2020-12-31-accounts

Charity Regl$tratlon No. 290568 Company Registration No. 01835501 (England and WAlÈsl GAMA TZEDAKA LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

GAMA TZEDAKA LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Governoys MrPJay MrDJay MrlSJay Charity number 290568 Company number 01835501 Principal addresg Foframè House, 2nd Floor 3&37 Brènt Strget London NW4 2EF Registered office Foframe Plouse, 2nd Floor 3&37 8rènt Street London NW4 2EF Auditt>r Loplan GfOSS Barnett & Co 1st Floor, Cloister House Riverside New Bailey Street Manchester M3 5FS

GAMA TZEDAKA LIMITED CONTENTS Page Governors. report Statement of governors. responsibilities Independent auditorfs report Statement of financial actiwties Balance sheel 10- 11 Statement of cash flows 12 Notes to the finanual statements 13-22

GAMA TZEDAKA LIMITED GOVERNORS, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2020 The govemors PTe5ent their report and finaniaal slalernenls forthe year ended 31 December 2020. The financial statemènts have been prepared in accordance with the accounting policiets sel out in nole 1 10 the financial 51alerrenis and comply vmth the company's Igoverning documentl, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicabte in the UK and Republic of Ireland IFRS 1021 leffèclive 1 January 2019}". Objectiv•s and a¢tlvlt1è5 The charity'5 objects are lo distribute funds to religious, educational and similar Charities for the advancement of religion in accordance wilh the Orthodox Jewish faith and the relief of poverty and olher charitable purposes for the publiG benefit. The aims of the charity in accordance with these objectives are to help with the fijnding of charities which advance the Orthodox Jewsh faith and to help a118wale poverty. The policies adopted in furtherance (>f these objects are lo identify Orthodox Jewish charities which cary out activities such as providing Orthodox Jewish edu¢alion 8nd other activities which advance religion in aeeordancè with the Orthodox Jewish faith or which relieve poverty and there has been no change in these durin9 ihe year. The govemors confirm that they have had regard to guidance contained in the Charity Commission general guidan¢e on public benefit when reviewing the charity's aims and objectives and in planning future activities and setting ihe grant making policy foT the yeaT. The charity'5 income is generated from investment ino)me and the available income was distributed in th year. or otherwise paid to a similar c*arily to this one. The main slralegy for thé above aims and objectives is to maintain 3 5tabltr llow of donations going lo worthy causes in the Jewish community. The govemors also aim lo expand the charity's investment portfolio whenev8r the opportunity arises. No particular uileiia 01 measures are used to assess success in achieving these aims L)r objectives. The only activiti&s undertaken have been monitoring thè charity's investment income and making distributions to a number of ch8rities Sn accordance with the above objeth.ves and polic4es. Achi?vements and p•rformAn¢e The charity has continued lo distribute funds lo other charftbes during the year. All of the available incoming rèsouroes, after the charity mel its loan payment obligations, were distributed bènefitting the reupient organisations accordingty. or else paid to a charity with thè same guvernors, objects and purpose as this one. Any remaining cash reserves available will be pul towards future investment purposes. The charity's investment properties gen8r3t8d nel cash returns in line with expeclations. The Charity distribute(5 or otherwise paid to another similar charity the maximum available. At the yèar end the charty held thi88 UK properties as investments which wara valuad al £7.640,000 and gen8rated gross rental ineome of £511,222.

GAMA TZEDAKA LIMITED GOVERNORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 Fln•n¢lal revSew The ch3rity'5 lunds for distribution derived from propety Inveslrnenl incorne from its own property. The totsl of nel incoming resOUr￿S was £511,222 which Tesulled in a surplus of £39,276 after chantable donations of £236,454 and other charitable expenses of £235,492. The charity repaid capital ctf £125,330 on loans secured on its investment properbes. The fair value of investment properties increased by £940,000. The financAal position of the charity al the end of the year is set oul on page 8, wVLh dosing funds of £4,250,335. No significant event affected the ffinan¢ial perfomiance and financial position of the charity during the year. Nor have any been identified th81 are likely to do so cJJrrently or in thè futuro. The govemors have identified the princip81 risks and uncertainties facing the charity and have also adopted plans and strategies lo manage these as follows.. dedine in values of investment properties, managed by investing in good qualty buildings with reliablè tenants as confimied by the Independent valuations obtained on purchasè and by own regLJlar monitoring f811 in income.. letting onty to reliable tenants as above., maintaining it)formal reserves in the charity,. hamng funds available to Ihe governors lo lend lo the tharity if required. There is no formal policy to tnaintain a Sel level of reserves. The govemors are continually looking for appropriate investments which will ensure that high level of returns can be achieved foi the charity's benefft. The governors, inve51rnenl powers are govemed by the ¢harlty's th¢les of A550ty8bon which permit ihe governors to invest the charrtys fijnds as they may see frt. The governor5 are experienced propèrty investors and have invested the charitys funds in property in order to generate funds for distribution. Investments are chosen on the basis of achieving a yield in excess of that available from cash d&postts while maintaining security of income. The governors have assessed the major risks to which the tharity is exposed, and are sats"sfied that systems arè in place lo mrtigate exposure lo the major risks. The govemors will continue to purchase further investments when they believe it is in the best interests of the th8rity. Structure, govgman¢e and management The charty is limited by guarante8. It was inwtPOTaled on 24 July 1984 and registered as a charity on the same date. The charity was established under a Memorandum of Association which e$lablished the objects and powers of the eharitable C4)mpany and is governed undèr its Article5 oIAs50cialion. The govemors, who are also the directprs for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were.. MrPJay MrDJay MrlSJ8y Governors are recommended and appointed by the Board of Govemors. Ntsne of the govemors has any beneficial inteiest in the charity. All of the governors are members of the c*arity and guarantèè to (xjntribule an amount not exceeding £1 in the event of a winding up. The board of govemors adrninisteTS the charity who ￿taIn complÈtÈ responsibility for it5 management. Audltor The auditor. Lopian Gross BaTnett & Go. is deemed to be reappointèd undèr sgdiDn 48712) ofthe Companles Act 201X.

GAMA TZEDAKA LIMITED GOVERNORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 Disclosurg of Inforniatlon to audltor Each of the govemors has confim)ed that there is no infomiation of which they are aware which is ￿levant lo the audit, but of which the auditor 15 unaware. They have further confirmed that they have taken appropriate steps lo identfy such ielevant information and to establish that the auditor is awaie of such infomiation. The rno port was approved by the Board of Governors. MrDJ Govem Dated.. 911

GAMA TZEDAKA LIMITED STATEMENT OF GOVERNORS. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2020 The governors. who are also the directors of Gama Tzedaka Limitèd for the purposè of cornpany law, afe responsible for preparing ihe Govemors, Report and the financial statement5 in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the govemors lo prepare financial s131ement5 for each financial year which give a true and fair view of the stste of affairs of the company and of the incoming resources and application ol resouices, induding the income and expendilure, of the charitable CDmpany foT that year. In preparing these financial statements, the govemors are required tD.' select suitable accounting policies and then apply them con5iStenUy'. observe the methods and principles in the Chariti85 SORP- - make judgements and estimates that are reasonable and prudent., stale whether applicable UK Accounting Standards have been followed, subject to any material departurgs disclosed and explained in the finant4al stalements., and prepa￿ the financial statements on thè going concern basis unless il is inappropriate to presume that the cornpany will continue in operation. The govemors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial 5taternents comply th the CoTnpanies Act 2006. They are a150 responsible for 5afegiJarding the assets of the company and hence for tsking re850nable steps for the prevention and detection of fTaud and other irregularities.

