28/03/2022, 15:57 

Print annual return | Charity Commission 


(https://www.gov.uk) 

## Charity Commission Annual Return 2021 

Charity registration number: 251737 


01/04/2020 

31/03/2021 

£ 188,076 

£ 113,656 

https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print 

1/5 



28/03/2022, 15:57 

Print annual return | Charity Commission 

No 

No 

Yes 

No 

No 

No 

No 

https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print 

2/5 



28/03/2022, 15:57 

Print annual return | Charity Commission 

£ 

Yes Yes 

No 

No 

No 


£ 0 

0 

https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print 

3/5 



28/03/2022, 15:57 

Print annual return | Charity Commission 

Yes 



https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print 

4/5 



28/03/2022, 15:57 

Print annual return | Charity Commission 


https://portal.update-charity-details.service.gov.uk/group/annual-return-2021/print 

5/5 



CharKy R•gi8tratlon No. 261737
Comp4ny R•g18tratlon No. 00838699 (Enoland and Vthl•81
TIFERETH BENEVOLENT FUND LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 MARCH 2021

TIFERETH BENEVOLENT FUND LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Mr8 Mlna
Mr Henry Neumann
Mr Phily Wei$$
Ur Hymin lthl
Mr Plnthas Newnann
Mr M8ukn Neum8nn
CharSty number
251737
Company numhr
OD83e69g
prI￿1p11 •ddr•••
H8Aton Hr)￿8
148 Bury Old Road
Manthosbr
M74SE
R•gl•t•r•d offl¢•
Hoaton HouGa
148 Blry Old Ro*J
Monche8t•r
M7 4SE
I*M1•￿n￿9Tht4X•rnln
Loplan Oro•i 8wnett & Co
1Bt Flocf, Clo18ter Houb8
Rl¥*rsld8
Nthy 8alloy Slf••t
Manchè*r
M3 5F8

TIFERETH BENEVOLENT FUND LIMITED
CONTENT8
1nd8w1￿￿t eDminrf4 rqp3rt
st•t•rn•nt of grll¥AUeg
Balal￿ •h••t
N¢l•• to th• lln•nd*l •t*•m•nts
6-10

