EN
LAN
AN
IMI'fE
UN-
DAC
wi
*AEHP598K*
1811212025
COMPANIES HOUSE
237

P4ge
Legal and adrninistrative inforniation
Directors, and Tn￿ceS, re￿rt
Independ¢nt Examinerfs report
Stat¢ment of financial acliviti&8
Balance sheet
Notes

Company Numbcr:
01438829 (Englind & Wal&8)
Registered Charity Number:
279382
Dlrector:
Mrs Goldi Jacobwitz
Trnstees:
Mrs Goldi Jacobwitz
Mr Moshe Grosz
Mr Yechiel Steinm¢tz
Re8l$tered Office:
Br¢nlm¢ad House
Brilannia Road London
N129RU
Accounlants:
Leonard Finn & Co. SeTViCeS Limiied
Chartered Accountants
Suite 2A. 7th Nix>r
5 fjreenwith View Plxce
London
E149NN
Bankers:
Barclays Bank PIC Marble Arch
Bran¢h 127-131 Edgwarc Road
London
W22HT
Page I

Th¢ lrnstee, who is also the director of the charity for the purposes of ihe Companies A¢t, presents his annual
report with the financial siaiements of the Charity for the year ended 31$t March 2025. The ￿Slee has adopted
the provisions of the Stalement of Recommcnded Pra¢ti¢¢ {SORP) "Accounting and Reporting by Charities"
in pr¢pariT)g ihe annual TCPOrt and fillancial slatejllenls of the cliarity.
Struelure, GoverD4n¢e #nd Management
Truslec and Organisalional Structure.. The charity is constitukd as a company I1￿1[¢d by guarnntee and is
therefore Eoverned by a Memorandum and Articl¢ of Association. The Director of the companyis also trjstee
of the eharily and there are no other trnstees. All of the trustees nnme41 above served thTou¥liiiuL year. Th
board has wjwer to appoint additional trustees as and when h¢ eonsiders fit to do so.
Appointment of trustees
The lrnslee 18 responsible for ihe administration and inveslment policy of the Scheme. Tru51¢¢s are appointed
and rernoved by thc SPODsoring employu. Th¢ sol¢ tru8l¢e is.. -
Mrs. Goldi Jacobowilz
Se¢r¢tary
Trdrs. Goldi Jacobowitz
Objectives and aetivities
Th¢ ¢harity's obj¢¢t and pnncipal a¢iivities of the company. in the year under review. were thatof
¢hari¢able organisation, whose purpose is to advance r¢ligion in a¢¢ordance with the orthodox Jewish faith.
Tlie charity is organised so tl)al the dlrector and tTUStee meel ￿gUlarlY lo manage its affairs and dcalwith day-
tO•day administration.
Acbievem¢Lts and performaD¢e
During the year. the Ch￿ilY conLinued to receive rents frotn its inveslinent pro￿rtIeS and r￿e1Ved donations and
divid¢nd$ from subsidiaries and a￿0¢18t¢d companies. During the year. the charity made various charitable
contribution5 lotalling £229,500 {2024 - £274.730)
The statem¢nt of financial activilies is provided on pag¢ 6. rh¢ T￿slee reports thai a deficit of
£62.770 (2024- £234255 deficit) was incutTed.
Tli¢ tolal incoming reSoU￿eS were £347,887 {2024 - £341,757) and I he total resources expended were
£410.808 (2024 - £576.158).
The Tntstee believes thal the Investment in assets 1$ wfficient to support the needs of the charity.
Page 2

