REGISTERED CHARITY NUMBER: 288023 Report of ihe Trust¢e5 and Audlted Financial Stalements for the lear Ended 31 MArch 2025 for Brltish Fiends Of The R#bbl Ileir Bakl H4nes5 Charitv (Kijllel Shomrei Hachomo$l Martin + Heller Chllrtcrcd ALL(?Iintanis and R¢gi%icrcd Auditor ) INonh F.Iid Road London NWI17RJ
Britlsh F'iends Of The Rabbi le1r Baal Haness Charlty {Kollel Shomrel Ilitchomos Contents of th¢ Financial StAt¢ment5 for the l'ear Ended.11 tylarch 2t125 P9ge Report of the Trusteeii Report of the It)dtpendent Audltor5 Statemenl of Financial A¢tiiitie5 B#lunce Sheet Cash Flow Statement Notvs to the Cgsh Flow Siatemeni Notes to the Financial St8tement5 Dctalled Siatement of Flnancial Actli'lttC5 17
British F5end$ Of The Rabbl teIr Baal Haness Charlh. (Kollel Shomrei Hathom051 Report of the Trustees for the l'ear Ended 31 March 2025 The tnJstee.I present their repurt with Ihe f1113n¢ial 5taiement% of the charity for the year end¢d 31 March 2025. The ImbtLY5 hai'e adoptcd the prOlS11)nS uf Accounting and Reportinu by ChJtiiie5.' Siai¢ni¢rit of Rceon)mcnded Praltice dppIicdblL Ic) LI1[11¢.% preparing Ilieir aLLC)Iini% In ilLL()rddJiLc with Ihc FindnLial Re)rtlb SldnLlard appliiable in the UK and Rcpublie of Ireland IFRS 1021 leffeclivc l Januarv 20191. OBJLCTIVES AD ACTIVITIES Objecti%'cs and aim5 The Lhariry was fvtmed for the reliL'f of povcrty and thc advanLemenl of Jcwish education and the Jcwish religion, in partlLulaT hy poor PLf%on4 wilh dll n¢ce%sary rLIIL'f aiTrd lllidiLal a%il%tdliLL. liouhing.(Il(l agJL Lare fa. cililiLS and providing financial help for schools and ¢ollegcs, run by Kollcl Sliomrci Ha¢honios In Israel. Pllhlic beNefil The Ttte1 Loiifirm their conipliance with the diity to hai'e due regard 10 the Public Benefit guidance published by the Charity Commi8.SlOD when rci'iLWlll¥ ihe Charity'% and objeciivc5 in platuiing fulurc aclii'iiiis. ACHIEVEMENT AYI D PERFORMANCE During the year the charity raiscd substantial funds, and has appliL(l all of the funds In grants fuleranc¢ of ils objLxiives. FINANCIAL REVIEIV Dunng Ihe yLar, IhL Lharity's ineoming TesoiircLs exc¢¢dLd IhL ()Ut¥oing re%ource4. ThL Irll%iee% are saiisfie(I witli ihe rcsulis tor the ycar. The Irusiees do tt015cek to n)ainiain Te5erve%, oilier than to en%ure that they can ¢ontsnue Iht aetivilie5 of the chitrily. STRUCTLIRF., GUVERNANCE AND NIANAGEMENT Govcrning document ThL' Lhdrily is conilitule(l <ind bTOVLYnLd by a Tru%1 t)¢Ld (lalcd l O OLlob¢T 198_1.ThL Lhltrily 18 malld¥L and Li)iilrolled by the 1rn8tees. 110 meet resTularly. It 1% not Ilic inteniion of Ihc irusicc% of Ihc cliariiy to appoini Jny nc. irn%tee5. Shoul(1 the siluaiion ¢han¥e in Ihe luturc. thc rNste¢% will apply suitable cruitinettt IrJinin8 and in(luclion proceilur¢5. Ri$k management ThL lliJsicL4 hdvc a dury 10 identify and VIeW the risks to w,hich rhl tharity is cxJx)scd and io eiisure appropriate ¢onlrols are in plaLe li? providL rL.8)nIb1t assuranc¢' again51 fraud dnd eTror. REFERENCE ANI) ADlNISTRATI'E DE'IAILS Registered Ch&ril) uMber Princip914ddress 341 leaihland Road London N1651.Z Tru5tee5 J SchTsihd J Baumganen J FrankLI Page I