GAMA TZEDAKA LIMITED INDEPENDENT AUDrroR'S REPORT TO THE GOVERNORS OF GAMA TZEDAKA LIMITED Opinion We have avdiled the finanaal statements of Gama Tzedaka Limited (the 'companll for the year ended 31 December 2020 which comprise the slatemenl of financial acbvilies, the balance sheet. the statement of cash flows and the notes lo the financial statements, induding significant accounting policies. The financial r8POtbng framework that has been applied in their preparation is applicable law and United Kingdom A¢¢ounling Standards, including FRS 102 The Finan￿al Rgporting standa￿ applicable in the UK and Rgpublic of I￿land. In our opinion. the financial stat8menls- give a ttue and fair view of the state of the charitable cornpany's affairs as 3131 DecembeT 2020 and of its incoming resouices and application of resources, for the year then ended., have been propedy prepaied in accordance with United Killgdom Generally Accepted Accounting Practice., and have been piepared in accordance with thg requirements of the Companies Acl 2006. 8a$is for oplnlon We conducted our audit in accordance with Iniemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilitses under Ih05e standards are further described in the Audilorfs responsibilities for the audrt of the finan￿al statemènt5 section of our report. We 8re independent of the cornpany in accoidance with the ethical requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethi(sl Standard. and we have fU￿illed our other ethical responsibiliiies in a¢¢ordance wf(h these requirernenls. We believe that the audit evidence we have obtained is suffiaent and appropriate lo prO￿lde a basis for our opinion. Concluslons relating to going concem In auditing the finan￿al statements, we have concluded that the govemors. use of the going concem basi5 of accounting in the preparation of the finanryal statement8 15 appropriate. Based on the work we have performed, we have not identified any material un¢ertainties relating to events or conditions Ihat, individually or collectively, may cast significant doubt on the cornpany's ability to continue 8s a going concem for a period of at least ￿e1ve months from when the ffinanC￿l statements are authorised for issu8. Our responsibilities and the r•spon5ibililies of the govemors with rgspect to going ¢xJncem are desuibed in the relevant sections of this ￿pOrt. 0th8r infomiation The other inform8lion comprises the inlormaliDn included in the annual report other than the finan¢i8151alements and our audilorfs feport thereon. The govemoTS are responsible for the other infomation contained within the annual report. Our opinion on the financial staternents does not cover the other information and we do not express any forni of assurance condusion Ihereon. Our responsibility is to read Ihe other information and, in doing so. consider whether the other information is materially inconsistént with the financial statements or our knowledge tsbtained in the course of the audit, or otherwise appears to be materialty misstated. If we ident such matèri31 inconsistenaes or apparent maleiial misslatemenis, we are required to deleirnine whether this gives rise lo a material misstatement in the financial ststements Ihern5elves. If, based on the work we have perfornied. we ￿ndUde thal there is a material misslalernent of this other infomiation, we are requirèd to report that fad. W8 have nothing to report in this regard.

GAMA TZEDAKA LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE GOVERNORS OF GAMA TZEDAKA LIMITED Matters on which we are required to report by gx¢*pllon We have nothing to report in respecl of the following matters in relation to which the Charities (Accounts and Reportg) Regulations 2008 require us to report tu YDU if, in our opinion". the information given in the financAal siatements is inconsistent in any material ￿SpeCt with the govemors, report,. or sufficient 8ccounling records have not been k8Pt', or the financ￿￿ statements are not in agreement wilh the accounting ￿COrdS,. or we have not received all the infomiatson and explanatiDns we requir8 for our audit. Responsibilities of gov¢mor8 As explained more fully in the statement of govemors. responsibilities. Ihe governors, who are also the directOTS of the company for the purpose of cornpany law. are responsible for the preparation of the financial ststement5 and for being satisfied that they give a true and fair wew, and for such intemal control a5 the govemors detemiine is necessary to enablè the preparation of finanaal statements that are free from material misstatement, whetheT due to fraud or error. In preparing the ffinancial statements, the govemors are responsible for assessing the cornpany'5 abilily to contsnue as a going con¢em, disclosing. 8$ applicable. matters related lo going concern and using the going concern basis of accounting unle55 the governo)rs either intend to liquidate the charitable company or to cèase operations, or have no realistic attemative but to do so. Audltorfs respon$lbllftles for the audit of the financial stat•mènts We have been appointed as auditor undei section 144 of the Charities Act 2011 and report in accordance with the Act and relov8nl iegulations made or having effect thefeunder. Our objectives awe lo obtain reasonable assurance about whether the finanrjal ststemenls as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance a hi9h level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK} will always detect a material misstatement when it exists. Misstatements can arise from fraud or ertor 8nd are consiijered malerial if. individually or in the aggregate. they could ie850nably be expe¢ted lo irfuence the economic decisions of users taken on the b8si5 of these financial statements.

GAMA TZEDAKA LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE GOVERNORS OF GAMA TZEDAKA LIMITED Irregularities, including fraud, are instances of non-complian￿ wth laws and regulations. We design procedures in linè with our responsibilities, otrtlined above, to detect material mis51atemenls in respect of irregularities, including fraurs. The extent to which our procedures are capable of detecting irregularities, induding fraud, is detailed below. We oblained an understanding of laws and reyulalions that affect the entity, focusing on those Ihat had a difecl effect on the financial statefflent5 Of that had a fundamental effect on its operations. here o)nsidered necessary we enquirÈd of the those charged with govÈmancè, r•vi8wèd Buirespondence an¢J rewewed meeting minutes for evidence of notFcompliance with relevant laws and regulats"ons. We gained an understanding of the contro15 enMronmenl which includes the controls in pla¢e lo prevent and delecl fraud. We enquirèd of the those charged with govemance about any inadences of fraud that had taken place during the accouniing period. The rfsk of fraud and non-compliance with laws and regulations and fraud was discussed within the audit team and tests wèr8 planned and perform8d to addre$$ the$e risks. W& ffinancjal statemenis disdosures lo assess compliance with relevant laws and regvlafjons. We enquired of those ¢harged with govemance aboui actu81 and potential libgalion and clairns. We perfomied an8lyb.cal procedures to identify any unusual OT unexpected relationships that might indl¢ale risks of materi81 misstatement due to fraud. In addressing the risk Of fraud due to management override of internal conirols we tested the appropriateness of joumal entries and assessed whelhef the judgements made in making accounting estimates were indic8live of a potential bias. Due to the inherent limitations ol an audit. there is an unavoidable risk th8t wè may not have detected some material misstatements in th8 financial stalements, ev&n though wg have propedy planned and perfomied our audit accordan￿ wVLh audrting standards. For example, as with any audit. there remained a higher risk of no deteciion of irr8gulaittie5, as these may involve collusion, forgery, intentional omissions, misrepr8S8ntation5, or the override of intemal controls. We are not responsible for preventing fraud or non-compliance with law5 and rggulalions and cannol be Èxpécted to detect all fraud and non-compli8n¢e wfth law3 and regulations. A fijrther descripknon of our responsibilit¢es is available on the Finandal Reporting Council's website at.. htlps'.11 wivw.frc.org.uklaudilorsresponsibilrties. This description forms part of our auditorfs repo

GAMA TZEDAKA LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE GOVERNORS OF GAMA TZEDAKA LIMITED Use of our report This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts and Report51 Regulation5 2008. Our audit work has been undertaken so that we might state lo the ¢harity's trustees those matters we are required to stale to them in an auditors, report and foi no other purposé. To the fullest exienl permitted by law, we do not accept or assum8 responsibility to anyone other than the d)anty and the tharrty's trustees as a body. for our audit work, for thi5 report, or for Ihe opinions we have fomied. Jonathan 8rodle Isenlor Statutory Audltorl for and on behalf of Lr*pian Gross Bamètt & Co 15.09.2021 Chartered Accountants Statutory Audrtor 1st Floor, Cloister House Riverside New Bailey Street Manchester M3 5FS Lopian Gross Bamett & Co is eligible for appointment as auditor of the company by virtue ol its eligibility lor appoinlm8nt a5 auditor of a company under of secb'on 1212 of the Companies Act 2(YJ6.