Financial review
Jnve$tment policy
The Trnstee's investmenl policy 18 to protect the real value of th¢ charity's fvnds and to provid¢ an
increasing income to support the charily's activities. The investments are hcld Rn a br02d mix of
freehold and leasehold properties, which provide rental iTJcome and investment in subsidiari¢s, which
in lum also invest in rental properties.
Fr¢¢hold llod And buildin2$
The investment properties were r¢valued by th¢ dirxloT Ort the basis of an open m8rket value during
the year ended 31si Mawh 2025.
Risk management poliey
Th¢ trustee has assessed the major risks (o which the charity is exposed, in particular, those rtIated to
the operations and finants5 of the charity and 15 satisfied that $yst¢ms Are Ell place to mitigate
exposure to major risks accordingly. The irust¢¢ always ensures tbal ih¢ Charity holds a div¢rs¢
property portfolio.
Reserves policy
Tlie cl)ariiy's policy is based upon the application within each period of A $iEnificant proportion of
such unreslri¢ipAI fuTJds as are available whilst at the sam¢ time buildill8 UP Its in¢ome producing ba
The inieniion is lo strengthen the charity's ability to Suslain a hiEh level of ch8ritable distribulion for
lh¢ forese￿ble future.
Going concern
The f?nancial statements have been pr¢par¢d on a going concern basis as Ihe tDJStee believes that no
material uncerfainlies exist. The trustee has considered the level of funds held and the expe¢t¢d level
of income and expeiiditure for 12 months from authorising these financial statem¢nts. The budgeted
income and expenditure is sufficient with tl)e level of ￿SoUrceS for the charity to be able to continue
as o going ¢oncem.
Princip*l fundin2 sourc
Th¢ main 50urcc of the cl)arily's in¢ome arc donations frorn subsidiary compani¢s. property
investments and return from other investment.
Plans for futur¢ periods
It is the intenlion of the charity lo Continue lo Advance religion lo a wider Jewish community and lo
provide support for existing r¢ligious aclivities and the intrnduction of new subJ¢cts.
The trustees expcct the sub$idiari¢s to contlDll¢ lo g¢ncral¢ profits at a satisfactory level such thal the
charity will be abl¢ to mainiain a seasonable level of granis to chaTlty insiitulions in furtherance of the
charity's objects. The ttustees also continue to seek ways lo maximise the charity's income from its
investments and a¢iivities to enable il lo continue lis charitable objectives.
Page 3

Trystee's respon$lbilities relation to the fjnancial statement5
The trust¢¢ (who is also the sole dircctor of Eveland Lin)ited for the purpose of company law) is
responslble for preparing the Trustee's Report and financial stat¢m¢nls in a¢¢ord4nce with applicable
law and Unii¢d ￿ngdOM Accountins Siandards (United Kingdom Genernlly Accepted Accounting
Prddice). includitL8 Fillallcial Reporting Standard 102 "The Financial R¢porting standard applicable
in the UK and Republic of ITeland"
Th¢ law applicable to charities in En8land and Wale4 the Charities Aet 2011, Charity (Accounts and
R¢port$) Regulations 2¢X18 and the provisions of the tn)st decd requires the mi8tees lo preparc
financtal statements for fdch year which give a t￿¢ and fair view of th¢ slal¢ of affairs of the chariiy
and of the incoming resources and application of resources, including incomc and expcndiluK of the
harity for that period. In pr¢pating th¢% financial stai¢ments, th¢ tfU5te¢ is T¢quifftI to..
Select suiiable accounting poli¢i¢s and apply them CODsisknily'
Observe the methods and principl￿ in tk Charities SORP.
Make judgements and estimates that are reasonable and pjudent.
State Wheth￿ appli¢4ble ac¢ountlll8 Standards have b¢en followed. subj￿1 to aoy material
departure5 disclosed and explaina in the financial stateM￿t5.
Prepare Ihe financial statements on a Boing concern basis unless it Is inappropriate lo presume that
the chaTity will continu¢ in business.
Th¢ trustee is responsible for ke¢ping proper accounting records wbi¢h disclose with Teasonablc
a¢cuTa¢y at any tim¢ the financial positioj of the charity and enobl¢ them to ensure that the financial
Statements comply with ihe Chatities Act 2011, (he Charity (Accoullls and Reports) Re￿atiOnS 2008
and the provisions of the tru￿ deed. The tnjstee is also responsible for safeguarding the assets of the
harity and h¢n¢e for 18kin8 r¢asonable stqjs for the prevention and (ki¢¢tion of fraud and oth¢r
iJTegulariti¢s.
This report has been prepared in ac¢oTdance with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies
This report was approved by the director and trust￿ on 24th November 2025 and signed on his behalf.
MTS. Goldi Ja¢obowits
Director
Date".24.J 1.2025
Page 4