TIFERETH BENEVOLENT FUND LINIITED
GOVERNORS. REPORT (INCLUDING DIRECTORS, REPORTI
FOR THE YEAR ENDED 31 MARCH 2021
Th8 govvrncffs preeent th•lr ann￿1 f•wt #nd fin0n￿al 8tat•m•nts fortr￿ yiar•TrJ8d 31 March 2021.
Th8 accounts havtr been w8pgr8d In accDrdanTr wlth th8 accoLMltlw polld&8 69t out In not• 1 to th• accounts
an(1 comply w￿h the chorilW8 gov8rnlng document. the Cc¥npanle& Act 2th8 and "AccuunUng aTrY Roporung
by CharfU89." Stalgrnorbt ot Flecomm&Nl•d Practrfi op￿￿9b1? to chartb8s prewring Ihelr ac￿unt5 in
acc￿￿nce vAth the Fln8nd81 Reportiw St8ThJard appl1cab￿ in th• UK and R8pubUcof Ireland IFRS 1021.105
amer￿•d for accounting ￿rI(￿lS ¢ommen¢lng from 1 J8nu3ry 20161.
ObJ•¢tlv•s And let1￿tIO8
¢hailty'$ obj•cJvo8 Hrg trj the advane•mtnl ol r81b3lon kn accordAnc8 wlth th• Orthodox Jkn#¥h fatth
nd th¢ relk8f of povarly and olh•r thadltl)le purpDsets th• publlG ben￿t. TM pdleS¢$ ￿0Pt¢d In
furthgrance of thq8e obJ"ec48 8rg to léenlify Orthodox J8wY4h Charlues 131ry out acti￿lIeS Such 88
ky0￿dIng Orthodox knish •Juc•Uon and othor 0¢t1¥￿￿ whkb wJvAnc• r•llglon In acwrdanca wlth the
OrtfvJdc+X Jawlsh falth or*thkh rnlk*v• pov•ty 4nd thwe been no GMng• In th•s* durfrvd th¢ y••r.
Egd) ygar, th? govemor& conflrm Ihal Ihey hov¢ ro19tr￿ to gUIda￿ conlaln•d in Charlty Commlsslan
general guidonc* on publ1¢ tser￿ffit when re¥￿￿n9 the Ch￿ty.& alms and cbiocO¥a8 And in plannlng lutur•
fr s•ttlng the gr•nt rn8￿ng pojlcy fty Ihè
Thè tharftys InccTh8 IB g8norJtod Irom M6 subWdl$ry aTrJ ohwltsble donau0￿ whlch 8r• th•n dljffibuw to
m•al thè gbo¥g objec1￿4.
Th• governorj havo pald du• r•g4rd lo guld4n¢•16IL￿d by th• Cmrty Commlmbn In what
chBdty ¥hould und•rtak8.
A¢hl•Y•monts and performan0•
Ourfry th• yo¥r thq tharlty rngde donatkw to a varl•ty of chBdllas wllhln Ihe Jewl8h ryjmmunlty. The
G￿rNOr1 •r• pknBed ￿th Iho inwo8tmgnl PBrformanc• by the ¢horlty'$ ¥ub•liflory an¢ wilh Ihg 1gv¢l ol
(lJnptionJ glv•n toworthy ¢iuio6.
Fln•Trcl41 r•vl•w
Th• gov•rnrK8' inv•8tm•nt powers 8r• qov•m•a by c*$rfty* M•rnornndum of whlth p•rmS
lh& ccryany lo Inv081 may bo detemlned by the govgmor8.
Th• th#rlty'8 Sub￿dIary to 9•rnrato Hg fr¢m Inwsln9 In prcy•ity qnd to pAy bts tgxob
profil to thg ch3rMy.
The ctharfty Trc8ived iwm• of £188,075 frèm Itj 3ubJidlary and bank intpr•st of £1. Acc¥)rdlnqty, tho lot•1 ol
Inrxjmlng r¢¥puTce8 w•6 £188,076, whlch o $urpfu5 01 £188,010 aft•r of £2.0￿.
Th• eharlty dlBtrlbutsd £111,5W) to yariovg tharly￿S far rth.￿Of poverty Ind lh& adv4rt•ment ol rellgkn
•ccfrfdan¢•wfth th? Orthodox Jwl8h faith. re¥ultkn9 in a £74,420 incr•a2• In r¢5eryeB.
Thete l¥ no form41 pollcy to m4Mt8in a 8etlMI ol res•Na6.
The govemcts, Inva8lmont FThers are govem8d by the ¢hllrW8 rngmty4￿￿fi of 8¥JgrAalvJn that perrnlb the
charity to Inv88t 89 may b• d•lèrmln8d by the gove[￿)r￿.
The gDvemors hava ai$e88ed Ihe m￿10T ri5k5 to whith th8 eh8rfty1s •xkuod, and ar¢ ¥thffad tho1 $yst•ms
ar• Ir* pLqc8 to mitvJate to the m¥4"or ri5hs.
stru¢tureJ gov•manc• and mAnaBqm•nt
The its a company Ilmlled by guarantee. 11 was I￿r￿7porated on 04 February 1%5 and regr4tsrgd os
¢harSty On the sgme day. Thè corryany was 8stabllsh8d undBr a M6Mr0nd￿n ofA550tkitlon whl¢h
establis￿d the objects and pwrs ollhB ￿MpanY gnd Is govaméd uThYer itsArtbcl8s ol
assttialion.