GAMA TZEDAKA LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEAIBER 2020 2020 2019 Notes Income from: Donations and legacies Investments 4,800 529,678 511.222 Total income 511,222 534,478 enditure on: Charitsble activities 236,454 220,041 Other 235.492 152,588 Total resoyrce5 expended 471,946 372,629 Not incomlng resources 39,276 161,849 Other recognlg¢d galn$ and los￿¥ Revaluation ol property investments 940,000 Net movement in funds 979,276 161,849 Fund balances al 1 January 2020 3,271,059 3,109.210 Fund balan¢as at 31 Dècembèr 2020 4.250,335 3,271,059 The statement of ffinancial activitiès includes all gains at)d losses recognised in the year. All incorne and expendTture derive frorn continuing actiwlies. The statement of finanaal activities also complies with the requirements for an income and expendlture account under the Companies Act 2006.

GAMA TZEDAKA LIMITED BALANCE SHEET AS A T 31 DECEMBER 2020 2020 2019 Fixed assÈts Investment prop8ities Investments 11 12 7,640,000 6,700,(4)0 7,640,001 6,700.001 Current assets Debtors Cash at bank and in hand 13 84.918 109,885 67,861 47,423 194,803 115.284 Credttor5: amounts falllng due within one year 15 (1,172.346) 1498,1901 Nel ¢urrpnt liabilities 1977,543) 1382,9061 Total assets less eurrènt Ilabilities 6,862,458 6,317,09S Cr•ditors= amounts falling due aft more than Ohe year 16 12,412,123 3,046,036) Nèt assets 4.250,335 3,271,059 Income funds nr8Stri General unrestricted fvnd5 Revaluation reserve 1,881.185 2.369,150 1,841,909 1,429,150 4,250,335 3,271,059 4,250,335 3,271.059 10

GAMA TZEDAKA LIMITED BALANCE SHEET {CONTINUED) AS AT 31 DECEMBER 2020 The cornpany is entitled to the 8xempbon from the audit requirement contained in section 477 of the Companies Act 2Q06, fr)r the yÈar ended 31 December 2020, although an audit has been carried out under section 144 of the Chaiities Act 2011. The directors a¢kn(Iwledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and Ihe preparation of financi81 slalements. These financial statements have been prepared in accordanc£ with the provisions applicable to companies subject lo the srnall companies regime. ial statements were approved by the Govemors on MrP any Registration No. 01835601

GAMA TZEDAKA LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020 2020 2019 Notes Ca¥h flowB from operating activities Cash abSor￿d by operations 20 1301,073) 1466,921) Investing activitiès Renlal income rec8ivèd 511,222 529,678 Net cash generated from invgsting activitiès 511,222 529,678 Financing a¢tiYitles Repayment of bank loans 1125,3301 1124.9821 Net cash used In financlng actlvltle8 {125,3301 1124.9821 Net increaselldecreasel in cash and cash equivalents 84,819 162.2251 Cash and Cash equivalent5 at beginning of year 13.7461 58,479 C•sh and cash equival•nts at end of yèar 81.073 13.748) Relat5ng to: Cash al bank and in hand 88nk overdrafts includeLI in ¢reditor5 payable within one year 109.885 47.423 128,8121 (51,1691 12

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 Accountlng poll¢le$ Chartty Infoma15on Gama Tzedaka Limitèd is a private company lirntted by guarantee incorporated in England and Wale5. The registered oifice is Foframe House, 2nd Floor, 3&37 Brent Street, London, NW4 2EF. 1.1 Accountlng Convention The financial statèments have been piepared in accordance with Ihe Gompanies Act 2006 and'Acwunling and Reporting by Charilie5." Statement of Recornmended Practice applicable to charities preparing their accounts in accordan￿ wilh the Financial Reporbng Standard applicable in thè UK and RepuNic of Irel8nd IFRS 1021. las atn8nded for accounting periods commencing frorn l January 20191. The company is Public Benefrt Entrty as defined by FRS 102. The fin8noal ststements are prepared in sterling, which is the funciional currency of the company. Monelary amounts in these financial statements are rounded lo the nearest £. The financial statements havè been prepared under the historical CA)St convention, modified to indLJde the revaluation of freehold properties and to indude investrnent properties and certain financial instrument5 at fair value. The prinapal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financi81 staletnents. the governors have a reasonable expectation th8t Ihe COTnpany ha5 adequate resources to continue in operational exisience for the foreseeable fuluTe. Thus the governors contlnue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable fund5 Unrestricted fvnds are available for use at Ihe discretion of the governor5 in furtherance of their charitable objeGtives. Funds held by the charity are all unrestricted. These being funds which ¢8n used in accordance with the charitable objects at the discretion of the governors. 1A Incoming resources Incorlle is reBognised when the company is legally entitled to it after any perfomiance conditions have been rnet, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the company has been notified of the donation, unless performance Cond￿On$ require deferral of the amount. Income tax recoverable in relation lo donab'ons re¢&ved under GKt Aid or deeds of covenant is recognised 91 the lime of the donation. Legacies are re¢ognised on recelpt or otherwise if the company has been notified of an Impending di51ribub"on, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Investment income represents amounts receivable for rents and sèNices. Invesimènt income is recognised on the commencement of and in ac¢oid8n¢e with a lease. 8djusled for any incentives as required under FRS102. A property is iegarded as sold when significant risks and retums have been transferred to the buyer. For conditional exchanges, sales are recognised as the conditions are satisfied. 1.$ R•sour¢•$ •xp¢nd 13-

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 Accounting poll¢les (Continuèd) Expendilure Ss recognised on an accruals basis as 8 liability is incurred. Charitable expenditure comprises those costs incurred by the charty in the delivery of ts aclivtties and services for its beneficiaries. It includes both cost5 that can be allocated directty to such acts'vities and those costs of an indirect nature necessary to support them. Olher costs indude all costs involving the public accountability of the charity and its compliance with regulation and good practice. These indude costs r8lating to Statutory audit and profe55ional fee5. Grants payable represent dona￿0￿5 paid to religious, educational and simi18r d)sr￿&s. and ar8 rècognised when payment is made by the charity. 1.6 Tangible fixèd assèts Tangible Iixed assets are initialty measured al cost and subsequenuy m8asured at cost or valuation. net of depreciation and any impaimient losses. Tangible fixed assets are slated al cost less depreciation. Depreciation is provided at rates calculated lo write off the cost less estimated residual value of each assèt over ils expected useful life. as follow5.' Fixtures. fittings & equipment 33.33% straight line The gain or loss arising on the dispos81 of an asset is determined as the drfference be￿een sale proceeds and the carrying value of the asset. and is recognised in n8t incom&llexpendilurel for the year. 1.7 Investment propertles Investrnent propety, which is propety held lo eam rentals andlor for capital appreciats'on, is inrtialty recognised at cost, whi¢h includes the purchase cosl and any directly attributable expenditure. Subsequently it is measured 8t fair value al the reporting end datè. The SUTplus or delictt on revaluation is recognised in the slalement of finanaal activities. 1.8 Fixed asset Investments A subsidiary is an entity controlled by the charity. Control is the power to govem the financial and operating poEioes ol the entity 50 as to obt8in b8n8fit5 from rts activities. 1.9 Ca6h and cash equfvalents Cash and cash equivalents indude cash in hand. deposits held at call with banks, othèr short-tèm liquid investments with origin81 maluiibes of three months 01 less, and bank overdrafts. Bank overdrafts are shown within borrowings in curmnt liabilities. 1.10 Financlal Instruments The company has elecled to apply the provision5 of Section 11 'Basic Financial Inslnjmenls, and se￿On 12 '0th8r Finanryal Inslruments15sues' of FRS 102 to all of ils financlal instruments. Finanaal instruments are r8cogniseil in the cornpanls balance sheet when the company becomes party to the contractual prow5ions of the instrument. Finanual assets and liabilit185 are offset. with the net amounts presented in th8 financial 8tslements. whèn there is a legally enforceable righl lo set off the recogni5ed amounts and there is an intention lo settle on net ba518 or lo reali5e the asset and settle the liability sirnultaneously. 14-

