Charlty number. 2762S2
THE CHARITABLE FUND OF RAB81 ABRAHAM AND ESTELLE LEVY
UNAUOITED
TRUSTEE8' REPORT AMD FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 DECEMBER 2024

THE CHARITABLE FUND OF RABBI ABRAHAM AND ESTELLE LEVY
CONTENTS
Page
Rol•renc• and Admlnl¥tr•llve Detsll¥ of th• Ch•rfty. Its Trust••8 •nd Advl••r•
Tru•ts••' R•port
Ind•yndont EMmln•V• R•port
StAt•ment of Flnanclal Actlvltlo¥
B•l•n¢¢ Sh•ot
Not•• to lh• Financlal 8tatsm•nts
7-13

THE CHARrrABLE FUND OF RABBI ABRAHAM AND ESTELLE LEW
REFERE14CE AND ADMIMISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AMD ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Tru8tse8
Julian Le
Sian Lev
Charlty rggl$ter•d
number
276252
Prlnclpal offlce
Naima JPS
21 Andover Place
London
NW6 SED
Accountants
Sopher + Co LLP
Chartered Accountants
5 Elslree Gate
Elslree Way
8or•hamwood
Hertfordshire
W06 1JD
Page 1

THE CHARITABLE FUND OF RABBI ABRAHAM AND ESTELLE LEVY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report logethef with the financial statements of the The Charitable Fund of
Rabbi Ai¥aham and Estelle Levy for the year ended 31 December 2024.
Slru¢tUrni governinc• and man•gement
. Constltutlon
Thè principal object of the charty18 to help peotAe and charltsble Inslltutions or charftable foundations in need
and lo provlde edUCa￿Onal foclllties for the communNy.
b. Methods ol appolntmfrnt or •l•ctlon of Tru•ts••
The management of the Charfty 18 the résponsi￿.1ity of the Trustees vA)o are elected and cwiled under the
temis of the Trust deed.
c. Organl•atlonal •tructure •nd d•cl8lon-m•klng pollcl••
The Trust 16 a reglstered charty, no. 276252, Set up in 1978 and governed by a Trust Deed lo cary out the
objectives a5 set Olrt below. The charlty changed nome on 1 January 2015 to The Charrtable Fund of Rabb(
Abraham And Estelle Levy.
ObJ•ctlv•• •nd •ctlvltl••
Poll¢l•s •nd obJectl¥o•
In ststtlng objectives and planning for actsvities, the Truytee8 has glven due con8ider8tson to genernl guidanc
published by th? charity commi53lon relatsng to public benefiL
The charity's objects are to provide benafit by means of monetary payments lo persons or organi$alion$
are, in the op'nion of the trustees in their absc4ule dlg¢retion, deseNing of chgrrtable rellef and there has been no
change in these durlng the year.
b. Grant4naklng pollcl
The trustees receive 8pplicatlon8 from Indlvlduals and Instfftutions. These are reviewed by the Trustees
throughoLrt the year in Telation to the charitable obleclive8 and appropriate grants are approved by the Trustees.
Achl•v•m•nts and ￿fft•rnianCe
. Golng concern
After making appropriate enquiries, the trustees have a reasonable expectaUon that the charty h85 adequate
resources to continue in op&r*ional existence for the foreseeable futu￿. For this reason they continue to adopt
Ihe going concern baslg in preparing the financial statements. Further detsils regarding the adopb.on of the going
ncem ba8Ss Can be found in the Accwntlng pol￿e$.
b. Revlow of a¢tlYiti•s
During the year the charty donated amounts tolaling £49,820 12023. £34.151) to various institLth'ons and £nll
12023.. £3501 lo various individuals.
Page 2

