ENTINDALE LIMITED
LIMITED BY GUARAP4TEE
Company No: 1392462
Charity No.: 277052
CONSOLIDATED
FINANCIAL STATEMENTS
for the ye8r ellded
30 June 2025
COHEN ARNOIJ)
CHARTERED ACCOUNTANTS
REGISTERED AUDITORS
LONIX)N NWI I OPU

ENTINDALE LIMITED
LIMITED BY GUARANTEE
FOR THE YEAR ENDED 30 JUNE 2025
INDEX TO THE FtNANCIAL STATEMENTS
Pag¢
Referenc¢ and Administrative Information
Trnstees, Report
6-10
Auditors, Report
li
Consolidated Stat¢m¢nt of Financial Activities
12-13
Consolidated Balan¢¢ Sheet
12- 13
Company Balance She¢t
14
Consolidated Statement of Cash Flows
15-29
Notes to the Fitwicial Statements

ENTINDALE LIMJTED
IMITED BY GUARANTEE
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 30 JUNE 2025
Name:
EntindaJ¢ Limited
Status:
Incorp)rated.. 4 October 1978
CompaThy Number.. 1392462
Registered Charity Number: 277052
Principal Office:
64 Ballards Lane
London N3 2BU
Registered Address:
64 Ballards tAne
London N3 2BU
Charity Trustees:
Mr J Pearlman
Mr A C Becker
Mrs B L Peters
Mr D Toledano
Secretary:
Mrs B L Peters
Audilors:
Cohen Arnold
New Burlington House
1075 Finchley Road
London NWI I OPU

EIVTINDALE LIMITED
tlldlTED BY GuARAf￿EE
REPORT OF THE TRT_I,STE.F.S
CORPORA TING THE, DIRECTORS, REPORT
FOR THE YEAR EI¥DED 30 JUNE 2025
The Trnstee5, who ar¢ alsothe director5 forthe purposes of Company Law. pr¢senttheir Report together
with the consolidated Financial Statements of the Charity and its Subsidiary for the year ending 30 June
2025.
Th¢ Financial Statements comply with the Chariti¢s Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association. and Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to ¢harities preparing th¢ir accounts in accordan¢e with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland (FRS102) (effective l January 2015).
REFERENCE AND ADMINISTRATIVE INFORMATION
Reference and Administrative Inforniation ofthe charity is shown on Page l ofthe Financial Stat¢m¢nts
and fornis part of this report.
ORGANISATION STRucfuRE, GOVERNANCE AND MANAGEMENT
The charity is constituted as a company limited by guarantee and a r¢gistered charity governed by its
Memorandum and Articles of Association.
The day-to-day affairs of the company are administered by the trustees whose chairnlan is Mr A C
Becker.
It is not currently the intention of the trustees of the Charity to appoint new trustees. Should the situation
change ID the future, th¢ trustees will apply suitsble recruitment training and induction procedures.
Group Structure andRelthionships
The charity has a wholly owned subsidiary, Rodsham Properties Limit￿ a property investment
company which gifts its profits to the charity.
Riskmanagement
The Trustees have assessed the major risks to which the charity is exposed in particular those related
to the operations and finance of the charity and are satisfied that systems are in place to mitigate ils
exposure to those risks.
OBJECTIVES AND ACTIVITIES
Th¢ object of the charity is to advance religion in accordance with the orthodox Jewish faith.
To achieve its objective the chaTity m8kes grants to charitsble instithtions with similar obj¢ctives.
The trust¢¢s confm that they have referred to the guidance contsined in the Charity Commission's
general guidance on public benefit when reviewing the ¢harity's aim and obje¢tives and in plalming
future ￿tiVI11¢s.

ENTINDALE IJMITED
LIMITED BY CUARANTEL
REPORT OF THE TRUSTEES
1Tr4CORPORATIP4G THE DIRECTORS, RF.PORT
FOR THE YKAR ENDED 30 JUNE 2025
ACHIEVEMENTS AND PERFORMANCE
During th¢ year the charity distributed £957,704 (2024: £1,825,181) in furtherance of its objectives and
the trustees plan to continue making similar charitable distsibutions in the forthcoming years.
Financial Posilion
The financial results ofthe charty and its Subsidiary Undertaking for the year ended 30 June 2025 are ￿lty
reflected in the att￿hed Financial Statements together with the Notes thereon.
Reserves Pollcy
Ii is the policy of the charity to maintain unrestricted funds which are the free reserves of the charity, at
level which provides suffici¢nt resources to cover management and administration and direct
charitable expenditure.
As at 30 June 2025, the charity had £17,024,470 of ￿n￿StrIC￿d funds.
Inveslmenlpolicy andobjecgives
Under the Memorandum and Articles of Association, the charity has the power to mak¢ any investment
which the trustees see fit.
Th¢ charity's investment policy is to m&ximise the incom¢ and gains so that its charitable objectiveg be
maintained and expanded.
PLANS FOR VUTURE PERIODS
The charity plans to continue the aotiviti¢s outlined above in the forthcoming years subject to suffjcient
income.
FIXED ASSETS
Th¢ movement5 Fixed Assets ar¢ fiilly reflected in Note 14 to the Financial Statements.
INVESTMEiYrs
Th¢ charity's investment in its subsidiary undertaking are included in the Financial Statements at
valuation. based on the market value of its underlying assets less liabilitie5. The valuation of properties
and oth¢r assets in the Subsidiary has been made by the hvst¢¢s of this charity.
TRUSTEES, RESPONSIBILITIES STATEMENr
The trustees (who are a150 the directors for the purposes of Company IAW) are responsible forpreparing
the Trustees. Annual Report and Financial Statements in accordance with applicable law and United
Kingdom Accounting Stsndards Wnited Kingdom Generally A¢¢epted Accounting Practice).