Independellt examiners r¢pDrl tfj the tru%iee$ of EvolADd L5mlt¢d
We report on the occounts of Eveland Limited for ihe year ended 31 Morch 2025 which are set out on
page9 6 to 14. The Iruscee considers that an audit is not required for this y¢ar und¢r section 144(2) of
the Charities Aet 2011 (tl)e 2011 Aet) and tlikt an independeni exAminAtion is needed. The charity's
gross income exeeeded £250.000 and l am qualified to underlake th¢ examin81ion by being a qualified
Inember of th¢ Institute of Chart¢red Aeeountants in England and Wales.
14aving satisfJ¢d myself that the charity 14 not subject to audit under compafiy law ind is eligible foT
independenl examination. it 19 my Tesponsibility to:
Examine the accounts under Section 145 of th¢ 2011 Act-
Follow the procedures laid down in tl)e general Directions given by the Charity Commission under
section 145(5) (b) of the 2011 Act. and-
Stole whether particulftr mauers have come to my attention.
Ba51s of iDdep¢DdeDt eJ(&mllle￿s report
My ¢xaniination was ca￿Led out in aecordan¢e with the g¢neral Dir¢¢tions given by the Charity
Comrnis5ion. An examination includes a revieMF of il)e ficcounting recoi'ds kept by ihe charity and
cojnparison of the accounis presented with those record5. li also includes considerarion of any
unysual itern$ or disclosures in ihe accounis and seeking explanation5 fTom you the iTusL¢e
concerning any such matters. The procedures undertaken do not provid¢ 911 th¢ eviden¢e that would be
required in an oudit and consequently? no opinion is given as to whether the accounts pres¢nl o 'true
and fair view. and the r¢port is limiied to those matters s¢t out in tl)¢ statement below..
lttdependettt examlner's statemellt
In ronn¢ction with my examination. rnatt¢r has come to my attention=
l ) whieh gives me reasonable cause to believe that, in Any material respect, the reqLiirements-.
io keep accountiftg records in accordance wilh se¢lion 386 olthe co￿PanIc3 Act 2006,. and
to prepare accounls which a¢cords with tlie accounting records. comply with the accounting
requirements of section 396 of the Coinpanies Aci 2006 and with the methods and principles of the
StsteiTJent of R¢roinniendcd PTaetice'. Accouniing and Reporting by Charilie3 have not been niet.
or
2) io whicli. in Iny opinion, aitenlion should b¢ driwn in Ord* to enable a proper understandin8 of
tlie accou
o be reached
L￿na￿d Finn & Co. Services Limited
Char(ereO Accountsnts
Suite 2A. 7, Floor
S Greenwich View Pla
London E14 9￿N
Page 5

EVELAND LIMITED
OMPANY LIMITED BY GUARANTEE
STATEMENT OF FINAI¥4CIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 202S
Total
Fund
2025
Total
Fund8
2024
Unrestritttd
FllDds
Jncomithg r¢sovries
Incoming Resourc¢5 fmm 8ene)zted fvnds..
Voluntary incorn¢
347,887
347.887
341,757
Investrneni incctme
130
150
147
348.037
348,037
341,904
348,037
348.037
341.904
Re$our¢e5 txpended
Charitablc activities
229,5QO
229.5(Kl
274.730
C.os15 of 8¢nernung fvnds
176,210
176,210
296269
Govemartce costs
5.097
5,097
5.160
Totsj Tuources ¢xp¢Dded
410.807
410807
576,159
(D*llelt)1Tr4et re50ur¢es
(62.7701
(62.770)
1234,255)
UDrtalis¢d gwns on assets for tharity ysc
iyet movenient fuDd5
(62,770)
1.963.495
{62.770) (234.255)
1,963,495
2,197.750
Reconciliation of
Total funds brought forivard
Tot•J fvnd$ ¢8rried forward
1,900,725
J,900.725
1,963,495
STATEMENT
FREC
GNISED GAINS AND LOS
ES
2025
2024
Surplusl (Deficii) for the year
Revalualioth durin8 the year
(62,770)
(234255)
Tol*l Recogwkised Galns athd Lossts
relating to ¢he ye#r
(62.770)
{234.255)
All of tlie al)ove r¢sults are d¢rived fron) continuing aciivi¢ies.All gains and losses recognised in the yè* are
included above.
Details of In¢oming•resources and r¢sources used are giv¢n in the not¢5 to the fmaocial Stslwn¢nl*.
Page 6

