COMPANY REGISTRATION NUMBER: 01￿3929
CHARITY REGISTRATIO,Y NUMBER: 293792
KALEV GEMACH LIMITED
COMPANY LIMITED B Y GUARAKfEE
Unaudited F5DanCI￿ StateD￿ts
For the ye4r eNled
31 M4r¢b 2024
COHEN ARNOLD
New Buriinglon House
IIy15 Finchley Road
LLJndon
Nwii OPU

KALEV GEMACH LIMrrED
Year ended 31 March 2024
Trn5tr£s' Annual Report (Incoq)OTating the Dircctovs Re￿Xt)
Ito2
Indepe￿Ient Examinerfs Report to tbe Trnstres
Ststement of Fmancial Activitics (Including Income and EX￿nditUre
Account)
Balance Sheet
lo the Financi￿ S￿￿m¢nI$
6toll

KAI.EV GEMACH LtMrrED
COMPANY LIMrrED BY GUARA￿EE
Tr￿￿1£¢$, Annual Report (Incoryorating the Direclor's Report)
Ye8r ended 31 March 2024
The truste¢$, who are also the directors for tk purwses of company law, present their reFQrt and the
unaudi*d financial sthtellMts of the chaTity for the year ended 31 .Uarch 2024.
Refernnee #nd adminiqtradve detalLs
Chorlty reglthtlon numbtr 293792
Comp8ny reglstratlon number 01873929
Prlnclpai offlce knd registered New Burlington House
1075 Finchley Ro*1
IA)ndon
h4WIiOPU
The trustees
r A Homwitt (Chairnwi)
Mr l Friethnan
Mr A Stern
Mr A Horowitz
IAKlepEnden¢ examlner
J A Neunwin FCA Cohen Arnold
New Burliwon House
1075 Finchley Road
tnndon
NWI I OPU
Stnjcturei governance m4D4%ement
The Charity is conslituied as a Compatty limitrd by Buarantffj and 1$ th¢rcfore so￿rned by its
￿en￿)￿andUrn and Arti¢l¢s of Asyx'iulivn.
The TTUStees adrnillister the day-itrday affairs of the Clwity. None of the Trusk&s ￿ve any
beneficial interest in the Charity.
It i& noi CUTrendy the intention of the Truslees of the Charity to app)int new TTUStees. Should the
situaiion change in th¢ futur< the Trnste¢s vrill apply suithble recrnitment trainin8 a￿1 inthiction
pftKedures.
Rlsk mamgement
The Compdlly has assessed the major risks to which it is ex* particularly those relating lo th¢
operntions and finan¢¢s of the Company. li is satisfied that the systems are in place to mitigate lis
exyysure to tJM)se risks.
ObJettlves and ￿￿111￿5
The Company is established to fvrther iM)th in the United Kingdom and abroad those purposes
recogni5ed as charitable by English Law. To achieve these objects, th¢ Company utilises its in¢ome lo
make donations and intrrest free loans.

KALEV GEMACH LIMITED
COMPANY LIMITED BY GUARANTEE
Trustett, Annual Report (Incorporatlng the Dlre¢tor's Re￿rt) (Co￿*&1
Year ended 31 March %124
During (he year the Company continued to tmtysue its ￿lIanth￿piC ubje£ts in SUPFKYrt of Charitable
OTgani&atioos and individuals in need of in*rc5t free loans which was in accorthce with the
guidance of the Charity Conllnission rclating to Public Benefit.
IncoDX from donations aggre8aicd £44.(KK). Tothl ￿sOUrC& eX￿ded were £45.118 resulting ID a net
deficii of £1,118.
Interest free loans ￿led during the year amLMmted to £36,675. The arn¢)uDts ¢￿tstandIng a¢
31 March 2024 were £78,630.
The financial results. of the Charity's activities for the y¢Ar kn 31 Ma￿h 2024 ate fully reflected in the
atts¢h¢d FIn￿CIal SthieTnents together with the Notes th¢rcon.
Reserves pblicy
It is the tKtrIicy of the Company to maintsin unTestricteAI funds. which are the free reserves of the
charity, at a level which the Trustee5 consid¢r appropri0¢ after taking account of the fulure
ommilments of the Company.
Small company provlsioD8
This rerx)n has been prcpfircd in axoffdartce with the provisioD¥ applicable to comwies entitled to
the small companies exemption.
The truste¢s' annual rel￿ was apwiv¢d on .............................. aNI siw￿d on behalf of the i￿rd of
by..
Mr l Friedman
T￿Slee

