Registered Charity No 284448 (England and Wales) MOSHAL CHARITABLE TRUST Financial Statements For the year ended 31 March 2024 SEFfoN YODAIKEN & CO CHARTERED ACCOUNTANrs Fairways House George Street Prestwich Manchester M25 9WS
•The Moshal Charitable Tnt• Trustees Report For the year ended 31 March 2024 The Moshal Charitable Trust is constitea by Deed of Trust and is a registered charity, number 284448. Its address is at New Riverside House 439 LA)wer Broughton Road Sal£ord M7 2FX. The charity trustees during the year are: Mr. D. M. Halpern Mrs. L. Halpern Joshua Halpern Samuel Halpern The obiects of the charity are to make donations to charitable and educational institutions. The administration of the trust is carried out by the Trustees. The income of the charity is received by way of Gift Aid, donations, interest, rent and dividends. Frfr. D. M. Halpern TTUStee FOT and on behalf of the Trustees 17 December 2024 Pag¢ I
•The Moshal Charitable Trust• Independent Examinds Report to the Trnstees of the Moshal Charitable Trnst For the year ended 31 March 2024 We report on the accounts of the Trust for the year ended 31 March 2024, which are set out on pages 3 to 5. Respective re8pon8ibilities of trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts. You consider that the audit requirement of section 144 of the ChltieS Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Direction5 given by the Charity Commissioners under section 145{5)(b) of the Act, whether particulaT matters have come to my attention. Basis of independent einerf8 report My examination was carried out in accordance with the GeneraI Directions given by the Charity Commissioners. An examination includes a review of the accouniing records kept by the charity and a compari50n of the accounts presented with those record5. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would required in an au(lit, and consequently do not express an audit opinion on the view given by the accounts. Independent examxnerfs statement In conneciion with my examination, no matter has come to my atiention.. (l) Which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the Actr, and to prepare accounts which accord with the accounting records and to comply with the accounting requirement of the Act have not been met. or (ii) (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr. S. Yodaiken SEFTON YODAIKEN & CO CHARTERED ACCOUNfAN15 Fairways House George Street Prestwich Manchester M25 9WS 17 December 2024 Page 2
•The Moshal ChaTitable Trust• Statement of Financial Activities For the year ended 31 March 2024 2024 2023 Iffc¢nne resour¢£s Voluntary income Investllnt income 46,989 57218 Total incoming resources 57218 Resour expendtture Charitable distribution Governance costs 145,842 1,103 142557 1,116 Totsl resources expended 146,945 143,673 Net deficit for the year Balance bn)u8ht forward {79,956) 68159 (86A55) 768,014 Balance carried forward
1,603 681,559 Pag¢ 3
•The Moshd Charitable TTUSt• Balance Sheet as at 31 March 2024 2024 2023 Current assets DebtWS Investsnents Cash at baj o,otn 129,784 262,942 230mi 129,784 343,619 622,727 (278) Creditor&. due in one year (999) 622A49 702,405 UntEStrA¢ted Funits Settled capital Capital account Incon account io io 2036 681,559 601,603 622A49 702,405 Approved by the Tntstees on 17 December 2024 and signed on their behalf Mr. D. M. Halpern Trustee Page 4
•The Moshal aiaritable Trust• Notes to the Financial Statements For the year ended 31 March 2024 L AccountAng Policies These accounts have been prepared under the histhical c()$t convthtion and in accordance with applicable accounting standards and the charities statement of Teconunended practise on accounting by ChtieS (Charities SORF FRS 102) and the Ctwities Act 2011). I Voluntary Income 2024 2011 Donations received 20.0(X) 3. Investment income 2024 2023 Bank interest received Dividends receed £989 1,218 56,000 46,989 57,218 Gift of 6hare5 The charity £tea 5 shares of its inve5tnient in E1dernUnt Ltd (CRN 0157(B13) to DAG arAtsble Trus¢ ehaLity gIstratiOn number 29)020. 5. Governance c08ts 2024 2023 Accountancy Bank interest and charges 990 113 126 1,103 1,116 6. Investment Investment In property B/F DiSW]S 129,784 C/F 129.784 7. Tr¢ee$ No Temuneration was pd and no expenses reind)ur8ed to the Trustees during the year. Page S