Note
2025
21124
Tangible fjxed *s$ets
Inv¢sitn¢i)i Properties
996,863
996,863
Inve$iments
10
200
197
997,063
997.orfl
Current #$set5
Cash at bank
1,020,798
1.083.768
Creditor5
Amounis falling due withiii
oiie year
{4.723)
(4,920)
iyet current asset$
1.016,075
1,078,848
Tot*l assets le$$ eurrent liabilities
2.013,138
2.075,908
Net asset5
2.013,138
2.075,908
Capital funds
Revaluation R¢s¢rv¢- Unr¢aEAsed gaill
112,413
112.413
Unreslricted fvnds
1.9CM).725
1,963.495
Total fuDd5
2.013.138
2,075,908
Th¢ annexed rjotes forn? parl of Ih¢$e financial statements.
Page 7

N£L&laLEI (Coniinued)
si
For Ihe year ending 31 March 2025, the charity was eniiiled 10 exeinpiion from audii under seclion 477 of
the Companies Aci 2006 relaiing lo small Companie&
The director has noi required ihe coinpany lo obtoin an audit of ils financial statements for the year ended
31$1 March 2025 in 8¢¢ordanc¢ with Seciion 476 of the c￿￿PartIc$ Act 2006.
The director acknowledg¢$ hi$ responsibilities for-.
Ensuring ihai the ch¥rit•ble company keeps accounting records ihat coinply wilh Seclions 386 and
387 of the Companies Aci 2006 and-
Preparing financial siatemenis which give a true and fair vi¢w of lh¢ slate of offairs of the charitable
¢oinpany as At the end of each financial year and of its surplus or defi¢ii for each financial year in
ac￿rdanCe with th¢ requirements of the Companyes Aci 2006 ielaiin8 10 financial siaiemenls. so far
as applicable to the ¢harilable company.
Th￿¢ financial slaiements have been prepared in accordance with the provisions applicable io chariiable
companies subjtti to ihe small coinpanies regiine.
These aecounis have been prepared in accordance with the spe¢i81 PTovisions of Part 15 of the Companies
Aei 2006 relating 10 sinall companies with the FiD¥n¢i81 Reporting StÈndard {FRS 1021 for Sinaller
Entiiies leffective January 2015).
The financial statements on pages 6 ¢0 14 were approved and auihorised for issue by the trt￿te£ on 241b
Noveinber 2025 and si8ned on his behalf by..
Goldi Jacolxiwitz- Dir¢¢tor
Page 8