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 A¢¢ounting policies (Continued) Ba$1¢ financlalassets Basic financial assets. which indude debtors and cash and bank balances, aTe inTtially measured at transaction price induding transaction Costs and are subsequentty carried at amortised eost using the effective interest method unless the arrangement constitutès a financing transaction, where the transaction is measurèd at the present value of the (ulvre receipts di5eounted at a market rate of interest. Finanaal ass815 classified as re￿ivab1è within one year are not amortised. Basic Ilnan¢lalllabllfties Basi¢ financial liabilib'es. induding txeditors and bank loans are inrtially recognised * transaction price unle55 the arrangemènt constitutes a finanring transaction. where the debt instrument is measured at the present value of the fvlure payments discounted at a market T*e of interest. Financial liabilities dassifiad as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. usinu the effective Inte￿$t rate method. Dereeognrtlon of financial liabilities Financial liabilities are dereeognised when the companys contractual obligations expirg or are discharged or cancelled. 1.11 Group accounts The financial slatements present information aboLrt the chaTity as an indNiual undartaking and not about its group. The charity and its subsidiary undertaking5 comprise a small group. The charity has the￿fore taken advantage of the exèmptions provided by sedions 399 of the Cornpanies Act 21J06 not to prepare group acLounts. Cvltlcal a¢¢ountlnq estimates and judgemènts In the application of tha company's accounting policies, the govemors are required tg tnake jULlgements, estimates and assumptions about the carrying amount of assets and liabilrties that are not readily apparent from otheT soUr￿s. The eslimales and associated assumptions are based on historical experience and other factors that are considered to be felevanl. Actu81 resuns may differ from thèse estimates. The estimates and undedying assumptions are reviewed on an ongolng basis. Revisions to a¢x4)unting estimates are recognised in the peri￿ in which the esb'male is rewsed where the revision affect5 only that peTiod, or in the period of the revision and future periods where the revision affects btslh current and future periods. Donations and lega¢l•$ Total Unrestricted fvnd5 2020 2019 Donations and gifts 4,800 15-

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2020 Investm•nts 2020 2019 Rental incom• 511,222 529.678 Charitable activitiès Charitable Charitabl• aetivities a¢tivltiets 2020 2019 Grant funding of actiwtits (see note 61 236,454 220,041 16-

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 Grants payable 2020 2019 Grants to institutions.. Other 236,454 220,041 activi The charity made donats.ons of £236.454 to institutions in accordan￿ with its obje¢ts. These can be fvrther analysed by purpose, as follow.. 2020 Relief of hardship and poverty ReligiDUS education Shirehall Tzedaka Go Ltd Isee note) Achisomoch Aid Company Ltd - general tharity account 10,000 10,000 29.954 186,500 236,454 Material grants were paid to the following bodies in the following amounts.. Main purpose British Friends of Igud Hakolelim Britlsh Friends of Hakodesh Viznitz Trust Relief of hardship and poverty Rdigious education 10,000 10,000 20,(NJO Note.. Dvring the year charitable distributions of £29,954 were made to Shirehall Tzedaka Co Limited a ¢harity with the same governors, objects and purpose as this one. 17-

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 Govemo None of the govemors lor any persons eonnected with them) received any remuneration or 8xpen5es during the year. Employees The average monthly numbei of employees during the year was.. 2010 Numbèr 2019 Number Total Other 2020 2019 Audrtors. remuneration Audttors, fees for non-audit work Interest on bank loans Other expenditure 3,240 5.280 110,T77 116,195 3,240 1,800 137,192 10,356 235.492 152,588 10 Taxation The activities of Gama Tzedaka Limited are exempt from dirèct 18xation under Part 11 of the Corporation Tax Act 2010. 11 Iny￿tsnent property 2020 Fair value Al 1 January 2020 Net gains OT losses through fair value adjustments 6,700,000 940.000 At 31 December 2020 7.640.000 The fair value of the investment property has b8en arrived at on the basis of a valuation ¢arrigd out by a governor of the company. The valuation was made on an open market valuÈ ba51S. The properties are sècured against the bank loans to the charity. 12 Fix•d asset inveslments 18

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 12 Fixed asset Investments (Continued) Unll$t Investments Cost or valuauon Al 1 January 2020 & 310acember 2020 Carrying amount At 31 December 2020 At 31 Dècèmber 2019 Fixéd a$set invesknents not canled Jt market value The above investment is shown at cost. The chartty owns the wh￿e of the issued ordinary $hare capital 0¢ Southem Cross Prop¢0 1 Limited. Southein Cross Propco 1 Limited own5 100°A of the issued ordinary shaTe capital of St Oswalds House Limrted_ St Oswalds House Lirniled owns 100% of the issued share caprtal of Ashland5 Limited. All the companie5 were dormant throughout the year. 13 Debtors 2020 2019 Amounts falling due within one year: Amounts owed by subsidiary undertakings OlheT debtors Prepayments and ae£rued income 1,177 83.741 1,177 54,541 12,143 84,918 67,861 19-

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 14 Loans and overdrafts 2020 21119 Bank overdrafts Bank loans 28,812 3,048,503 51,169 3,173,833 3,077,315 3,225,002 Payablè within one year Payable after one year 665,192 2.412,123 178,96S 3,046,036 Amounts included above which fall due after five year5.. Payable by instalments Payablè other than by instalmenls 221,011 1,610,000 364,855 1,610,000 1.831.011 1.974,855 The lon￿terni loans arè securèd on properly investment5. 15 Credltors: amounts falling due wlthln one y•ar 2020 2019 Notes Bank loans and overdrafts Amounts owed to subsidiary undertakn'ngs Oth•r cr8ditors Accruals and deferred income 14 665.192 1,442 312,213 193,499 178.966 1,442 213,978 103,804 1,172,346 498,190 IncJud•d in other crediloTS is an amount of £59,$69 12019 £17.0001 due to a company under commc¢n control with thi5 one, and £208.745 12019 '. £196,978) due to another charity with the same govèrntsrs. objects and purpose as this one. These loans are interest free and are repayable on demand. 16 Credltors- amounts falling duè aftèr more than one year 2020 2019 Note¥ Bank loans 14 2.412.123 3,046,036 20-

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 17 Covid-19 The Trustees have c105ely monitored the GDvemment guidance in response to the Covid-19 P8ndemic and have irnplemented m8asur¢$ in line with Governmental guidelines. The Trustees have assessed the impact of CoM&19 on the Company and conclude that there are no itèms resulting from the Covid-19 Pandemic which require di5dosuTe at the balance sheet date. 18 Relat•d paty transaetion During the year the charity paid donations of £29.954 12019.. £88,041) to another charity with the same governors as this charty. During the year, there were no transactions wilh or balances outstanding with the tTuslees. There were other related party transactions during the year which require disdosure. 19 Subsidiaries Details of the company's subsidiaries Bt 31 December 2020 are as follows.. Nam• of undèrtaklng Registsr•d offlce NatUT• of bu5in85S Class of Held shares held Direct Indire¢t Ashlands Limrted England and Wale5 Soulhem Cross Propco 1 England and Limited Wales Sl Oswalds House Limited England and Wales Dormant Ordinary 100 Dormant Ordinary 100 Domiant Ordinary 100 The aggrege capital and reserves and the result for the year of subsidiaries exdudtsd from consolidation was as follows-. Mam• of undertsklng ProfltllLossl Capltal and Re$erveB Ashlands Limited Southern Cross Propcc* 1 Limited St Oswalds Housg Limit$d 1,002 8,986 277,100 21

