COMPANY REGISTRATION NUMBER.. 01(MMS79
CHARITY REGISTRATJof+l IYUMBER: 262270
NEMOIL4L LIMrrED
Company Limited by Guarantee
UTrIAUDITED FINANCIAL STATEMENTS
30 DECEMBER 2013
COHEf4 ARNOLD
Chartered accountants
New Burlington House
1075 Finchley Road
London
NWI I OPU

NEMORAL LIMITED
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 30 DECEMBER 2023
PAGES
Trustees, annual re¥M)rt (incorporating t
e direclor's retK)rt
Independent examiner's report to ihe trustees
Statement of financial activities (including income and expenditure
account)
Statement of financial position
Notes to the financial st&tements
Ito4
8t013

NEMORAL LIMITED
COMPANY LIMITED B Y GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 30 DECEMBER 2023
The Efustees, who ￿'e also the directors for the purposes of coinpany law, present theiy report and the
unaudited finarkcial stalements of the charity for the year ended 30 December 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Charity registration number
Company registration number 01004579
Principal office and registered New Burlingion House
office
1075 Finchley Road
London
NWII OPU
Nemoral Limited
262270
THE TRUSTEES
Mrs R Gross
Mr M Saber5ki
COMPANY SECRETARY
Mrs R Gr05S
INDEPENDENT EXAMif4ER Dov Harris FCA
New Burlin￿0￿ House
1075 Finchley Road
London
NWII OPU

NEMORAL LIMITED
COMPANY LIMITED B Y GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORA TINC THE DIRECTOR'S REPORT)
YEAR EP4DED 30 DECEMBER 2023
STRUCTURE, GOVERNAP4CE AND MANAGEMENT
Governing document
The charity is a comparjy lirnited by guarantee ar￿ as suclI. its governing documenis are i
Memoiandum and Articles of Association.
Appointment Training and Recruitment of Trnstees
The charity may by ordinary re501ution appoint a person who is willing to act lo be a trustee either to
fill a vacancy or as an additional trustee. A trustee shall cease to hold office by virtue of Anicle 35 of
the Articles of Ass(Kiation.
New trustees are to be appointed based on personal competence, specialisi skills, local availability and
from those who are able to promote the charitable activities of Ihe charity. Induction of the new
trustees into ilie workings of the charity is undertaken by the current trustees.
The quorum for the iransaction of the business of the trusiees may be fixed by the tru*ees bui shall not
be less than the Inajority of iheir nuTnber or two tnistees, whichever is gre&ter.
None of the trusiees Iiave any benefi¢ia] interest in the charity.
RISK MANAGEMENT
Tlie trustees have identified and reviewed the major risks to which the Gharity is exposed, in particular
Ihose related to the operations and finance of the charity. and are saiisfied that Sy5tem5 are in place to
mitigate those risks.
Financial risk management and policies
Tlie charity hold5 or issues finar]cial instruments in order to acljieve three main objeciives being:
al to finance its operafions
b) to Inanage ils exposure to interest and ¢urren¢y risks arising from operations and from its soiirce5 0
fsnan¢e,' and
c) io generate funds.
In addition varioiis financial insiriiinents (eg trade debiors, irade creditors, accruals and pi'epayments)
arise directly from the Ch￿"Ity's operations.
Credit risk
The cliarity monitors credit risk closely and consider5 that its current polici￿ of credit risk checks
meer ils objectives of managing exposure to credit risk.
The charity has no significant concentrdtions of credit risks. Arnounts shown in ihe balance sheet
IEPIEseni tlie maxirnum credit exposure in the event other parties fail to p¢rforni their obligations
linder the financial inslriiments.
It is I'ecou7nised iliat system5 can only provide reasonable but not ab501ute assurance thal major risks
have been adcquaiely Inanaged.

NEMORAL LIMITED
COMPATr4Y LJMITED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 30 DECEMBER 2023
OBJECTIVES AND ACTIVITIES
Objeets
The objects of the charity are:
i) Ihe advancement and furtheTance of tlie Jewish Religion and Jewish Religious ¢duration and the
alleviation of poverty among the Jewi.%h community throughout the world.
ii) other charitable activities that the trustees may from time to time detem)ine.
The aims of the charity are to further those purposes both in the Uniied Kingdom and abroad
re¢ognised as Lharitable by English Law and in furthcrance of the aforementioned obje¢is but nol
otherwise
Activities
The incoine of tlie charity is derived from investments and donations. The truste￿ continued their
suppon of those orE2nisaiions deemed to promote the objects of this charity by way of grants and
donations.
The trustees confim) ihcir compliance wilh the duty to have due regard to the public benefit guidance
published by the charity commission when reviewing ihe charily's aims and objectives and in planning
future activities.
Grant making policy
The chai'ity accepts applications loi. grants from representatives of various charities, which al'e
tyviewed by ihe irustees on a regular basis.
ACHIEVEMENTS AND PERFORMANCE
During tlie year the charity continiied its activities and maintained its suppport for r¢ligious
educational and other charitable instilulions in Great Britain.
FINANCIAL REVIEW
Tlie financial result5 of the company's activities for the year are fully reflected in the anached
Financial Siateinents togethei" with the Note5 thereon.
PLANS FOR FUTURE PF.RIODS
The chai'ity plans continuing the activiiies outlined above in the forthcomin
resources being maintained ai a saiisfactory level.
SMALL COMPANY PROVISIONS
years subject to incoming
Tliis repojl has been prepai'ed in accordance with the provisions applicable to companies entitled to
Ihe small coinpanies exemplion.

