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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 01546635 (England and Wales) REGISTERED CHARITY NUMBER: 282386

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

OLLINGHAM LIMITED

DAS Accounting & Partners (UK) LLP 105 Eade Road OCC Building A 2nd Floor Unit 11D London N4 1TJ

OLLINGHAM LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 15

OLLINGHAM LIMITED (REGISTERED NUMBER: 01546635)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and activities for public benefit

The charity's objectives are to further those purposes both in the United Kingdom and abroad recognised as charitable by English law. In furtherance of the aforementioned objects, the charity receives income from its cash deposits, investments and voluntary income from companies connected with the trustees which it utilises in the provision and distribution of grants and donations to organisations that fall within the objectives of the charity.

The charity's principal activities, although not restricted to, are promoting the charitable activities of institutions teaching the principles of traditional orthodox Judaism, and the giving of philanthropic aid to the needy.

The trustees confirm their compliance with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the charity's aims and objectives and in planning future activities.

Grant making policy

The trustees are approached for donations by a wide variety of charitable institutions and organisations operating in the United Kingdom and abroad which accord with the objects of the charity. In making grants and donations, the trustees use their personal knowledge of the institution, its representatives, operational efficiency and reputation. The trustees consider all requests and make donations based on the level of funds available.

STRATEGIC REPORT

Achievement and performance

Charitable activities

During the year the charity has continued its philanthropic activities and has maintained its support of organisations which engage in education, advancement of the Jewish faith and the giving of philanthropic aid. The reserves remain available to organisations which accord with the aims and objectives of the charity. The trustees expect to receive an increase in such demand in future years.

The financial results of the charity are fully reflected in the attached financial statements and the notes thereon.

Income from donations aggregated £489,118 (2023: £489,742) and total grants and donations paid were £474,707 (2023: £743,408).

Financial review Financial position

The financial position of the charity is satisfactory.

As at the balance sheet date, the charity had unrestricted funds of £1,163,148 (2023: £1,141,168).

Principal funding sources

The charity's principal funding sources in the year were from donations from its non charitable operating subsidiaries.

Company Nature of Business Percentage Holding
Laurence Property (Investment) Co. Limited Property Investment 100%
Bluehaven Estates Limited Property Investment 50%
Awardprop Limited Property Investment 50%

Investment policy and objectives

Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit provided any moneys are not immediately required for use in connection with any of its objects. The charity's investment policy is to maximise the income and gains so that its charitable objectives be maintained and expanded.

Page 1

OLLINGHAM LIMITED (REGISTERED NUMBER: 01546635)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRATEGIC REPORT Financial review

Reserves policy

The reserves policy of the trustees is to maintain unrestricted funds, which are the free reserves of the charity, to ensure that it is in a position to continue its on-going grant-making activities and cover contingencies arising from additional calls made upon the charity for the support of organisations in times of need. The free reserves of the charity are considered to be adequate to support anticipated expenditure and is reviewed periodically by the trustees.

Future plans

The trustees plan to continue making distributions in accordance with their grant-making policy and to ensure that the ability to generate sufficient income is maintained to achieve that end.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Ollingham Limited is a company limited by guarantee and has no share capital. Its governing documents are its Memorandum and Article's of Association.

Organisation

The charity is administered by the governors who are the trustees. Every trustee holds office until he/she shall die or shall cease to hold office by virtue of Article 35 of the Articles of Association. The day-to-day affairs of the charity are administered by the trustees whose chairman is Mr I Gluck.

As set out in the Articles of Association the number of trustees shall be not less then three but shall not be subject to any maximum.

The charity may by ordinary resolution appoint a person who is willing to act to be a trustee either to fill a vacancy or as an additional trustee. New trustees are appointed based on personal competence, specialist skills, local availability and from those who are able to promote the charitable activities of the charity. Induction of new trustees into the workings of the charity is undertaken by the current trustees.

The quorum for the transaction of the business of the trustees may be fixed by the trustees but shall not be less than the majority of their number. None of the trustees have any beneficial interest in the charity. All trustees give their time voluntarily and no benefit or expenses were paid to them in the year.

