COMPANY REGISTRATION NUMBER: 1604037 CHARITY REGISTRATION NUMBER: 285420 BRUSINILL LIMITED Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 COHEf4 ARNOLD Chartered accountants New Burlington House 1075 Finchley Road LONDON NWI I OPU
BRUSHMILL LIMrrED COMPANY LIKrrED B Y GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 PAGES TTUStees' annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income aDd expenditure account} Statement of financial position Notes to the financial statements Ito3 7toll
BRUSIIMILL LIMITED COMPANY LIMITED BY GUA114NTEE TRUSTEES, ANI¥UAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 IVIARCH 2025 The trusiees, who are also the directors for the purposes of company law. present their report and the unaudited financial statements of the charity for the year ¢nded 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Brushmill Limited Registered ehgrity name Charity rtstration number Company registration number 1604037 Prin¢ipal office 76 Faitholt Road London N16 5HN 285420 Reglstered office New Burlington House 1075 FiKhley Road London NWII OPU The Trustees MT C Getter Mrs E Weinberger Mr J Weinberger Mrs M Getter Compamy secretsry Indep¢ndent examiner Asher Sternlicht FCA Cohen Arnold New Burlington House 1075 Finchley Road LONfx)N NWII OPU STRUCTURE, GOVERNANCE AND MANAGEIVIENT The Charity is constituted as a Company Limited by GLwantee. and is therefor¢ governed by its Memorandum and Articles of Association. The Tn]stees administer the day-to-day affairs of the Charity. All Trustees give their time voluntsxily and M benefit or expense was paid to them in the year. It is not currently the intention of the Trustees of the Charity to appDiTht new Truste. Should th¢ situation change in the future. the Trustees will provide suitable recruitment Iraining and indu¢tion procedures. IUSK MANAGEMENT The Trustee5 hav¢ identified and reviewed the major risks to which the Charity is expose(L in particular those relating to the operations and finances of the Charity. and are satisfied that th¢ systems are in place to manage those risks.
BRUSHMILL LtMITED COMPANY LIMITED B Y GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVJTIES The Charity's objectives, as defined in its governing diKument, are the advancetnent of religion in accordanee with the orthodox Jewish faith, the relief of poverty and such other purposes as are recognised by English Law as ¢harilable. To achiev¢ these objects. Ihe Charity utilises its income to make grants and donations. The Trustees confinn their compliance with the duty to have due regard to the public benefit guidance published by the Clwity Commission when reviewing the Charity's aims and obj¢¢tives and in planning fire activities. ACHIEVEMENTS AND PERFORMANCE The Charity made grants totslling £218.987 {2024= £260,733) to other Charities. The benefits that these Charities provide include: Financial support to the poor. Relief of sicknes5 and disabilities. Jewish edurdtioll and places of worship for the Jewish community- FINAIYCIAL REVIEW The financial sItIon of the Charity is satisfactory. Th¢ Charity's Financial Statements show a net surplus of £64.567 (2024.. net deficit of £9,221) for the yeAr and total surplus of £44,221 (2024.. total deficit of £20,346). Voluntary income during the year amounled to £289,474. Total resow¢es expended were £224,907. The financial Tesults of the Charity'5 activities for the year to 31 MaTch 2025 are fully reflected in the attached Financial Statements together with the Notes thereon. GraDt making policy The Trustees are approached for donations by a wide variety of charitable institutions DFEfdting in the United Kingdom and abroad. The Trustees consider all requests which they receive and make donations based on the level of fun¢l8 available. Invest¢1 Policy and Objectives Under the Memorandum and Articles of Asswiati0 the Charity h&s the power to rnake any investments which the Trustees see fit provided any monies are not immediately required for use in connection with any of its objects. The Charity's investment policy is lo maximise its income and gains so that its charitable objective be maintained and exydnded. However, having regard to liquidity requirements, the Trustees have also operated a policy of keeping available funds interest bearing deposit account. SMALL COMPANY PROVISIONS This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
BRUSHMILL LIMrrED COMPANY LIMITED BY GUARANTEE TRUSTEES, AIYNUAL REPORT (INCORPORATJNG THE DIREoR's REPORT) YEAR EIYDED 31 MARCH 2025 The twstees. 91ual report was approved on . trustees by.. M Getter Charity S¢cretary
BRUSHMILL LIMITED COMPANY LIMITED B Y GUARAIYTEE INDEPE1wE EXAMINER'S REPORT TO THE TRUSTEES OF BRUSHMILL LIMtTED YEAR ENDED 31 MARCH 2025 I report to the trustees on my examination of the financial statements of Brushmill Limited ('th¢ charity,) for the year ended 31 March 2025. RESPONSIBILITIES AND BASIS OF REPORT As the trusl¢es of the cotnpany (and also its ditorS for the purposes of company law) you are Tesponsible for the preparaiion of the financial statements in a¢¢ordan¢¢ with the requirements of the Companies Act 2006 (Ihe 26 Acl.). Having satisfied myself that the a¢counts of the company are nol required to be audited under Part 16 of the 2006 Act and are eligibl¢ for independent examination, I report in respecl of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Acl')- In carrying out my examination I have followed the DirectiOD5 given by the Charity Commission under section 