A¢eountAn8 pollcles
B4$1$ of the fillaneial $tAttmettts
Th¢ finai)¢i81 staternents of tlie charitabl¢ company, which is a public benefit entity under FRS 102,
have be¢n prepar¢d li? accordance with il)¢ Charitie¥ SORP (FRS 102) 'Accounting and Reporting by
Charities.. Si8teinent of Recommended Practice applicable to charilies preparing their accounts in
ccordance with the r'inancial Repotling Siandard appljcable in ihe UK aTbd Republic of Ir¢13nd (FRS
102) (effeclive l January 2015),, Financial Reportin8 Standard 102 The Financial Reporling
Standard applicable in tl)e UK and Republic of Ireland, and the Companies Acl 2(K)6. The fin8n¢ial
starements have been prepared under the hist￿1(al cost conv¢ntion, as rnodified by the Tev8lu&tion of
certain assels.
Golng C•Dter
The trustees consider that there are no material UnLertai￿11eS aboui Ihe charily's ability to continue as
a going concern. The Irusiees do not consTder that there are any sources of eslImaEion uncertainty at
Ihe reporiing dat¢ that have a SI￿]fiCant Tigk of catssing a rnaterial adjusthnent to the carrying
amounts of asget8 and liabilities within the next reponing period.
Cons01id#tio•
The ci)mpany and 118 subsidiary Companies eomprise of a small group. As the coinpany 1$
subjeci to tlie small companies, regiitte. Eroup accounts have not been prepared.
Compguy Staths
The chariry is a compan J, liin7ied by Euaranlee. Tlie inemb¢r of the company is ihe trustee named on
page l. In the eveni of ihe charity being wound up. the liability in iespecl of the guarant¢e is limited
to £1 per Jneinber of ihe chwity.
Fulld aeeounting
Unre$iricted fund$ can be used ill 8¢wrdanee with the cliaritable objectives at the discretion ofthe
trusie
Restricted funds ¢an only be used for a parti¢ular restiicted purposes wiihin the objects of the charity.
Restrictions arise when sp¢cified by the donor or when fund5 are raised for particular re5trict¢d
purposes.
Further explanation of the nBDJre and putV05e of each fvnd is included in lh¢ notes to the
financial stai¢m¢nts.
Pag¢ 9

MP
Income
All income i¥ re¢ognis¢d in th¢ Stalwnent of Finan¢iAI A￿1Vitie$ once the eharity has entitlement io
Ihe fi￿ds. it is probable ihal th¢ income will be rec¢iYed and ihe ainount be Eneasured with
reasonable a￿Urd¢y. The donations received in th¢ year wer¢ raised specifheally for the purehase and
mainl¢t]ance of the associated properties.
Reiils receii'tsble
R¢mrs are recogni5ed in the $l#t¢ment of f￿8￿¢1￿[ aciivities when tlie condiliow of T¢ceipts have
been complied with.
Donolions receivoble
Donaiions tEceivable ar¢ included in tbe account5 in th¢ yeor in which ih¢y aTe Teceivablc.
Inveshiienl in¢on)e 1$ included in the 8ccouDts in ihe yesr in which ih¢y are receivable.
Resourees expended
All expenditLJre 1$ 8¢eounted for on an acwals basis and has been tla#sified under headings that
aggrega¢¢ all costs related to ¢h¢ category Where costs cannot be directly attributed lo particular
headings they have b¢en gllocated to a¢tivilies on a basis consistenr with use of tlie r&8ources.
DohaiiopLS payable
Donations payable are accounted for whett the Charity is committed to pay Ihem.
Cosis ofgfntJaling]i4ndf
These comprise of insurance. repairs and other cO￿S associat¢d with rental properties.
Goi.*rnance c0515
These relate lo expenditure Incu￿¢￿ in the managemeDt of the ¢harity's &ss¢l$. organisalioJ]al
administration, and ¢OTnpli8nce with constiiutionai and stAtut(ry requiremethts.
Tanglble Ilxed 8SSCtS Alld deprecl*tloD
Freehold land and buildings, held as investinenl properties are revalued annually and included in the
balance sheet al their open markei value. Surplvses and deficits arising on revaluaiion are dealt with
in the Incorne stat¢ment. pr¢viou¥ly the statement of f￿ancial a¢tiviti¢8.
Depreeiaiion is provided at the following annual rates in order to write off Ihe value of each hs5et
over its estllTtal¢d useful lif¢.
Invesun¢nt Prop¢rti¢5
No d¢preeiation is provided on invesnnent ptoperties. Although tli)s accounting policy is in
accordance wiib ihe Financial Reporting Srandards, it is a departure from the ireneral requirement of
the Companies Act 2006 for all tangible assets to be depreciat¢d. In th¢ opinion of the tnJ$tee
coinpliance wilh th¢ standard is nece55ary foi the fiDan¢ial statements to give a true faiT vi¢w.
Depreciation or amortisBtion is onty one of the many factors refle¢ted in the annual valuation and the
Inounl of this which might otherwise have beem ¢harBed cannot b¢ $¢parately identified or
quaniifjed.
Pagelo