TIFERETH BENEVOLENT FUND LIMITED
GOVERNORS. REPORT (CONTINUEDMINCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2021
Thogovemorn. vthv •re akn the dlr•ctors forth• PUTP)8e ol￿panY kny, and who 88Néd durlNJ th• y•ar
vre..
Mrn Mlna
Mr Henry Neumann
Mr Phlllp WW89
Mr Hyman
Mr Pinch81 Neumam
Mr Mauric* Naumam
Oov8morn arty rec￿mMInded and Èppdntsd by th• toard olqo¥•mor6, Iralnirvj offemd tc new
90vemors by tho e¥ll￿ty oo¥gmarB.
None olln• governors h88 any b8n6ffdal inth6t kn the thority. AU ol ￿￿rnor$ ar• m•mt•r• cf
chan'tyy and guarantee lo contdbute an ￿0￿￿¢ not gxrA•thty £1 In thè 8¥ent olè I￿nd(￿j ￿.
All dBclslcns madg ￿ behalfof th8 ch8rNy ar8 m*J? by th• L*)v•rnorn •re rguporvdlbl• forth• prov*Son of
me•n8 lo dlslrlbute charll8U8 donatlon5 to worthy o8UI•a.
mors r•portviq8 ap&Yty•J by t￿ Bc•rd olGovernorn.
Mr Hyman W laa
G0￿m0
D¥ied.'

TIFERETH BENEVOLENT FUND LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE GOVERNORS OF TIFEREfH BENEVOLEMT FUND LIMITED
I rgwrt to tho goverr￿S on my 8x8m1na￿On ef IhE accounts of Ttsreth 8enevolent Fund Llmthd Ilhe
chorrtyl lorthe year 8nd•J 31 Mareh 2021, wthlch aro 88t oul on pa998 4 b 10.
RoBptttl￿ r••pDn•lblllllg¥ of 9gv•mor• and •xamlner
A8 the governors ol tha eharity laThl also Its dlr•etefs for thè purpo8eJ olcompony lawl you ara ro8pon8lN&
th6 Pro￿lat10Th of fv finonoial ¥ta￿Ment6 in accudancg vhth the r•qu1reff￿nts rl th• comp8￿05 Act
2006 (the 2006 Acti.
HavinG &abofitd myaelf th•1 tha financ5al itthrn•nlo ol the chthty aro not wulrnd to b• aud118d uTrJer Part
18 01 th• 2(K6Acl aTrJ are •lglbl? lorlndop•nd0nt•xwnln&Ytrn, I roport in regpect ol my •xomlng11on ofth•
th•rtty'i finartd￿ statornenl$ ca¢TfpA ojl undar ￿￿1¢n 145 01 IINI Ch•rll85 Act 2011 Ilhe 2011 Act). In
c•rrylNd out my 8xarnln8lk*) I hBv• follovthl the •pplWh fxr•elorn gfv•n by th• Charfty CommlJ8lon
undar 88dbn 145ISllbl ofthe 2011 Act.
Ind•p•nd•nt•X•mI￿rI 81•t•m•nt
I hgvè eomplèted my eyamlnEUoll. I confirm that rKJ mattors earna ￿ my att￿tiOn In wnno¢tlon wlth
th• ￿8m1n¥t1On rn• e4u8e lo bellevfr that In #ny mat8rlal re8pecL
AeevunlTrJ reccKd8 ￿Te not kept in rwpecl ol the Ch•￿ty ai rnqulr•d by 388 of 2008 Ac(
th• flnwK4•1 •l•tom•rts do not¥cwd ￿lh tho9• r•cryd•:
lh• flnanGio18tatgm8nts do not ecffoly wlth Ihe arxountlng raquIreM￿lS of igdknn 396 ol Ih zac￿ Ael
ouw thjn any rnquirament that thg o¢¢ounls glv• a IN• and falr vhwwhth h not a m4tsreon8ld8r•d
part ol an Ind•pond•nt &XamIna￿eA., or
th• ffiancigl s141•m•nt8 havè not b88n pw8par•d kn ocrordancv ￿th th8 m8thodB And prindFI•8 01 Ih
Stst•mgnt ol Recommendad Prad1￿ for aceountlng 4nd r•portlng by ¢h&riU•$ 4pplie*bl• to ¢h•rilkn¥
preparing Ihdr aL¥xunls In accwdance wlth Ih• Fln4fftd41 R¢portlna Slandarf *ppllc4Wo In tho UK an
Rep￿1￿¢ ol Ir•l8ThJ IFRS 1021.
I hav• no cor￿￿￿5 and have come arxoss ne ot￿r In ¢cffjn•¢lion ￿t￿ lh• èK4rnlnatb)ft lo vthkh
ttenlkJTr 8hDuld bg dr￿￿ In Ihll rryrt In ordarto 8n•bkn • Proper uTrJer•landng ol the flnwcl•l 8t8tem6nt4
lo ￿ math8d.
ttx Kgh•n FCA
Lupian Gro88 Barnetl & Co
Chartèrèd A¢¢ount4ntg
1st Fthr, Clthjtw Hou8?
New Bail•y Slr••t
Planchesler
M35FS

