Rert ofth¢ nd InDNcW Ststements for the Yur E#ded 31 Mrth 2025 The Tthlld Tor•b MKhthel Tnt Mortin+H¢ller and Registered Auditor
The Talmud Torah Melth Had1 ThMt Reportofthe Thiitees for tbe Ye•T EDded 31 March 2025 The truste¢s ptcscnt their repDrt with the firwjcial stattm of the charity for the year ended 31 March 202S. The trust¢¢5 hv¢ gdopt¢4J the provisiotL8 of A¢¢outsting and RC[rfxti by Charitics.. Ststement of Recommended Pmdicc applicabje th charities pr¢paring their accounls in actordance with th¢ Fin]4] Rwing StaThJard applic4bl¢ in th¢ UK and Republic of JrelaDd (FRS 1021 (effecliY¢ l Jllnuary 2019). ObJotdv¢s The ¢hty was fonll¢d for the advallcernent of orthothx Jewish r¢ligious tthKatiOD, atyj thc pr0nwtl of th¢ otthodox jcwish tejigion in any pan of th¢ world.To Ihis end Itle charity has m&k v¥iow gtonts th¢ Y¢und¢r review. Publk IJ¢Defit The Tn¢¢8 ¢oJJfm tlir compliance with th¢ thity to have due regard to the Public Bcncfit Buidance publ]shed by the Chlty Commission WI t¢virwing th¢ Clwitys aiEnS And obitttives in p]&miin8 fifftJr¢ 4¢¢iviliES. ACHIEVKMKLYfs AND PERFORMANCE thring the year the dwity conihrtued to rdT8C funds. aDd appty the fimds ID fj)ttb¢Rn¢¢ of its obJ¥t5. Th¢ n¢w school IlIding has complcted since the balarKc date armt is now it) (Kcupation. NANC RElw DuTiD8 the year, tbe ¢harity's ancoming resources ¢xce¢ded the outgoing resowces. The trustees are satisfied wtth the Jywlts foT the yw. The *t#S do maintsin reserves. other than to eAsurt thai run continue the aclivities of the dwity. The charity is Constited aT¥J governed by a Ik1 dated 12 July 1975.The Chtty is mEnaged controlkd by the trustees, whomeet re8ulatly It is llot the int¢lltion of ¢be ¢rnstees of th¢ tsity to oppoini Y ncw trustees. Should the situation change in the fubJr4th¢ trteeS will apply suitsbk Twruitment Inducti and trainingpro¢re$. Bisk mana8ement The truskes have identified aJLd reviewed th¢ major risks w which the ¢barity is exFwd.Both rnanu ornated k5 regularly invok¢d, pOrtVIST1Y those relating to the oper8tiOtLS and fin8ts¢¢ of the dJarity.Tr trust w¢ 5&tisfied thai these systrrns prc<edures mitigak ary per¢¢ived risks. REFERENCE AND ADMINIsTRAE DETAIIS Reglrtertd Chorfty number 271693 PrlnrlpAI address 34 H¢athlatLd Road NIO 5LZ TrMstet4 J Baumyrten Y M Sknmltttht Mjwind Audltors M4rtTn+Hell¢r And ReKLStu&J Auditor PAge I
The T•lrnlld Tornh Meknlkel H•dK ThIrt Report•)fthe Trnit¢ for the Ye•rEDd¢d JI March 2025 STATEM0FTRVSTEES. RESPONSIBJLrriES Th¢ tnJstee$ 4re reS[n5Th1 le for pr¢Fzo)s the Repjrt of the T$$ and the financial slatern¢nts in atr09ce with an)lic4ble18w aTMI Unitd KKagikni Ac¢owLtin8 Stamdyrds (United KiD8dom Generally thtra Accountin8 Practice). Cbr¢ty law reqwe8 the tnJ5t¢C5 to rn finattcial Styt¢mts for ¢¥h filwla1 ycsr. Undu l•w, the trwt¢¢8 ve eknt&l to pry&r¢ th¢ fiTJan¢ial statemenls in accordattce witb United Kingkn G¢neAlly Accemoj Accounting Practir£ (UDid KJn8domAcc¢kn8 