C&H Association Limited C'ompan). limitLd b}. gliardntee Annual Report and Financial Siatemenls For year ended 31 March 2024 Cliartly Registration Numbei 01696892 Company Number 287082
nd H Association Limited (. c)nipai)I limited by" giu(iranlL¢ FINANCIAI. STATEMENTS FOR YEAR ENDED 31 MARCH 2024 Page I Contents Charitl, Informaticin Report of the Directors/Tru%teL's Ind¢penilcnt F..xaminer's Rewil Statcmenl ot. rii)¢iiicial ALtii'ilie Stat¢mcnt of financial position Notes forJnii)g part of ilie fiiiancial staiein¢nts 9- 10 Detailcd profil and loss aLlOUlIt and SiatLinenl of financi<il actii'ities
C. and H Association Limited Conipany limited bs, guarantee I IN.4NCIAL STATEMENI-S FOR YI.-AR ENDED 31 MARL H 2024 Page 2 C.'harity Information Board uf Trustee$ C Berg)L'r . DirLetor/Trustee M BirgLr- Directorfl rusieL H BergyLr- Director/Triistec Registcred OffJ¢c t Floor Ili)it l Grosveiior Way London N16 6EJ Chariti. Number 287118, CompanTr Regi4tration Number 016()6892 1l.'ngland ai)d Wales) Acciiuntant$ Rothfeld & Lo M¢dcar 14ousc 149A Sianif()rd Hill L.ondoii, N16 SLI. BAnkers BarclaNs Elcliik Pl.C' Mi le End &. B()i% Group Loiidon EI 3DA
and H Association Ltmited Conipany" limited bj. giuaranlee I.INANCIAI. S'I'A"I"EME.-NTS FOR YI.-AR F.NDFD .31 MARL14 2024 Page 3 Ri'port of the Directorsrfrustees "Flie DirLCtI)rsl'l ru5tee% haiL' pleasiirL' in presL"iiting their Report and Financial Statements of ihe CoinpanylL hdrit). lor ihL' )'e2r uiidcd 31 March 20?4 Tlie Directors/"Iriistee% have adoplcd the provisions of the Charities SORP (FRS 102) 2019 in preparing tlie annual report diid liiianiial st41tements of the Charity. The Tru.qtec5 in ol'fice throu¥ihout th¢ yL'dr i¥¢re Mr C. Berger. Mr M. Berger & Mrs H. Berger. All truqtces give of tlieir liini IrLelN dnd no Iruslee remuneration was paid in the year. Reference and Ailministration RL.feren¢c nd AdIllinistralioii deiails dre sho in ihe sihcdule of members of the board and professional advi%Lrs on pa¥e ? of tlic fiiian¢ial Statements. Structllre goi'ornance 3ind manaivement C&H Associatioii l.iinited is a Lolllpdni liinited b), guarantee incorporated on 3 Fcbruary 1983 aiid is goi'emed bv it% metnor<induiii aiid artlLles of association. The Dircctorsrfrustees are resp(Insible for IhL governance of the organisation and are aciive in all operationc21 aspL'cts of slratebiiL Illdllcl()L'in¢ni. M7 jor pc)licv decisii)ns arL decided at full dirL'ctors'/ Trustees, InLctlllb?S. Principa)l ActiTrity The prillcipal activity of the C()IllPilll) diiring ilie vear was that of giwin¥ grants lo charitabl¢ institiitions. Charitable Objects are: The cliJriti was ¢ldbli%hed lo fiirtl)Lr hoth in tlic Llniled Kin¥doni aiid abroad those piirpos¢s rccob)iii%¢d ds Lliai-itable bfv F.Ilbl ish l.dM'. Til achicve tliese obj¢Lts. (lie CliaritN' utilises its inc()mL to makL grants diid doiiatlolls 111¢1] clre in a¢Lordaiic¢ ith the guidanc¢ of ihe Cl)arity' Conimission relattng to l)ublii Beiielii.