Risk management

The trustees haver identified and reviewed 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 those risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

01546635 (England and Wales)

Registered Charity number

282386

Registered office

105 Eade Road OCC Building A 2nd Floor Unit 11D London N4 1TJ

Page 2

OLLINGHAM LIMITED (REGISTERED NUMBER: 01546635)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Trustees

Mr I Gluck Mrs H Gluck (resigned 30.1.2024) Mrs F Gluck (resigned 30.1.2024) Mr C Gluck Mr Y Friedman Director (appointed 30.1.2024) Mr M Geldzahler Director (appointed 30.1.2024)

Company Secretary

Mr C Gluck

Independent Examiner

Mr Pesach Davidoff DAS Accounting & Partners (UK) LLP 105 Eade Road OCC Building A 2nd Floor Unit 11D London N4 1TJ

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 31 January 2025 and signed on the board's behalf by:

Mr I Gluck - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OLLINGHAM LIMITED

Independent examiner's report to the trustees of Ollingham Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Pesach Davidoff

The Association of Chartered Certified Accountants

DAS Accounting & Partners (UK) LLP 105 Eade Road OCC Building A 2nd Floor Unit 11D London N4 1TJ

31 January 2025

Page 4

OLLINGHAM LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Investment income
3
Total
EXPENDITURE ON
Charitable activities
4
Grants to institutions
Governance costs
Total
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains/(losses) on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2024
Unrestricted
fund
£
489,118
11,514
500,632
474,707
3,945
478,652
21,980
-
21,980
1,141,168
1,163,148
2023
Total
funds
£
489,742
-
489,742
743,408
6,602
750,010
(260,268)
(8,154)
(268,422)
1,409,590
1,141,168

The notes form part of these financial statements

Page 5

OLLINGHAM LIMITED (REGISTERED NUMBER: 01546635)

BALANCE SHEET 31 MARCH 2024

Notes
FIXED ASSETS
Investments
10
CURRENT ASSETS
Debtors
11
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
13
Unrestricted funds:
General fund
TOTAL FUNDS
2024
Unrestricted
fund
£
25,650
611,781
555,368
1,167,149
(29,651)
1,137,498
1,163,148
1,163,148
1,163,148
1,163,148
2023
Total
funds
£
25,650
378,104
759,872
1,137,976
(22,458)
1,115,518
1,141,168
1,141,168
1,141,168
1,141,168

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2025 and were signed on its behalf by:

Mr I Gluck - Trustee

The notes form part of these financial statements

Page 6

OLLINGHAM LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Purchase of fixed asset investments
Sale of listed investments
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2024
£
(216,018)
(216,018)
-
-
11,514
11,514
(204,504)
759,872
555,368
2023
£
(311,625)
(311,625)
(7,096)
7,096
-
-
(311,625)
1,071,497
759,872

The notes form part of these financial statements

Page 7

OLLINGHAM LIMITED

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Interest received
Increase in debtors
Increase in creditors
Net cash used in operations
2024
£
21,980
(11,514)
(233,675)
7,191
(216,018)
2023
£
(260,268)
-
(51,656)
299
(311,625)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.23 Cash flow At 31.3.24
£ £ £
Net cash
Cash at bank 759,872 (204,504) 555,368
759,872 (204,504) 555,368
Total 759,872 (204,504) 555,368

The notes form part of these financial statements

Page 8

OLLINGHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Consolidation

The charity is not required to prepare consolidated accounts in accordance with the Charities Act 2011, and has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the charity and its subsidiary undertakings comprise a small group.

Accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The trustees do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

Income

Income is recognised in the Statement of Financial Activities once the charity is legally entitled to the funds after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Charitable activities

Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include cost of the preparation and independent examination of financial statements and cost of any legal advice to trustees on governance or constitutional matters.

continued...

Page 9

OLLINGHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

General unrestricted funds comprise 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 general objectives of the charity.

Restricted funds are funds subject to specific restricted conditions imposed by donors. There are no restricted funds as at the Balance Sheet date.

Designated funds are funds, which have been set-aside at the discretion of the trustees for specific purposes. There are no designated funds as at the Balance Sheet date.

Investments

Investments in quoted companies are measured at fair value with changes in fair value recognised in profit or loss.

Investments in unquoted companies are measured at cost and subsequently at cost less any accumulated impairment loss.

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
2024 2023
£ £
Donations received 489,118 489,742
3. INVESTMENT INCOME
2024 2023
£ £
Interest income 11,514 -
4. CHARITABLE ACTIVITIES COSTS
CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
(see note costs (see
5) note 6) Totals
£ £ £
Grants to institutions 474,707 - 474,707
Governance costs - 3,945 3,945
474,707 3,945 478,652

continued...

Page 10

OLLINGHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

5. GRANTS PAYABLE

GRANTS PAYABLE
2024 2023
£ £
Grants to institutions 474,707 743,408

All grants and donations were paid to charitable institutions for the advancement of religion and education and relief of poverty.

The composition of donations is shown below.