StaTLdard5 and 4ppb'¢abk ]aw). Ulld¢r law the tTWtees rnwt Dol th¢ fJDanci81 statrmtnts uty1 they are satisfied that they give 8 tru¢ hir view of the state of affairs of th¢ ¢hartty and of the incomirtg YestyJTces and application of r¢source4 inchJdin8 the irKome and expendiiur¢. of the chwity for that Perd. kn Eryarin8 th05¢ finatKiiI s¢attme. the tceS are wuited 8ekct lb]e I¢¢thtiNg policies arAI thenaFoty th¢m ¢0ts8id¢Ddy. . ¢)bxrv¢ the nth0th and prI1pk5 ID th¢ Chariti&8 SORP, . stste whethEr appl*8ble accoLtyJlin8 8tandar& v¢ been followe4 thicct to ony mawial darttt diO&ed and l•lti th the fmancial statemen . pr4we the fiDaTKiaJ stst¢m¢nts on th¢ 80ing ern basis unk8s it 18 iwjpropriwte to prrfum¢ thst th¢ ckntty will Tr trustees are Te5PDn5ibl¢ for ke¢pitig prow ¢0¥ting rc¢ords wbi¢h dis¢108¢ with re1¢ at any bme the finaDcial position of thc ¢hlty fturf lo enable thetn to ensure that the fnfncial stat¢m¢nts ¢omply with the Ch'lle5 Act 2011 and The ChoTity {Accouttts and Reports) Regulations 2¢M)8. Iley are also r¢sp)nsible for 5afe8uarthng the ets of the charity and hcTKC for tsbing Msonable sw5 for ts w¢Thtion and detection of frwd and otbet itre8ulatitie5. Apprnvpj by (ffder ofthe board ofthtsttts rn............ . .. 8ttd 8i8ti¢d on its beba]f by: M J Wind. Trustee .
Roport gf th¢ l•d4)tndent Audlt•rs to the TTUStees of The Talmud Torah Machzikel Had5 Tru We hav¢ )udid the financial statement5 of The Talmud ToT¥th M#¢b•kni Had TnLqt {the'charitrf) for the yeor end¥d 31 March 2025 wbi¢h Gomprise Stst¢ment of FiJJancial A¢tiMties. the BAiance StL¢eL the Cksb Flow Statrment &)d t¢s to th¢ fLoan¢iai statement4 iTJcluding a Sumrn of si1]fiCant ¢QUDtin8 P)licieB. The rjnlI1 rcportiDg framewo that has been app]ied in thcir prwtiOTr 1$ w]i¢abl¢ jaw and United Kingdom AccounliD8 StsDdards (Unitvl Kmgdom GM¢r•lly A¢e¢pW Accountin8 Practice). In ourroinion the financia] slatements: give a truc otsl faw vicw of the stsie of the ¢h8rity5 affairs at 31 MaTch 2025 and of its incoming r¢sour¢es appli¢atiw ofwixjw forthe ye8r ¢nd,. have bcen PTOPErlyprcpar¢d in accordance with UDit¢d Kin8dom allyAC¢eYl Accounling PrJ¢ti¢e" and hav¢ been prepor¢d iu A¢GOtdw¢ with lh¢ requirements of the Cjwilies Act 2011. 1$ for opknloD Wt coThJu¢ted our awjit in a¢¢ordm¢e with International staJth OTr AJ11]ng (UK) asAs IUK)) and all¢able 14W. (kn ffsponsibilib.es those stattd8Tds are fithhcr described in th¢ AJtt0yS, resp0nsÈbilili for th¢ audit of the financial sratrments section of our reFQrt. We indep1 oftt ¢harity in a¢¢ordw with the #hical requiTements that aTE Tclryant to our audit of the fiDaDciaJ stot¢ment$ the UK ittcludiD8 the FRC'S Ethical Standard, w¢ have fvlfilled our o11 rihi¢al rwKkll5ibilitic5 in ac¢ordance with tlb¢S¢ quIrcts. We belicvc thal the lludit eviden¢¢ we have obtsttwl isswfficiem and appropria toprovide a IlS forour Opinib. In )uditin8 the financial 6tatements, we have tot)cluded that thc tn, use of the going ¢oJwn