British blends Of 'f Rbbi Meir Ilwal
HJn¥¥s Lh8ritv IKollel Shomrtl
Hachnmos
Repnrt of the'l r5tcc
for thc Y¢a)r b.ndtd 31 MArch 202$
RL Tr"ERP.fiCE .AYD ADMI.)151'K.I-I'II'Tr: DF.'I'AILS
Auditors
MartiD IILIILr
(-hal1LrL,ILLUuntrdn1s
and Reoi4tered Audit()r
5 Niinh End Riwd
Lundun
NWII 7RJ
TATEI1EYT C)F TRUSTEE%' RL%Pq)Y%IBILITIES
Thc ITu%ILC% iifi lislI1%11 li)Y picpaHng ihL RLP(?rt i)f IhL TrubtLib and th¥ linanL1ll %kniikTnciits In dCLornce with
applicable law diid ljnited KinLiduni Accoiinliiigi SlandaftL8 (Lniied Kingdom Generally ALicpled AcwuiiiiA¥ Pid¢llLC}.
'IhL 14iv iippli¢abl¥ 10 ¥hdriti¢% in and WulLb. thi (-hdriri¢s Ali 2011, C'hari1% (Aciounts and Kcpo]i$1
Regulaiions 21MIY alld ilie PFthVINIOllS of Ilie Irusl dced requires thc irusite5 Ic> ppare financial %iaiemenis lor each
rinancial year which gTive ? Irue and fJiT I it, of lh¢ siaie of afTairs ot. the chariiv and of Ihe incoming resources aDd
application of rcsourccs. incliidingT ihc iT5coiMe Jnd ¢Adi1u. ol. thc chwiiy for thal period. In piepsin¥ thos¢
rinuniil %LIiL"iiiLtiL4. Ilie ITusI¢LS arc re4iiiF¢(I Io
4cILI suiiabli accounrijig rM)IILiC5 and thin apply th¢Tn wn
Report of the IndepeShdenl Auditor$ to th¢ Trustees of
Britj5h Fiends Of The Rahbi [eIr Baal
Haness Charih. (Kollel Shomrti
Hachomos)
Opinio
Wc hawe dudited the financial siaiemL'nis ()f Ilritish Fiends Uf The Rabbi MeiT ]3aal Han¢5s Charity IKoll¢l ShoTnrei
HliLh()IMosl (the 'cliariiy'l lor Ihe year ¢nded 31 March 2025 whiLh comprisc the Stai¢ineiii of FitrianLiJI ALliNitics. Ihc
Balance Sheet. the Cash Flow Sralenitni and nutes to Ihe financial %taiem¢nls, including a summary ot significant
accounting policie5. Thc financial porting tranicwork thai has bee applicd in ihLir prLp<iration is applir(Iblc law and
UiiitLd Kingdc)m ALLC)ulliingT Sidndard% IUnitLd KingTd<)m GLnLI-ally ALLLPILd ALLI)Unllllg PrdLliL¢l.
In our opinion the tinancial statenients..
give a tru¢ &Dd fdlT vicw of ihe state of the Lharity's affairs as ai 31 March 2025 and vf its incoming reyources and
pplication Df rcsourccs. fi)r lh¢ year IhLii cnded.,
have beett properly prepared in accordance 'It1} Uniied Kingdom fJeneTally Accepied A¢rounting Practice,. and
h#vc bceii prcpai'ed in accordJiicc i¥iih Ihc rc4uircmLnt5 of the Q'harilies Act ?01
B25is for opinion
We conJu¢itd our audÈt in accordanc¢ with Inicrnaiional Sidndards on Audiiing IUKI IISAS IUKII and applicablL law.