NEMORAL LIMITED
COMPANY LIMITED B Y GUARANTEE
INDEPENDENT EXAMIF4ER'S REI)ORT TO THE TRUSTEES OF NEMORAL
LIMITED
YEAR ENDED 30 DECEMBER 2023
I'eport to the trustees on my examinalion of the financial stkternenis of Nemoral Limited {'the
chaTity') for ihe year ended 30 Deceinber 20?3.
RESPONSIBILITIES AND BASIS OF REPORT
As the trusices of the company (and also it5 directOT5 for the purposes of company law) you are
responsible for tlie preparation of ihe financial statements in accordance with ihe requirement5 of the
Companies Act 20061'tlie 2006 Act,).
Having satisfied Inygelf that the accounts of the company are not required to be audited under Part 16
of ihe 2006 Act and air eligible for independent examination, I report in respect of Tlly examination of
the charity's 2ccoiints as carried out undei section 145 of the Charities Act 2011 {'the 201 l Act'}. In
carrying out my examination I Iiave followed the Directions given by fhe Charity Commission under
section 145(5)(b) of the ?0 I l A￿.
INDEPENDENT EXAMINER'S STATEMENT
In connection wilh my examinatlilTi. 111) n)atter has come to my attention:
{1) which gives ME reasonable c 11
".elieve that in any material respect thi I'cfj'.,.ments'.
to keep accounting records in 8ecoTdance with section 386 of the Companies Act 2006, and
to prepare aceounis which arcord with the accounting records, comply with the accounting
requiremenis of section 396 of ihe Companies Act 2006 and with the methods and principles of the
Statement of Recommended Praciice.. Accounting and ReportiT)g by Charities
have not been Inei, or
(2) io which, in my opinion, attention should be drawn kn order to enable a pioper understanding of the
io be reached.
Dov Harri5 FCA
Independent Exaininer
New BLlI'lington House
1075 Finchley Road
London
NWII OPU
16 Jiily 2024

NEMORAL LIMITED
COMPANY LIMITED ISV CAl,I414￿,TEE
STATEMENT OF FIP% l N(-T,¥L AcfiviTIES
{1￿cLuDING INCOME Af4D LXPLNDITURE ACCOUNT)
YEAR ENDED 30 DECEMBER 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Income and endowments
Donations and legacies
30,000
30.000
100,000
Total ineome
30,(M)O
30.000
100.000
Expenditure
Expenditui'e on charitable activities
Other expendiiure
TOAI expen0￿U
47.304
1,140
47,304
1,140
207,479
(20,048)
187,431
48,444
rsLfrxi5fTillnFr"i Ind net moveThent i
funds
(18,444
(18.444)
(87.4i l)
Reconciliation of funds
Total funds brought forward
Total funds carried forword
373,269
261,147
261,147
634.416
721,847
354.825
615,972
634,416
The statement of financial activities includes all gains and 105ses recognised in the year
All income and expeJ)diture derive froin continuing activities.
The nutes on p#%t5 8 to 13 foi'm pRI'l ofthese fith*tt¢iil Stateme￿tS.