£
Mifal Hachesed Vehatzedokoh 90,000
Acheinu Cancer Support 50,250
United Talmudical Associates Ltd 44,000
Care All Limited 38,000
Tevini Limited 23,000
Lehachzikom 20,400
United Talmudical Associates Ltd 15,000
Chasdei Chaim Moishe 15,000
Other donations £15,000 or less 179,057
474,707

6. SUPPORT COSTS

SUPPORT COSTS
Governance
Management Finance costs Totals
£ £ £ £
Governance costs 498 336 3,111 3,945
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2024 2023
£ £
Independent examiner's fee 1,800 1,800

7. NET INCOME/(EXPENDITURE)

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

continued...

Page 11

OLLINGHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

9. STAFF COSTS

There were no staff costs for the year ended 31 March 2024, nor for the year ended 31 March 2023.

10. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Shares in
group
Unlisted
undertakings
investments
£
£
COST LESS IMPAIRMENT
At 1 April 2023 and 31 March 2024
18,504
7,146
NET BOOK VALUE
At 31 March 2024
18,504
7,146
At 31 March 2023
18,504
7,146
Totals
£
25,650
25,650
25,650

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Subsidiaries

Laurence Property (Investment) Co. Limited

Registered office: 105 Eade Road, OCC Building A, 2nd Floor, Unit 11D, London, N4 1TJ Nature of business: Property Investment

Nature of business: Property Investment
%
Class of share: holding
Ordinary 100
31.3.24 31.3.23
£ £
Aggregate capital and reserves 2,308,691 2,297,588
Profit/(loss) for the year 56,103 (61,578)

Bluehaven Estates Limited

Registered office: 105 Eade Road, OCC Building A, 2nd Floor, Unit 11D, London, N4 1TJ Nature of business: Property Investment

Nature of business: Property Investment
%
Class of share: holding
Ordinary 50
31.3.24 31.3.23
£ £
Aggregate capital and reserves 3,572,235 3,575,183
Profit/(loss) for the year 161,552 (237,387)

Rightway Property Trading Limited

Registered office: 105 Eade Road, OCC Building A, 2nd Floor, Unit 11D, London, N4 1TJ Nature of business: Property Trading

Nature of business: Property Trading
%
Class of share: holding
Ordinary 100
31.3.24 31.3.23
£ £
Aggregate capital and reserves 1 1

continued...

Page 12

OLLINGHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

10. FIXED ASSET INVESTMENTS - continued

Fieldway Property Trading Limited

Registered office: 105 Eade Road, OCC Building A, 2nd Floor, Unit 11D, London, N4 1TJ Nature of business: Property Trading

Nature of business: Property Trading
%
Class of share: holding
Ordinary 100
31.3.24 31.3.23
£ £
Aggregate capital and reserves 1 1

Associated company

Awardprop Limited

Registered office: 105 Eade Road, Occ Building A, 2nd Floor, Unit 11D, London, N4 1TJ Nature of business: Property Investment

Nature of business: Property Investment
%
Class of share: holding
Ordinary 50
31.3.24 31.3.23
£ £
Aggregate capital and reserves 13,325,599 13,210,699
Profit for the year 522,106 405,959

The above reflects the charity's share of the aggregate capital and reserves of its associate company as at 31 March 2024 and as at 31 March 2023.

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Loan debtors
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Accruals and deferred income
2024
£
611,781
2024
£
27,551
2,100
29,651
2023
£
378,104
2023
£
20,358
2,100
22,458

Included in other creditors is an amount of £24,985 (2023: £20,357) due to F.F.F. Estates Limited, a company of which the directors are trustees of the charity. The loan is interest free and repayable on demand.

continued...

Page 13

OLLINGHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. MOVEMENT IN FUNDS

At 1.4.23
£
Unrestricted funds
General fund
1,141,168
TOTAL FUNDS
1,141,168
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
500,632
TOTAL FUNDS
500,632
Comparatives for movement in funds
At 1.4.22
£
Unrestricted funds
General fund
1,409,590
TOTAL FUNDS
1,409,590
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
489,742
(750,010)
TOTAL FUNDS
489,742
(750,010)
Net
movement
in funds
£
21,980
21,980
Resources
expended
£
(478,652)
(478,652)
Net
movement
in funds
£
(268,422)
(268,422)
Gains and
losses
£
(8,154)
(8,154)
At
31.3.24
£
1,163,148
1,163,148
Movement
in funds
£
21,980
21,980
At
31.3.23
£
1,141,168
1,141,168
Movement
in funds
£
(268,422)
(268,422)

continued...

Page 14

OLLINGHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

14. RELATED PARTY DISCLOSURES

Other than disclosed elsewhere in the financial statements, no transactions with related parties were undertaken such as are required to be disclosed under FRS102.

Page 15