GAMA TZEDAKA LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2020 20 Cash generntsd from operdtions 2020 2019 Surplus for the y8ar 39,276 161,849 Adjusttnent5 for.. Inve$lmenl income recognised In statement of financial activities 1511,222) 1529,$781 Movements in working capital.. IlncTeaselldecrease in debtors Increaselldecr£asel in creditors 117,0571 187,930 36,740 1135,8321 Cash absorbed by opèration$ 1301,0731 1466,9211 21 Analysls of ¢hanges in nèt {dÈbtllfvnds Al 1 Janltary 2020 Co8h 110￿ At 31 D8¢8mbot 2020 Cash al bank and in hand Bank overdiafts 47.423 151,1691 62,462 22.357 109,885 128.8121 13,7461 84,819 81.073 Loans falling due wrthin one year Loans falling due aftèr more than one yèar 1127,7971 13,046,036) IS08,5831 633.913 1636.380) {2.412,123) 13,177,579) 210.149 {2.967,430) -22_

Gama Tzedaka Llmited yd Floor, Foframé House 3547 8rent Street London NW4 2EF Lopian Gross Bametl & Co 1￿ Floor. Cloister House Riverside, New Bailey Street Manchester M3 5FS Dear Sirs Lotter ol Repres8ntatlon During the course of your audit of our financial ststements for the year ending 31 December 2020, the following representation5 were made to you by management and trustees. 1. We acknoWedge as trustees our responsibilities under the Companies Act 2006 for preparing financial statement5, in accordance ￿th Statement of Recommended Practice applicable to charities preparing their accounts in accordance wrth FRS 102 financial reporb.ng framework that give 8 true and fair view and fur making ac¢LJrate representslions to you as auditors. 2. We confimi that all accounting records have been made available to you for the purw)se of your audit, in accordance yourterms of engagement, and that all Ir8nsaclions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related infomiation, including minutes of all trustees, meetings. have been made available to you. Vve have given you unrestricted access to persons wlhin the company in Order to obtain evidence for the audit and have provided any additional infomiation that you have requested for the purposes of your audiL 3. We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. 4. We confim that all known actual or possible liligalion and claims whose effects should be consNlered when preparing the financial statements h8ve been disclosed to the auditor and accounted for and disclosed in accordance wth the FRS 102 fi'nancial reporb.ng framework. 5. We confimi that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statement$. other than those already disclosed or included in the financial statements. 6. Vve can confirm that we are aware that a related party of the charity is a person or organisation whi either Idire¢lly or indirectly) ¢ontrols, has joint control of, or significantly influenres the charity or vice ver5a and, as a result. will include tru81ees. other key management, close family and other business interest5 of the previous 7. We confirm that all related party relatic*)ship5 and transaction$ have been accounted for and disclosed in accordance V￿th the FRS 102 flnancial repottng framework. 8. We Confirm that the charity has had, at no time during the year. any arrangement, transaction or agreement to provide credit fagilities (including advances and credits granted by the charity) for tnjstees, nor to provide guarantees of any kind on behalf of the Iru51ees, except as already disclosed in the accounts. 9. We confirm that the charity has not contracted for any capitsl expenditUTe other than as disclosed in the financial stalemenls. 10. We confim that we are not aware Df any possible or actual instsn¢e of non-compliance wilh thoge laws and regulations which provide a legal framework vAthin which the charity Gonducls ils business and which are central lo the charlty's abilily to conduct its business, except as explained to you and as disclosed in the financial statements.

1. We acknovAedge our responsibilty for the design and implement8ttDn of controls to prevent and detect fraud. We confimi that we have disclosed to you the resuh5 of our risk assessment of the risk of fraud in the business.
2. We confim) that there have been no actual or suspected instances of fraud involwng management or employees wh¢ have a signrficant role in internal control of that could have a material effect on the financial staternents. We also confirm that we are not aware of any allegations of fraud by former employees, regulators or others.
3. We confirm that, having considered our expectations and inlenlion5 lor the next twdve months and the availability of working capital, the charity is a going concern.
4. We confimi that in our opinion the effects of unadjusted misststements are immaterial. both individually and in aggregate, lo the financial statements as a whole.
5. We acknowledge our legal responsibilities regarding disclosure of infomiatign to you as audiigrs and confirm that.. so far as each tru$lee is aware, there is no relevant audit information of which you as auditors are unaware,. and each trustee has taken all the steps that they ought to have taken as a trustee to make themselves 3w8re of any relevant audit informab'on and to establish that you are aware of that infomiation.
6. We confimi that the property values are approprialety stated at the year end. We ¢onfimi that the above representations are made on the basis of enquiries of manggement and staff with relevant knowledge and expertise lar)d, where appropriate of supporting documentation) sufficient to satisfy ourselves that we can Pfopedy make these representations to you and that to the best ofour knowledge and belief they accurately refle representations made to you by the trustees during the course of your audit. Yours faithfully Mr D Jay- Trust (Signed on ￿half of the Board of Trn$tsos1 Date...........

HM Revenue &Customs Company Tax Return CT600 (2021) Version 3 for accounting period5 stsrting on or after l April 2015 Your Company Tax Retum Ser￿ the cotnpany a 'NotKè' to deliver a Cornpany Tax RetLJrn it has to comply ty the fibng date or we charge a penalty, even if there is no tax to pay. A retum indude5 a Company Tax Retum fomi. any supplementsry pages. accounts c0rnputatic￿S aThJ any relevant information. The cr6Th) Guide telL% you h￿¥ the retutn rnust forrnatted a￿j delivered It contains general infortnation you need to liveryour retur￿ links to more dÈtsiled advice and ix)x-by-iM)x guidan￿ for this form and the supplèrnentary pages. The fDrm5 Ill the Ct600 series set out the information we need and provide a standard format for calculationk Company information mpany name Gama Tzedaka Limited Company ￿lStratIon number 0 1 8 3 5 5 0 1 Tax referentt 2 3 2 2 0 0 7 2 9 6 Type of company Northern Ireland Put an Y in the appropiiatt btsxle5) below Nl tTrdirwJ activity 1 SME Nl employer Spedal drojmstances About this return This is the abo¥e comp￿￿5 return forthe perlod 30 om DDMMY 35 to DD MM YYYV 0 1 0 1 2 0 2 0 1 2 2 0 2 0 14rt an'x. in the appropriate box(e5) below 40 A repayment is due for thi5 return peritid 45 aaim or ￿lIef affecthig an tarlier period 50 MakirKJ more than one return this cornpany bJ)W 55 Thi5 retyrn contair6 estimated figwes 60 Compary part of a group that is nDt 5maLi 65 Notke of distiosabie avoidan￿ sthernes Tral￿fer Pricin9 70 Con¥>tnsating adju5trrwrt daimed 75 CoMp￿Y qualifit5 for SME exemptwjn CT600(2021) Version 3 Page 1 HMRC 04121

About this return continued ACC(￿nts and computations l att￿ (omwtatiDn5 for the perfod to Ythith this rdurn relate5 80 85 l attach K<ount5 computations for a drfferent perSod 90 If yw are not attath￿9 the xcounts ZIKI comwtatitins Say wjhy Th)t SuppLementsry pages enclosed gs Loan5 and arraNJements to partiopatDrs by dose companies- f￿M Ct600A 100 Contr￿led ftffeig) companies and foreign Pe￿anent establishment exemption5- forrn cf600B GrDUP consortium- form cr600C IMurance- fomi Ct600D Charities aThJ C0jN￿unity Amur Sp)rts Clubs (GISC5)- form Ct600E Tonnage Tax- fomi ￿600F Northorn IreLand. fomi 130 Cr05S-border Royalties- fomi cf600H Suppierynlary d￿rye in respect of rin9 fènce trade5- form cr6001 Disdosure of Tax Avoidance Sthemts. form ￿600j Restitution Tax- cr6CK)K Re5earth and De4eiopment- form ￿600L Tax calculation Turnover Banks, buliding soc*ties, Insuran￿ COW4)￿leS and other fina￿la1 conom5 - put èn X in this tx)x rfyou do ￿t have a recognised tunvjver and have not made an entry in 145 Income Trading profft5 Trathng I055e5 brought forward Set againrt tsading profits Nettradlrmj proffts- t￿X 155 minu5 box l 60 Bank, bulldiThJ SOC￿ or other irrteresL and prtsfrts from noTrtradiNJ loan relatio￿h1pS Put èn'x, in box 172 rf the figuie in box 170 is Tret of rryin9 b¥k a deficit from a latet accounting periDd CT600(2021) Version 3 Page 2 HMRC 04121

