Company raglstratlon number 00836699 (England and Walosl
Charity registration number 251737 (England and Wales)
TIFERETH BENEVOLENT FUND LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

TIFERETH BENEVOLENT FUND LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Governors
Mr Henry Neum8nn
Mr Philip Weiss
Mr Hyman Weiss
Mr Pin¢has Nèumann
Mr mauri￿ Neumann
Charlty number
251737
Company number
00836699
Prin¢ipal address
Heaton House
148 Bury Old Road
Manchester
M7 4SE
Registered offi¢e
Healon House
148 Bury Old Road
Manchester
M7 4SE
Independent examiner
Lopian Gross Barnett & Co
1 st Floor Cloister HoLJse
Riverside
New Bailey Street
Manchester
M35FS

TIFERETH BENEVOLENT FUND LIMITED
CONTENTS
Page
Governors. report
Independent examiner's report
statement of financial activities
Balance sheet
Notes to the financial statèments
6-10

TIFERETH BENEVOLENT FUND LIMITED
GOVERNORS. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The govemors present their annual report and fin8n¢ial statements for the year ended 31 hAarch 2025.
The accounts have been prepared in accordance with the accounting policies sel out in note 1 to the a¢¢ounls
and comply with the charills governing do¢umenl. the Companies Act 2006 and 'Ac¢ounling and Reporting by
Charities.. Statement of Recommended Pra¢ti¢e applicable lo ¢harities preparing their a￿ount$ in ac¢ordan¢e
with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021. las amended for
accounting periods commencing frDm 1 January 20161.
Oblectlvès and actlvltlès
The charity's objectives are to aid the advancement of religion in accordance with the Orthodox Jewish faith and
the relief of poverty and other charitable purposes for the public benefit. The policies adopted in furtherance of
these objects are lo identify Orthodox Jewish Charities which carry out activities such as providing Orthodox
Jewish education and other activities which advance religion in accordance with the Orthodox Jewish faith or
which relieve poverty and there has been no change in these during the year.
Each year, the govgmors ¢onfim that they have referred to guidance contained in the Charity Commission
general guidance on public benefit when reviewing the charity's aims and objectives and in planning future
activities and setling the grant making policy for the year.
The charity's income is generated from its subsidiary and charitsble donations which are then distributed to meet
the above objectives.
The governors havg paid due regard to guidan¢o issued by tho Charity Commission in deciding what activities
the ¢harity should undertake.
Achievements and performance
During the year the charity made donations to a variety of charities within the Jewish community. The govemors
are pleased with the investment perfomance by the charity's subsidiary and with the level of donations given to
worthy causes.
Flnanclal r8vI8w
The governors, investment powers are govemed by the Charills Memorandum of Association which permits the
company lo invest as may be determined by the govemors.
The charity's subsidiary continues lo gengrate its income from invtrsling in pro￿ty and to pay its taxable profil lo
the charity.
The charity received income of £433,83012024.' £39,429) and £53312024.. £341 of bank interest. Accordingly, the
total of incoming resources was £434,3631£2024.' £39,463), resulting in a surplus of £429,085 after expenses of
£5,278.
The charity distributed £255,250 12024.. £27,570) lo various charities for the relief of poverty and the
advancement of religion in aG￿rdance with the Orthodox Jewish faith, resulting in a £173,835 increase in
reserves.
There is no forrnal policy to maintsin a set level of reserves.
The govemors. investment powers are governed by the charity's memorandum of association that permits the
charity lo invest as may be determined by the governors.
The govemors have assessed the major risks to which the Charity is exposed, and are Satisfied that systems are
in place to mitigate exposure to the major risks.

TIFERETH BENEVOLENT FUND LIMITED
GOVERNORS. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, goveman¢e and management
The charity is a company limited by guarantee. It was incorporated on 04 February 1965 and registered as a
charity on the same day. The company was established under a Memorandum ofAssociation which established
the objects and powers of the charitable company and is governed under ils Articles of association.
The govemors, who are also the directors for the purpose of company law, and who served during the year were..
Mr Henry Neumann
Mr Philip Weiss
Mr Hyman Weiss
Mr Pin¢has Neumann
Mr Maurice Neumann
Govemors are recommended and appoinled by the board of governors, training would be offered to new
govemors by the existing governors.
None of the governors has any beneficial interest in the charity. All of the governors are members of the charity
and guarantee to contribute an amount not exceeding £1 in the event of a winding up.
All decisions made on behalf of the charity are made by the governors who are responsible for the provision of
means to distribute charitable donations to worthy causes.
The govemors. retx>rt was approved by the Board of Governors.
doJj.29Ja￿Uary 2026
Mr Hyman Weiss
Govemor
Dated.. 29 January. 2026
1-.36