ThE CHARrrABLE Ful￿ OF RABBI ABRAHAII AND ESTELLE LEVY
TRVSTEE8' REPORT Icop¥llNUEDI
FOR THE YEAR ENDED 31 DECEMBER X124
FInanc￿l f•vIv
R•Mm• palky
The chwity aim• to expond incomtng Mowce8 in th• lorms of granlB payablo to v4rfouB Indwual and
In8t6tutlonal beneftciarSeB. Thls18 dependent upon Ihe level of applkatk)n8 recefrmd for funding and •180 Ihe thl
of d￿ationS rec8S¥ed In the yeor. Tho TTusle06 ¥￿11 thlllse thow ro8eNe8 w￿n 8uitsble grant epplkatkns
r•c•ived in futur• pwiod8. Al th• end chodty hAd r88erwB 01 £156,413 {2023.. £161.￿1. Tho r•￿r¥•
polky ¥AM on an •nnval basis.
8tat•m•rt of TnMt•••' r••pon•lbllltl••
Th• Tru•t••• ar• re•pon•lbh for pr•parlng th• Tnwt•••' Rewt and tho finandfjl •t*•m•nt• h acwd•nc• wlth
appllcable lthv Unlted Klngdc*n Accotsnllng Slandards (Unknd Kiwdom G•nernlty A*ed Aco)unllrvJ
PraGlk•).
The ljw •pplic•bkn lo ch•rrtlg8 In Engl•nd & W81•s th• Tru8tM• lo pr•p•r• fin•n¢W il*t•m•nts f
•Ach financlol whlch a tr￿? and fair of the •tal• ol affalr8 01 the Chorfty and of tt8 Incomlng r88ourc••
and appli¢•tiw of resour￿, including tts Incom• and •xp￿d￿￿r•. for that porfod. In the•• f￿ancIal
•tat•m•nts. th• Trul1￿* •r• r•quir•d to..
J•l•ct •uit•bl• xcounting polici•• •nd then appty tr•m ccMht•n￿Y.
ob•errf• the methods •nd prfrdFAa8 of tha Ch&rlti•8 SORP IFRS 102);
maka judgments •nd A￿o￿n￿n9 •8tlm•ts8 that arn m80n1b￿ pnA•n(
itat• whether oppluble UK Accwnllng Slandirdi IFRS 102) have b•en foluw•d, I￿+1•¢t ts any m•twknl
depwium dI￿1088d and •>phkned in the fln•n¢L41 ¥tatgM¢nts:
pr•p•r• th• flnancoal 8t•l•monts on th• golng concom ba•Lq urkn tt h InapkYeprf•t• to pr••um• that tho
Ch•iityknlW 0)ntin￿ in bu8iM$$.
The Tru8ts88 are reipon•lbl• for kooplng odbquate •ccountlng r•cord• th•t •r• to and •xpl•ln
th• Charty• tT•n¥￿t￿nl and dI￿108t with r•a•on8bkn accur¥y at any tlme th• flnanciol posilkn of the ChArty
and •n•t4• Ih•m to •Mure that ffinancial thl•mentfj comptry %wth lh• Ch•rIll￿ A¢t 2011, th• Ch•rty
(Accounts aThl R•portJ) Rogul•tlonB 2008 ¥nd the provlJion5 of the Tru•l de•l. They 4r•
••f•guarding t￿ •i$•ts of th• ChArfty •nd h•nu fu t&*lng rn••on•blg sty law tho prev•rrtton d•t•¢tson al
fraud and other trr•gulartti•s.
hpproved by order oltho m•mbern of the board of Tru8tee8 and ibJn•d on Ih•r b•h•if by.
Jull•n L•vy
Tru8le•
DAto:
Is IZJ"
Page 3