Oiir re8pon%ibililie.% linder ihoqc siandards arc fiirthL'r dLSLYibed In Ihe Audilor%' rL%)nl[li1i1leq for ih¢
Reporl of the Indtptndenl Auditors to Ihe Truslees of Brit15h Fiend5 Of The R#bbi Tr¥leir Baal Hane$$ Charit}. (Kollel Sh(bmr¢i HachDmos) Re$poN5ibilities Of trust¢Q5 Ats explaincd niuri. fully in ihL Sidt¢menl of I'rustccs, R¢spunsibililics. thc tnisl¢¢s are rc5ponsibl¢ for the preparation of lh¢ financial 51aicnients wliiLh give a truc dnd fair &iew. and for %u¢h iiiicmal LOtiin)l as ihc Irusiee% detcnninc is necessary 10 enable the prcpaiTriion of financial 51atenieni% thai (Ir¢ free trom niaierial n)i55taiemtni, ii'h¥iher due io traud or Cr. In preparing the fIanci21 siaiemenls. Ihc trusteei are r¢.4tK)n5iblc for asseksiDg the charity's ability lo continue 45 a going Collce, disclosing. as applicable. mailer4 related lo going concern and u%iIig the bTOIDgT concem h£I.% of accounting unless ihL IfuslCLS Llther inlLiid io liqui(141e ihc ihLgriiy tu Le<iSe opcraiions. i?r havc no realisliL altemalivc bul to do Pagle 4
Report of the Indeptndent Auditors to the Tru$ttes of Brit15h Fiends Of The Rabbi Meir Baal H#ntS5 ChariN' (Kollel Shomrei Ha¢homo5) Our re$pon5ibtlities for the 8udlt tbf the financial 5talernents Wc havc beLn appvint¢d 35 alidit0 undcr SLClion 144 of rhe Chariiies ALI 2011 and repon in aL¢ordancc with ihc Ail dnd relevaiil r¢¥ulaii0115 madc or hdving effect ihereiindcr. Our objt¢tii'cs are to obtain rLason&bli assurancc abuur whcihcr lh¢ lindnLial staterncnis as a w'hole are frcc froi Indleridl Iniqsialeincnl, whLiher due l() fraiid (Ir errc)r. and li) 1.4%ue a R¢p(?A ()f Ihe IndLyLndLnl Aiiiliiors Ihai In¢lude% viir opinion. Reasonable assurance 15 a high level of as%uiancc. bul is not a 4uarattiee tliat an audit condurted in accordance ith ISA5 IUKI will always deieci 4 maleiial nii5Stdlement when il exists. Mi%siaiement% ¢aD froin fraud or emr and are considerLd material if. indii'idually or in the J¥g7rLgFatc. thLy Lould rcasonably bc expcLicd lu Influencc IhL cLonomiL deii4ions ()f user5 iakcn on the ba%is L)f Ihese fiiiancial slaiemenis. The exieot 10 which our proccdurcs ar¢ ¢JP&iblc of dctcctit)g irregulaniies, itKluding fraud is detsilc(I bclow.. ltregul#riti¢s, including fraud, are Jnsiaiicc% of non-coJnplian¢e wtih laws and regulations. We dc55gii procedures in line with our re%ponsibilitie5. outlined above. t(1 delecl n)arerial mis%taiemenl4 iii re5peci ot ijregularilies. includjng fraud. The cxtcnr lo which our prL)L¢durc5 ar¥ Lapablc of dLtCLiing irri¥ulHriitcs. inLludinbTr ttaud is dcrailed bclow.. Ive ases5 compliance wilh applicablc law5 and rcgTruli?tion.