TIFERETH BENEVOLENT FUND LIMITED
STATEMEKf OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDrruRE ACCOUNT
FOR ThIE YEAR ENDED 31 AIARCH 2021
2021
20
Ngt•i
Donauons and l•gath¥
Irwe&trnènl8
188.07S
14,133
Tot•1 In¢am•
188.076
14,139
C￿￿￿ble a￿ti￿lleD
111,59D
3,78S
Olhor
1.648
Tothi r••ourv• exp•b￿ld
113,656
6,631
N•t I￿ornI forth• y•4rl
Not mov•mgnt In fund•
74.420
Fund b￿an￿• at 1 Aprtl 2020
(28.4401
134.9541
Fund ball￿￿ •t J1 ￿r¢fv 2021
47,974
128,4481
Tho sl•tem•nl o111n￿¢111 •dlvNl8s all ID8988 tseognb￿ kn th• Y￿1.
Incom• 4nd •xp•ndltuM dIr￿ ¢xnllnulng a￿￿11•8.
Tho 3t•t•rn#nt ¢1 ftnanekql aho ojmpllts wlth tho réquIr￿enth for •n Incom• •xpeTh1￿r8
a¢eount under th• CornpanYaJ Act 20Ce.

TIFERETH BENEVOLENT FUND LIMITED
BALANCE SHEET
AS AT31 MARCH 202t
2021
2020
Flxed as8•ts
Inv88lman18
Curr•nta•$•t•
D•btors
Cash 81 Llank a￿1 In hpnd
10
1C
1CA
11
11.987
40,507
17282
52,474
18,2e2
CYBdltorJ: amounts falllng d¥• wllhln
ne year
12
14.ecoi
144.8081
P4•twrronta4JelslllSablllU¢81
47,874
28,$481
T+)ts14•wts l•M ¢urr•nl l￿bIllIoN
47.974
128,4461
Incom• fund•
Unrtstrtcted fund•
47,974
126.446)
47,974
128,4481
The CoMp￿Y i¥ •￿tknd io th? •xenWbn fr￿￿ Ihè I￿j11 r¢qukemont rA)rtak￿d In 477 ofthe Ceryanle$
Act 2￿6, for th• year 6Nl•d 31 M•rch 2021.
Th? tNste•8 8¢knthVAdge thek r•8ponilt44UOB for thAI the oharfty k••ps ACtr)unUng r•ccrfd• whkh
compty vAth $èclon 386 01 th• Art lor preparlng ftnAndal $tatem¢nt& whlth 0Sve a Inje and 14ir vlew of lh•
Isle of affglr¥ ol If* rA)mpany BS 011fr￿ and ofthè fin¥nclal ￿•r ar¥J ortt8 In¢wlw r*K￿r¢88 aTha appll(*tk)n ol
rÈ8oums, In￿UdIng ilB iThcomo and eXp￿￿lture, for fin#ncl81 ye8r In AceArdanca wlth the requlr•m•nla ol
cllons 394 ?nd 395 and which trtherwlse ￿mplY with the rgqulr•m•nts ol thg Componle8 Act 2riJ6 relBtlng to
fin￿e￿al Blalem*nt•, ￿ f•r •• opptkabb to the e4rnpany.
member8 have not wulmd th• compAny to c*thln an •udtt ol It¥ flnAndal it4twn8nlÉ br t￿ y••r In
question In aLThrdance wllh ge¢Uon 476.
Th•$? fin•n¢LI s&￿ments havo t•en pr8p8* In K￿rdi￿L¥ th the pl0v￿￿On$ 8ppfK*bl8 to Compan￿•
8Utl8Ctto the gm811 compan￿5 r8glft*.
The fln2nd￿ ?t4tem8n¢$ 4sw• #Fyrovod by Iha Goswnorn on. ..
PI
Mr Hyman W•lB8
Gov•mor
Company Ro¥i•tr•tion Mo. 00838899