THE CHARITABLE FUMO OF RABBI ABRAHAM AND ESTELLE LEVY
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Ind8p8ndent Examiner's Report to the Tru$t••s of The Charltablo Fund of Rabbl Abrnham and
Estelle Levy l*h• Charlty'l
I report lo the charity Trustees on my examlnation of the accounts of the Charity for the year ended 31
December 2024.
R¢sponslbllltle8 and 81111 of Report
Ag the Trustees of the Charity you are responsible for th• prepara￿On of the accounts in accord¥nce ￿ the
r8quiremenl$ of the Charities Act 2011 1.the 2011 AGI}-
I report in respact of my examlna*'on of tho Charlty'3 acBounl$ carried out under section 145 of the 2011 Act and
in carying out my examination I have followed the applicable Dwecttons glven by the Charity Commlssion under
sedon 14515llbl of the 2011 Act.
Ind•pendent Ex•mln•rfs St#t•m•nt
Your attention 1$ drawn to the f8cI that the Charity has prepared the accounls in accordance ￿th Acc¢xJnUng and
Reporting by Charitses.. Statement of Recommended Pracb'ce applicable to charities prepadng their a¢¢ounts in
accordance wlh the Financi81 Reports'ng Standard applicable in the UK and Republic ol Ireland IFRS 1021 In
preference lo the Accounting and Reporting by Charities.. Slalement of Recommended Pracllce issued on 1 Aprll
2005 which is referred lo In the extant regulatlons bul has been wlthdrawn.
l understand that this has been done In order for the account$ lo provlde a true and falr ￿eW In 8ccord8nce V￿l￿
the Generally Accepted Accounting Pradce effethve for reports'ng periods beginnlng on or after 1 January 2015.
I have completed my examlnalion. I confimi that no matters have come lo my attenllon In conneGlion the
ex8mlnation glvin9 me c8use to beI￿ve that Sn any material respect..
accounung recwls ￿tre not kept in respect ol the Ch•rlty 45 roquired by secllon 130 of the 2011 Act,. or
the 8ccounls do not accord vlth those records,. or
the accounts do not comply wth the applicable requirements concerning the form and content of
accounts set out In the Charibes {Account8 and R8POrts1 Regulations 2008 other than any requirement
that the accounts glve a 'lrue and fall vlew vthi¢h is not a matter consldered as part of an independent
oxaminab"on.
I have no concerns and have come across no other m8tters in connection the examination to ￿1¢h
ottenllon 8hould be dravm in this report in ordgr lo enable a proper understanding of the accounts to be reached.
Slgned..
Hazel Young
Sopher + Co LLP
Chartered Accountants
5 Elgtree Gate
Elslree Way
Borehamwood
Hertfordshire
WD6 1JD
Dated: 1110512025
FCA
Page 4

THE CHARITABLE FUND OF RABBI ABRAHAM ANO ESTELLE LEVY
ST ATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrostrfctsd
funds
2024
Total
fvnd$
2024
Total
lunds
2023
Incom• from:
Donations and l•gacies
Investments
37.803
7.026
37,803
7,026
26,6Q8
2,101
Total Income
44,829
44,829
28,715
Expendltur• on:
Charllable acllvrties
50,320
50.320
35.826
Total •xp•ndltuM
50.320
50.320
35,826
Not mov•m•nt In fund8
15,491}
16,491}
(T,IllJ
R•con¢lllatlon of fund•:
Total funds brought forw8rd
N•1 movèment in fund8
161,904
ISA911
181,904
16,4911
169,015
(7,111)
Tot•1 fvnd¥ carrl•d ft)rw•rd
158,413
156,413
161,904
The Statement of Fln8nclal Aclivkle8 Includ88 all galn8 and105s8s recognlsed in thè year.
Tha note8 on pages 7 to 13 form part of tho$? financi818talement8.
Page S

THE CHARITABLE FUNO OF RABBI ABRAHAM AND ESTELLE LEW
&ALANCE SHEET
A3 AT 31 DECEMBER 2024
2024
2023
Cuff•nt ••••t•
C••h at b•nk and In hond
156,913
161854
Cr•dhorn: •m¢Jurts fAliry due w#hin one
(1,950)
N•¢ ¢urt•nt a•••t•
108,413
161.¥7
T¢)t•l n•t a•uth
118,413
Ch•rty fund•
R￿tr￿t•d fvnd•
Unr••trktsd fund•
106,413
161.901
Totsl fund•
106,41J
161.9
Th• finandal itst•m•nts w•r• •pwov•J and aul￿dI•d lor Imue by t￿* TruBt••• and •*ned on th•lr ty.
Jullan
Tru8t••
Th• n¢%•1 on pty•• 7 to 13 lrym p•rt of thM• fffl•ncld •t•tem•rts.
Pag• 6

