Charity Number.. 248773 LEEDS KASHRUT AUTHORITY ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE PERIOD ENDED th 30 APRIL 2025
LEEDS KASHRUT AUTHORITY CONTENTS PAGE Legal and Administrative Information Trustees Annual Report Statement of Financial Activities Balarbce Sheet Notes to the Financial Statements 6-10
LEEDS KASHRUT AUTHORITY LEGAL AND ADMINISTRATIVE INFORMATION chairman MrSA Frie2e Hon Secretary MrA Cohen Representative Members The Representative Members and the Leeds Bodies they represent are as follows= Mr S A Frieze Mr A Cohen Mr Djacobs Ms L Baker Ms L Silberstein MrCGlass MrH Lorie Mr G Skolnick United Hebrew Congregation BHH Synagogue BHH Synagogue Leeds Jewish Representative Council Etz Chaim Synagogue Elz Chaim Synagogue Leeds Jewish Representative Council United Hebrew Conuregation 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 Shech',ta and is governed by a Deed of Constitution dated 3, April 1992 Principle Office Office of Leed5 Beth Din 411 Harrogate Road Leed5 LS17 7BY Page I
LEEDS KASHRUT AUTHORITY REPORT OF THE HONORARY OFFICERS FOR THE PERIOD ENDED 30"APRIL 2025 The Honorary Officers present their Report for the year ended 30 April 2025. Honorary Officers The elected Honorary Officers in office a5 at 30 April 2025 are sel out on page l of this report. The Representative Members. nominated by the Leeds Bodies. are set out on page l of thls report. In actordance with the constitution the Honorary Officers are elected by the Authority at its Annual general meeting each year. The management of the Authority is vested in the Honorary officers. subjeci to direction on matters of general 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 supervision of the provision and sales of Kosher products and the supervision of the operation of Kashrut in synagoEue halls and a variety of premi5e5 Used for holding functions. In setting the objectives and planning the activities for the year. the Honorary Officers have, bt their Meetings, given careful consideration to the Charity Commission's general guidance on public benefit. Review of Actlvities During the year the Authority has continued to provide supervision and inspection of premises and functions in Leeds and its surrounding area. Finance5 The attached financial statements show the current State of the Authorit$ finances which the Honorary Officers consider to be satisfactory. The Authority maintains such fund5 that are necessary for its day to day operation5. The gain for the period £1,557 has been added to the unrestricted funds giving a balance carried forward of £116,26212024 - £114,7051 Reserves Policv It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity. at a level which equates to approximately four tnonths unrestrirted expenditure. This provides sufficient funds to cover management and administration costs in the event of a Significant drop in income which will enable the trustees to consider how to replate the income. Page 2
LEEOS KASHRUT AUTHORITY REPORT OF THE HONORARY OFFICERS (CONTINUED) FOR THE PERIOD ENDED 30" APRIL 2025 Risk Management 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 ieview ol the controls over key financial systems will provide sufficient resources in the event of adverse conditions. The trustees also examined other operational arbd busines5 risks faced by the charity 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 trustees to prepare financial statements for each financial year which give a 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 5tatement5, the trustees are required to= Select 5Ultable accounting policies and then apply them consistently,. Observe the methods and prirbciples in the Charitie5 SORP- Make jLidgements arbd estimates that are reasonable and prudent,. State whether applicable accounting standards have been followed, subject to any material departures disc105ed and explained in the financial statements- Prepare the financial statements on the goirbg concern basi5 unless It is inappropriate to presume that the charity will continue in operation. The trustee5 are responsible for keeping accounting records which disclose with reasonable accuracy t any time the financial positiorb 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 and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. For and on behalf of the Honorary Officers MrSAFrieze 30106/2025 Page 3
LEEDS KASHRUT AUTHORITY Statement of Financial Actlvltles For the Period Ended 30 April 2025 Total Fund5 2025 Total Funds 2024 Note Incomin8 resource5 Income from charltable trading activities Income from charitable trading èctivilies Interest receivable 30,106.99 47.716.39 30.106.99 47.716.39 Resources expended Charitablè expendlturè C05t of furtherance of charitable objects 16.896_29 28,6S2.71 Management and administration 11.708.95 16.061.56 28,605.24 44,714.27 Net outgolng resources for the year 1.501.75 3.002.12 Unrestricted funds brought forward 118,677.09 115,674.97 120.178.84 118,677.09 There were no recognised gains or losses for 2024 or 2025. other than those included in the Statement of Financial Activity. PaEe 4