TIFERETH BENEVOLENT FUND LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE GOVERNORS OF TIFERETH BENEVOLENT FUND LIMITED
I report to the govemors on my examination of the ac¢ounts of Tifereth Benevolent Fund Limited (the charity)
for the year ended 31 March 2025, which are set out on pages 4 to 10.
Re$pe¢tive ￿SpOnsibl11t1e$ of governors and examiner
As the govemors of the charity land also its directors for the purposes of company law}, you are responsible
for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having sab'sfied myself that the financial statements of the charity are not required lo be audited under Part 16
of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination
of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carying out my
examination I have followed the Directions given by the Charity Commission under section 14515llbl of the
Charities Act 2011.
Independent examiner's statement
Since the charity's gross income exceeded £250,000, the independent examiner musl be a member of a body
listed in section 145 of the Chariliss Aol 2011. 1 ¢onlirm that l am qualified lo undertake the examination
because l am a member of the Inslute of Chartered Ac¢ounlanls in England and Wales, which is one of the
listed bodies.
I have completed my examination. l ¢onfimi that no matters have come to my attention in connection with the
examination giving mè cause to believe that in any matèrial respect..
accountin9 records were not kept in respect of the charity as required by section 386 of the Companies
Act 2006.
the fin8nGial ststemenls do not acGord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of the Companies
Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a
matter considered as part of an independent examination., or
the financial slalements have not been prepared in accordance with the methods and principles of the
Slalemenl of Recommended Practice for accounting and reporting by charities appli¢able lo charities
preparing their financial statements in a¢cordan¢e wvch the Financial Reporting Stsndard applicable in the
UK and Republi¢ of Ireland IFRS 1021.
I have no ¢on¢8ms and have Come across no other matters in Connection with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the finan¢ial slalements lo
be reached.
Daniel Rubinstein FCA
Lopian Gros5 Bamett & Co
Chartered Accountants
1st Floor Cloister House
Riverside
New Bailey st￿et
Manchester
M35FS
Dated..
2￿/r) 1 /2f&2

TIFERETH BENEVOLENT FUND LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Income from..
Donations and legacies
Investments
433,830
533
39,429
34
Total income
434,363
39,463
Ex
enditure on..
Charitable activities
255,250
27,570
Other
5,278
4,603
Totsl resour¢¢s expended
260,528
32,173
Net income for the yearl
Nèt movèmènt In funds
173,835
7,290
Fund balances 8t 1 April 2024
23,390
16,100
Fund balances at 31 March 2025
197,225
23,390
The statement of financial 8clivilies includes 811 gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing aclivilies.
The slalement of financial activities also cornplies wtth the requirements for an income and expenditure account
under the Companies Act 2006.

TIFERETH BENEVOLENT FUND LIMITED
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Fixed assets
Investments
Current assets
Debtors
Cash al bank and in hand
10
100
100
11
1,279
207,603
1,279
32,746
208,882
34,025
Creditors- amounts falling due within
one year
12
111,7571
110,7351
Nel current assets
197,125
23,290
Total assets less current liabilities
197,225
23,390
Income funds
Unrestricted funds
197,225
23,390
197.225
23,390
The company is entitled to the exemption from the audit requirement contained in section 477 of the Comp8ni&s Act
2006, for th8 y8ar ended 31 March 2025.
The Iruslees acknowledge their responsibilities for ensuring that the charity keeps accounting records whi¢h ￿MplY
with section 386 of the Act and for preparing financial slalements which give 8 true and fair view ol the stsle of
affairs of the company as at the end of the financial year and of its in￿ming resources and application of
resources, including its income and expenditure, for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable lo the company.
The members have not required the company to obtain an audil of its financial statements for the year in question
in accordance with section 476.
Thesè financial ststements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Governors on
ednn29.January 2026
Mr Hyman Weiss
Govèrnor
Company Registration No. 00836699

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng poll¢le$
Charity inforrnation
Tifereth Benevolent Fund Limited is a private company limited by guarantee incorporated in England and
Wales and a registered charity in England and Wales. The registered office is Heaton House, 148 Bury Old
Road, Manchester, M7 4SE.
1.1 Accounting convention
The accounts have been prepared in accordance with the charity's Deed of Trust, the Companies Act 2006
and Accounting and Reporting by Charities.. Stslerllenl of Recommended Practice applicable lo charities
preparing their accounts in acwrdance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021" las amended for accounting periods commencing from 1 January 20161- The
Charity is a Public Benefit Entity 8$ defined by FRS 102.
The charity has tsken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterfing, which is the functional curren¢y of the charity. Monetary
amounts in these finanaal statements are rounded to the nearest £.
The financial ststgments have been prepared under the historical ¢osl convention. The principal a¢¢ounling
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the governors have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
governors continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the govemors in furtheran￿ of their charitable
objectives unless the fLJnds have been designated for olher purposes.
Funds held by the charity are all unrestricted. These being funds which can used in accordance with the
charitable objects al the discretion of the governors.
1.4 In¢omlng resour¢es
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performan¢e conditions require deferral of the amount. Inwme lax rewverable in
relation lo donations received under GiftAid or deeds of ¢ovenanl is recognised al the time of the donation.
Legacies are recognised on receipt or othetwise if the charity has been notified of an impending dislribulion,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
1.5 Resour¢es expended
Charitalbe distibutions represent donations paid to religious, educational and similar charities.
1.6 Fixed asset investments
A subsidiary is enlily controlled by the Charity. Control is the power lo govern the financial and optrraling
policies of the enlily $0 as to obtain bgnefits from its aclivilies.