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 MARCH 2021
AcGountSng pollcJ•#
Ch*rlty Informitlon
fereth Benevolent Fw)d LSmSt8d 1$ a prlvolo corllpany Ilmlted by guarants• ￿e(p￿a￿d in Enoldnd and
les ond a replstered chorfty In Ewland and Walos. The regHlèrfjd olke Is Heaton HouB•, 148 Bury C¥d
Road, Manche6ler. M7 4SE.
1.1 A¢countlnB conv•ntlon
The a¢￿UnIS have bean Pfep4red in a¢cordEn￿ wllh the ¢haAty'8 Deed of Tnjst, lh¢ ¢cmpan¢osAct 200ts
and 'A￿u￿tIng and Reportlng by chari11￿.. Slai8ment of Rgwmmendett Pra¢Uce appficabl& to thgrlli&8
proporing tholr 8ceAunts In accordance wllh the Financi81 Rep)rtin9 Standard appllcabte In the UK ond
Rgpublic ol Iral8nd IFRS 1021" la9 gmended for ottouniin9 perknds commen¢inq from 1 Jttnuary 201QI.
The charity18 a Pubmc Ber￿fft Entty a8 defined by FRS 101
Tho ctsrlty has iak•n a¢fvanl8ge of the provisions In th8 SORP lor ￿ptyIng FRS 102 Updat•
Bulleiln 1 not to prep8re a Ststemwt olCa8h Ffm.
fina￿￿1 8tat¢rnonls or• prepared In 6terfln9, whlch 1$ th& funGtlon•l ￿ttency of th? ¢h•rtty. McA*tsry
amounts in tho58 llnBndd Btslamants r¢uThSed to lh8 fi•8￿8t £
The fln￿d81 8tat•mèrl8 have b¢•n preparad undtr th• hi¥1￿¢1[ coil ¢onv•nUon. modif¢d to Includ• th•
mV81u4ibn ol fré¢hold prep8rUe$ aThJ ￿ Indude InY8¥lment properfle8 •nd cwtain financl•l InNlrurn8nt¥ at
value, prtn*AI K¢ounling pol¢ch& adopted arts set out bth.
ia aolng eon¢•rn
Al tlme of gpprovlng Ihe financlal Slè18ments, thè oovèrnor8 hava a r14￿nable ex￿¢t8￿0n th•t
h¥rty h&9 8dequgb re8ourc•s in operatiDnal gxI81?nc* lor Ihe for89e6ablg future. Thus th
govemor8 contlnw to adopt tha gglng concém ba$Ss ol accountlng In preparing the Tin#n¢lo1 stAt•rngnts.
l.J Charftabh fund¥
Unr•Btrlcled ore 4VAll4ble for u8• 81 the tYKicrglion of the gov0m￿l In furth•r•nc• of tholr ¢￿￿tab
un1858 tP• fund5 h8v¢ d8*nat•l lor¢ther purp(w8.
Funds hold by the #ll un￿￿k￿d. The9• bo5ng ftnd• whkh ¢•Tr In aeaJrdanc* th•
hgrlt8blè obl•ct8 at tt* ol I￿goVernor8.
1A In¢omlno r••ourc•*
Income is recoonl88d ￿en th8 charfty ￿ l•gally entlil•d to il after any p8rfomlgr￿9 condlllong havo ts￿n
mat, amouniB can be m?B¥ured r8118Uy. and it is wobabl¥ Ihot Incom8 ￿1{ b8 I8￿1ved.
Cash donallons arg recowlsod on ree•Jpt. olher donaUcn8 rocognl88d onc8 Iho eJ)brfty h88 been
nollfied of th8 donauon, unl•&s perfom)anco cond1￿cnS requlre dvferral or thq amount Income tsx
rac0￿rable in relalK)n lo donatbns racelved undor Gift Ald er d80d$ of covonant 18 rBcognbed al the lime
olthè don8th)n.
L8gaaes art recognwd OTr rgceipl or Othe￿S0 Ir the charlty has btan ef an impendlThJ
Istdbullon, Ihe amount Is known, and re¢eipt Is oxpe¢ted. If tho aTrKunt16 not known, Ih8 kngacy l¥ treat
85 8 conllngonl 8889t.
I￿ Re$our¢ps expondgd
Ch•rttabè digl1buts.o￿ r•pr8sentdonatlon¥ pakl lo •thJealDnal and ¥imil•Tcharili88.