KALEV GEMACH LIMITED
COMPANY LIMrrED BY GUARANTEE
Independent ExAmlner's Rew)rt to the Trustees of K￿ey Gejngth Llmlted
Ye•r ended 31 March 2024
I report to the trnsttts on my examination of the financial $taienYnts of Kalev Gern￿b Limited (Ihe
charity'l for th¢ yw ended 31 March 2024.
Responslbuities and basts of re￿rt
The trus￿$ (who are also the directors of the company for the of company law) a
responbible for the preparation of the fllwicial s￿¢Ments. The trustees Consider that an audit is not
required for this year under yeclion 144(2) of the Clwities Act 2011 (thc 2011 Act) and that
independent ¢xaminatioT] is needed.
Independent exanjiner's Statement
I have completed my examtnatis)n. I ccothrm that no matteT5 have cnme to my ￿￿1110n in ¢ODnection
with the examination giving me cause io believe:
accoutstin8 Tc￿rdS were Dot k¢pl in respeci of the charity as required by 6ectioT] 386 01 the
the financial Si*¢￿Th￿ do not accord with those T¢wrds: or
the financial statemen(s do rAoI comply with the accounting requirements of seLtion 396 of
the 2(M)6 Act other than any requireft*ni thai the accouDts give a '¢￿¢ and fai￿ view which
is Dot a maitrr ¢onsideTed as part of an indepcndent examin￿10n. or
Ibe financial statements have IMI wepared in accordance with the methcMl$ and
principley uf ihe Statement of Recommended Praaice for accounting dnd re￿￿rtIng by
charities applicable 10 Ch￿ltieS P￿parIng their accounis in accordance with thc Financial
Re￿rting Standard applicable in the UK and Republic of Ireland (fRS 102).
I have no concerns and h4vc ￿rne across no other matt¢Ts in ronn￿llOn with the ex￿nIn￿10n 10
which ￿*￿U0n should be drawn in this re￿￿1 in ord¢r ¢0 enable a proper understanding of the
ac¢ount¥ tv bc reached.
J A N¢umanll FCA
Cohen Arnold
Independent Examiner
N¢w Burlington House
1075 Fincbley Road
LoTTrdon
NWI I OPU

KA￿v GEMACH LIMrrED
COMPANY LIMITED BY GUARANTEE
Stalement of Fina￿1￿ ActiTities
(Indudlng fincome and e4Jendithre aLrount)
Yw ended 31 March 2024
2023
UDrestrictrd
funds Totsi funds To￿1 funds
Income and endowmeDts
Donaiions and legacies
Totsl Ineome
57.(XM)
57.(KK)
Expendlture
Expenditure on charithble a¢tivitic8
Totsl expendlture
&7
(45.118)
(45.118)
(45,118)
{45.118)
{￿1.?71}
(60.771)
Net expendltsre aDd net n￿￿ement In fimds
11.118)
(1.118)
(3,771)
Recondllatlon of funds
Totat funds broughi forward
Total funds carrkd forward
84,058
84,058
87,829
84,058
81940
The statement of financial *uvities include8 all Bains and lows I￿0&￿1Sel in the ye4r.
All inL.V￿￿ and expenditur¢ duiv¢ from continuing acuwptiC8.

KALEV GEMACH LIMTfED
COMPANY LIMITED BY GUARLvfEE
Balance Sheet
31 Mar¢h 20
2023
Current ￿Sets
DebtUTS
Cash at bank and in hand
li
7&630
7,190
81.775
3.723
85.498
CredltoTh: #mounts falllD8 due
lthln one year
Net current &Ssets
(2W)
(1,440)
2,940
84,0511
Total 4S6ets less current IlaNlltles
84,058
Funds of the eharlty
Unrestricted funds
84,058
Total clwlty funds
13
84,058
For th¢ year cnding 31 Murch 2024 thc charity was enliiled to exemption from audit under section
477 of the Companics Aci 2[￿ tejating 10 small Lompanies.
rectors, responsibiliiie$:
The Membe￿ have not required the company to obthin an audit of lis fjnancial sta*n%n¢s for the
year in qu¢slion in *¢¢'or(14n¢e with sertion 476:
Thc dir￿10T$ acknowledge their reswlsibiliiies complying wilh the wu?rements of the Aci
with resFecI to accounting records and the FKeparation of financial ststernents.
Tr8e financial state[r￿niS have E*en prepared in accordance with the provisions applicable to
companiey subject lo the small companies, regime.
se fin4nci31 ststements were approved by the iThrd of rrystr¢s and authorised for issue on
. •4. L.).. and aTe signed on beha]f of the board by:
Trnstee