% that could rcasoiiably be expeLied lo halc a marerial effecr ot) the fjndiicial ST&remenis. The k¢y IdW'S and re8ulaiion% we have coll1dered in this Coniexr included the Chantils SORP IFRS I O?). In dJditivn. we liavL' LonsidLrtyd PTOViSirJns ot. oihcr laws an(1 rcgulalions Ilidl du nvl have a diTCCt cifeci i)n Lh¢ financial statcnicni8 bul ¢oIMpliance with which ma! bc fundanicnial 10 the conipany's abiliiy lo opeTate or lo avoid a matenal penalty. The extent lo which oiir piDcedure% ar¢ capable ot- deiecting irregulariiies. in¢luJing fraud 15 deiailcd bclow. Bds¢(J the rcsulis ot. vur asSCSsment wc dLsign¢(J our audit pr(Iccdures 10 identif} non-LompliartLe with 4uch lawig and re¥ulati(Ins identifEcd above.W¢ di%cu%5ed willi manJgeiMeiil Ihc LXILni of compliance 'Ith thosc law's and regDlaiions as part of our audit proc¢diirc5. We addT¢SS th¢ risk of fraud Ihrou¥h Maage[nent OVLYrid¢ ot. LODtro15. by obtaining Jn undLrsianding of intcmal coiitiol and by dcslgliill¥ ¢iudit procedurcs Ihai Jre appropriate and surriLient. W¢ evaluatLd Ihe appiopriatcnLSS l)f atcountinb FK>licies used and Ihe r¢asonablene5s of accouniingw esiimare.% and judbiement5 made by managTemeni. We ideniiticd and d55CS5cd any signiticani trJnbdction5 thai arc ui)USU4101 ouisidc thc nomial course of businLS5. ilnLI wc incorporaied ILsiing of manual journal ¢niric% and iurreLIii)ns inio oiir audii apprcY4Lh. -Oui' audit procedures were (Jesigned to identify and ti%4es5 ot'malei'ial mi%siJiem¢nt 2n the tinancial siatemetjis, wh¢'ihcT due ro fraud or Lm)T. ThL risk of noi dcLI1nb a tndtcrial TnisstatLnieni due to fraud is high¢r than the ri%k of iioi deieciing une Ye%uliiii¥ frcini eTr()r. a4 fraud inay invi)Iv¢ Lollu.%ivn, fcirgy<ry. ornisstons. misrepresentations. or rnanagyemeni override of control%. Wc coinn)uni¢ated idenlifjcd law% and iegiulations and potential fvaud risks to all cngagimenl ledm membcrs and remdined Hlcrt lo any Indicdlic)n% of fraud or non<on)pliance lth laws and r¢¥ul(IIion5 throughoui lh¢ iiU(til. The LIILyagLmLni partner Lonsidlis Ihc Lnga¥i'in¢nl Icain Lolle¢tiv¢ly had the appropTiaic compeien¢e and capabilitic% io identify OT rccognizc non-compliance with laws and relatIOns. -There arc inhcreni limitation5 ITi the audii proL¢Lfures de5Lribcd ats)K"e an(1 Ihc furthLr removed non-complianLL wirh law% dnd re¥ulation5 is froin ihL L'K'enl an(1 Ii'aii%actiotis rL.nLIL'd 2n thL' fiiiancial %iaiL'mLni%. Ihc ILSS likelv we w'ould beconie awarc of it. Also. th¢ T15k of noi dciccttng # material missraicmeni duc lo tTaud is high¢r than ihc risk of noT deie¢iing one froin error, as trdu(I InJy involi'e deliberdi¢ concealtnent by, for ¢xarnple, forgLry or inleiiiional misrepresentation, or through collusion. Our