Income - continued Annual payments not otherwise tharged to Corporation Tax and from whith Income Tax has not been deducted Nonexempt •Ji¥idend5 N distrilyJtion5 Iwom non-UK reydent COTryanles Income from whlth Inctffie Tax has ten deducted In¢ome from a property bu5ines5 Non-tradirwj gain5 on Ntsn9ibk rued assets )OD Tonnage Tax wofits 205 In(ome not falling under any other heathg ChargeabLe gains 210 Gross chaigeable gains Aliowabie losses inciudiwj 105se5 brou91rt forwad 220 Net thar9eabLe ga￿$ - box 210 minus box 21 S Profits before deductions and reliefs 225 LOS￿ broU￿t fowwat(l against tertain invest￿nt inwme 230 Non-trade defKits on Loan relationshy Cindudin9 interesi) and derivative contracts (financial in5trumerrts) brou9ht forward set fxJn.tradin9 pror 235 Profrt5 before other deductions aNI rel•ofs- net sum of xes 165 to 205 and 220 minus Sum of ￿XeS 225 and 230 Deductions and reliefs 240 , Losses on urb4UOted shares 245 250 UK propety ￿SIr￿ los¥es ftf thls or Prev￿ 25S Capital aliowanres fowthe purposes of managemerrt of the ￿sIneSS 260 Non.ts3de deficits for accounting Pèriod frcffj loan Telationships and deiiv*ive contracts {finan(iaL irthments) CT600(2021 ) Version 3 Page 3 HMRC 04121

Deductions and ReLiefs continued 253 Carried forward Th)n.trade deficits from loan relationships and demati¥e contracts (finan(ial instruments) 265 Non-tradTrJ losses on Intanglble fmd assets 275 Tutal trathThJ Losses of this or a later acctyjnting perlod 2BO on * in iix 280 rfa￿￿urrt5 ￿vried b3ck from later courrbng are in bDX 275 285 Tr•lThJ los%es ￿led fonvard aThJ daimed •Jainsttrol woffts FIU Non.tr•Je capital aLloW￿e5 290 255 Total of deduct)ns and retief5 - totsl of boxes 240 to 275. 285 and 290 3UO U Profts before qualrfying (hJnation5 and group relief x 235 minus Lxjx 295 Itll Oualifyiry donatior 305 Group rthf Group rthf for Carrled foNard losses thar9ÈabLe to Corp￿1￿)n Tax . box 3CQ rninu5 boxe5 305, 310 and 312 320 Rin9 fence profts included 325 NorthEm kniand wofrts iwKiuded Tax calculation Enter how wnuch profit has to be charged and at what rate Flnandal year I￿) Rate of tax Amryjnt of profrt 330 2 0 1 9 335 340 145 350 355 360 365 370 375 380 2 0 2 0 3BS 390 19% 395 400 405 410 415 4ZO 425 Cwration Tax- total of LK)xes 345. 360. 375, 395, 410 at¥J 425 430 M*gln& rellef for rfng len￿ trade5 43S Cowpwation Tax th￿eabLe box 430 rninus box 435 d40 CT600(2021) Version 3 Page 4 HMRC 04121

Reliefs and deductions in terms of tax th15 Community inve5tsnent relief 45D Double tsmation ieiief 455 Put an'x, in box 455 If box 450 indudes an undewiyirwj Rate retief daim 460 F￿t an'x in box460 if box 4SO indudes an amount cartitd back from a iatrr period Advance corp￿1(￿ Tax 465 470 Totsl rellefs dthction in tern15 of tax - lotal of boxes 44% 450 and 465 Coronavirus support schemes and overpayments (see ￿600 guide for definitions) CIRS and J5S received 472 CIAS a￿j JSS entitlement 473 URS and JSS OYErpayThent alroady assessed or Voluntary diKiosed 474 JRB and EOTHO overpayments Calculation of tax outstanding or overpaid 475 Net Corporation Tax liaPlity- box 440 minus box 470 Tax payable on loan5 and arratvjements to p¥¢i(ipators 485 14rt an X, In b)x 485 if JYJU coM￿eted box A70 in th supptementary pages ￿600A 490 CFC tax payable 495 Bank levy payame .196 Bank sur(harge payable 500 , (FC tsx bank lery￿d guthaTgE payable - total of tmkxes 490, 495 496 sos Suppiemerrtary tharge (dng fence trades) payable Tax thargeabie -total cl tx)xe5 475. 480. 500 and 505 Income Tax deduded fmm gn)ss Incom? included w profits s20 IrKome Tax repayable to the co￿￿3nY 525 Self.assessment of tsx payable before re￿ItUtIon tax and wronavwu5 SUPWt schemè overp3yTrents box 510 rninu5 box 515 CT600(2021) Version 3 Page 5 HMRC 04121

Calculation of tax outstanding or overpaid - continued 526 Coronavirus support schemes overpayment n¢)w due total of boxes 471 aNI 474 rninu5 knxe5 472 473 527 Restitutknn tax 528 5eif.assessment of tax payable total of IM)xes 525. 526 and 527 Tax reconciliation 530 Research and Deveiopmtnt crttht 535 (not currendy l￿d) 540 Creative tax credit 545 Total of Research and Development (redit and creatlve tsx uedit- total box $30 to $40 550 Land remediation tax uedit 555 Life a5Suran￿ coryany tsx credit 560 Total land remediation and life assuran￿ company tsx Iredr( totsl box 550 and 555 565 Capital aLlowante5 fir5t.year t4x credit 57 SurpLu5 Researth Deveioprnent credlts or ueatNe ta¥ tredlt p￿bIt- i)x 545 minus ix)x 525 57$ L￿d rendIat￿ or life 35su￿0 compary taxuedit payatle - total of boxes 545 and 560 minu5 tws 525 and $70 580 ital aiiimances fitst.year tax UEdit payable - boxes 545. 560 and 565 minus boxes $25, 570 and 575 585 Ring fence Cryration Tax included 586 Nl Corporation Tax inriuded 590 IEI Ring fence supplemEntsry tharge included 59S Tax already paid (and not alrea(ty repa 600 Tax outstanding- bJx 525 tninu5 bOXL￿ 545, 560. 565 and 595 60S Tax overpaid induding Surp1￿ or payable credits - totsl sum Df boxes 545, 560, 565 and 595 minLts 525 CT600(2021) Version 3 Page 6 HMRC 04121

Tax reconciliation continued 610 Group tsx refunds surrendered to th55 company Reseth and Development expendf(ure uedits SUTrendered to this comparty Indicators and information 620 Franked Investwnt IncomelExempt ABGH di5ti1butions 625 Nunkn of 51% group companiEs l>ut an'￿ in the relevant boxes. if in the w)d. the company. 630 shouLd have made (whether li has or noyj irstalment wrnents as a larye underthe Cwporation Tax On5talment PaymeFtts) Re9ulation5 631 should have made (Whe￿ it has or nofj instalment payffi￿ as a very larye fompany undwthe CoTPOTation Tax (In5tament Payments) Regulatw)ns is within a grw payments arrangetnent for the period &40 ha5 written thwn w 501d intan9ibie a55ets 545 has m￿e cross-border royalty PaY￿￿ts 647 Eat Out to Help Out Scheme.. rtimbursed di5tounts incLuded a5 taxable income Information about enhanced expenditure Research and Development (R&D) or creative enhanced expenditure 650 an ￿, in box 6SO if the dalm Is rnade by a SrI￿li or mediuTrsized enterprise (SME), including a SME 5ubcontsactor to a large company 655 Put an %' in tox 655 if the dalrn 15 made by a large cory)￿Y 660 R&D enhan￿d expenditwe 665 Creative enharKed expenditwe 670 R&D and aeative enhanod expendrture total box 660 and ix)x 665 675 Rt<D ethanLEd expEnthture of a SME on work subcontrxted to it by a iarye corrpny Vaccine resewth expenditure Land remediation enhanced expenditure Enter total enhanced expenditure CT600(2021) Version 3 Page 7 HMRC 04121