THE CHARITABLE FUND OF RABBI ABRAHAM AND ESTELLE LEVY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
1.1 Basls of pr•paratlon of flnanclal st•t•m•nts
The flnanclal stalÈmenls have been prepared in accordance wth the Charities SORP IFRS 1021
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance vAth the Fln8ncial Reporting Standard appllcable In the UK
and Republic of Ireland IFRS 102) leffeclbve 1 January 20191, the Financial Reporting Standard
pplicabl8 In the UK and Republic of Ireland {FRS 1021 and the Chaiib'e$ Act 2011.
The financi81 st8lements have been prepared to give o 'true and fair. View and have departed from
the Ch8rib"e8 IA¢count6 and Reports) Reguladons 2008 only lo the extent requlred to provide a 'true
and fairf view. This departure has involved followng the Charities SORP IFRS 1021 publbshed in
October 2019 rather than the Accounting and Reporting by Charities.. Statement ol Recommended
Practice effectlve from 1 April 2005 which has since been vlthdrawn.
The Charitable Fund of Rabbi Abraham and Eslolle Levy meets the dfrfinition of a public bènefft entity
undef FRS 102. Assets and liabilities are initially recognised at historical cost or transaction v8lue
unless olheM8e stsled in the relevant accounting policy.
1.2 Incom•
All income is recognised once the Charty has enlSUemenl to the income, I Is probable that the
Income wll be received and the amount of Income receivable can b• measured reliably.
Income lax recoverable relatlon to investmanl inccffle is recognised al th• lime the Inveglment
income is Teceivable.
1.3 Exp8ndltur•
Expenditure is recognised once Ihere is a legal or construcllve obllgation to transfer economlc benefll
lo a third paty, il is prob8ble that a transfer of economic benefit$ will be rgquired In settlement and
the amount of the obligation can be measurèd reliably, Expenditure is classified by activrty. The costs
of each aclivRy are made up of the lolal of direct eosls and $har&d cos15, includlng support costs
involved in undertaking each acliwty. Direct cos1$ attributable to a single acllvity are alloeated direcuy
to that activity. Shared costs ￿lch contribute lo more than one 8ctsvty and support costs whlch are
not allributable lo a single activity are apportioned betsveen those activitie5 on a b88is consistent with
the use of resources. Central staff costs are alloc*od on the basiy of lime spent, and depr?ciallon
charges allocated on the portion of the a55et'$ use.
Expendlture on charitable acti￿lIeS Is Incurred on diredy undertaklng the 8c15vlties vknich fvrther the
Ch8rSty's objective5, as well as any assoclated support Costs.
Grants payable are charged in the year vknen the offer is made except In thoge cases where the offer
Is conditional, such grants belng recognised as expenditure %•knen the cOnd￿.0nS atiaching are
fulfilled. Grants offered subject to conditions which have not boen mel at the year end are noted a$ a
commitment, but not accrue¢J as expenditure.
Page 7

THE CHARITABLE FUND OF RABBI ABRAHAM AND ESTELLE LEVY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policles Icontlnuedl
1.4 Int8r•*t rocoivabl•
Interest on funds held on dep)sit Is Included when recelvable and the amount can be measured
reliably by the Charity., this is nomially upon notification of the interest pgid or payable by the
Institution ￿ vthom th8 funds are deposited.
l.S C••h at bankand In h)nd
Cash at bank and in hand indudes cagh and short-lerm highly liquid Investments with a short maturlty
of twelve rnonlhs cr I￿9 from the date of acquisition or opening of the deposit or similar account.
1.6 Ll•bllltlM and provl•lon•
Liabilille$ are recogniyed when there is an obligabon al the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic b&nefit ￿11 be requlred In settlement, and the amount
ol the settlement can be •8tlmated rellably.
LiabS1ilie$ are Mcogni8ed at the amount that the Charlty anllclpates il Vdill pay to settle the debt or the
amount It ha8 received as advanced paym8nt8 for the good8 or servlGe8 It must Prov￿•.
Pro￿910n6 8re measured 81 the best •8timate of the amoun18 required lo settle the obligation. Where
thp effect of the time value of money is material, the provision 1$ based on the present value of those
amounts, discounted at the pre-tax d18counl rale that reflects the risks specific to the liability. Th•
un￿ndIng of the dlscounl18 recognised In the Stslement of Financial Ath'vrti•$ a8 a finance cost.
1.7 Fund accountlng
General funds are unre8lrlct8d funds %thich are avallable for use al the discretion of the Truste¢8 in
furtherance ol the general objecti￿$ ol the Chority and vthich have not been designated lor other
purposes.
Reilricted lunds have now been mer9ed vllh the unrestrfcted funds a5 agreed by the Trustees.
Page 8