basis of accountin8 in the preparation of the stal¢m¢nts is aptwria Based ort the work wc have rf0ml¢d, we have noi id¢ntified any material urtcertaiTEties r¢latin8 to tvcnts or ldiO that, indivthally or ¢o]l¢¢tively, $i8m'fic&nt dou on tb¢ charitys ability to ci)ntiDuc a$ a goiti8 ¢on¢erll for a PEfiC4] of at least nyefve months from whcn the financia] st&tern¢nts we Allthoyised for issue. Ow respm$ibiliiieB the Yest1b1]Itte& of the IntteS with rcsPXt io going con¢trn are d¢s¢ribed in the relevffjt ions of thi5 report. The truslees arc re$FnSIb for the other InforntIOD. The oth¢r irtfornwtion ¢ompri8¢s Ibt information iochthled in the Annwl RepoTL other than th¢ fmanrial ststemcnts aTMI our Rert of Ihe lTrth Audito thereo Our opinion on the financial statements does not cov¢r the tsth¢r infonmtion ¢xc¢pt to the extent otheThwse ¢xpli¢iliy s¢#d in Tr¢PO¢ we apress any form of &$suraDc¢ ¢lUsionthereon. In c4)Dne(tion with our audil of tlle fLllarKial 51atemlS our SPOIl5]bIlity is to read the other information and. trx dom8 80, ¢ot)sider uthether the other inforniatiort 1$ thaJaI]Y InnSiSnt with the finarKial 5tatrm¢nts or our knowledgc olthi] in the audtt or otlKrwise appears to be mai¢Ty8lly mi551attyl If we idetttify su¢h material in¢onsiswcl or appmt mit¢rial mi&8tsi¢m¢nts, wc 4r¢ Tcquird to d¢ttmiine whether thi8 8ives rise to a rnateriol misstslement in the fDwttcial statements thems¢lves. If. b&&l on the work we have p¢rforned. we conclud¢ that ihett 1$ o mat¢rial mis5tsmart of this oth¢r infornation, we a[erequtd to report that fo¢t. W¢ have th)thing to wort in this regard. M*tten on w¢ gr¢ requlrtd to rel by ¢xtepllon W¢ bavc nothmg to ryort in rcspc¢t of the folloBing tter$ whw¢ the Ciwiii¢s {AC¢ots and Re) Regulati1 28 r¢qUit us ¢0 rw¢ to you if, in our OPiDiOn'. inforn)atiot) Biven in the Re[ of the TneeS is iTKonsi5tent in any m&teri rewt with the financial sufficierkt accouniiri8Te&)rds have ttot been kept. or the fillAnCI sthtemcDts are not in agreement with the #ttoulltingr¢¢ords andr¢nwllS; or w¢ have notre¢¢iv¢d all artd ¢xplkrtations we require for our audit. Po8¢ 3
Reportof th¢ IDdtptntht Audltor5 ts tbe of TheTlnwd T•r•h Mgthzlkol Hads TTWt Rup•nthllltlu of trniteu As explaffted fjjljy in thc Stsm¢nt of Trv51eeg R¢sw]bititi the trtreS are r¢sponsibl¢ for the prepaTalion of the fuwiciaj stst¢ments wbicb give a and fw view. and for 8ch iDtanai COtrol as the trustees deterniitt ks r£$WY to ¢b]e the prygrntioD of fJnaD¢iil $tatements that are fr¢¢ from tll8terial rni55È•temenL wh¢th¢r to fr•ud i)n¢ern, disclosin& a8 applicable. Tmtrers rel2led to 8oin8 concern and u5iDg the 80iDg concern basis of a¢¢ountin8 Ullle6s th¢ treeB ethcr intend liquithie the charity or to cease (watsofj4 or have ELO reali1¢ 8lt¢maiiv¢ bui to do Pa8e 4