Information about capital allowances and balancing charges Allowances and charges in calculation of trading profits and losses Cèpitai aLiowance5 alanan9 charyes Annual investment 690 MathI￿ry and plarrt - Special rate pool 695 700 Mathinery and plant - main pool 705 Strurtures and buiLdingS Bu5ine55 premi5e5 reTh)vation 720 other aLiowante5 and d*r9es 730 Capital allowan￿5 Disposal vaiut thargtrpoth Enteiwist zone5 722 9w15 VEhides Zera erni55ion5 726 727 Allowances and charges not included in calculation of trading profits and losses Capital aLiowMnces Baiancw4 charyes Annual investment 735 strurture5 aTh4 bulldiNJs 736 Business premises renoVa￿on 740 745 other aLLowantes and d￿rge$ 750 755 Capltal all￿￿nceS Di5P05a value 737 73 th￿.￿)Ints ETrterpri5e zonES 745 747 Zero emissions g￿d5 vehide5 748 749 Zem emissions cars 752 CT600(2021) Version 3 Page 8 HMRC 04121

Qualifying expenditure 7SO Mathirw and plant on which ytai allowance i5 clairr￿d 755 Designated environmentally friendly mxhinery and plant 770 m￿hinery and piart on i￿.lIfe 355ets and integral features Strurtures and t￿lIdIng5 775 oth￿ mathinery aThJ piarrt Losses, deficits and excess amounts Amount arising r¥laximum available for surrewwJEr as group rellef Lo55es of trade5 cardod on wholly or partly In thp VK 78Q 785 Lo55es of tr•Je5 Cair￿ on wholly outside the UK 790 Nan-trade deficits on loan relat￿nSt￿p5 and der11a￿ve contracts 799 800 UK wopErty bUsInL￿ L05Se5 os 81Q lknrsÈa5 property bu5intss 1055es Losses from mlscellaneous 820 825 Capital 1055 Non.tr￿In9 Losses on Inlan9lbie fixed assets 830 835 Excess amounts Maximum avalabie for surrender a5 group re Non.tradÈ tapilak allowances thnations 850 55 CT600(2021) Version 3 Page 9 HMRC 04121

Northern Ireland information B56 AnKJunt of gmp retief dalff￿d which relate5 to Nl tradiwj LOS￿ used againrt rest of UKlmainstream proffts 857 A￿ount of group rel￿f claimed Ythich relatss to Nl trading losses used agalnst Nl trading profits 8S8 Amount of gmJp relief claimed whith relate5 to rest of UKlmainstream losses used &Jain5t Nl tradin9 profrts Overpayments and repayments Small repayments 860 Do not repay wm5 of or les& Read the oveTpayThents and repaJThents sedion of the Company T&< Retwn Guide for spe(fft guidance on when and how to make an entry in this box. Repayments for the period covered by this return 865 Repayment of CcffporatK)n Tax 870 Repayment of Income Tax 875 Payable Researth and Developmenl tax credit Buo Payable Research and Devdoprnent expenditure (redit 185 PayabLe creative tsx tr￿lt 890 Payable land remediation or life ayurance (omp3rry tax credit 895 Payable capital allowance5 fir5t-year tax (redit Surrender of tax refund within group Induding surrenders undèrthe Instaiment Payments ReguLation5. The following amount is to be wrreThJered an %' in the appropriate box(e5} below theioint Notlce is attached 905 or wll foiLow 910 915 Please Stop repayment of thÈ foliowiThJ amount until we send you the Notice CT600(2021) Version 3 Page 10 HMRC 04121

Bank detail5 (for person to whom a repayment is to be made) 920 Name of bank or buldir#J sooety 925 Branth Sort C￿le 930 Account number 935 Name Of￿£•Unt iLding $￿iety reference Payments to a person other than the company 945 Cornplete the authority below rf you want the repayn￿rt to be made to a person other than the crynp l as {enter status- company Secretary. treaSts￿r, ￿qUIda10r or authorised agent etc) 950 of (enter company narrk) 955 autlh)vise (enter namel 960 of address (enter address) 965 N¢Nnlnee ¥tference to reoive Pa￿Trt on compa￿5 behalf 970 Name Declaration Declaration I deckre that the infomMt)n I have gi%n on this Company TaK Rethm and any suppiementsry pwjes 15 cOrr￿t and cornpiete to the best of tny kn￿￿edge and bebef. l understand that giving faL%e information in the retum, or cOn￿aling any part of compatys profits ortax ptyable. can lead to ￿th the cornpany arKI rne beir*J prosecuted. 975 Name Davld Jay 980 Date DD MIA YYVY 985 5tath5 Govemor CT600(2021) Version 3 Page 11 HMRC 04121

HM Revenue &Customs Company Tax Return - supplementary page Charities and Community Amateur sports Clubs ICASCsl cr600E (207 5) Version 3 for accounting periods starting on or after l April 2015 Guidance Guidance about wh&n and how to cotHplete thi5 supplementary page tan be found in ihe CT600 Guide. For furthei irfortnation read What SLtpplefflgntsrypages do I need to cofflplete a￿d ifjclude as Part of the Company Tax Retum., to find out what supplernentary pages you need to cornplete. A150, read the Important about all supplementarypages and CT609E- Charities and CommunityAtTrateur Sports Clubs (G45C5) for further guidance about cornpieting this 5upplernentsry page. Company information El Company name (name of Char￿ or CASQ G8ma T28daka Limited Tax reference 2 3 2 2 0 0 7 2 9 6 Period covered bythis 5uppiementsry pa9e (onnot e￿eed 12 month5J E3 from DD MM YTrYY 0 1 0 1 2 0 2 0 E4 to DD MM Ylryy 1 2 2 0 2 0 Claims to exemption (this Section should I￿ cotnpLeted In aLI (ases) ChawltylChSC repaymerrt reference E5 X290563 Charity Comrni55ion registrat1(￿ nUrn￿r, or OS(R n￿ber Of applicable) E10 290568 t an Y In the retevant i*)x rf during the perr(Kl covered by these wptknmentary pages The company was a tharrtylCASC and is daiming xEfflptiofJ from all tax on alL or part of its income and gains (Atso put an X in box 515 if the company was a chafity/CASC had no Incon￿ orgain5 the￿er￿] E15 AIL incorne and gasns are exempt from tax and have been. or wtll be. applied for charitable or qualsfyng purposes only EZO Some of the income and galns may not be exempt or have not been applied for tharitabiè or quallfying purposes only, and I have completed form cr6(M) EZS I claim exemption from tsx Name E30 David Jay ÉJS Governor CT600E(2015) Version 3 Page 1 HMRC 04115

Repayments To make a repayment daim for the period covered by these 5upplementsry pages please register ènd Mrol to use the Charities Online service. See ￿6(￿ guide fDr further infrxmation. Put an'x. in thE box if during the perbod covered by these supplementary pages you have o¥er claimed ts E45 Information required Enter details of any Income re￿l¥ed fr(ffi) the followin9 sourtes cLaiThed as eKemptfram tsx in the hands of the thaTtty104SC. Enter the figure included in the tharit￿SIcA5C5 accounts the period covered by this returt NonxeirW amounts shtyjld be entered on fom CT600 in the appropriate boxe5. Type of income AMDunt Errter totsl turnover frotn exempt (harital￿￿ trathng activitie5 E50 nvestrnent income- exclude any amounts induded on fomi CT600 E55 UK land anil buiLdings- e￿L￿de any amount5 induded on form Cf600 E6D 5 1 1 2 2 2 rift Aid- eKdude any amounts induded on form cr600 E65 From other charities- txdude any amounts included on form ￿600 E70 Gifts of shares or securitses re(eived E75 Gifts of real property received Other sOU￿e5 (not induded above) E85 Total of boxes E50 to E85 E90 5 1 1 2 2 2 Enter details of expenditure as shown in the tharity'￿'s a￿OUThts for the pwiod covered by these 5upplwnentary page5 Type of expenditure Amount Trading costs in relation to exempt tharitabLe artivities fin box E501 Eg5 UK land and builthngs costs in relation to exempt tharitable activities lin box E60) ElOO 2 2 6 9 7 2 Ail geneFal adrnin15trationlgoveTnan￿ costs E105 8 5 2 0 All grants and donatlons rnade wlthln the UK Ello 2 3 6 4 5 4 All grants and donations made outside the UK other expendrture included abDve, or not U5Ed In calculating figures entered on the form ￿600 EIZO Total of boKes E95 to E120 E125 4 7 1 9 4 6 CT600E(2015) Version 3 Page 2 HMRC 04115