T#xaiio
Eveland Liimited is a ¢kn￿lry, is ¢x¢mpt from taxation of in¢ome and gains fthlling within Seciion
478 of the Corporatioii Tax Act 2010 or Section 256 of the Taxaiiort of Chargeable Gains Aci 1992
to the extent they arc applied to 115 chariiable objecrs. No lax charge arises in any of the subsidiary
eniilies included in the charity's accounts due to their policy of gifting taxAhle profits to Ev¢land
Limited e•¢h year.
Deferred tax
Defetyed lax is provided in fvll ii) respecl of ihe tsxation d¢feTred by timing differenc¢5 between
Ihe Ireatmenl of certain irans for taxalion and a¢¢ounting purpo$es. Thc deferred lax balance has not
been discounied.
IDvestmenti
The eoinpany's investments irt subsidiaries are siaied ai ¢osi.
Investments h¢ld for investsnent puwes are slated ai Market Volue.
Investment property 1$ Shown ot most r¢cenl valuation. Any aggregate surplus or dcficil arising from
changes in tnarket value ig transferred to a revaluats.on reserve.
Investh7eni properti¢s ar¢ prop¢rti¢s which are ljeld eith¢r 10 eani rental iiitome QT for Capital
&PPTe¢iatitsn or foT both. Investment properties are recognised initially ai cosi.
PaBell

Voluntary Ineome
Voluntary Income is attributable to th¢ principal acrivity of the companyaLI is earned ¢ntir¢ly
within the United Kingdom.
Investment Jncome & Galns
2025
2024
Interest
150
147
Incoming resoure¢5
2025
2024
Voluntary Income
Rent Receivable
195,346 241.757
Donaiion$ Received
152541
Gain on sale of propeny
loo,000
347,887 341,757
Investment Ineome
Inlerest
150
147
348,037 341.904
Charitsbl¢ a¢iivitie5
2025
2024
Charitsble donations paid
229.500 274.730
Pag¢ 12

Cost5 of gcDcratiDg funds
2025
2024
enses in
Let(in¥ Fee
Insurance
R¢pairs
Legal & Professional
Rates
utred on Investjnent Pr
20,987
8,694
135,069
11,223
237
16,281
7,941
146,063
124,028
176.210
296.269
Governanee eosts
2024
Alldit &, Aeeouniancy fees
Bank Charges
4.920
177
4,920
240
5,097
5,160
Truste¢'s r¢muDer*tioB
The Irustee Aeith¢r re¢eived i)OT waived any emolumenls during the year (2024 - £Nil).
T*ngiblt flxed assels
Inv¢siment
Properties
Cosi or valuation..
At 1st April 2024
Addition
Disposal
996,863
At 3 1st Ma￿h 2025
996.863
Depreciation..
At I st April 2024
Charge for The year
At 31s1 March 2025
Net book vulue..
At 31 sl March 2025
996,863
Ai 31 st Mar¢h 2024
996,863
Pag¢ 13

Cosi or valuation at 31 March 2025 is JTpresented by.
InvestJnen¢
Properties
Valuation in 2025
996,863
996,863
Inv¢sttnent properties are valued on an open market basis as at 31 51 March 2025 by the director and
Trustee.
10. Ettve$tmellts
2025
2024
Holding in Lencily Limited- l OOO/o holding
Holding in Arogol Limited _ IOOOA holding
100
100
99
98
200
197
The charity owns the entii'e issued share ¢api¢al of Lenrity Litnit¢41 and Arogol Limitcd" both b¢ing
property d¢aling and ir]vesthieni companies. The iaxable profits of the subsidiaries are donated to ihe
charity.
I l. Creditors
ATnounts falling due within one year:
2025
2024
Ac¢ruo1s
4,723
4.920
4,723
4,920
12. Revaluatlon reserve
2025
Balance ai l April 2024
112.413
Bolance at 31 March 2025
12.413
The historical cost of freehold land and buildings included a valuation of £996,863 before 2024 it was
£996,863.
Page14