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
{Conllnu•d)
1h Flx•d as*•t Inv•*thi•iits
A8thkJlary18 8nlity ojnlrolkd by the tharlty. Control L4 the p¢wer I09)￿M th8 fin￿￿81 and oporallng
Iciès of It￿ entsty $0 as to abtain b•r*fits Iram it• 8¢tivlU•b.
1.7 Ca•h Rnd e••h •quhihnts
C88h ènd cash eqthv¥l8nle IndL¥J6 c4sh In hancl, dep081ts holj al eall ￿th bank8, Other eh0rt-te￿ Ilquh
In￿S￿Men11 wllh oilglnd rnaiurltbs ol three months or le35, and ba￿ Dverdrafts. Bank o¥erdiaft3 ar•
ovm wlthln bjrwiny In ¢utttnt lJbllth&.
1.e Ftnan¢lal Imiruments
The charlty hai •lectad to 8Fpty tho Pro￿$10n& of S•cl(on 11 '8•Bl¢ Flnondol Inilrurtt•ni•' and S•etl¢n 12
othpr Flnanc*l Inslrumnt*18su•8' of FRS 1￿2 to 01101 it8 fin￿￿41 lTrBtrument8.
Flnandal th&twm•nts ore rec09n1￿d In the chorW¥ balan￿ oh8•t wh8n the tharity bec￿•& party to th•
itrathial prDvhlon8 olth& In$trumM¢,
Fln8ndal &•￿15 and Ilabllttle8 4re off4•t. ￿th n•1 •mourtS W•60ntod In fin•nd?l Blat￿•￿14, wh•n
thèm IB a legally enfrJrGgable r*ht to eet off the racognli•d amtynl8 and thero18 an Int8nlon tg 89th? on
rvjl b&8ii erto rèali88 th8 osaet •nd sett￿ thg Ilpblllty iknultan•¢AM￿.
awl¢ Ilnartlal ••¥•ts
8a81c knclBI 8888th, ￿1th Ind￿￿ dubtor¥ and •nd ￿￿k balanrns, 5nlllally rn￿1￿18d At
traniiction prfc• Indudlng Irgniaellon c06t6 8nd ar¥ 8ub8•4Uently c4the¢ at amoffjsed cost u6ing th•
effEC￿Ve Interejt m•lhOd.Fin•￿Ial a¥wts rJ088W as r•e4lvBbte wlthln cne y••r aro ntst amcrtmd.
•81c Iln•ncl•lllablllll•*
Basic fin8n¢611 liabi111108, Inc￿dInG credllors and bth( loan& •re Inttl&lly mcoBnlu•d at tr•nsacUon p￿r
unless th• #Naryment coMlttut•8 a finandrpJ Iron¥￿t￿n.
1.9 Qroupaccowt•
The ffina￿al ststenwnts pro￿nI Infum8Uon •bout th¢ tharity OB undèrtahing not fjbJrt
Its gfoup. Th& thsrlly Il& B￿SkIP￿ry undertaklng cemw168 p Efflpl1-￿Zed oroup. Th• ch8rfty ho
Ih•rolora tAkon 8dvanlage of the axamptions prOV￿ed by &8ctlon 399 cl the Companw Acl 2006 not to
pr¢pBr• grcw 4¢LY)un
Donatlon• •nd1•g1¢1•8
Unrnglrkt•d Umeslrfcted
fund•
lun(lJ
2021
2020
Oonutkns and dft8
186,075
14.133
tlon8tkJn8 Inc￿8 £188,075 (2020.. £14,133) Irun Iha ccfflpanvs sUbs￿￿8ry.