EwrtNDALE LIMTTED
LIMrrED BY GUAIUNTEE
REPORT OF THE TRUSTF,F.S
INCORPORATING THE DtRF.CTORS' REPOR
FOR THE YEAR ENDED 30 JUNE 2025
TRUSTEES? RESPONSIBLLITIIS STATEMENT (Conlinued)
Company Iiw requires the trustees to prepare Financial Statements for each fllTratL¢ial year which give
a true and fair view of the state of affairs of the charitable company and the group and of the incoming
resources and application of resources. including the in¢om¢ and expenditure of the group for that
period.
In preparing these Financial Statements, the Trustees 8re required to:
select suitable accountiDg policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgejnents and Accounting estimates that ar¢ reasonable and prudenL and
prepare the Financial Statements on the going concern basis unless it is inappropriate to presutlle
that the charity will ¢ontinue in operation.
The trusl¢es are responsible for keeping &dequate accounting records that are sufficient to show and
explain the charity's and the group's transactions and disclose with reasonable accuracy at any time the
financial position of the charity and th¢ group l￿d enable them to ensure that the Financial Ststements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charity and the gTOUP and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
AUDITOR
Cohen Arnold are dKmed to be re-appoint¢d under Section 487(2) of the Companies Act 2006.
Each of the persons who ts a trustee at the date of approval of this report confirnis that:
so far as each trustee is aware, there is no relevant audit inforniation, being information needed
by the auditor in Connection with pr¢paring their repor¢ of which the group's auditor is unaware.
each tn￿tee, has taken all steps that they ought to have taken as & trustee to make thems¢lv¢s
aware of any relevant audit infomialion and to establish that th¢ group's auditor is aware of that
inforniatioll.

ENTINDALE LIMITED
LINIITED BY GUARANTEE
REPORT OF THE TRUSTEES
INCORPORAT1Tr4G THE DJRF.CTORS' REPORT
FOR THE YEARENDED 30 JUNE 2025
SMALL COMPANY PROVISIONS
This report has been prepared in accord8n¢¢ with the provisions appli¢abl¢ to Companies entitled to the
small cornpani¢s eXe￿ptiO
By Order of the Tru5te¢$
Mr A C Becker
19 March 2026

ENTINDAiE LIMfTED
COMPANY LIMITED BY GUA114NTE
INDEPENDEPU AUDrtOR'S REPORT TO THE MEMBER OF Ef+TfiNDALE LIMrrED
YEAR EIWED 30 JUNE 2025
Opinion
We have audited the financial statements of Entindale Limited (the 'charity? for the year ended 30
June 2025 which comprise the Consolidated Slatement of Financial Activities, the Consolidated and
Parent Charity Balance Sheets, the Group Cash Flow Statements and the related nofr4 including a
summary of significant accounting policies. The financial reporting framework that has been
applied in theirpreparation is appliGable law and United Kingdom Accounting Standards, including
FRS 102 The Financial Rewrting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the f￿anCIal stat¢ments:
give a trne and fair view of the state of the group's and the charity's affairs as at 30
June 2025 and of the group's incorning resources and application of resources. including
its income and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.
have been prepar¢d in accordance with the requirements of the Companies Act 2006 and
Clwities Act 2011.
Basis for Opinion
We conducted OUT audit in accordance with International Standards on Auditing (UK) {ISAs
(UK)) and applicable law. Our responsibilities under those standards are further described in
the auditor's responsibilities for the audit of th¢ financial statements section of our report. We
are independent of tILe group in accordance with the ethical requirements that are rel¢vant to
our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we
have fulfilled our other ethical responsibilAties in accordance with these requiiernents. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the tnWees' use of the going
concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perforn]ed, we have not identified any material uncertainties
relating to events or conditions thaL individually or collectively, Tnay cast significant doubt on
the group or the charity's ability to continue as a going concern for a period of at least twelve
months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the truste¢s with respect to going concern are
described in the relevant sections of this report.

EWfINDALE LIMITED
COMPANY LIMrrED BY GUARANTEE
INDEPENDENf AUDITOR'S REPORT TO THE MEMBER OF ENTINDALE LIMITED
CONTINUED
YEAR ENDED 30 JUNE 2025
Other inforniation
The other infomiation comprises th¢ inforn￿tion included in the annual report, other than the
financial statements and our auditor's report thereon. The trustees are responsible for the other
infornvdtion. Our opinion on the financial statements does not cover the other inforniation an
except to the extent otherwise explicitly stated in our reporL we do not express any forni of
assurance conclusion thereon.
In connection WAth our audit of the financial statements, OUT responsibility is to read the other
infOrn￿tion and, in doing so, consider whether the other infornlation is materially inconsistent
with the fllwi¢ial statements or our knowledge obtained in the audit or otherwise appears lo be
materially misstated. If we identify such material inconsistencies or apparent material
rnisstatements, we are required to deterniine whether there is a material misstatement in the
financial statements or a material misstatement of tbe other infomiation. If. based on the work
w¢ have perfornie¢ we conclude that there is a material misstatemenl of tbis other infomiation,
we ar¢ required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our Opinio￿ based on the work undertaken in the course of the audif:
the infornthtion given in the trustees, report for the financial year for which the fman¢ial
statements are prepared is consistent with the financial statements. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matt¢r$ on which Ive are required to report by exception
In the light of the knowledge and understanding ofth¢ group andthe charity and its environment
obtained in the COUTse ofthe audit, we have not identified material misstatements in the trustees,
report.
We hav¢ nothing to report in respect of the following matters in r¢lation to which the
Companies Act 2006 requires to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for OUT audit have not
been received from branches not visited by us. or
the flliancial statements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the infonnation and explanations we require for our audit. or