145(5Mb) of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT Since the charity's gS income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. l ¢onfimi thai l am qualified to undertake the examination because I am a rnember of the Institute of Chartered Accountants in England and Wales OCAEW). which is one of the listed bodies. I have completed my examination. l ¢onfirni that no matt¢rs have come to my attention in connection with the examination giving me use to believe.. counting records were not kept in respect of the ¢harity as required by section 386 of the 2006 Act,. or the financial statements do not accord with those re¢ords' or the financial statements do not Comply with the accounting requirements of section 396 of the 2006 Ad other than any requirement that the accounts give a 'true and faiv view which is not a matter CODsidered as part of an independent examinatio or the financial statements have not been prepared in COrdanCe with the methods and principles of the Statement of Recommended Practice for accotmting and reporting by harities applicable to charities preparing iheir accounts in accordance with the Financial Reporting StaIard appli¢able ill 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 ix drawn in this report in order to enable a proper UnderStdIng of the accounts to be re&ched. Asher Sternlicht FCA Cohen Arnold Independem Examiner New Burlington House 1075 Finchley Road LONDON NWII OPU Zc Zo
BRUSHMILL LIMITED COIVIPANY LIMITED BY GUAIL4NTEE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPEIYDITURE ACCOUNT) YEAR EY4DED 31 MARCH 2025 2025 Unrestricted nds Total fuDds Total fimds 2024 Note Income and endowments Donations and l¢gacies Total income 289,474 289,474 257,260 257.260 289.474 289,474 Expenditure Expenditure on Chilable activili¢s Totsl expenditure (224,907) (224,907) (266,481) (224,907) (224,907) (266,481) Net in¢om¢l(expenditure) and nel movement ill funds 64.567 64,567 (9,221) Reconciliation of fullds Total funds brought forward Totsl funds carried forwird (20,346) 44.221 (20,346) 44221 (11.125) (20,346) The stalement of financial activities includes all gains and losses tecognised in the year. All income and ¢xp¢nditure derive from continuing aotivities. TILt llotes on PAges 7 to IJ forjn part of these fillan¢i*l staternetht
BRUSHMILL LIMITED COMPANY LIMtTED BY GUAIL4NfEE STATEMENT OF FINANCIAL POSITION 31 MARCH 2025 2025 2024 Nott Current a55ets Cash at bank and in hand 4&691 Creditors: Amounts falling due within one year Net ¢urrent Sets 12 (2,470) (20,346) 44,221 (20,346) (20.346) Total assets less Current liibllltles 44,221 Funds of the charity Unrestricted funds 44,221 44,221 (20,346) (20,346) Totsl ¢harity funds 13 For the year ending 31 March 2025 the charity was entilled to ex¢mption from audit under section 477 of the Companies Act 2006 relating to small companie5. Directors, responsibilities: The members have not qUIred ihe company to obtain an audit of its financial statements for the year in question in accordance with section 476. The dir¢ctors acknowledge their yesponsibilities for complying with the requirements of the Act with resp¢ct to accounting records and the preparation of firmjcial statements. These financial statements have Ixen prepared in accordance with the provisions appli¢able to companies subject to the small ¢ompanies' regime. These financia] statements were approved by the board of trustees and authorised for issue on 2¢ JrnJbALy. k?fv and are signed on behalf of the board by.. Mrc Trustee ett Mr J WeiDberger Tte¢ The on pltes 7 to 11 form part of these finoneial St#ttMets.
BRUSHMILL LIi¥fffED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 GENERAL INFORMATION The charity is a public benefit entity and a private company limited by guarante< registered in England and Wales and & registered ¢harity in England and Wales. The address of the registered office is New BuTlington House, 1075 Finchley Road. London, NWI I OPU. STATEMENT 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 Ire12nd', the Statement of Recommended Practice applieable to charities preparing their ac¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Iland (FRS 102) (Charities SORP (FRS 102)) and the Companie5 Act 2006. ACCOUNTING POLICIES Basis of preparation The financial statements have been prepared on the historical cost basis. as modified by ihe revaluation of certain financial assets and liabilities and inv¢sknent PToperties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the funclional currency of the entity- Golng concern There are Do material uncertatnties &bout the charity's &bility to continue. JudgemeDts and key sources of e5timatioD uncertainty The preparation of the financial statements requires managernent to make jUdgernen estimates and assumption5 thit affect the amounts reported. These estimales and judgements are continually reviewed and are based on experkence and other factors, i]uding exFGtaÉions of future events that are believed to b¢ reasonable under the circumstances. Fund accountlng Unrestricted funds are available for use at the discretion of the trnstees to further any of the Charity's purposes. Incoming resources All incom¢ is included in ihe statement of financial activities when entitlement has passed to th¢ charity. it is probable that th¢ economic benefits ass{lated with the transaction will flow to the Charity and ihe amount ran be reliably measured. Income from donalions or grants is recogmised when there is evidenc¢ of entitlement to the gift, receipt is probable and its amount can be measuted reliably.