I *L ASSLlq i.r.
IIIL.ITIE.%
-SETs-

IYEMORAL LIMITED
COMPANY LIMITFD BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 DECEMBER 2023
GENERAL INFORMATION
The charity is a public benefit entiiy and a private company liinited by guarantee, registered in
England and Walcs and a registered cliarity in England and Wales. The address of tlie regisiered
office is New Burlingion House. 1075 Finchley Road, London, NW I I OPU.
STATEMENT OF COMPLIANCE
These financial stateinents have been prepared in compliance with FRS 102, 'The Financial
Reporting Standai'd applicable in the UK and the Republic of Ireland., the Statement of
Recommended Practsce applicable to charities pitparing their accounts in accordance with ihe
Financial Reporting Standard applicable in ihe UK and Republic of Ireland (FRS 102) (Charities
SORP IFRS 102)) and tE]e CoiJ)panie5 A¢[ 2006.
ACCOUNTING POLICIES
Basis of prepgration
The financial slaiemen15 liave been prepared on ihe historicai cost basis, as modified by the
revaluation of certain financi&il assers and liabililies and investmeni properties measured at fair
value through income or expenditure.
The finanLial stateinents are prepared in sterling. whifjh is the functional currency of the enti
Going coneer
There are no rnaterial uncertainties about tlie ¢harily'S ability to continue.
Judgements and key sources of estimation uncertainty
The prepatation of the financial statements requires Jnanagement to make judgements, esiimaies
and assumptions that affect tlic amounts I'eported. These estimates and judgeTnents are
continually reviewed and are based on experience and other factors, including expectations of
future events ihai are believed io be IEasonable under the circuTnstances.

NEMORAL LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCJAL STA TEMENTS fc
Jrlinued)
YEAR ENDED 30 DECEMBER 2023
ACCOUNTING POLICIES {eoJtiiiiu¥d)
Fund aeeounting
Ineoming resources
All donations are recognised in the Stalement of Financial Activities (SOFA) of the charity when
re￿ived.
Investment management costs
Jnvesiment managemenl Costs include costs relating to Ihe investment properties on aFJ accrual
basis.
Governance cost
Governance cost includes costs of tlie preparaiioT) and audit of financial siaiemeffls 2nd cosl o
any legal advhLe to ti'ustees on govei'nance or constitiitional matters.
Liability recognition
Liabilities are r¢cognised as so)on as ihere 15 a legal or constructive obligation committing the
Charity to pay oiit r￿oUl.ce$.
Ch*ritable Actlvities
Charitable activities are only recognised in the account5 when paid.
Fund accounting
General unrtttricted funds comprise the accumulated SLirplus or deficit on income and
expendilui'e account. They are available for use at the discretion of the Trustees in furtherance of
the general objectsves of the Chai'ity.
Reslrictcd funds ore funds SLibject to specific restricied conditions irnposed by donors.
Designated funds are funds wl)ich have beej) set aside at the discretion of the Trustees for
spe¢ific purposes. Thcrc aiE no desibFn41ted funds as at ihe Balance Sheet date.
A¢qutsititsns and disposals of properties
Acquisitions and disposals are considered io have taken place at the date of legal completion and
aT¢ included in tlie financial statements accordingly.
Cost of obtaining finance
Cost of obtaining finance is allocated io profit and loss account over the term of ihe loan at a
con¥iani rate on the cariying atnouni of Ihe loans. In the case of early redemption of loans,
unainort15ed finance cost is written off fully to profil aT)d loss account in the ytai. when early
redemption occurs.
Taxation
The cliarity 15 not liable to direci taxation on its incoine as il falls within the various exeinptions
available to re¥istered charities. The cliai'ity is not I'egistered for valued added tax (VAT) and is
therefoie iinable io ieclaim any input tax li suffers on its purcliases. Expenditure in the accounts
l5 therefore shown inclusive of V A T where appropriare.

NEMORAL LIMITED
COMPANY LIMITED B Y GUARANTEE
IYOTES TO THE FINANCIAL STATEMENTS (
C￿11￿1[11¢dJ
YEAR ENDED 30 DECEMBER 2023
ACCOUNTING POLICIES
Incoming resources
All incoiT]e is included in ihe staiement of financial activities when entitlement has passed to the
charity, il is probable ihat the economic bcnefits ￿SOCIated with the transa¢iion will flow to the
charity and the amount can be reliably measured. Income from donations or grants is recognised
when there is evidence of entitlernent to the gift, receipt is probable and its amount can be
measured reliably.
Resources expended
Expenditure is recognised on an accrua15 basis as a liabiliry is incurred. Expenditure includes any
VAT which cannot be fLilly recovered, and is classified under headings of ihe statement of
financial activities to whicli it relates=
expenditure on raising fund5 includes the costs of all fundraising activities, even
non-chariiable trading aciiviiies, and ihe Sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertakirjg
activities that further lis charilable aims for the benefit of its beneficiaries, includiJ]g those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure incliides all expenditure that is neiiher related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categorie5 reflectiFhg the use of the resource. Direct costs
attributable to 2 single activity are allocated dI￿tlY to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable aT)d ¢onsist¢nt basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entily becom&s a party to the
contractual provisions of Ilie instrument.
Basic financial instruments are initially recognised at the amount ie¢eivabl¢ or paable including
any related iransaction costs. unles5 the aTrangemeni consiituies a financing transaction, where it
is recognised at tlie present valiie of the future payments discounted at a market rate of interest
for a similar debi inslruinent.
Current assets and curi'eni liabiliti￿ are subsequenily measured al the or other consideraiion
¢xpected to be paid or received and not discoLinted.
Debt insirnments ale subsequently measured at ainortised cost.
Where investmenis in shares oi. pielerence shares al'e publicly iraded or their fair value can
otherwise be Ineasured reliably, the investineni is subsequently Inepsured at fair value with
changes in fair value recognised in income and expenditure. All other such investments are
subsequently Ineasured at cost less impairment.