ENTINDALE LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBER OF ENTINDALE LIMITED
CONTINUED
YEAR ENDED 30 JUNE 2025
the tn￿teeS were not entitled to Prepare the financial statements in accordance with the
small companies regime and take advantage of the small companies, exemptions in
preparing the di[￿￿OrS, report and from the requirement to prepaTe a strategic report.
Responsibilities of trustees
As explain¢d more fully in the trustees, responsibilities siatement. the trustees (who are also the
directors for the pU￿oseS of company law) are responsible for the prepardtion of tbe fmancial
statements and for being satisfied that they give a true and fair view, and for such internal
¢ontroE as the trust¢¢s detern)ine is necessary to enable the preparation of financial statements
that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, th¢ trustees are responsible for assessing the charity's and
group's ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the trustees either intend to
liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the fing4ncial statements
Our objectives are to obtain reasonable assurance about whether the financial staten]ents as a
whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor's report that includes our opinion. Reasonable assurance is a high level of assurance,
but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect
a material misstatement when it exists. Misstatements can arise from fraud or error and are
Considered material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We
design procedures in line with our responsibilities, outlined above, to detect material
misstatements in respect of irregularities, including fraud. The extent to which our PTocedures
are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regulatory frameworks that are applicable
to the charity through discussion with the tnlstees and identified which were most
signiflcant with respect to the financial statements. We identified financial Teporting
legislation (including related companies legislation) and anti-bribery legislation as b¢ing
most significant to these financial statements, We communicated these identified
frameworks amongst our audit team and remained alert to any indications of non-
cO￿pIlanCe throughout th¢ audit. We ensured that the engagement team had sufficient
comp¢tence and capability to identify or recognise non-compliance with laws and
Tegulations.

ENTINDALE LIMITED
COMPANY LIMtTED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBER OF ENTINDALE LIMITED
CONTIIVUED
YEAR ENDED 30 JUNE 2025
We discussed with the trustees the policies and procedures regarding compliance with
these legal and regulalory fraMeworks.
We assessed the susceptibility of the group's financial statements to material misstatement
due to non-compliance with legal and regulatory frameworks, including how fraud might
occur, by enquiry with the trnstees during the planning and finalisation phases of our audit.
The susceptibility to such materia] misstatement was detemiined to be low.
Based on this understanding we designed our audit procedures to identify non-compliance
with the identified legal and regulatory frameworks, which were part of our procedures on
the related financial statement items. Our procedures included reviewing the group's
internal controls policies and procedures, correspondence with regulatory bodies including
Charity CoTnrnission and HMRC, testxng tra1￿ctIonS outside the norn]al course of the
business and journal entries, and discussions with the trustees.
Owing to the inherent limitations of an audit. there is an unavoidable risk that we may not have
detected some material misstatements inthe financial statements, even though we have properly
planned and perfoTmed our audit in accordance witb auditing standards. For example, the
furth¢r removed non-compliance with laws and regulations (itTegularities) is from the events
and transactions reflected in the financial slatements. the less likely the inherently limited
procedures required by auditing standards would identify it. In addition, as with any audit, there
ren)ained a higher risk of non-detection of irregularities, as these may involve collusion,
forgery. intentional omissions. misrepresentations, or the OVfflTide of internal controls. We aTe
not responsible for preventing non-compliance at￿ cannot be expected to detect non-
compliance with all law5 and regulations.
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and
maintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial ststements, whether
due to fraud or error, design and perfonn audit procedures responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.
The risk of not detecting a material misstatement resulting from fraud is higher than for
on¢ resulting from error, as fraud may involve collusion. forgery, illtentionai omissions,
misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appTopriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the internal control.