C and H A5soeiation Lin)ited C'onipan)". limited by gJUiiranlee FINANCIAL S I"ATEMENI"S FOR 11-.AR EN'DF.D 31 MARCH 2024 Page 4 Report of thL. Directot3rrruslees (continued) Achioi'ements The c'harity reLeii'ed giift% and di)naiii)ns iii ilie Near for its operationq - £34,044 (2023 £18.0601 Durinq the l'ear. ili¢ Cuiiipaiii LiaN'L £106.64412023- £38.5121 iii grants. The Compan), receives appliiatioiis li)I' LTrai)ts. ,1)iCh ire c(¥11gidLred bs, th¢ board. The Cliaritable doi)aiions tnade ilent to fiirth¥r Ilie g)oals and objcctives of tlie C harily. Donations w¢nl to orbsanisation% and ii)stitulion5 iniwoli'¢d in onhodox Jewish religious education, social welfare ell Grdnts are onl) made iipon a uiiaiiinious decisioii b). the board. Tlie r¢siilts and finaiicial positioii al'e shoi¥'i) iii the dLcounts. The Charity's income is suffi¢ieni to fund its i)bligations. Tlie Tru4ieLS have identified the major risks the charitable vompany is exposed to and systems have been LStablished to mitigatc thcse risk%. Public benefit Iii settiiigi our objiLtIVL$ 42nd pliiiiniii(J iiur actii ille% the Trustees hai'e gNiv¥n cdrLful coiisideraiion to tlie Charitj Coinmissioii's g¢nLral u)uiddiiLe on publil benefit and in partlLular lo its supplementarv public b¢nLfit bjiiidancc 01) fee_Lliar(yji)o. l-liis r¢port lias h¢en prLPdJ'¢d takinl-y advaiitagwc of the qpecial exemptions applicable to small Coinpanies ndcr Pclrt 15 ot. tlie Coinpai)i¢s ALI ?0116. Contliiued
C" 2nd H Association Limited Company limited by guarantee riNANCIAI. S'I"ATEMENTS OR YI.-,IR F.NDED .31 MARCH 2024 Page 5 Report of the DirectorsfTrustees {continued) Tlie re¢ipiei)t% c)f c)ur SLfi ILL'S LC)ntii)Iioiisl J e.xprL"ss their appreLiatioii and admiration to all m¢mhers of tl)e publiL tlidi assist u% iii dLI ii'criiig) i iial serviLes. Investment poliev and returns Under the mem()randuin and aiticle% of association. the charity" has the power to make any investment hich the tru%t¢es see fit. Resen'es PoliLI" "rhe trustecs rerain rcsLfvLS as iILcessarv and wh¢re dppropriale. consolidate funds in order to enable tl)e Ll)c2rlt. io tncet fLiiur¢ neLds or io niake more substantial grants lihich they leel to be appropriaii.. Responsibilities nf the Direetnrsfl'rustees Compans l.aw requircs the directors to prepare linancial statements for each financial year which give a true and fair I'le c)f tlie slate of afiairs i)f tlie cliarily as dt tlie Balance sheet date. and of its iiicomii)g resoLirics. iiicliidisig iiiLoin¢ dnd expenditure for the financial ycar. In preparing thos¢ finanLial staiem¢iits, tli¢ Directorsrfruslees shoiild follow best practice and Select suitable accc)untiiig i)uliciL's and apply them ¢onsistentl}'. b. make.jiidgiiieiits aiid estiinalts that are r¢asoiiable <2nd prudcnl. e. Folloi ippl iLabl¢ <lLLouiiliiig sldiiddi'ds aiid the Charities SORP, disclosiiig and explaining an) depanLirLs tlic liiiaiiLial slcllLITients. d. PrepaiL the tiiianLial statLnieIits iiii ihe gjoing concern basis uttless it is inappropriate to assume that the ¢l)aritv ill iontinue in operation. The DirectnrslT'riistees are rLsponsible fur maintaining proper accounting records which disclose .1th rLa%i)nablL 1( cLiiraLy cil iii), tinit, the finanLial position of the charity and to enabl¢ them as Direct()rs1 I ruslees tc) L'iisurL' Ili¢ii Ihe tinancial statements ¢ompl)' with the Company Law. The Directorsl'frustees are d150 respnnsible for safeguardii)g the charilv's asscts and hence for tsking reasonable step% l()r the prei'Lntii)n aiid dcteciion nf fraiid aiid other re&7iilarities. Appr(Ived b! I'he l)irectorsll ru5tees on 30 January 2075 C. BergF¢'r- TrLJSteLI Direcior