Report of the Independent Audltors to tbe TrMthe& of Tr Tlmlld Tor•b Machzikei HIdl Trust 04T re5PODslbilties for the Xudltof the fiBAndal thtements We hav¢ bett) aPPOiDtd 85 audiknts un(kr Scclion 144 of the Charities Act 201 l aThd report in a¢cordance with the Act aTKlTrlevallt tesu18tion8 rnJe orhavin8 effttt ther¢uth. (kn ObitIveS •r¢ to obtam reasble 85SUTance aix)ui whcthcr the fin8ncial statertxnts &8 a wholc arc fttc )IDm material misstatement, whether due to frdud or WOT, and to IS a Rewrf of the IndeP¢n Auditors that ]ludeS our OPiJJiOD. Rcas0rble &8¥llraJv is a hi8h level of bw is not a 8urntre tbat an audit ¢OtytL in 8¢¢ordanct wAth ISA$ IUK} wxll aJway5 dcts¢t a matcrial missthtemen( when it exists. Misstatements can arise from fraud or ¢uor and are colde]E mlterial tf, inth'Yidua]ly or in the aggregat4 they could rc&wnably be expceted to influeDce the c1¢1310s of weTS taken ott the $1$ of th¢s¢ fiEI¢l1 slatun¢n Trextentto whi¢h owproc¢dutts are ¢ap8ble old¢tfctsDg 1C8Ul1ti¢S. includin8 fraud i8detsilc4J below. l'ti¢s, ]b]dIng are iDst8nccs of n0nwlk8e law3 and re8uJations. We deBi8D prncedure$ in lin¢ with our T¢Sp1b1lItit$, outlit)ol aiKTrve. to detect m&terial mi58tstements Ttl reSpt of i&arlI]4 includtng fraud. The exter1t wkn.choutpT(¢dW Are c4xble of d&e¢ting iTwlaritics includ8 fraud 15 ¢ktaLitAi belov. - We assess Compliance with applicable S and Tegulations that could reasonably be exled ¢ohave a rnatuiai eff¢ct ott the futhocial 5tst¢m¢nt5. The kcy laws alld te8uJatioDs we have coasidered in this ¢ont¢xt included the Charities SORP (FRS 102). In Addition. we have consithred provi5iOJL8 of other law5 and rwlations th&1 do hav¢ 8 dircct effect on the fythtt¢ial $rat¢m¢Dts bu¢ complianct wÉth which may bc filltal to the compan5 abiisty to opernlc or to avoid a msterial penalty. The extei)I to which our proc¢dur5 ar¢ wablt of d¢lKting ITr¢gulaTiti¢5, ineludth8 fraud 15 ikniiltyj bclow. Based on the results of our riyk assessment we desJ8Led our auth"t proced to identify non4Lxmipli8nce with sudj laws ond r¢gulatiow id¢ntified abovc.wc di5CUS8cd with man8gement the exttTrt of compliaDc¢with those lttws Ind r¢gulalions wtof ow avdÉiprrKedwtt. - Wc addrtS5 the risk of fraud through manag¢rn¢ni ovemde of Control& by obtaining an un&ts¢anding of internal ¢orttroI Attd by desi8Ding a11[ procedurts thsi ore ond $uffi¢ient. We ev•luated the appropri8tertess of ¢nI]ng liCit5 Uscd and the reasonableness of a¢countiJJ8 ¢51imaTrs and judgemenis mlde by management. We Identsfied &fjd •s5e55ed any sigDificant transactions that are unusual or outside the noTmal cowse of busit)¢4 ond we iDCOryA)rated testing of malmlJOUTaI ¢ntri¢s ar1 ¢OTrections into our alIt approxh. -OLrath"t rffocedw were d¢signed tti id¢rtify and asses5 Ttsks ofmaterial mis5tatemcnt in thc finatKial Stalem. whether due io fraud or crror. The nsk of Mt d&ecting a material mi*stat¢Tnentdue to fratyj 1$ higher tkntt the risk of not thteckng ODC resultmg from em>r. as fvud involve coll811) forgery. tymT5510n& misrepreseniafton8 mpn4geTttht override of control& We cornmuniced identified law5 and regulations th p)i¢nti81 