NEMORAL LIMITED
COMPANY LIMITED B Y GUARANTEE
NOTES TO THE FINANCIAL STATEMEf+rrs fc¢Jnfintsed}
YEAR ENDED 30 DECEMBER 2023
LIMITED BY GUARANTEE
The ¢ompany is liinited by guarantee and has no share capital. The liability of each member in
the event of winding UP is limited to £1.
DONATIONS AND LEGACIES
Unrestricted Total Fund5 Unrestricted Total Funds
Funds
2023
Funds
2022
DONATIONS
Donations re￿iVed
30,000
30,000
100,000
(KJ,000
EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE
Unr.'-ti'icted T(It:il fiiTrils Unrestricted Total fuiid-
4, IirTrds
-21123
Funds
Furtherance of Jewish Religion and
Education
slipp0￿￿.,
45.000
45,(100
205,0
2,479
47,304
47J04
207,479
207,479
All grdnts W¢lE paid to inslilutions in support of the relief of poverty, the advancement of the
Jewish Religion and Jewish religious education amongsl other charitable causes.
EXPEf4DITURE ON CHARITABLE ACTIVITIES BV ACTIVITY TYPE
205.000
Activities
undertaken
directly Suppon costs
Total funds
2023
Total fund
2022
Furtherance of Jewish Religion aiid
Education
45.000
2,304
47J04
207,479
SUPPORTCOSTS
Analysis of
suppojt cosis
Total 2023 Toial 2022
Governance cosis
2J04
2a04
2.479
9. -()T-HLItrEXPENDITURE
Unri%ll Icie(l Tol*sl b uni15 Unresti'icted Total Funds
Funds
2023
Funds
2022
Interest payable and siFnilar cliarges
L0551{Gain) on foreign exchange
transactions
245
245
152
152
895
895
120.200)
(20.048)
(20,200)
(20,048)
1,140
1.140

NEMOIi4L LIMITED
COMPAIYY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (C
YEAR ETr4DED 30 DECEMBF.R 2023
10. INDEPENDENT EXAMINATION FEES
2023
2022
Fees payable to the independent exaininer for..
Independent examination of the tinancial stateinents
2,10
2,1
11. STAFF COSTS
There were no employees during the year.
12. TRUSTEE REMUNERATION AND EXPENSES
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
13. DEBTORS
2023
2022
Othei. debroi's
614,329
629,724
Included in Oih=r debtors are aiT)ounts lotalling £435 7.42 ii'htch fall due for iEpayment after
niorc than ()n" K i
14. CREDITORS: amount5 falling due within one year
2023
2022
Accruals and deferred income
3,000
15. ANALYSIS OF CHARITABLE FUNDS
Unrestricted funds
At
31 December
2022
At
30 December
2023
Income
Expenditure
General funds
373,269
30,000
(48,444)
354,825
At
31 DeLeinber
2021
Ai
30 Deceinyer
2022
Income
Expenditure
General funds
460,700
i 00,000
(187,431)
373.269
12

NEMORAL LIMITED
COMPANY LIMITED B Y GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
coNliJrw
YEAR ENDED 30 DECEMBER 2023
15. ANALYSIS OF CHARITABLE FUNDS (¢thJii1Ju￿
Restricted funds
At
31 December
2022 Inc()me
At
30 December
2023
Expenditure
Restric￿d Fund
261.147
261,147
At
31 December
2021
At
30 December
2022
Income Expenditure
ic%fri¢Ee3 Tiind
2M.1¢7
261,147
16. ,INAI I'ST8 QF NET ASSETS BETWEEN FL'N'DS_
UFiresii'JLted
Funds
Restricted Totsl Fund5
Funds
2023
CuFfLiii &sLIS
Creditors less than l year
Net assets
357.825
13,000)
354,825
261.147
61&972
(3,000)
61&972
261,147
Unrestrictcd
Funds
Restricted Total Funds
Funds
2022
Current assets
Creditors less than l year
Net assets
376,269
(3,000)
373,269
261,1
37,416
(3,000}
634,416
261,147
17. RELATED PARTIES
During the year under review the company received a donation of £30,000 {2022: £nil) from an
entity connected with this company througli lis board.
13