ENTJNDALE LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBER OF ENTINDALE LIMITED
CONfiNuED
YEAR ENDED 30 JUNE 2025
Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by the t￿￿tees.
Conclude on the appropriateness of the trustees, use of the going concern basis of
accounting and, b&sed on the audit evidence obtained, whether a material uncertainty exists
Telated to events or conditions that may cast significant doubt on the charity's or group's
ability to continu¢ as a going concern. If we conclude that a material uncertainty exists,
we are required to draw attention in our auditor's report to the related disclosures in the
financial statements or. if Such disclosures are inadequate, to modify ow opinion. Our
conclusions are based on the audit evidence obtained up to the date of our auditor's report.
However, future events or conditions may Cause the charity or group to cease to continue
as a going con¢¢rn.
Evaluate the overall presentation, structure and content of the financial statements,
including the disclosur¢s, and whetber the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
Obtsin sufficient appropriate audit evidence regarding the flliancial inforniation of the
entities or business activities WAthin the group to express an opinion on the consolidated
financial statements. We ar¢ responsible for the diTection, supervision and performance
of the group audit. We remain solely responsible for our audit opinion.
We communicate with tILose charged with governance regarding. among other matters, the
planned scope and timing of the audit and significant audit findings. including any
5ignifL¢ant deficiencies in internal Control that we identify during our audit.
U$e of our report
Thts report is made solely to the charity's member, as a ￿￿dy, in accordance with Chapter
3 of Part Part 16 of the Companies Act 2006. Our audit work has been undertaken so that
we might state to the charity's member those matters we are required to state to them in an
auditovs report and for no other purpose. To the fullest extent pern]itted by law, we do not
a¢¢¢pt or &ssume responsibility to anyone other than the charity and the charity's member
as a body, for OUT audit work, for this report, or for the opinions w¢ have fonned.
JOSHUA NEuMA￿￿ FCA
(Senior Statutory Auditor)
For and on behalf of
COHEN ARNOLD
Chartered Accountants
& Statutory Auditor
New Burlington House
1075 Firnchley Road
IA)ndon
NWII OPU
19 March 2026
Cohen Arnoldis eligible Io t7ct as anAudilor in lerms ofseclion 1212 of tlie CompaniesAct 2006.
io

ENTINDALE LIMITED AND SUBSIDIARY UNDERTAKING
CONSOLIDATED STATEMF.NT OF FINANCIAL ACTivrrIES
INCORPORATIP4G THE INCOME & EXPETrIDJTURE ACCOUNT
FOR THE YEAR ENDED 3n JUNE 2025
2025
Total
2024
Total
Nole8
INCOME AND ENDOWMENTS
Donations and Legacies
Investm¢nt tncome
160250
1,803,931
391.000
1,556,219
TOTAL L¥COME
1964,181
1.947,219
Expenditure on Raising Funds..
Invesknent Managcm¢nt Costs
ExpenditutE on Charitsble Activities
{473035} (460236)
{982225) (1.846243>
(IA56,060) (2.306.479)
Net valuation gain on inv¢stm¢nt property
Net gainl(loss) on disposal of investment assets
424,053
(9,716)
NET INCOME BEFORE TAXATION
Taxation
932,174
(368,976)
62,000
IYET INCO￿￿ AM)
MOTrTTrtENT OF FUNDS
932,174
(306.976)
RECONCILL4TION OF FUNDS
Unr¢stricted funds Brought Forward
16m2296 16J99,272
TOTAL FUNDS CARRIED FORWARD
17,024A70 16.092,296
The Statement of financial activities includes all g8ins and losses in the year.
All of the above amounts relate to Continuing activities.
The notes on pages 15 to 29 fonn part of these Financial Ststements.

ENTIP4DALE LIMITED AND SUBSIDIARY UNDERTAKING
CONSOLIDATED BALANCE SHEET AND CHARITY BALANCE SHEET
AS AT 30 JUNE 2025
Group
Charity
2025
2024
2025
2024
Notes
FIXED ASSETS
Inv¢sttnent properties
Inveslment in subsidiary
14
14
13,464258
14.831,013 13,464258 14.831,013
248566
248,673
13A64258
14.831,013 13.712024 15,079,686
CURRENT ASSErs
Debtors
Investment5
Cash at Bank and in hand
15
15
2S2,995
12,500
3,669024
189,637
35,000
1.362.140
252.995
12500
3,666,685
189.637
35,000
lJ59,394
3,934J19
1,586.777
3932,180
1.584,031
LIABILITIES
Creditors falling due within one
year
16
(374,607)
(325.494) {620W4) (571.421)
NET CURRE￿ ASSETS
3560212
1,261283
3Jllffj46
1.012,610
TOTAL ASSETS LESS
17,024.470
16,092,296 17,024870 16,092.296
PROVISIONS FOR
L￿￿[￿rI&s & CHARGES
17
NET ASSETS
17,021470
16,092296 17,024,470 16,092.296
18, 19
17,024.470
16,092296 17,024,470 16,092,296
The immediatsly following page forms an intsgrnl part of this Consolidated charity Balance Sheet
12-

ENTJNDALE LIMITED AND SUBSIDIARY UNDERTAKIN
COP4SOLIDATED BALANCE SHEET AND CHARITY BALANCE SHEET
AS AT 30 JUNE 2025
The Tn￿$ have prepared group ac¢oullts in acconknce with ￿Ction 398 ofthe Companies Act 2006 and
8ecllon 138 of the Charities Act 2011. These Accounts are prepared in accordance with the special
provisions of PArt 15 of the Companies Actrelating to small coLnpanie5 alld constitute tbe aDnuaI accounts
rqui￿d by the Compani&% Act 2006 and are for circulaÉion to members of the CompaL]y.
The Financial Statements were appmved bythe tsvstees on 19 March 2026 and Sign￿ on its belJa]f by:
Mr A C Becker
Trustee
Company No.. 1392462
The notes on pages L5 to 29 fomi part of thes¢ Financial Ststements.
13-

ENrINDA1￿ LIMrfED A￿D SUBSIDL4RY UNDERTAKING
CONSOLIDATED STATEMEI+4T OF C.ASH FLnW.S
FOR THE YEAR ENDED 30 JUNE 2025
2025
2024
Notss
Cgsb flows from operating Activiti¢s:
Net cash used in operating activities
20
(849,332)
(1.529.641)
Cash floivs Irom investing activities:
Net cash provided by investing activities
3.124,301
1,508.158
Cash flows from finan¢ing aetivities:
Net cash provided by financing activitie5
32,225
18,888
Cbgnge in tAsh and cash equivalents in the year
2.307.184
(2,595)
Cash and Qash equivalents at the beginning of th¢ year
1,362,140
1,364,735
Cash and eash equivalellts at the end ofthe year
20
3,669.324
£1.362,140
The notes on pages 15 to 29 fonn part ofthese FlE￿Icial Statements.
14-