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.7 Cash and cash equivalents
Gash and cash equivalents include cash in hand, deposits held al call with banks, other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current li8bilities.
1.8 Financial instruments
The ¢harity has elected to apply the provisions of Section 11 'Basi¢ Financial Instruments, and Section 12
'Other Financial InstrLJments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right lo sel off the recognised amounts and there is an intention lo settle on a nel
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price inclLJding transaction costs and are subsequently carried at amorbsed cost using the effective
interest melhod.Financial assets classified as receivable within one year are not amortised.
Bas1¢ finan¢lal 11obllltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement conslitules a financing transaction.
1.9 Group accounts
The financial stslerllenls present information about the charity as an individual undertaking and not about ils
group. The charity and ils subsidiary undertaking Comprise a Small-s￿e￿ group. The ¢harily has therefo
taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to p￿pare group
accounts.
Income from donations •nd legacies
Unrestricted
funds
2025
Unrestricted
funds
2024
Donations and gifts
433,830
39,429
Donations include £433,83012024.. £18,929) from the Charity's subsidiary.
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest re￿1vable
533

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charltable a¢tlvltles
2025
2024
Dirèct costs
Grant funding of activities Isee note 51
255,250
27,570
Analysis by fund
Unrestricted funds
255,250
27,570
Grants payable
2025
2024
Orthodox Jewish Education 8nd religious studies
Advancement of religion and the Orthodox Jewish faith
Relief of hardship and poverty in the Jewish community
16,100
89,750
149,400
11,225
11,C>25
88,050
255,250
27,570
Material grants were made to the following bodies in the following amounts..
Zorey8 Tzedokos
Asser Bishvil Foundation
Tashuvoh Tefilloh Tzedokoh
Rosecare Foundation
The Machzikei Hadass CommLJnities
Mifal Hachesed Vehatzedokoh
Chasidei Yoel Charitbale Trust
Friends of Kupal Hakahal Kirhyat Sefer
Kolyow Trust Limited
Live and Learn
Other don81ions1185S th8n £10,000)
50,000
48,200
20,000
15,300
13,000
12,500
11,000
10,000
10,000
10,000
55,250
255,250
Governors
None of the governors lor any persons connected with them) received any remuneration during the year.

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
2025
Number
2024
Number
Total
There were no employees whose annual remuneration was more than £60,000.
other expenditure
Unrestricted Unrestricted
funds
funds
2025
2024
Accountancy fees
Sundry expenses
Bank Charges and interest
Legal fees
2.300
699
74
2.205
2,440
2,118
45
5,278
4,603
Taxatlon
Th& a¢tivities of Tifereth Benevolent Fund Limited are exgmpl from dirgcl taxation under Part 11 of
Corporation Tax Act 2010.
10 Fixed asset investments
Unlisted
investments
Cost or valuation
Al 1 April 2024 & 31 March 2025
100
Carrying amount
Al 31 March 2025
100
At 31 March 2024
100
11
Debtors
2025
2024
Amounts falling due within one year..
Other debtors
1,279
1,279

TIFERETH BENEVOLENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Credltors: amounts falllng due wlthln one year
2025
2024
Trade creditors
Amounts owed to subsidiary undertakings
Other credilors
Accruals and deferred incorne
2,760
4,214
1,QOO
2,761
7,997
1,000
2.760
11,757
10,735
13 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balan￿S of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been sel aside out of unreslricled funds by the Iruslees for specific purposes.
At 1 April
2024
Incoming
resources
Resources At 31 March
expended
2025
General funds
23,390
434,363
1260,5281
197,225
Prevlou$ year..
At 1 Aprll
2023
In¢omlng
rèsour¢o$
R¢sour¢e$ At 31 March
&xpended
2024
General funds
16,100
39,463
132,1731
23,390
14 Related paty tran$a¢tlons
There were no disclosable related p8rty transactions during the year12024- none).
10-