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO ThE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2021
InveaknnlB
Unr•8trl¢t•d Unr•strlcied
ndo
lunth
2020
Int•rest re¢•iv•t4e
charrt￿•
2021
2tr20
Grnnt lundlng of adfvltleB18e• note 61
111,590
3.788
Grnnl• p•y4bl•
2021
Othodo¥ J￿$h Edu￿tIOn arml rellgbu8 studb¢
Adv&nt4m8nl ol r•lblon and th• Orthodox J￿1*h fa
R•ll•folhardNhlp •nLI pov•ty kn tha Jththsh commun
15,59)
7.9>?
88.060
600
111.590
3.785
Mat•rlg1 uranig w•r• math 10 th• foMty*ln9 bodknÈ in ￿ Id1th￿ng amounty..
Untt•d In8titut• ol Gar
Thlz T4lmudlcal Acad•my
Ftsnd8 DIToy
AÉver Blsh¥AI
B•18 Mlnch&sYitzchok
Ch&8dpl Yty>l cha￿al￿o Tnffjt
Frlènds ofAs908 Che8ed
8èd8r8th Kov<xl
Kcl Y¢)rn Tnjst
25.000
15.000
15,OL4)
11.660
10.GSJO
7,440
6,0(YJ
5.500
101,840
9,*0
i)ttsr grants lieii thon t5,0￿)1

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Grnnts p•yabl•
IContlnu•dl
Nono ofthe gmrncn lorony per￿￿ o)nn•thd %ith th•ml r•¢el¥*d iny rernner•Non durfng thu yaor.
Employ•
There O •MplOy•￿ thjrtng th• yw12020. 0
othv
2021
2Q20
1,SOO
493
72
Sundry exp8nB8S
Bwnk c￿rg•S and Int•r••t
313
33
T*x•tlon
Th• aCt￿l￿e9 of Thl&r•th Bon•vobsnt Fund Llmlt•# •r• exempt trom dlM¢t l•x•tlon undar Part 11 of
Corpor4tlon TaKA¢t 2010.
10 Ftx•d a•••t InvMtm•nts
Unllstod
Inv••tm•nts
Co•t or valu•llon
At 1 April 2020 & 31 March 2021
100
Clrylng amowit
At31 March 2021
1C
At 31 M•rch 2020
1QO

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEfdJENT8 (CONTINUED)
FOR ThE YEAR ENDED 31 AIARCH 2021
11 D•btorn
Arnounts filllnq duo wlthln one y04r.'
2021
2020
AmoMt¥ ty 8ubsldlary undertaklng•
Olherd8btor8
3,967
11,967
12 Cyedllorn: amount• falllTrJ due wlthln on• y••r
2021
2(120
Trado uedlt
Amtwnli ow•d to Jubshjlary un(knrt&*lngi
Other cr•dllor8
Actru* dgferr&J kn¢om•
1,800
42.008
1.0
1.800
1.800
4.800
44,808
13 R•l•twl p•rty tr4nMotlon•
Ther• %*re no dknc1￿a￿ party Iran8O¢tlDn8 duriryJ th• y￿rI2020- none).
10-