rLbp(Insibiliry is 10 LonLIuLti wh¢thLT the finJnLial staieinLnts rcprL'sent the undLrlying fillancial position and a¢tlWLti¢s of tlie chariiy and to Csurc Ihai (he oi'erall contcnl and presenlalion of ihe fiiiancial statements give5 a fair viem.. A funher descripiiun ()f viir rLspollsibililies fi)[ IIIL au(lil of (he fiiianLial SlalL'IM¢I)L4 1% IoLaied on lh¢ Financial Re1 Council's eb*It¢ 31 Mw'.trc.org.ttklaudi¢or%Tcsponsibilities. Thi de5cI'iplion fom)s part of our Report of the Indtp¢Ddenl Audiiors. Page 5
Report of the Independent..luditDr$ to the TrLtstee$ of Britjsh Fi¢nds ofThe Rabbi Meir Baal Hanes5 ChArity (Kollel Shomr¥i Hachomo$) Us¢ of our report This rcpon 1% Illdde solely Iv the LhaTlty's trustees. as a b(xly. in aLLordan¢e with Part 4 of the Charitics IAcLOllllts and Reports) RcgTulaiiort% 2008. Our audil work ha% beLn undertaken 41) tliai wc mighi slaic ti) the Lhariiy's truslcc5 Ih()%e matters we are required lo %taie 10 theni in an auditor5, rcport and for no oiheT PUtpo%c. To the tullesr exienl perniitled by law,, we do not acccpl OT as5umc r¢spunsibiliiy to dnyone L)IliLr Ihdn the charity dnd the charity's trustccs Js a body, for our dudil work, for Ihi% rcpi)rt. i)r for tlie i)pJrti()n4 we liavL fc)nned. Martin + Heller ChartLrcd AccoutJlanls and RegisterLd Audilvr 5 North End Road London NWII 7RJ Datc.. Page 6
Brili$h Fiends Of The Rabbi f*1¢ir B#aI Haness Charity (Kollel 8homrei Hachomosl Siatemont of Fingnclal Actii'ities for the Year EDded.11 March 2025 31.3.25 31.3.24 UJircsiriLted fund Total funds Nutes IINCOME AND ENDoWlENT$ FROM Donaiions and legacies 1.556,802 ,728.461 Iiiic%iment income 55 Tfytal 1,556.857 1.728.805 EXPENDITURE or4 Rdi5ingTr fw)ds 59.669 Charitable a¢tii'ities Di)nalions 1.527.9(K> 1.360.OIX) Other 42,845 29,144 Total 1.603.815 1,448,813 NET INCOMEI{EXPENDITURE} 146.9581 279,992 RECONCILIATION OF FUNDS Total funds brou1 foTrvdrd -103.626 23,634 TOTAL FUIYDS CARRIED FORWARD 256.66 303.626 The nLilcs form part of these tinancial SLqiemcnt5 Page 7
Britiyh Fiendy Of The R8bbt M2ir B*1 Haness Chgrity Shvjllre H#Choms} lJ¥JiaDC¢ Shtet 3J MArtb 2025 linrcsiricied rund Tthal tunds CLRRENT ASSETS DLbtOTS C'tssli ai bank- 39.?W) )50.304 311.656 290.421 2x9.594 .121.Q77 CRTr.DITOILS Amount5 tallinb M'ithin vnl Vi411' 1.1?.9261 kT CIIKRE.YT A55E I'S ?5fi.66 .101.62fi J'O'J"AL.4SSF.'rs LFSS CbRKb'lil .IABII.I'I-IES 756.668 303.626 t%D:'I ASSF.TS 56.668 303.62 ITNDS UiirL4iricted fund5 14 256.668 303.626 TOTAI. FUliTrS 25th,668 303.626 Ihe finanLJal I'L'IL Jppfi>vLd bs. IhL' 14Lwrd vf Tiw$lLe8 and i¥LI'L %ignL i)n 11$ ]half by.. Jnd aui114)riNeJ fo). is%u¢ J Baum¥ Th¢ notc% lorm pdn ol'ihc%c li1¢71 stai¢inent.