BRUSIIMILL LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (o)nllttuedJ YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Resources expended ExFenditure is reCOgned as 500n as there is a present obligation cornmitting the Charity to pay out resources. it is probable that a transfer of economic benefits will be requitred in settlement and the amount can I rneasured or estimated reliably. Sllpport costs Supy)rt costs are those ¢osts which are ¢ommon to all areas of the organisation. These are all(Kated across all areas of activity on the basis of the Thurnber of service LLsers for each activity. GoY¢rn2nce costs Governance costs are associated with the governance arnngements of the Charity and relate to the general rnnning of the charity- These costs include audit. legal advice for Tn]stees and costs associated with MeIng constitutional and statutory requiremenis su¢h as th¢ cost of Trvst¢e meetings and the preparation of the statutory accounts. Financial In$trumeDts A financial asset or a financial liability is Tecognised only when the entity becomes a party to the contractual provisions of the instrument. Basic f]nancial instruments are initially recognised at the amount receivable or payable including any ttlated transaction costs, unless th¢ arrdngement wnstitutes a fncIng transau10 where it is recognised at the present value of the futUTe payments discounted at & market rate of interest for a similar debt instrutnent. Current OSS¢ts and current liabilities are subsequently mwured at the cash or other consideTation expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. LIMITED BY GUARANTEE The company is limited by guarantee. DONATIONS AND LEGACIES Unrestricted Tot?1 Funds Unrestricted Total Funds Funds 2025 Fun(ts 2024 Donations Voluntary don&lions reIved 289,474 289,474 257,260 257,260 No ¢onditions were attached to any donatio.
BRUSHMILL LIMITED COMPANY Llll(rrED B Y GUARANfEE NOTES TO THE FINAIYCJAL STATE11Wrs {ts)IJtht) YEAR ENDED 31 MARCH 2025 EXPENDITUKE ON CHAIUTABLE ACTIVITIES BY FUND TYPE Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Education, Furtherance of J¢wAsh Religrion and Alleviation of Poverty Support costs 218,987 5,920 218,987 5,920 2¥907 260.733 5,748 266.481 260.733 5,748 266.481 224.907 EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE Grant fu1]ng of activities Supp)rt costs Totsl funds 2025 Total fund 2024 Education, FurthetwKe of J¢with Religion and Alleviation of Poverty Governance costs 218.987 218,987 5,920 260,733 5,748 266.481 5,920 5,920 218,987 2U907 ANALYSIS OF GRANTS 2025 Grants to institutions Friends of Boyan Tnjst Zoreya Tzedokos Yad Shlomo Trnst VHLT Ltd Bels Ruchel D'satmar {London) R¢b Shayale's Tzeduk¢ Bait Litnud V¢hesed Chevras Mo'oz Ladol Amud Halzdokoh Trust Friends of Wiznitz Ltd Mifal Tzedoko V'chesed Shemtov Charitable Trust Other donations less than £5,0 50,560 2&485 1&630 Is0 13,860 11,750 10,000 8,710 8A190 5,1100 5,000 5,1100 41,902 Total grants 21&987
BRUSHMILL LIMfTED COMPANY LITrtrrED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENfs (confiuH YEAR EIYDED 31 MARCH 2025 Ir4DEPENDENT EXAMINATION FEES 2025 2024 Fees payable to the indep¢ndent examiner for: Independent examination of the financial statements 2,280 2280 10. AFF COSTS There were no employees during the year. 11. TRUSTEE REMUNERATION Af4D EXPENSES No Trustees have been paid any remuneration or received any other benefits from the ChIly. 12. CIIEDtTORS: amounts falling due within one year 2025 2024 Bank loans and overdrths Other creditors 15,677 4.669 20.346 2,470 2,470 13. ANALYSIS OF CHAIUTABLE FUNDS Unrestrlded funds At l April 2024 At 31 Mor¢h 2025 Income Expenditure General fjjnds (20,346) 289.474 (224.907) 44221 At l April 2023 At 31 Morch 2024 Income Expenditure Genet21 fjJnds (11.125) 257,260 (266.481) (20,346) io
BRUSHMILL LIMTTED COMPANY LIMrrED B Y GUAIL4NTEE NOTLS TO FINANCIAL STATEMENV6 (ewllR4ed) YEAR ENDED 31 MARCH 2025 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Tot#1 Funds Funds 2025 CuTrenl assets Creditors less than l year Net Assets 46,691 (2,470) 44,221 46,691 (2,470) 44221 Unrestricted Total Funds Funds 2024 Current &ssets Creditors less than l year Net 8&sets (20,346) (20.346) (20,346) (20.346) 1% RELATED PARTIES Donations received includes amounts aggregating £289,474 of donations from companies connected to the Tnjstees. No conditions were attached to any of the donations. li