C and H Association Limited C'ompan! limited by guarantee riN,INL IAL STATEMENI S FOR YI.-AR ENDED 31 MARCH 2024 Pag¢ 6 Independent F.xamiller's Report to the Trustees l Direetors We report on tlie fiiiajicial stalements of Fiiiegrant Limited for th¢ year ei)ded 31 March 2024. RespectiTr'e Respon%ibilit?£'s of Tru$tL'cs Examiner The cl)arilv's IriisiL'L% are responsible for the pr¢paration of the acLounls. The charity's truqlees consider thal ali audil is noi required f()r tliis Ne8r uiider s¢ition 144 of the Charities Ali 2011 {the Chariiies Act} and tliat an indepLndint exaniinatioii is 1)cLded. li is ni). responsibi lili to.. ¢xaniiiie IhL' aci()uiitS Linder %¢Llioii 145 Ol-lhe Charities Acl, to tollvii the pri)cL'dures laid dui¥'n in ihe general Direciions given b! the Charity Commission {under seLti()n 145(5Mbl of ih¢ Chic riiils ALt. and to state whether Pilrticiilar nicltlL'I's Ii£ll'e conie lo niv atteiition Basis of Indepcndl'nt Examiner's Rei)i)rt M) examination M as carried out iii aLcurddllLe w ith giLnenl Directions given bi, the Charity Comwnis5ion. An examiiiation incliides a re%'lL. ol'tliL a¢Loun(iiig) r¢¢ords kept b). Ihe charity and a comparison of tli¢ a¢¢ounts present¢d ii'itli tl)0s¢ rccL)rds. It alsv inLludes coiisideration of ans iiniisual items or disclosiireg in ihe accoLilli%. and SLekiiiiT eXI)laii:ItiLlllb Ii-(Iiii tlie trustee% concerning anj. siich matter8. 'fhe procedlires undcnakeii di) not provide all IliL ewidLii¥¥ tliat M ould he rcquired in an audit. and con%equcntl>' no opinion 1% giN'en a4 t() IicihLr tl)¢ aLcouiits pre%LlIt a 'irue ai)d fair and ihe report is limii¢d to those matters set out in the siatemeiit beloNI. In connection i¥'iih In ex2 Illillatioi). nci iiiJiter hds Cotne to m), attention. .liicli giLS mc reasoiiabl¢ iaiise to beli¢ie Iliat in. an!. material respeil. thc requiremLnts'. to keep ¢1ClOUlltlllbY reic)rds in a¥Loi'dai)ce w'ith 5cclion 130 of the Charities Act; and to pr¢pare aLcount% wl)iLh accord i¥'iih IhL accounting records and comply with the accounting requir¢iiienis of the CharitiLs Act haN"e iiot been IllLt: oi. 2. to i%,hich. ii) niN upiiiion. attentioii %liciuld be dra¥¥'n in ()rd¢r to cnablc a proper understanding of the acLOUI)ts to be reaLhid. Roilif¢ld & Co McdL<ir I li)us¢ 149a %taiiitL)rd Hill London N16 iL.L Date 30101120?5
C and H A8sociation Limited C ompany liniited by giuarantee riNANC'IAL STATEMENTS FOR YEAR F.NDED 31 MARCH 2024 Page 7 Statement of Financial Activities Inc(Ime ai?d expei)diture a¢¢ount For the Ycar ended 31 March 2024 Unrestricted Unrestricted INCOMING RESC)IIRCF.S InLoine 34.044 18,060 34.044 18.060 OUTcoifiG RF.gOLIRCF.S c.haritable expenditure Grants made Admini%traiion (106,644) (1.399) (38,512) 17781 (108,043) {39.290) Net surplusl(deficil) funds for year (73,999) {21,230} Funds brought fonY#nl 307,?69 328,499 Funds ¢aTried forward 233.?70 307.?69 Tl)ere were no othLr reCi)gnised giiins or li)55es