LEEDS KASHRUT AUTHORITY Balance Sheet As at 30 April 2025 2025 2024 Note Flxed Assets Tangible assets 125 84 Current asset5 Debtor5 Cash at bank and tn hand 5.346 27.804 4.988 26.761 io 33.150 31,749 Creditols Amount5 falling due within one year li Net curient assets 33.150 31,749 Total assets less current liabilities 33.275 31,833 Funds Unrestricted 116,261.9Z 114,705.17 116,261.92 114,705.17 These financial Statements weie approved by the fflembers ol the committee on ................_...-............................................ and are signed on their behalf by.. Mr S A Frieze Chairman and Repre5entive Member Page 5
LEEDS KASHRUT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30" APRIL 2025 I: Accountlng Policies 1,1.. Basls of preparation of account5 The financial statements are prepared ynder the historical cost convenlion, applicable accouriting standards. the Charities Statement of Reiornmended practi 2(K)S (Accounting and Reporting bv Charitiesl and comply with the Charitie5 (Accounts and Report) Re8u13tion5 2005 issued under the Charitie5 Act 2011. 1.2: Tangible fixed assets Depreciation is calculated so as the write off the cost of an asset, less Its estimated residual value, over the useful economic life of that as follows: Fixture5 and fittings Computer equipment J5% reducing balance 25% reducing balance 1.3 Income Income is derived from the supeNision of the provision and Sales of kosher producls and the supervision of the operation of Kashrut in synaEogue halls and a variety of premises used for holding funrtion5. 1.4: Management and administiative expenditure Expenditure on management and administrative of the charity includes all expendlture not directly related to the charitable activity. This includes costs OF running ollice premises, staff salaries for administrative staff, accoLlntancy and Independent Examinerfs fee5. 1.5.. Pension costs The charity operates a money purchase scheme for employees. The assets of the scheme 3re held separately f rom those of the charity. The annual contribution5 payable are charged to the Statement of Financial Activities. Page 6
LEEDS KASHRUT AUTHORITY Note5 To The Financial Statements Icontinuedl lor the Year Ended 30 April 2025 2.. Income from char4table tradinE activities 2025 2024 Poultry Fee5 Meat Fees Supervision and Inspection Fees Shomer Attendance Gittin Labels 8,367 29.645 21.324 2,250 750 Accreditation fees and Sundry Income 1.235 8,830 24.809 47.591 3: Interest Receivable 2025 2024 Bank interest receivable 4.. Costs in Furtherance of Charitable Services Total Total 2024 2025 Provision of Charitable Services= SLJpefvi5ion ol Catering 16.896 28.653 Analysis of provision of charitable services Slaff Costs Other Costs 2025 2024 5upervi5ion ol Catering 8.789 8.065 16,855 28,625 5 Management and Admini5tralion 2025 2024 Qllice Costs Accountar)cy, Payroll Costs Professional Fees Other Charity Donation 953 5.220 4.536 718 5.220 4,024 6,100 16,062 10,709 Page 7
LEEDS KASHRUT AUTHORITY Notes To Thè Financlal Statements Icontinuedl fty the Year Ended 30 April 2025 6: Total resources expended Staff Costs Other Costs Total 202S Other Costs Total 2024 Dirert Charitable expenditurE Management and Administration 8.789 8.065 16,855 28,625 8.789 8.065 16,855 28,625 There are no donations included within the management and administration other costs Staff Costs 2025 2024 The aggregate payroll costs were: Wages and Salaries Redundancy Soci31 Security Costs Other Pension Cost5 5.289 5,408 3,5(K) 3,500 8.789 8,9)8 Particulats of Employees: 2025 2024 No No The average number ol staff employed by the chality drIng the financial period amounted to No renumeration was paid to the trusties in the year. nor weie any trUeeS expen5e5 reimbursed. Other Costs: 2025 2024 Premises Other 7. Net MLivement In Funds for the Perlod 20Z5 2024 The net movement in fuTrd5 for the period 1$ 8ftÈr charging-. Staff pension contribution5 D2preciatlOn5 3.5(KJ 42 3,5(K) 28 Pa8e 8
LEEDS KASHRUT AUTHORITY Note5 To The Financial Statement5 Icontinuedl for the Year Ended 30 April 2025 8. Tangible Fixed Assets Fixtures and CompuiÈr Fitiii)gs equipment Total COST At l May 2024 Additions 2.112 2,112 82 2.194 82 82 2.112 At 30 April 2025 2.112 82 2.194 Depreciation At l May 2024 Charge for Period 2.028 21 2,028 42 21 At 30 April 2025 2.049 21 2.070 Net Book Value At 30 April 2025 63 62 125 t l May 2024 9. Debtors 2025 2024 Trade Debtor5 Other Debtors 5.346 82.987 4,988 82,872 88,333 87,860 10. Cash ?t Bank and in Hand 2025 2024 Bank dÈposit account Bank current 8ccount C35h 25,057 2.647 25,057 1,604 loo 27.804 26,761 11. Creditors.. amounts falling due within one year 2025 2024 Cfeditors and accruals Value added tèx Page 9
LEEDS KASHRUT AUTHORITY Note5 To The Financtal Statements Icontlnuedl tor the Year Ended 30 Apiil 2025 12. Analysis of net assEts in unre#ri¢ted fub other nèt a5SÈts Investment Total 2025 Net asset5 25.057 2.747 27.804 13. Related Party Transaction5 The Trustees confirm that there have been no related party tran5aUions whith require disclosure under FRS 8 (Related Party Transaction51 15. ContlnEeni Llabllkiles The Charity has no contingent liabilities at 30 April 2025 Page ID Page 10