fr8ixI ri5k5 to all ensa8emeiit team m¢mbers remained alert to w dI<tiOnS of fraud or non-compliance with laws artd rtguiations ttwwghout thc audit. The engagement partner corL8idets the en8agem¢nt team collectively hid the opprfyiatr t4)mw¢ and capabilitie5 to i(kntify OrIegniZeDoColjallet with laws and re8d&ti. .Th¢r¢ ore Mtherent limitations in the audit ]Kocthr¢s descnbed aFA)ve 2t)d th¢ fijstrr r¢tnovd rd)tbtorylian¢e with laws re8ulatiorts is ftom the events and tEarCtionS reflected in the finaticial ststements, the less likely we would bcwm¢ of IL A]so. the rt8k of t1 dettcting R m&terial tnisgtatement du¢ to fr#ud is higher thon th¢ risk of not Olle froin error. as fraud may involve dcliFmte conceahnmt by. for ¢xampl¢, forg¢ry or intentional mistepresentstioo or I1U¥h ¢ollusioTh Our re5pon517>KIiry i5 to concluth whether the finarKial 5ratements represenl the UDdcTlyin8 fiuncia] position and 2Ctiviti¢s of the Charity 10 eDSUte that the oyerall content and PTe8entstion of the fill[ Slalant9 gives a fakr view. A furthcr de5criplion of our rtsponsibititie$ for th¢ audtt of lh¢ finaTKi41 stst¢rn¢Dts is located on th¢ Financial Reporting Couneil's w¢bsite at www.frc.org.uklauth"torsrespotLsibilitics. This desutption forn)s Pan of our Reptxl of thc JW¢nt Audt'tws. PaB¢ 5
Report of tke IDdependeDI Aydlt•rs to the Trmrtets of Tht T•1md Torkn M¢hzlkd H•da$•Trn ofoxr report This report is TrwJ¢ the trUSt¢¢s. as a brxty. K¢Onl(C with Part 4 of the Chariti¢5 (Ar and R4)rrt%l Rc8ulatiorts 21K)8. Our audit wthk has been uDd¢rfsk¢n 80 that we migtrLt stst¢ ts the ¢h8ritys lJusttt8 th08e rn&tta5 we are wyirnl to stsie to them in an #vthtors, r¢m and for no othcr pwF¥h5¢. To th¢ fullest extent pcnDittthl by 14w. we thi not accept or Te5ponsibility to allyonc other than the ¢h*rity sod the ¢Trwitys ITUSt¢¢s a5 0 lyyty, for MaTtin+Helkr and RegisteRdAwli¢or Page 6
The Tor•b M•¢lbthwl HadsiTrust S¢#twe#t •fFlwid•lA¢llvlllu forth¢ Ye•r Ended 31 M•rth 2025 31.325 UDTe5tricted 31.3.24 Totsl fij Nos INCOME AND EIYDOWMEM FROM 172.143 59249 596,1 677200 Tot1 766.143 736,449 ExPENDvRE ON Donations 137.402 51.750 635J53 672,963 TotJ 772,755 724.713 NET INCOMWXPENDITURE) 14.612) 11.736 Totsl fillth brougbt foThward 15260.875 15,249.139 15,256263 15260,875 Page 7
The TalmlTOrab Ma¢hzlkel Hdw BJan¢¢ Sht¢t 31 Mweh 2025 31.3.25 31.3.24 Total fwyjs TAwlyle as%ts 41.964 23.639.313 52.455 23,443,334 io 23,681.277 23,495,789 334448 34,278 338,448 18.226 Cath atbank 372,726 356.674 CREDITORS Amounts fall8 due within on¢y¢ar 12 11.461,7511 {1.412,489} CURRENT ASS 11,089.025) 11.055.815) LIABiLrnES 22,592,252 22.439.974 13 (7.335.989) {7,179.(P)91 NET ETs 15256263 15260,875 FUNDS Unre5tricbJ fijts 15 IS2S&263 152fKI,875 TOTAL TrIJNDS 15,256263 152fAI,875 Thc fÈTthti¢ 8tst¢meDts were aFvroved by the Board of ThJsl¢¢E and author11 for isslle .. and were siglled on its behalf by: M J wi.-I.'tCe Page 8