C and H Assoeiation Limited Conipany limited b! guaranlee I'INANLIAI. STATEMENTS FOR I'F.AR b.NDED 31 MARCH 2024 Page 8 St41emenl of financial positio At 31 March 2024 Unrestrieted Unrestricted 2024 2024 2023 2023 Fixed Assets Investments 580 580 580 580 Current Assets Debt()rs Cash at Bank ai)d in haiid 300.924 8.164 309.088 3011,924 17.715 318,639 Creditors Aii)ounts du¢ i¥ iihin on¢ K'ear (76.398) 111,9501 Net Current Asset. 232,690 306.689 Net A.4%et5 ?33.270 307.269 -4Lcumulated Fullds RestrictLd UiirestriLted 233,?70 307.?69 307.269 In dpprovingi tl)¢se fiiiai)cial %laii'mciils s dirLClc)rs of the cotnpanv we l)ereb)' conlirm.. a. thai fnr IhL' N'ei£ r stated abc)VL tlie conipany was entitled io the exemption conferred by S¢¢tion 477 of the Companies Act ?006 that no noiiLe Tria been dcposiied at the registered office of the compai)y pursuant to Sectioi) 476 reque4tingT that cin audit bL L()noliictcd tor the j.ear ¢nd¢d 31 MarclTr )11?4: and c. tliat w¢ aLkno.1dge Olir rc%pan%ibi lities lor.. ensuriiigy thcqt the compaiiv ki'¢p% accoiinting records M,hi¢h ¢ompl}' wilh S¢¢lion 386 . and preparitig financial statements li hiLli ¥ii'e a true aiid fair i'iew of the state of affairs of the company as ai ihc end of the finlln¢ial )car cliid of its profit or loss for ihe vcar theii ended in accordance wirh the requirLinenii lil. %eLlii)n% 3(?4 aiid i95 aiid whiLh othcrwisc coinpl). with the provisions of the Ccimpaiiie% Ali rel(Iiiiig til Iiiiaiiiial s¢atciiicnts. so tar as applicablL to the conipanl. Thes¢ fiiiancial st<oicment% liai L, bLen pr¢parcd in accordance with tl)¢ pro isions appli¢able to compaiiies subjeLI to Ilie small L()mpai)ies' regIime. Approved by the boclrd on 30 J#iiiiary ?11?5 lid gigned on b¢lialf of th¢ir b¢half by.. C B¢rger- DirectorlTru%tcc
C and H Asso¢iation Limited C'c)mpan! limited by guarantee flNAN'C'.IAL S IATEMENTS FOR YEIIR ENDED J l MARCFI 2024 Pa8¢ 9 The notes on pages 9 and l O fonn Pdrt ot-the balance sheet Notes To The Accounts l) Principal Accountin% Policies Basis of ALLOllI)Iii) 'IIL ALQOllllts liav¥ bLLli prepar¢d L111der tlie l)istori¥al c05t coi)iJenlion in acLordanLe with the sl¢iieinL'nt ol. RLLiii7imei)dLxl PraLIi¢¢- rlLcouniiRgJ aiid r¢portingJ b>. Charities preparing their accounts is) acLordanLL i¥'ith l.'RS' I O? 12U191 aiid iliL l. iiiaiicial r¢pc)rtii)gJ sthndard appli¢ablc in the Unit¢d Kingidi)m lind Repiihlic ot Irelaiid (FR% I U?) aiid the C'harities ALt ?0 I I. Incoming rLsoiirces Ii)coming resour¢c.% are aLcoiintLd lui. upoi) rec¢ipl. excepl w'here it is proper to accrue. 2) Taxation The Charitsble Compan>. is exempt from iaxation on its ¢haritsble activities. The Companj is registercd i¥itli I IM Rev¢nue & Customs as a Charitable Companv. 3) Income 'I'li¥ total iuriiover i)f the compai)i. for the edr has been derived from its principal activity wholly undertaken in the UK. 2024 2023 Income Grants aiid doiiations reCeied 34,044 18.060 34.044 18.060 4) Grants 2024 2023 Donclti()n5 GiNeii 106.644 38.i12 106.644
and H As%ociation Limited Ci)iiipany limiied by guarantee FJNANCIAL STATEMF.NTS FOR I'LAR LNDED 31 MARC H 20?4 Page 10 Notes I'O The Accounts (continued) 51 Administration 2024 2023 ALLouiitanLN fLes Siindrv cxpeiises 750 649 750 28 1.399 778 6) Debiors 2024 2023 Loan Debii)r% 3.924 300.924 7) Creditors 2024 2023 Siindry. accruals Loan crcditors 2.000 74.398 76.398 1,2iO 10.700 11,950 8) Related Parti" Transactions The Loan Debtors (Note C)) are inlerest free loans to Compaies of which oiie or InorL' ()f tlie Triisieets ()l-Ili C'liariti ar¢ also DireLlors