Brltlsh Fiends Of The Rabbi Melr Baal Hane55 Charity (Kollel Shornrei H#¢ltoThos Cash Flom. Statement ftsr the l'ear Ended 31 Marth 2025 3 1.3.25 31.3.24 Nuie5 Cash tloiTr$ from operatiiig aetiviti¢s Cash genLraicd from op¥raii¢)n% 14a,1721 250,564 Net cash lused inypr0i1dLd by (Iperating 8cijwilies 140.1721 Cash flow'5 from Investlng aetivilie5 IntLres1 TeL¢ived 55 344 Net Cash provided by iJive%iing a¢tLVlties 55 344 Change in cash and cash equivilents in the reporting period Cash and eash equivalvnts #t the beginning of the reporting period 140,1171 250.908 290.421 39,513 Cash and cash equivalÈnts at the end of th¢ r¢porting period 250,304 290,421 The noti'.% r(ITm part (IfihLse finanLial 4lalemciiL Page 9
Brilish Fiends Of The Rabbi Meir BaAI Charitv (Kollel Shtsmrei Hacltumos) F*'ote5 to the Ca$h FJOM. Staitmtnt for the l'ear Ended 31 March 2025 RECONC.11.IATION OF YET (EXPENDITLREIIINCOME TO NET CASH FLOW FROM OPERATING ACTIN'ITIES 31.3.24 et leipendilureVFn¢ome for the reporting period185 per the StAtemenl uf Financial Activities) Adju5tment5 for: InicrLs1 reLLived Ilncrea5elldecre2se in debtor% Incrc2scllde¢rcJ5cI in crcdiiors 146,95R I ?79,992 1551 18.6341 15,475 13441 14U,7641 Net cash lused iNVproTrided b). operations 140.1721 250,5(>4 ANALYSISOFCHAIYGE.S IN NET FUNDS At 114,'24 c.ash flow Al 311.3125 Net cash Cash ai bank 290,421 140.1171 250..304 29(1,471 140.1171 250.304 Total 290,4?1 140,1171 250,304 The notes fomi p(tri of tlie5c finanLial iiat¢m¢nt5 Page 10
Brill$h Fiend$ Of The Rabbi Meir B9al Hatless Charity (Kollel Shomrei Haehomos) Notes lo the Ftndincial Statemen15 for the l'ear Ended 31 .Marth 2025 ACCOUliTING POLICIES Basis of pr¥parith¥ thv fjnancial statement5 The financial .slatenienis ot Ihe LIrItY, whi¢li is a yublic benetii enriry under FRS 102. hai'e been prepared in accordancc with the Churities SORP IFRS 10?) 'ALiounling and Rcporting by ChJriti¢s.' SiatcmLni of RL¢(?mmLn(led PraciicL appltLablL 10 ¢hJriliLs PTLparing Iheir dLLOLini% in aiCL)rdancc wilh IhL Finiincial Rcponing Standard applirable in thc UK aiid Republic ()f Irelaiid IFRS 1021 leffeciiv¢ l January 20191,. Financial Reporting Siandard 102 'The Financial Reporting Siandard applicable in tlie UK and R¢public of Ireland, and the Charities ALt 2011. Thc tinL7#1 stalLTncnts have been prcparLxl under the historical ¢05¢ onvL'ntioD. In¢ome All incomc is recOled In th¢ Sialcmctit of Financidl ALlii'ili¢% oiice Ihe cliariiy has ¢ntiil¢m¢nl lo thc fund%, Il IS PTobable that the incoine will be receivd and the amoiint can be mea%ured reliably. Expendtture Liabilities are recogynised as expenditure as soon as there is a lelial or ¢onsiruciive obligation committing ihe chariry 10 thai exPLdituTc. if is plbabIe thai a trdnslir uf economic benefiis M'ill bc rcquiTed in sLlllem¥i)t and Ihe aTnvuni ()f the obli¥?Jli(In Lan IL. rnL'asiirL(I rcliably. LxpLndJtllre 1% a¢c()unl¢d for on an aLLr1$ ba5i.q and has been cla%8ified linder h¢adiiig% Iliai aggrLib)aic )11 co%1 rclaied 10 the caiLgory. Whcre costs cannot b¢ dirccily attributed lo particul. headJn¥% they hai'e been allocaied to a¢iivili¢5 on d basis consi8teni with the u%e of rcsourccs. Cirants offered %ubj¢ul to conditions which have noi been mel al the year end date are noted a commiimenl bui not acciuc(l as e.xpciiditurL'. Tax?tion Thc chdnty is exempt from lax on its charitoble actii'ities. Fund #ccounling UnrLStnLied funds can be used in accordancL Wlth the churitablc objcctivcs ai the (lis¢relion of ihc irusieLs. Re%rricied funds. can only be uscd for particu12r rcsiricicd purposcs wiihin ilie obje¢t5' of ihc chariiy. Restriction5 arise when specified by the donor OT when fund5 are raised for particular rcslricred purpose8. Further cxplanaiion i)rthe nalurc and purpo%e ofeach fund 1% included in ihc notes io ihe financial %latcmcni%. DONATIONS AND I.F.GACIfr.S 31.3.25 31.3.24 Donations 1,556.802 1.728.461 Puge 11 Conlinued...