The T•nh M¢hTJkel Ridw Tru Clsh Flow Stttrnt for the Yt*r Ended 31 Mar¢b 2•25 31.3.25 31.3.24 C•th Ilows from operntinttle¥ 663.907 (608,141) 793,327 (642,448) NeteaslLproiidtyJ by otigactIvities 55.766 150,879 Purcbase ofiDV¢S¢m¢ntproperty (195979) Netcaslt used ID illvesting a¢tiVifie5 (69,708) (195.979) 169.708) Cath ljtsws from I¢18 #cthid New loAtLS ity ye4r 156,890 (242711 15A890 (24.271) ch£¢ ID ca8h equlv•lt•ts the ryioTlkne period Casb cath e441ts 4t the oftht reportsD8 perlod 16.677 5( 17.601
Dd tq8h ¢qulvaleDts *t (be end •r
{39299} 34278 17,601 The form p*t oftkn ftsjancial ststrnts Pa8e 9
The Tor¥h mach H•dw$Trust Notes to the C¥h for thtyew Ended 31 Mareh 2025 RECONCILIATION OF NET (EXPENDITUREWCOME TO Nrf CASH FUPW Thom OPERATINC AcfiviTILS 31.325 31.324 Net (upeDditsreythtome (fyr the r¢porllni peTl•d {# per Ihe ststeweDtof FAlldI1 Atthitlesl Adj10tts for. (4.612) 11,736 10.491 fi18,141 13.113 642,448 42.468 83,562 Irker¢5t yid 49.887 Net cmb pr•vidtd by 663,907 793,327 ANALYSIS OF CASH AND CASH EQUIVALENTS 31.3.25 31.3.24 Notice drylts Oess than 3 moDthJ) 34,278 18226 {6251 Totsj cth andcth equivAlents 34278 17,601 ANALYSISOF CHkNCES IN DEBT At 114124 Ctsh flow At 3113r25 C95h *bank 18226 {625) 16.052 625 34278 17,fAII 16.677 34278 Debts fallin8 du¢ within l year tkbts falling du¢ atl¢r l yeaT 1501.332) (7,179.099) (501.3321 (156,$90) CI335.9891 (7,680,431) (156,890) (7,837,321) Tots] 17.662,830) {140213) {7.803.043) Th¢ n(rtcs fonn Fwt of fuM)wl stht¢ments Page 10
Tbt Tlmud Torah l¥la¢hk Had¥s Tnut to the FSDaDc&al St4ements for the Ytlr Ended 31 Mah 2025 ACCOUNTING POLICIES is of prepArint the fiA#nd41 stt¢ments The fjD&ts¢ial stawoents of the charity, which 1$ a publi¢ bJefit eiktity undeF FRS 102. hav¢ b¢eD prepared a¢¢OTdaT with the (Iwitits SORP (FRS 1021 'A¢countillg and ReiKxting by Charities". Stattrnetst of Recomm¢nded Pwtice applicable io cknities preparitig their a¢com)ts tn aCrU¢e with th¢ Fttidn¢ial Reponmg St8ndard appJi¢&ble in tbe UK and Rewblic of Iteland (FRS 102) (effe¢rive l 2019),. Fina#cial Re[n8 Stsjjdthl 102 The Financia] Reporting Statmlard appli¢able in the UK and RblIC of Iffl•nd' and the ChaTitie$ Att 2011. Thc stst¢m¢nts b8ve be¢n pr¢pared unthr th¢ ba5torical co eonventiott. In¢oJDe AU 1$ TecogD>sed in the Statement of Finallcial Adiviiies once tbe ¢hon"ty kn entitlcrn¢ftt to the fiuhJ& it 15 probabk thai the income will b¢reteived 4nd the aTnount can b¢ measwed 1&bly. EndIre LiabltIeS are rttognise4] t8 ¢XPtnth'tJlle #5 soon as there is 8 le8aJ or ¢fJStru¢tive obli8•tion cr4nmittiD8 the chality to exFxdilure. it is probable that a traJJsfrr of economi¢ benefits wjll be requtred settlement and the (Trf the obligation ¢an Ft DJe45ureAI reliably. Expenth"ture 1$ accoullr for on 4n ac¢n]als basis and has beeD ¢Ja58ifi¢d under headin88 that aw¢gate all cost relattyj to the tate80ry. Where costs ¢Jnnot k dir¢¢tJy attr]ted to partscular heathngs they have been allwared xiivtties on a basis coi5tlI with the 45e of Gr&nt$ offered Athj¢ct to C{11K whicFt hav¢ Dot bECD met at the year Ld date ore tyjroj as a conlt but accru1 45 expenibtur¢. T#D8lble Ilxed I5 I)we¢i3tion is provided #t tbc following anDUat rates in ordtr to write off eA¢h asset over its esiimakng u*fi Motorvehi¢k¥. 