ENTINDALE LIMITED
NOTES TO THE FINANCIAL STATEIlIEP￿s
FOR THE YEAR ENDED 30 JUNE 2025
GENERAL INFORMATION
Entindale Limited is a private company limited by guarantee, registered in England and Wales and
a registered charity in England and Wal¢s. The address of the regist¢r¢d oifice is 64 Ballards Lane,
London. N3 2BU.
STATEMENf OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102. 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recomm¢nd¢d Prd¢tice applicable to chariti¢s preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP {FRS I02)), the Charities Act 2011 and the Companies Act 2006.
AccoifNTllYG POLICIES
BASIS OF PREPARATION
The financial statements hav¢ b￿￿ prepared oll the historical Cost basis, as modified by the
revaluation of certain financial assets. and investment properties measured at fair value through
income or expenditure.
The fmancial statements are prepared in Sterling which is the ￿nCtIonal currency of the group.
The charty meets the definition of a public benefit entity und¢r FRS 102.
GOING CONCERN
At the time of approving the financial statement4 the trust¢es have a r￿ollable expectation that
the charity has adequate resOu￿¢S to continue in operational existence for the foreseeable future.
Thus, the trustee5 continue to adopt the going c<)ncern basis of accounting in preparing the financial
ststements.
33
JUDGElI￿NTs AND KEY SOURCES OF ESTIMATATION UNCERTAINTY
In the application of th¢ group's accounttng policies, the trustees are required to make judgements.
¢stimates and assumptions about the canying amounts of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
eXp¢rIen￿ and other factors that are considered to be relevant. Actual results may differfrom these
estimates.
The estimates und underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the ¢stimate is revised if the revision
affects only that peri(Kl. or in the period of the revision and futur¢ periods if the revision affects
both current and future periods.
15-

ENfiNDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
ACCOUNTING POLICJIS (Continued)
Judgements made by the trustees. in the appli￿110n of these accounting policies that have
signifiwit effect on the financial staternents and estimates with A significant risk of material
adjustment in the next year are discussed below.
. Property valuations
The group's property portfolio is valued by the trustees. The valuation of the group's properties
is inherently subjective, depending on many factors, including the individual nature of each
property, its location and expected future net renial values, market yields and comparable market
transactions. Therefore the valuations are subject to a degree of uncertainty &nd are made on the
basis of assumptions which may not prove to be accurate, particularly in periods of difficult market
or economic conditions.
ii. Trade debtors
Management uses details of the age of trade debtors atLd the status of any disputes together with
¢xt¢rnal evidence of the credit status of the counterparty in making judgevnents concerning any
ne¢d to impair the canying values.
GROUP FtNANCIAL STATEMENTS
The finan¢ial statejnents ¢onsolidate the results of the charity and its wholly-owned subsidiary
Rodsham Properties Limit￿ whose fuian¢ial stat¢ments are made up to the same accounting date.
on a line-by-line basis.
A separate Ststement of Financial Activities, and income and expenditure account dealing with the
results of the charity only, has not been presented b¢¢ause the charity has tsken advantage of th¢
exemption afforded by Section 408 of the Companies Act 2006.
INCOMING RESOURCES
RecognitlOD of Intomillg R¢sour¢
Income is derived on a receivable basis from property sales and rental, donations and interest on short-
tem) deposits. The value of donated service5 is only included where the benefit to the charity is
reasonably quantifiable and measurable.
These resources are included in the Ststement of Financial Activities (SOFA) when all of the
following criteria are met:
the charity or its subsidiaries have entitlement to the funds.
the receipt ofthe income is considered probable. and
the monetary valu¢ can be measured with sufficient reliability.
16-

ENTINDALE L￿ITED
NOTES TO THE FtNAIYCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
ACCOUNTING POLICIES (Continued)
Incoming Resources with Related Expenditure
Where incoming resources have related ¢xp¢ndiiure (as wtth fvndraising Contrdct ()r investment
income) the incoming resources and related expenditure are reported gross in the SOFA.
Re50urees expellded
All expenditure is accounted for on An accntals basis and allocated directly to the appropriate activity
cost. I￿ecOVerable VAT is included in the ¢xpKnditure to which it relates. Grants to institutions
represent paytnents to other charities in furtherance of the charity's objectives.
Investment Income
This is included in the Accounts when receivable.
3.6 CllAR￿ABLE AcfIvITIES
Grants payable are only recognised in the accounts when paid.
INVESTMEiYf mANAGETr￿N[ COSTS
Investment manageffleDt costs include costs relating to the investment properties on an accrual
basis.
GOVERNANCE COSTS
Governance costs include costs of the pr¢p8ration and audit of Financial Statements and cost of
any l¢gal advice to trustees on govemance or constltutional matteTS.
FUND ACCOUNTING
General unrestricted fund5 Cottkprise the accumulated surplus or deficit on income and expenditure
account. They are available for use at the discretion of the trustees in furtherance of the g¢n¢ral
obj¢ctives of the charity.
Kestri¢t¢d funds are funds subject to specific restricted conditions imposed by donors. There ar¢
no restrI￿¢d funds as at the Balance Sheet date.
Designated funds are funds, which have been set-aside at the disor¢tion of the trustees for specific
purposes. There are no d¢signated funds as at the Balance Sheet date.
17-

NTIIYDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR Ef+lDED 30 JUNE 2025
ACCOUNTING POLICIES (Continued)
3.10 TANGIBLE FIXED ASSETS
Freehold land and buildings held for charitable use are stated at cost. No depreciation is provided
as the assets are kept in good repair and have a very long useful life and the estimated residual
values are not materially diff¢rent from the canying values. An impairn)ent review was carri¢d
out which shows that the recoverable amounts are in excess of the carrying value.
INVESTMENf IN SUBSIDIARY UNDERTAKllYGS
Shareholdings acquired are initially ￿Orded at cost and subsequently included at ttustees, best
estimate of fair value based on the net asset value. The net assets of the Subsidiary Undertakings
reflect fair values of its underlyinE properties held for investment. any sU￿lUS or deficit on
revaluation is recognised in the SOFA and taken to Other Unrestricted Funds.
3.11 IMPAIRMENT OF FIXED ASSETS
review for Indi￿t0[S of impairn)¢nt is c￿rIed out as each balance Sheet date. with the
recoverable amount being estimated where such indicator5 ¢XiSt. Where the carrying amount
exceeds the recoverable amount, the asset is impaired accordingly. Prior impainnents are also
reviewed for possible reversal at each reporting date.
3.12 INVESTMEIYT PROPERTIES
Investment properties are r¢¢ognised initially at cost.
Subsequent to initial recognition=
. Investment properties are held at fair value. Any gains or losses arising from changes in the fair
value are recognised in the income and expenditur¢ awount in the period that they arise. and
li. No depreciation is provid¢d in respect of investment properties applying the fair value model.
The fair value of residenti&l units is based on the trustees, understanding of property tnark¢t
conditions and the specific properties concerned using a sales valuation Lppmach, derived from
r￿ent compardble transactions on the markeL adjusted by applying discounts to reflect status of
occupation atLd condition.
The fair value of commercial properties is deternjined using the incom¢ ¢apitalisation m¢th(d.
requiring the application of an appropriate market-b&sed yield to net operating income.
3.13 ACQUISITIOF4S AND DISPOSALS OF PROPERTIES
Acquisitions and disposals are considered to have taken place at the date of l¢gal completion and
&re included in the fmancial statements accordingly.
18-

ENTINDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
ACCOUNfING POLICIES (Continued)
3.14 TAXATION
The Charity is exempt from tax on income and gains as it falls within the various exemptions
available to registsred Charities.
Notwithslanding the alxjve, deferred tsx is recognised in respect of all timing differences present
the non-charitable subsidiary undertaking which arise from the inclusion of income and
expenses in tsx assessments in periods different from those in which they are recognised in the
financial statements.
Deferred tax is not recognised on permanent differences arising because certain types of income
or expense are non-taxable or are disallowable for tax or because certain tsx charges or allowances
are greater or smaller than the corresponding income or expense.
Defetred tax is me&sured at the t&x rnte that is expected to apply to the reversal of the r¢lated
difference, using tax rdtes enacted or substantively enacted at the balance sheet date. For
investment property that is measured at fair value, deferred tax is provided at the rate and
allowances applicable to the sale of the property.
3.15 FtNANCIAL INSTRUMENTS
Financial instruments are classified and accounted for. accordingto th¢ substance ofthe contractual
arrdngement, as either financial assets, financial liabilities or equity instruments. An ¢quity
instrurnent is any contraci that evidences a residual intsre5t in the assets of the company after
deductirLg all of its liabilities.
Th¢ group has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
Slkbsequently measured at th¢ir settlemellt value.
Trade and other debtojs ar¢ recognised at th¢ settlement amount due. Prepayments are Yalued at
th¢ amount prepaid. Creditors and provisions are recogrLi5ed wher¢ the group has a present
obligation resulting from a past event that will probably result in the transfer of funds to a third
party and the amount due lo settle the obligation can be measured or estxmated reliably. Creditors
and provisions are nornialty recognised at their settlement amount.
COIKPAYJ Y LIMITED BY GUARANTEE
Th¢ charity is a company limited by guarant¢¢ and bas no share capital. In the event of the charity
being wound up. the liability in respect of the guarantee is limited to £1 per member of the charxty.
19-

ENTINDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
INVESTMENT INCOME
Total Funds
2025
Total Funds
2024
Rents and charge5 r￿e1vable
Interest ￿e1Vable
1,713,139
90,792
1,532,086
24,133
£1I03.931
£1,556.219
INVESTMEiYf mA￿AGE1¥￿￿T COSTS
Total Fun&¥
2025
Total Funds
2024
Investment propety
manag¢meJ)t costs
£473,835
£460,236
EXPENDTfuRE ON CHARrrABLE ACTIvrriES BY FLM) TYPE
Total Funds
2025
Total Funds
2024
Donations paid
Support costs
957,704
24521
1.825,181
21,062
£982225
£1.846,243
-20-

ENTINDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIIDED 30 JUNE 2025
EXPENDTfuRE ON CHARITABLE ACTIVITIES BY ACTIvrrY TYPE
Grallt
Funding
Activities
Support Totsl Funds
Costs
2025
Total Funds
2024
Donations paid
Governan¢¢ Costs
957,704
957,704
24521
1,825,181
21,062
24521
£957,704
24,521
982225
£1,846.243
All donations were paid to charitable institutions whose objects ar¢ in line with the obj¢¢ls of the
¢harity which in¢lude the reLief of poverty, the advaneement of education and the furtherance of
Teligion.
The following material donations were made during th¢ year ended 30 June 2025:
Yesamach L¢vav Trust
Chevras Maoz Ladol
Shir Chesed Bels Yisroel
Other donations less than £60,000 in aggr¢gal¢ or individually
98.850
83,100
66,190
709,564
Total donations
£957,704
21

EIYTINDALE LIMITED
NOTES TO THE FINAIYCIAL STATE1wEr￿s
FOR THE YEAR Ef4DED 30 JUNE 2025
ANALYSIS OF SUPPORT COSTS
Total 2025
Total 2024
Governgnee costs
Auditors Remuneration
Office Administrative Expenses
15,200
9J21
17,400
3,662
24,521
21,062
io.
NET MOVEMENT IN FUNDS
This is stated after charging:
Total 2025
Total 2024
Auditor's Remuneration
15200
17,400
Amortisation of short leasehold properties
66.755
66,755
ii.
TAXATION
The charity is not liable to current tax on ils income as it falls within the various exemplions
available to registered charities. Accordingly, the charity does not recO￿1ze any deferred tax
liability on property Tevaluatiolls as it will apply all funds for qualifying charitable purposes and
be eligible for tsx exemptions available to re8lStered charities.
The charity's subsidiary company, Rodsham Properties Limits￿ donates its profits to the Charity
and therefore there is no liability to coryoration tsx.
The movement in the income and expenditure account represents the provision for deferred tsx.
22-

ENTINDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EF4DED 30 JUNE 2025
12.
STAFF COSTS AND EMOLUMENTS
No salari¢s or wages have b¢¢n paid to employees during the year.
13.
TRUSTEE REIKUNERATION AND EXPENSES
There was no remuneration paid to the trustees. The charity did not meet any itidividual expenses
incurred by the trustses for services provided to the charity.
14.
INVESTMENT PROPERTIES
Freebold Thbng le&sehold Short leasehold
Interest
Total
Grou
Costlvaluation
At l July 2024
Additions
Disposals
14.016,965
405.000
923.448
15,345,413
(1.300,000)
(1,300,000)
At 30 June 2025
12.716.965
405.000
923.448
14,045,413
Amortisation
At l July 2024
Charg¢ for the year
581,155
581,155
At 30 June 2025
581.155
581,155
Nd book value
At 30 Jun¢ 2025
At 30 June 2024
-831
Th¢ historical cost of the freehold and long Ivdsehold properties at 30 June 2025 is £13.121.965
(2024: £14.421,965) and £342,293 (2024.. £409,048) r¢sp¢ctively.

ENTINDALE LILVllTED
NOTES TO THE FINANCIAL STATELVIENTS
FOR THE YEAR ENDED 30 JUNE 2025
14.
llYVESTMEIYT PROPERTIES (continued)
Chari
Investment
Properties
Subsldiary
undertaking
Total
Costlvaluation
At l July 2024
Additions
Disposals
Revaluation
Net assets
15,345.413
248,566
15,593,979
(1,300,000)
(1,300,000)
At 30 June 2025
14,045.413
248.566
14,293,979
Amortis2tioD
At l July 2024
Charge for th¢ yegr
Amortisation on disposal
514,400
66,755
514,400
66,744
At 30 June 2025
581,155
581.155
Net book vAlue
At 30 June 2025
At 30 June 2024
The historical cost of the freehold and long l¢asehold properties at 30 June 2025 is £12,623,065
(2024.. £13.923,065) and £342,293 (2024: £409.048) respectively.
The freehold and lon8 leasehold properties are stated at trust¢¢s' valuation, assi5t¢d by IUCS
qualified profrssionals, at 30 June 2025. The valuation is based on the trustees. understanding of
property market Conditions and the 5pecifi¢ properties concerned, using a sales valuation approach.
derived from recent comparable trans&ctions on the mark¢L adjust¢d by applying discounts to
reflect status of occupation and condition. The trustees have extensive experience in the field of
property investment and valuation accumulated over a con5iderabl¢ period of time.
-24-

ENTINDALE LIMITED
NOTES TO THE, FtNANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
14.
INVESTMENT PROPERTIES (conlinued)
The inveslment in subsidiary at valuation is based on the underlying value of assets less liabilities
of Rodsham Properties Limited. a property investment company in¢oTpordted in Grcat Britain. Its
registered address is 64 Ballards Lan¢, London N3 2BU.
The aggregate amount of assets, liabilities and fifftds of the subsidiary undertaking are as
follows:
2025
2024
Investment income
Property letting
Administrdtion
Net valuation loss on investm¢nt property
Loss upon disposal of investment property
9,932
(109)
{4,299)
(9.716)
Net profitl{Ios5) for the year
(107)
(4.083)
Deferred taxation
62.000
Net (lossyprofit
57
Assets and liabilities
Fixed Assets
Current Assets
Current Liabilities
Provision for liabilities and ¢harge5
248,566
248,673
Net Assets
£248A66
£248,673
15.
DEBTORS
Gro
Chari
2025
2024
2025
2024
Other debtors and prepayments
252,995
189,637
252,995
189,637
-25-

ENTINDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR FNDF.D 30 JUNE 2025
15.
DEBTORS (Continued)
CURRENf ASSET INVESTMENTS
Grou
Chari
2025
2024
2025
2024
Programme r¢lat¢d investments
12,5(Kl
35,000
125lJO
35,000
Programme related investments are loans provided to charilabl¢ institutions with similar objectives
to the Charity.
16.
CREDITORS: AMOUNTS FALLiNG DUE WITHIN ONE YEAR
Grou
Chari
2025
2024
2025
2024
Amount owed to group undertakings
Other creditors and accruals
245,927
374,607
245.927
325,494
374,607
325,494
374,607
£325,494
620534
£571,421
17.
PRo￿sION FOR LIABJLITIES
The movement in the defe￿ed tax provision during the year was:
Group- Investment Property
2025
2024
Balance at l July 2024
62,000
Cbarge for the year
Movement in the year
(62,000)
Balanee at 30 June 21125
-26-

ENTINDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE TrTAR ENDED 30 JUNE 2025
17.
PROVISION FOR LIABILrriES (Continued)
Deferred tsx is recognised in respect of timing diff¢renc¢s arising frovn the revaluation of assets
classifi¢d as investments in the non-charitabl¢ subsidiary undertakings. Although the provision
has been recognised in accordance with FRS 102, it is expected that the majority of th¢ gain5 will
be gifted for charitable putposes and such tsx should not become payable.
Deferr¢d tax has not been recognised in respect of revaluation of investments by th¢ parent
charitable company on the basis that all such gains will be applied for charitable puryN)s¢s.
18.
Grou
Funds
Balance at l July 2024
16,092,296
Net surplus for the year
508,121
Gain on investments
424,053
Balance as at 30 June 2025
17,024,470
Cbari
Funds
16,092.296
Balance at l July 2024
508.228
Net surplus for the year
423.946
Gain on investments
Balance as at 30 June 2025
17,024.470
-27-

ENTINDALE LIMITED
NOTES TO THE Fll¥ANCJAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
19.
ANALYSIS OF ASSET3 BETWEEN FUNDS
Net
Current
Assets
Fixed
Assets
Group
Provisions
Total
Unrestrict¢d Income Funds
.464358
3￿60?12
17,024,470
Net
Current
Assets
Fixed
Assets
Charity
Total
Unreslri¢ted Income Funds
13.712.824
3 Jll,646 17,024,470
20.
NOTES TO THE CONSOLIDATED STATEMENf OF CASH FLOWS
Reconciliation of net income to net cash flow from o
eratin
ctivities
2025
2024
Net ill¢ome for the year
932,174
(306.976)
Adjustment for:
(GainyLoss on investment propety
Interest r¢¢eivable
Net rents re¢eiv8ble
(Incr¢aseyDecrease in debtors
Increasel(Decrease) in creditors
Increasel{Decrease) in provision for liabilities
(424.053)
(90,792)
(IJ06,059)
22￿00
16,888
9,716
(24,133)
(1.138,605)
(5,000)
(2,643)
(62.000)
Net cash used in operating acttvities
(849a42)
{1,529,641)
-28-

ENfiNDALE LIMITED
NOTES TO THE_FLNANC.IAL 8TATEMENrs
FOR THE YEAR ENDED 30 JUNE 2025
20.
NOTES TO THE CONSOLIDATED STATEMENT OF CASH FLOWS (conilnued)
2025
2024
Cash ftoiss from investin
Int¢rest received
Rents received
Proceeds from sale of investtnents
activities
90,792
I J09,456
1,724,053
24,133
1,243,234
240,791
Net cash used in investing activities
3.124aOI
1.508,158
Ca8h flows from financin
etivities
In¢reas¢l(decrease) in Loan creditors
32225
18,888
Net cash used in financing activities
32225
18,888
Net decrease in cash and cthsb equivaleDts
2J07,184
(2,595)
Cash and cash equivalents at beginning of year
A J62,140
1,364,735
C85h and c&8b equivalents at end of year
3ffj69J24
1,362,140
21.
ANALYSIS OF CHANGES IN NET DEBT
At
At
l Jul 2024 Cash flows 30 Jun 2025
Cash at bar)k and in hand
1,362,140 2,307,184 3,669.324
22.
RELATED PARTY TEL4NsAcfioNS
Charitsble donations r¢¢¢ived include donations aggregating £lOO,000 (2024.. £290,000) from
entities which have ¢onn¢ctioThs with this company, either through its board or through its
shareholders.
29-

ENTINDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 IUNE 2025
Unrestricted Funds
INCOMING RESOURCES
Donations
Investment incom¢
Interest receivable
160,250
1.713,139
90,790
TOTAL INCOMtNG RESOiJRCES
1,964,179
RESOURCES EXPENDED
Investment management charges
Expenditure on charitable activities
Governan¢e costs
473,835
957,704
24,412
TOTAL EXPENDrruRE
1,455.951
Profit on disposal of investment property
424,053
Net valuation gain on investment property
Gainl(knss) on investment in group und¢rtakings
(107)
Iyet Expenditure and Iyet Movement in Funds
932.174
Total Funds Brought Forward
16.092,296
Total Funds Carried Forward
17,024.470
None of the charitys activities was initiated or discontinued during the fmancial year nor in the previous
year.
The charity has no other recognised gains or losses other than those reflected in the above Statement of
Financial Activities for the flnancial year or for the previous year.
-30-