TIFERETH BENEVOLENT FUND LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE GOVERNORS OF TIFEREfH BENEVOLEMT FUND LIMITED
I rgwrt to tho goverr￿S on my 8x8m1na￿On ef IhE accounts of Ttsreth 8enevolent Fund Llmthd Ilhe
chorrtyl lorthe year 8nd•J 31 Mareh 2021, wthlch aro 88t oul on pa998 4 b 10.
RoBptttl￿ r••pDn•lblllllg¥ of 9gv•mor• and •xamlner
A8 the governors ol tha eharity laThl also Its dlr•etefs for thè purpo8eJ olcompony lawl you ara ro8pon8lN&
th6 Pro￿lat10Th of fv finonoial ¥ta￿Ment6 in accudancg vhth the r•qu1reff￿nts rl th• comp8￿05 Act
2006 (the 2006 Acti.
HavinG &abofitd myaelf th•1 tha financ5al itthrn•nlo ol the chthty aro not wulrnd to b• aud118d uTrJer Part
18 01 th• 2(K6Acl aTrJ are •lglbl? lorlndop•nd0nt•xwnln&Ytrn, I roport in regpect ol my •xomlng11on ofth•
th•rtty'i finartd￿ statornenl$ ca¢TfpA ojl undar ￿￿1¢n 145 01 IINI Ch•rll85 Act 2011 Ilhe 2011 Act). In
c•rrylNd out my 8xarnln8lk*) I hBv• follovthl the •pplWh fxr•elorn gfv•n by th• Charfty CommlJ8lon
undar 88dbn 145ISllbl ofthe 2011 Act.
Ind•p•nd•nt•X•mI￿rI 81•t•m•nt
I hgvè eomplèted my eyamlnEUoll. I confirm that rKJ mattors earna ￿ my att￿tiOn In wnno¢tlon wlth
th• ￿8m1n¥t1On rn• e4u8e lo bellevfr that In #ny mat8rlal re8pecL
AeevunlTrJ reccKd8 ￿Te not kept in rwpecl ol the Ch•￿ty ai rnqulr•d by 388 of 2008 Ac(
th• flnwK4•1 •l•tom•rts do not¥cwd ￿lh tho9• r•cryd•:
lh• flnanGio18tatgm8nts do not ecffoly wlth Ihe arxountlng raquIreM￿lS of igdknn 396 ol Ih zac￿ Ael
ouw thjn any rnquirament that thg o¢¢ounls glv• a IN• and falr vhwwhth h not a m4tsreon8ld8r•d
part ol an Ind•pond•nt &XamIna￿eA., or
th• ffiancigl s141•m•nt8 havè not b88n pw8par•d kn ocrordancv ￿th th8 m8thodB And prindFI•8 01 Ih
Stst•mgnt ol Recommendad Prad1￿ for aceountlng 4nd r•portlng by ¢h&riU•$ 4pplie*bl• to ¢h•rilkn¥
preparing Ihdr aL¥xunls In accwdance wlth Ih• Fln4fftd41 R¢portlna Slandarf *ppllc4Wo In tho UK an
Rep￿1￿¢ ol Ir•l8ThJ IFRS 1021.
I hav• no cor￿￿￿5 and have come arxoss ne ot￿r In ¢cffjn•¢lion ￿t￿ lh• èK4rnlnatb)ft lo vthkh
ttenlkJTr 8hDuld bg dr￿￿ In Ihll rryrt In ordarto 8n•bkn • Proper uTrJer•landng ol the flnwcl•l 8t8tem6nt4
lo ￿ math8d.
ttx Kgh•n FCA
Lupian Gro88 Barnetl & Co
Chartèrèd A¢¢ount4ntg
1st Fthr, Clthjtw Hou8?
New Bail•y Slr••t
Planchesler
M35FS