THE CHAR￿ABLE FUMD OF RABBI ABRAHAM AND ESTELLE LEVY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legaci••
Unrnstrfctad
fund¥
2024
Totsl
funds
2024
Donafjon$
37,803
37,803
Unffjstrlcled
lunds
2023
rot81
lunds
2023
Donations
26,608
26,608
lTrv••tm•nt Incom•
Unmtrlctsd
funds
2024
Totsl
fund•
2024
Inter•st r•ceivable
7,026
7,020
Unr8stricled
lunds
2023
Total
nds
2023
Interest receivable
2, 107
2, 107
Page 9

THE CHARITABLE FUND OF RABBI ABRAHAIA AND ESTELLE LEVY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analys1* of grnnts
Grants to
Grants to
Insutulons Indlvldu•ls
2024
2024
Totsl
fund•
2024
Grants, Acllvrt6e8
49,620
49,B20
Grants to
Instrfutlons
2023
Grants to
Ind￿IdUalS
2023
Tol81
funds
2023
Grants. A￿¥1¥8&
34, 151
350
34,501
The total amount of £49,82012023 - È34,1511 was donat•d to 1812023- 26} in$titution5 during the year.
The general purpose of these grants were for the educallon, advancement and enhancement of Je￿•h
religion. An exemptlon applie8 to the dlsclosure on the grounds of seriou8 preludlce.
Page 10

THE CHARITABLE FUND OF RABBI ABRAHAM AND ESTELLE LEVY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analy818 of expgndlturn by actlvhles
Grant
fundlng of
•ctlvities
2024
Support
¢o¥t¥
2024
Tot•1
fund8
2024
Grants, Actlvltles
Accountoncy
49,820
49,fj2D
500
500
49,820
500
50,320
Gr8nt
lundlng ol
Support
cosl
2023
Tot81
lunds
2023
2023
Grant8, Activi116s
Accountancy
Religious bookn
34,501
34,501
9T5
350
975
350
34,501
1.325
35,826
Tru•t•es' vemun•r•tlon and •xp•n*•*
Durfng the year, no Trustees received any remuneration or other benefits (2023- £NILJ.
Durin9 the year ended 31 December 2024, no Trustee expenses have been Incurred (2023- £NIL).
P8ge 11

THE CHARITABLE FUNO OF RABBI ABRAHAM AND ESTELLE LEVY
MOTES TO THE FINANCIAL STATEPIENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Crndltors., Amounts falllng du• wlthln ono year
2024
2023
ruals and deferred income
500
1,950
8umm•ry offund•
Summ*ry of funds. ¢urr•nt y•ar
Balan¢• at
31
O•c•mb•r
2024
Balance at 1
January
2024
Incomo Exp•ndltur•
General lunds
161,904
44.829
160,3201
166,413
Summ•ry offund•- prfory••r
88lance at
31
D8C8mbgr
2023
Bal8nce ot
f January
2023
Transfers
Incom8 Ex￿ndkUre
General funds
Restricted fundg
141,783
27,232
28, 715
(35,826J
27,232
{2T,232)
161,904
169,015
28, 715
(35,826)
161,904
Page 12

THE CHARITABLE FUND OF RABBI ABRAHAM AND ESTELLE LEVY
NOTES TO THE FINANCIAL STATEhlENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Anal￿16 of not ass•ts b•tw•on fundB
Analy818 of nèt ass•ts between fund•- current porlod
Unrestricted
nd¥
2024
Total
fund•
2024
Current 8SS•t1
Cmdltors du• wilhin one year
156,913
15001
166,913
1500)
Total
156.413
166.413
Anaty•l• of n•t ••Mts b•tw•on fund•- prlor wrlod
UnreslrKted
lunds
2023
Total
fun(ts
2023
CuTrenl as￿1•
Cre(Illors due wllhln one year
163.854
(1.950)
163,854
(1,9￿)
Tot•1
161,904
161,904
Page 13