Information required ChaKItyICASC a DSsF4)sals In perlod Itotsl con5ideTation received) Hetd at the end of the period (use a￿OUnts figure5) Tangible fixed Elao e135 UK investsrbents {exduding controlled iompani151 E140 E145 7 6 4 0 0 0 o in, and loansto, controlled COMP￿leS E150 E155 1 1 7 8 Overseas investments E16D E165 Loan5 and non.trade debtors ET70 8 3 7 4 1 Otsaltfwng inve5tmerrts and loan5 Appbe5 to c￿ntieS only. &e cr600 Gvlde E180 Value of any nonquaiityng investments and loans AFvbes to ¢￿￿tIeS only. ￿e ￿600 Gu E18S Number of 5ubydiJyor assooated companies the charlty controls at the end of the period. Exdudp companies that ere throughout the period E190 CT600E(2015) Version 3 Page 3 HMRC 04115

litb GOV.UK Cha rity Commission Charity Commission Annual Return 2020 Charity registration number: Most of the Infomiation you glve In thls form wlii become publicly avaliable on the Reglster of Charltles. Ary fieLd thatthe Charlty Commlsslon wlll not dlsplay WIU be clearly marked. This document Is a record of the information provlded In the AnnuaL Return 2020. PART A- Charity information Financial per5od Financial period start date 0110112020 Financial period end date 3111212020 Income and spending Income £ £ 511.222 Spending £ £ 471.946 Serious Incidents For the perlod of thls retum. were there any serlous Incldents In your charlty that have not been reported to the Charity Commlsslon?

No Fundraislng- professional fundraiser Dld your Charity raise funds frorn the public? Grantmaking Was grant making the main way your charlty carried out its purposes? Yes Government contracts Durlng the financial perlod for thls annual return. dld the charlty recelve Income from contracts (other than grant agreements) with central government or localauthorities? No Government grants During the flnancial perlod for thls annual retum. dld the charlty recelve Income from grants from central government or local authorlties? Incomefrom outside the UK Dld your chaflty ￿ceIve Income from outslde the UK ? Spending outslde England & Wales Did your charity operate outside England and Wales? Total Spending outside England & Wales

Trad5ng subsidiarfes Dld the charlty have any subsldlaries? Yes Were any of the trustees atso d1￿CtorS of the charlty's subsldiaries? Yes Trustee payments Did any of the trustees recelve any remuneration. payments or benefits from the charity other than refunds of legltlmate trustee expenses? Did any of the trustees reslgn and then take up employment wlth the charity? Employees, salaries Dld any of your charfty's stsff recelvetotal employee benefits of £60.000 or more? Select No if your charfty does not have any staff or does not pay any staff. No For your highest pald member of staff only. what was the total vaLue of thelr employee benefits? (For example If your highest pald member of staff recelved £35.000 enter 35000). If you do not have any staff or did not pay any staff. enter O (zero)). Volunteers How many UK volunteers. excludlng trustees. did the charity have durlng the flnan¢laL period? Financlal controls Did your charity review Its Intemal financial controls?

Yes PART B- Financial information Account type Does your charlty prepare: Charity only accounts Income and endowments Of the totsl donatlons & Legacles what amount Is Legacles Donations & iegacles Of the totsl donatlons & legacies what amount Is Endowments recelved Othertrading activities Investment Income £ 511.222 Income from charitable activltles other Income Total Income and endowments £ 511.222 Expenditure

Of the total expenditure on ralslng funds what value Is Investment management costs Expendlture on ralslng funds £ 226.972 £ 226.972 Other expenditure Expenditure on charltable activities £ 244.974 Of the totsl expenditure on charitable activities what value is Grants to institutlons Of the total expenditure on charltable actlvltles what value is Governance costs £ 236.454 £ 8,520 Total Expendlture £ 471.946 Gains1(losses) Galnsl(losses) on revaluatlon of fixed a55ets This flgure should be prefixed with the mlnus symbol If It is a negative value. Actuarialgainsl(losses) on defined benefit penslon schemes Thls Ilgure should be prefixed with the minus symbolff It Is a negative vaLue. Net gainsloosses) on Investments This flgure Should be prefixed with the minus symboL If it is a negatlve value. £ 940.000 Other gainsl(losses) Thls flgure should be preflxed with the mlnus symbol If It is a negative vaLue. Assets

Ofthe total flxed assets what value is Flxed asset Investments Total fixed assets £ 7,640,001 £ 7.640.001 Of the totsl current assets what value Is Current asset Investments Total current assets £194.803 £ 84.918 Of the total current assets what value is Cash at bank and In hand £109.885 Funds Endowment funds Restricted funds Unrestricted funds £ 4.250.335 Total Funds £ 4.250.335 Llabllitles

Creditors falLirng due after one year and provisions £ 2.412.123 Creditorsdue wlthlTr1 year £1.172,346 Defined beneflt penslon scheme assetl(Llablilty) Thls flgure should be prefixed wlth a mlnus symboL if It Is a negative value Total net assetsl(IlablUtles) £ 4.250.335 Additional information Support costs Depreciation charge for the year LeveL of reserves Average number of employees Privacy statement Any informatlon you glve us wlll be held securely and pro￿sSed onty in accordance wlth the rule on data protection. We will not dlsclose your personal details to anyone unconnected to the Charity Commission unless: you have consented to their release: or we are iegaiiy obilged to disclose thèm: or we regard disclosure as either (a) necessary so that we can property carry out our ststutory functlons or(b) necessary in the public interest We may share and dlscLose Informatlon about you with relevant publlc authorltles. reguLatory bodies and agencles. outside the Charlty Commlsslon but onLy If: ' we can iawfulLy do so: and

we declde that disclosure is necessaryfor national security. crime detection. prevention. and Law enforcement. or other issues in the public interest Information we collect aboutyou We wlll use thls Informatlon: To enable us to cary out ourstatutoryfunctions and duties: Thls IncLude the followlng actlons: (a) update. con501idate. and improve the accuracy of our rernrds: (b) undertake crlme detection and preventlon and Law enforcement and asslst the thlrd partles specified above to Investigate or prevent crlme and carry out Law enforcement. (c) data anaiy51s. testlng. research. ststlstlcal and survey purposes Infom)atlon we receivefrom other sources. Information we recelve from other sources We may combine thls Informatlon wlth information you give to us and Informatlon we coiiectabout you. We may usethls IrrfomHtion and the comblned Information for the purposes set out above (dependlng on the types of Information we receive). We wlii ensure that any such dixiosure and use is proportionate: conslders your rfght to respect foryour priwate life: and Is do￿ fairly and iawtully in accordance wtth the data protection principles of the Dats Protection Act The Data Protection Act1998 regutates the use of 'personaldata'. whlch Is essentiaiLy any Inforrnation. however stored. about identifiable Ilvlng Indlvlduais. As a'data controliert underthe Act. the Charity Commlsslon must comply with it. Any changes may make to our privacy statement In the future WILL be set out In the repLacÈmentverslon of thls form. Please check back frequently to see any updates or changes to our privacy poilcy. Declaration Thls annual retum has not been submltted and no eclaratlo has been made