2(PA redy¢illg balwnce b& IDve¥tm¢tstpropèrty l#vesthicnt propcty is showfj at most valuation. Atty aggTe8ate $wpfus ot deficit ar¢Sll frorn chthges fairval is re¢01$¢4J in the Statement of Fi2Jan£thl Ac(iviti¢5. Taxation The clwityis exanptfrom tax on it5 cknitsbk 1vItieS. Unrestricted fimds Can be used in rdance with the ehan"table obitttiV¢B atthe diXon of the InJste¢s. Re5tii¢ted funds caD only be wed for parti¢u]ar restricted pwrM)ses withJ"rt the objeGts of the charity. Restrtctions arisc when specthed bythe thjnororwhen ate rnjsrd forparticulre&trtCted purpow. FurfberexpIwi ofthe llaturr and purp05¢ of eath fiLnd is Incljed itt th¢ DOt¢S lo ftn8n¢J statern¢nts. Page 11 conti¢...
The T]thwl Torlh Marhzlkel HdusTry N•te• to theF0DAD St•teMettts-ThthiuCd fortbe YerEthd JI Mirth 2025 DONATIONS AND LEGAaES 31.3.25 31.324 DoJwtiw5 172,143 59249 31.3.25 31.324 596,W) 677 of adivities (see thme 5) 137,402 GRANTS PAYABLE 31J25 31.3.24 137,402 51.750 Dover Sholem Cornmuty TTU5t MoTt5h¢tHatoTrh Ltd Yedidim A)2(10n Ltd 56,025 79,997 lJ80 137,402 SUPPORT cosrs 624.862 Ther¢ w¢r¢ no tnw' remuDmtiott or other bts for the yew ¢nd&l 31 Msrcb 2W25 Jor for th¢ yeaT cndtyj 31 M#wh 2024. Thar wue no Intee8' expells¢s pxid for th¢yeArelld 31 MaKb 2025 Dor for theycaT ¢llded 31 Marnh 2024. Page12
The Tlm•d Torah M#ehthl Hadau Trwt Notta to theFiD#Dd41 Sta¢emeDts- ¢gnth¥ed f¢r the YrED 31 Marth 2025 COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTTrITILS INCO AND ENDOWMENTS FROM Donations and legaci¢s Invtsknl incon 59249 To 677,200 736,449 EXPENDITURE ON CharltAbk cttvAdes 51,750 Tot*1 671963 724,713 INCOME 11,736 RECONCILIATIOIY OF FUNDS Tot41 fimd% Fwou8hi foThvar4 15249.139 TOTAL FiINDS CARRIED FORWARD I5.2f.875 TANGIBLE FIXED A&Sm COST Ai l April 2024and 31 March 2025 DEPRECIATION At l April 2024 Charge IY vehicl¢s 91,040 38585 10.491 At31 March 2025 NETBOOK VALUE At 31 March 2025 49.076 At 31 Marth 2024 41,964 52.455 Pase 13
TheTalmud Tonb Hd•u TT4Yt Notu to ¢be FIDADdal Stt¢rnents. Clled for the Yur EDdtsJ 31 Mirch 2025 i(A INVEsfMEI¥T PROPERTY FAIRVALUE At l April 2024 23 J63,334 195,979 23,759J13 At 31 March 2025 AMORTISATION At I April 2024 •nd 31 FAar¢h 2025 120,C Nfr BOOKVALUE At 31 MaT¢h 2025 23.639313 23,443,334 At 31 Mwch 2024 11. DEBTORS: AMOUNTS FALLING DiJE WITHIN ONEYEAR 31.325 31.3.24 2W80 131,868 Oth¢rdebtoYs 206580 131,868 338.448 338,448 li CREDITORS: AMOUNtS FALIJNG DUE THIN ONE YEAR 31.325 31.3.24 BaDk loans •nd Ise¢ rtote 14) 501,332 104,774 855.645 501.957 S7207 853 J25 Other edItOrs l.461.751 1.412,489 I& CIIEDITORS: AMOUNTS FALLING DUE AFfER MORE THAN YEAR 31.3.25 31.324 Bauk lo Is¢e n(rtc 14) 7.335,989 7,179.099 Pllge 14 cwtinucil...