British Flend5 ofThe Rabbi Meir Ba%] Haness Ch#ritv (Kollel 8homrei Ha¢hom051 Notts to the Fanan¢ial Statements- contlnued for the Year Ended 31 March 2025 INVESTMENT INcOtE 31.3.25 31.3.24 Deposit aecollnt inter¢sl 55 RAISIING FUNDS R41$lng donations and legicie5 31.3.24 Fund raistng events 3.1.07(1 5¢),669 CHARITABLE ACTII'II'IF.S COSTS CJTJnl fvnding of 15ee nul¢ 61 DunatEO]IS 1.527,Wlll GRANTS PAYABLF. 31.3.25 31.3.24 Donations 1.527,900 1,360.000 All grants were paid out lo Kollel Shomrei Flachomos-lsrael .SUPPORT COSTS Governance cosis Other resources expend¢d Pag¢ 12 ontinued...
British Fiends Of The Rabbi Melr Baal Haness Chariti. (Kollel Shomrei Hathtsmosl Not¢s lo the Fin9nclal Sialements- ¢ontiDucd for th¥ l'ear Ended 31 March 2025 SUPPORT COSTS- continul Support cosis, includ¢(f iii Ihe above, dre ds folloiv%.' 31.3.24 (Ither iesource8 expended Total Wagcs Auditors, reniuneration Premises costs Bank ¢hargycs Sundrie 31.724 1,2(X) 5,200 821) 3,901 17,41)0 1,2DO 5.? 840 4.504 42.845 29.144 TRL'STEES, REMUT*EIi4TIONI AND BEliF.FII'S There were n(¥ ITU51ees' reniunetalioii or other benetit% for the y¢dr ended 31 March 2025 nor IOT ilie year ended 31 MarLh ?U24. Tru51ees' expen$e$ Thcre were no ITUSiecs' expense5 paid for lh¢ year cnded 31 March 2025 nor ftsT the year Lnded 31 March 2n24. STAFF COSTS 31.3.24 Wages and salarie 31.724 17.400 31,724 17,400 Thc avcrag¢ monthly number of cniploye¢% during Ihc yeJr was as follows.. 31.3.24 Numbcr of administraiivc sia No ¢mployees rec¢ived emolumcnis in exLe55 Ot £60,000. Page 13 Co11nutd...
British Fiends Of The Rabbi Melr Ba#1 H#nes5 Chartty {Kollel Shornrei Hachomo$ Notes to the Financial Statemtnt5- ¢ontlnutd for the l'ear Ended 31 fvlarch 2025 10. COMPARA TII'ES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UtYestttcled tllnd I.NCOME AND ETrIDOWTr1ENTS FROM tk)naiions and legaciL 1,728.461 Investment income 344 Total 1.728.805 EXPENDITURE ON Rd14111¥ fuiids 59.669 Ch¥rilable activities Donaiioi)s 1,360,000 Other 29,144 Total 1,44¥.S13 Tr4ET INCOME 27I).gy2 RECONCILIATION OF FUNDS Tothl funds brought forn'ard 23,6_34 TOTAL FUNDS CARRIED FORWARD 30.7.626 ii. TAliCIBLE FIXED AS.SETS 0jeL & computcr equipmcnt COST At l April 2024 and 31 March 2025 2.754 DEPRECIATION At l April 2024 and.I l March 2025 2,754 NET BC)OK VALUE Ai.11 March 2025 Ai 31 MaTch 2024 Page 14 contirtued...
