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 d￿rIng the financial
period amounted to
No renumeration was paid to the trusties in the year. nor weie any trU￿eeS 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