Examinerfs fees.
1.5: Pension costs
The charity operates a money purchase scheme for employees. The assets of the scheme are held
separately from those of the charity. The annual contributions payable are charged to the Statement
of Financial Attivities.
Page 6

LEEDS KASHRUT AUTHORITY
Notes To The Flnanclal Statements Iconvnuedl
for the Year Ended 30 Awil 2014
2: Income from tharitable trading actiuilies
2024
20Z3
Poultry Fee5
Meat Fees
supervision and In5pe(tion Fees
5homer Attendance
Gittin
Labels
Accreditation fees and Sundry Income
8.367
29.645
16.48S
35,630
750
8,830
1,693
47.591
57.688
3: Interest Recelvable
2024
2023
Bank interest receivable
4.. Costs In Furtherance of Charltable Serylces
Total
2024
Totsl
2023
Provision of Charitablè Serviw:
Supervision ol CaterinB
28.653
33,817
Analysls of provision of charltable serv1￿$
Stsff Costs
Other Costs
20Z4
2023
Supervislon ol Caterins
19.716
28.625
33,780
5 Management and Admlnistratlon
2024
2023
Salaries
Office Costs
Accountancy. Payroll Costs and Profe55ioThal Fees
Other
Charity Donation
718
5,220
4.024
6,1(M)
16.062
1,033
5,178
3,221
950
10,381
Page 7

LEEDS KASHRUT AUTHORITY
Notes To The Flnandal Statements Icontlnuedl
for the Year Ended 30 April 2014
6.. Total re$our¢es expended
Staff Costs Othtrcosts
Total 2024
Total 2023
Olrect Charitable expenditure
Management and Admifii5tration
19.716
28.625
33,780
19,716
28,625
33,780
There are no donations included within the management and administration other costs
Staff C05t5
2024
2023
The aggregate payroll costs were..
Wages and Salarie5
Redundancv
Social Securily Costs
Other Pension C05t5
5,408
5.564
3.51XI
8,908
9,064
Partieulars of Employees:
2024
No
2023
No
The aweiage nurnber o15taff employed by ihe chatity during the financial
period amoufited to
No renurneration was paid to the trusties in the year. nor were anytru5tees expenses reimbursed.
Other Cost5:
2024
2023
Premises
Other
7. Net Movèment in Funds for the Period
2024
2023
The net movement in funds lor the period is after charging=
Staff pension contributions
Depreciations
3,5￿)
28
3.500
37
Page 8

LEEDS KASHRUT AUTHORITY
Notes To Financial Statements Icontirbuedl
for the Year Ended 30 April 2024
& Tangible Fixed Assets
F￿reS and
Fittir
Computer
equipment
Yotal
Cost
At l May 2023
Additions
2.112
2,111
2.112
2,112
At 30 April 2024
2.112
2.112
Depreciatlon
At l May 2023
Charge for Period
28
28
At 30 April 2024
2,028
2,028
Net Book Value
At 30 April 2024
At l May 2023
J12
112
9. Debtors
2024
2023
Trade Oebtois
Other Debtors
4.988
82.872
2,885
79.487
87.860
82.372
10. Cash at Bank and In Hand
2024
2023
Bank deposit account
Bank current account
Cash
25.057
25,057
3.987
loo
loo
26.761
29,144
11. Credttors.. amounts fallln8 due wlthln one year
2024
2023
Creditors and accruals
Value added tax
Page 9

LEEDS KASHRUT AUTHORITY
Note5 ToThe Financial Statements Icontinuedl
for the Year Ended 30 April 2024
12. Analysls of net assets in unrestrictedfvnd5
Othw net
assets
inveslmenl
Total 2024
Net assets
25,057
1,704
26.761
13. Related Party Transa(Ilons
The Trustees confirm ih3t there have been no related party trav5action5 which require disdosure
under FRS 8 IRelated Party Transactions)
15. Contingent Liabilibes
The Charity has no eoThtingent liabilities * 30 April 2024
Page 10