Brlt5sh Fiend5 Of Tht Rabbi M¢lr Baal Hanes$ Charity IKolleI ShoTNrei Ilachomo$l Notes to thc FlnaNcial Stalem¢ni$- continued for ihe l'ear Ended 31 tarch 21124 12. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other debiors -19.?90 30,656 CREDIT()RS: A%IOUYTS FALLING DUE WITHIY ONE YEAR 31.3.25 31.3.24 Trade LTLdiiors hcr credIto Accrued expense% 1.926 25,(K)O 6.U(M) 6,1)00 17,451 14. MOI'EMEYI T IN FUNDS Nei mvvemenr In fulld5 Al 114124 Ai 3113125 Lnre$tricted fund5 Cjcneral fuiid 303,626 146.9581 256.668 TOTAL FLNDS 30.3.626 146.9581 256,668 Nel moveinenl in funds. includ¢d in ihL abovL are a5 follows.. Incoming resourLes Resource5 expendcd Movernent in funds Unr¢strS¢tcd funds Generdl futt(I 1,556.R57 11.603,815) 146,95X) TOTAL FUNDS 1,556.857 {1.6().1.815) 146,9581 CoTnparatiTres for movement in funds Nct FnovcmLnt In fund5 Ai 11412.3 Ai.1113124 Unrestritted funds Cjeneral fund ?3.634 279,992 303.626 TOTAL FLIYDS 23,634 279.992 303.626 Page 15 continued...
British Fiends Of The Rabbi Meir Bgal Haness Charity IKolleI Shomrei Hachomosl ,Yotcs to the Flllancial Stgtem¢ttts- continued for the Year Ended.11 March 21]25 14. MOVEi¥IENT IN FUNDS- continued CL)rnP<irative nLt muv¢m¢nt in fvnd%, IllLluded in Ili¢ dlx)vc arL' as folluws.. Incoming Tesourccs Re%ouTCts expcnded Mol'emeni in funds Unrc5tricted funds Gcncral fund 1.72¥,805 11,448,813) 279.992 TOTAL FUNDS 1,72X.805 11.44S,8131 279.992 A current year 12 months and prior y¥dr 12 month% Combincd position is as follows.. Nel ovemenr In lunds Al 114123 Ai 3113125 nre5tricted funds GLni'ral fund 2.1.1,034 256.66 TOTAI. FUNDS 2.3,634 23.1,034 256.668 A current year 12 months and prior yeur 12 months cotttbincd nei muveinciil in funds, included thc above aTC a% follows.. Inconiing re50LifLCS Re%vurces exp-nde(I Movement in funds Unrestricted fund$ General fund 3,2X5.662 13,Q52.62111 233.034 TOTAL FUIYDS 3,2X5.662 13.052.628) 233.034 15. RFLATfr.D PARTY DISCLOSLRES Mr J Schischa is a150 a t81ee of The Leah Schischa Memonal Trust Fund. During Ihe year. donations received from The Lcah Schischa Memorial Trust Fund lotslled £1,660. Mr J Baun)gartcn is also a tru%rce of The Union Of Orthodox Hebrew Congjregations, Cosmon (Belzl Lid and KeT¢n Yesomim. DuTing the year. donaiion% received Irom The Liiion Of Onhodox Hebrew Congrebalions iolallLd £4.800, donations rLLeivcd from Cosmon IBL171 Ltd toiallcd £5W. and dondtiun5 fcLLived frorn K¢ren Ytsomim loialled 14,400. Page 16