**REGISTERED CHARITY NUMBER: 286986**
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS
**BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Statement of Financial Position**||6||
|**Notes to the Financial Statements**|7|to|10|
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **TRUSTEES**
**TRUSTEES** D Lobenstein A Lobenstein A Y Melinek **PRINCIPAL ADDRESS** 93 Fairholt Road London N16 5EP **REGISTERED CHARITY** 286986 **NUMBER INDEPENDENT EXAMINER** Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS
Page 1
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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).
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
The information is shown on page 1 of the financial statements and forms part of this report
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objects of the charity are to assist an organisation in Israel whose purpose is to promote the Orthodox Jewish religion and Orthodox Jewish religious education.
The charity raises funds in the UK to be primarily, but not exclusively, to support Chazon Ish Institutions in Israel.
## **Public benefit**
The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
The trustees are satisfied with the results for the year. There was an increase in income and the trustees reduced grantmaking accordingly.
## **FINANCIAL REVIEW**
## **Reserves policy**
The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end were £2,817 (2024 - £651).
## **FUTURE PLANS**
The charity plans to continue its activities for the foreseeable future subject to satisfactory income.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is governed by a Declaration of Trust dated 21st April 1983.
## **Organisational structure**
The day-to-day affairs of the company are administered by the trustees. The trustees meet regularly in order to discuss and control its activities. All trustees act on a voluntary basis and receive no remuneration or re-imbursement for expenses incurred by them in the execution of their duties.The power to appoint new trustees is vested in the continuing board.
## **Induction and training of new trustees**
New trustees are appointed based on personal competence, specialist skills and experience. They are inducted into the working of the charity by the current board and are given, in the view of the board, sufficient training to understand the nature of the charity and its working. They are also encouraged to read the Charity Commission's various publications on trustees.
## **Risk management**
The trustees have reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them.
Page 2
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 8 July 2026 and signed on its behalf by:
D Lobenstein - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **Independent examiner's report to the trustees of British Friends of the Chazon Ish Institutions**
I report to the charity trustees on my examination of the accounts of British Friends of the Chazon Ish Institutions (the Trust) for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
E Meyer FCA BSc
Sugarwhite Meyer Accountants Ltd First Floor 94 Stamford Hill London N16 6XS
8 July 2026
Page 4
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025**
|**2025**
**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
110,076
**EXPENDITURE ON**
**Charitable activities**
2
Grantmaking
107,000
Support
910
**Total**
107,910
**NET INCOME/(EXPENDITURE)**
2,166
**RECONCILIATION OF FUNDS**
Total funds brought forward
651
**TOTAL FUNDS CARRIED FORWARD**
2,817|**2024**
**Total**
**funds**
**£**
75,863
174,800
1,830
176,630
(100,767)
101,418
651|
|---|---|
The notes form part of these financial statements
Page 5
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2025**
|**Notes**
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
7
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
8
Unrestricted funds
**TOTAL FUNDS**|**2025**
**2024**
**Total**
**Total**
**funds**
**funds**
**£**
**£**
3,717
1,551
(900)
(900)
2,817
651
2,817
651
2,817
651
2,817
651
2,817
651|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 8 July 2026 and were signed on its behalf by:
D Lobenstein - Trustee
The notes form part of these financial statements
Page 6
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised in the year in which they are incurred and includes irrecoverable VAT which is reported as part of the expenditure to which it relates.
Grants are only recognised in the accounts when paid.
Support costs are those incurred to assist the work of the charity but are not direct charitable activities.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **2. CHARITABLE ACTIVITIES COSTS**
|Grantmaking
Support|**Grant**
**funding of**
**activities**
**(see note**
**3)**
**£**
107,000
-
107,000|**Support**
**costs (see**
**note 4)**
**£**
-
910
910|**Totals**
**£**
107,000
910|
|---|---|---|---|
||||107,910|
Page 7
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025**
## **3. GRANTS PAYABLE**
|**2025**
**£**
Grantmaking
107,000
The total grants paid to institutions during the year was as follows:
**2025**
**£**
Advancement of education
107,000
All grants were paid to Kollel Chazon Ish.
**4.**
**SUPPORT COSTS**
**Governance**
**Finance**
**costs**
**£**
**£**
Support
10
900
Support costs, included in the above, are as follows:
**Finance**
**2025**
**Support**
**£**
Bank charges
10
**Other**
**2025**
**Total**
**activities**
**£**
Sundries
-
**Governance costs**
**2025**
**Support**
**£**
Independent examiner's fee
420
Independent examiner's other fees
480
General expenses
-
900|**2024**
**£**
174,800
**2024**
**£**
174,800
**Totals**
**£**
910
**2024**
**Total**
**activities**
**£**
25
**2024**
**Total**
**activities**
**£**
725
**2024**
**Total**
**activities**
**£**
420
480
180
1,080|
|---|---|
Page 8
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025**
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **6. STAFF COSTS**
The average number of staff in the year was Nil (2022 - Nil).
## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other creditors
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At 1.1.25**
**£**
651
651
**Incoming**
**resources**
**£**
110,076
110,076|**2025**
**2024**
**£**
**£**
900
900
**Net**
**movement**
**At**
**in funds**
**31.12.25**
**£**
**£**
2,166
2,817
2,166
2,817
**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(107,910)
2,166
(107,910)
2,166|
|---|---|---|
## **8. MOVEMENT IN FUNDS**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At 1.1.24**
**£**
101,418
101,418|**Net**
**movement**
**in funds**
**£**
(100,767)
(100,767)|**At**
**31.12.24**
**£**
651|
|---|---|---|---|
||||651|
Page 9
## **BRITISH FRIENDS OF THE CHAZON ISH INSTITUTIONS**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025**
## **8. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
75,863
75,863|**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(176,630)
(100,767)
(176,630)
(100,767)|
|---|---|---|
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2025.
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