The TlmMd T•rah M•¢hkeA HId Tn to lh¢ blDDthl StteJD¢Dts- roDIiDttÈd for the Year Ended 31 M•reh 2025 An anatysis of tbt murityof loans 1$ gtveD below 31.3.2S 31.324 Amounts falltti8 duc wtthit) oneytaroD demaT#I.. Bank overdrafts Bank lo5 625 501 J32 $01.332 501 J32 501.957 Amounts falling Fthv¢en one and two years.. B4Dk loaDS- 1.2 years 501,332 501.332 Bank hADS. 2.5 yc4rs 1.483,295 1,489.644 Amowts f11Th8 in tMYe thun five ycaTS.' Repay4bk by iD$tal.. loaDS more 5 yTby in$ial IS MOVEMENT IN FUNDS 5J51 J62 5,188.123 mov¢ment in fuDds At 3113125 At 114124 Unrel¢ted Gen¢rnl fiu 15260,875 (4,612} 15,256263 152frtl,875 {4,612) 15256263 Net movemettt in fillds, in¢luded thc4ix)ve are as follows.. eXded 768,143 1772.755) (4.612) 768,143 1772,755) (4,612) Page IS continued...
The Tor•k M•¢kzlkel Had$ Tru Notu ts thtFknIDd StaterneDts.rnAtin•ed for th¢ Yer Ended 31 Mareh 2025 1% MOVEMENT IN FiWS-¢ondDutd Compxratives for nwv¢ment ID Net At 114n3 At 3113124 Umrntrkted fumds 15249,139 11,736 15,260.tIS TOTAL FUNDS 15249.139 11.736 Is2,875 com1ati netmoveDient in fi]nd$, included in the alw¢ aTe 88 follows: General find 736,449 (7247J3) 11.736 736,449 1724,713) 11.736 Acwrcnt ycaT 12 tnonths and WEory¢ar12 rooDths ¢ombined p)sitiOD is follows.. Net A¢ 114r23 fjJE Ai 3113125 Unr¢strAtted tundg 15249,139 7,124 15,256263 15249,139 7,124 15256,263 A year 12 atMI prior year 12 motsths rlbitted t)¢t tnovemuht iti fimd4 in¢lud¢il it) the BFKve follows- Jn¢oming 1,504,592 {l.497,4681 7.124 1,504592 11.497,468) 7,124 Pa8e 16 ¢ontinued...
T&t Torlh Hadn Trnrt Noks lo the FIts¢1 Statrnts. twtlDtstd r the Yt4r Ended 31 March 2025 I& RELATED PARTY DISCLOSURES Lk)nth'ons rnade by the ¢barity includ¢ tl followin8 gmouijts which war doD*d to charitics which hav¢ tnte¢S in cothmon with The Talmud Tor4h Machzt'kei Haths Thw.. Dov¢rSholem Commuwty Thjst Moreshet H8torah Ltd ye4idimAwciation L 56.025 79,997 1.380 lkniatioo$ received by the Chwity Incl the following amounts whi¢b W¢Te JEIved from chwiti¢s which have tnJ$tces in eomThon with The T&lmud Torah MachzikeA TTWf. Belz Found10n Ltd Crmk)n{Be&) Lld Dovtr Sholeth Community Ttusi M(YeshetHatOTah Lid Ycdidim ABSOCiatiott Ltd 3,281 44.465 1,353 26,570 Oth¢r cr&Jitors in¢Jud¢ th¢ followin8 lo&Ds du¢ to ch4iti¢5 whi¢h hawc kn5ttts ITh COMM wilh Tr Talmud Torah Mackikei Hada&s Tnt.. Moresh& Hatorab Lrd Belz FOUN10 Ltd lknver Shol¢m CommuNty TnL8t 747.525 20,1NJO 80,Krf) Page 17