KALEV GEMACH LIMrrED
Notes to the Slalements
Year ended 31 March 2024
General Inforn￿lIon
The Lharity is a public tenefit entity and a private company limited by guardntee, registered in
England and Wales and k ttgistered cljarity in England and Wales. The address of the regis￿red
office is New Burlington House, 1075 FAllchley Ro*L L4)ndon, NWI I OPU.
I ststement ot¢omp]lan¢e
These financial sra*ments have ￿pared in compltance with FRS 102. Tr Financial
Rep)rting Standard applicable in the UK and the Republic of Ireland,, the Ststement of
Recomjnended Practice applicable to charities preparing their accoullts tn accordance with the
Financial Reporting Standard applicable in the UK Republic of Ireland (FRS I￿2) (Clwities
SORP (FRS 102)) aThJ the Companies Act 2(M.
Ateounthig polldes
B&gts of prepAratlon
The financtal slaiements have iK¢n prepa￿j on the historical cost basis.
The financial statenxnls are wared in 51¢rbng, which is the hllKtional currency of the entity.
Golmg concern
The fIn￿Clai slatemen¢s have been prepared ID ￿COrdanCe with the accounting principles
appropriate to a going iuocern. as the uwtces have a reasonable expectsiion thai the charity h&s
adeqvatr resources to ¢oniinue in operntional existen¢¢ for the forescuble future by m¢¢tins its
liabilities as they f￿1 due. blqed on the net Cu￿ent aS￿t W￿l¢lOn of thc charily available
sources of financ¢.
The charity's main activity 1$ granl making. The charity Th￿xIeSt overheads and the trustees
have the ability tv exercise control over the charity's wt n]aking clwithle acuvities and to
call on support from benef¥cknn. s￿h thai the tsv$tees belTevc the charity will continue as a
going concern.
Charltabl¢ 4¢dvliles
Charitable activitie$ are only recognised in the accounts when pai
Fund aeeoundJ)g
Unr¢stri¢i¢d funds are available for use ai the discretion of the trns¢e¢s u) further of the
charity's PUnK>5CS.
Ikgignalcd funds are urtre5trtLted funds earnwked by the tru5tee5 for pani¢ular future projects
or COTnmitments.
Restrithed funds are subjected to r&strictions on their ¢xp¢ndityff declared by the donor Ix
through the terJJ]s of an ap￿1, and fall into one of two Sutr￿1￿￿: ffStric*d in¢orn¢ funds or
endown￿l funds.

KALEV GEMACH LJMtTED
COfvfPANY LIMrrED BY GUARANTEE
Notes to the Fmancial slatemeDts(mAtsM￿)
Year ended 31 March 2024
AecountlD8 wlleles (¢•*w•d)
Ineoming re50ur
All income is included in the st*meDt of fJnaDcial acuviues when entitlement has passed io the
charity. li is probable that the ecoDOmiC I￿nefitS ass(xiated with the transartion will flow to the
¢harity and the arnO￿nI can be reliably ￿￿$￿Ted. Th¢ followillg sFe£ifie p)licies are applied to
panicular cat¢goriu of incom￿.
inco￿* from donations or grants is recognised when there is evidence of entidemeni to the
gift, receipt is prob&ble and ils amouji can be n￿ured reliably.
kBacy income is reco8nis¢d whcn receiw is probable and entidemeDt i& estsblislThl.
Re60urces expended
Expenditure Is re¢ognis¢d on an ac¢rnals basis as a liabiliiy is iD¢unrd. Expenditure includes
any VAT which canlloi be fully T￿0vered. and is c18ssified unthr headings of the SLa*rncni of
financial activities ￿ whith li rela*8:
expenditure on raising fund8 includcs the cosis of all fundraising activitses. ¢v¢nts, non-
charii&ble trading activiti¢s. and th¢ 5#1e of donated go￿lS.
expenditWTe on charitable activiti¢s includes 411 costs incurred by a charily in undertaking
aciiviries that further its charitsble ain￿ for the benefjt of its beneficiaries. including ihose
Sup￿( costs and costs relatsng to the governa￿e of the charity tiPFM)rtioned to charitsble
a¢iivities.
other expenditure includes all exT￿nd]I￿re thai 18 neither related ￿ raisin8 funds for the
¢h4rity nor part of its expenditure on charithbl¢ a¢tivilie5.
All costs ￿e allocatrd to expendiiure a￿sOrIeS Teflecung the uye of the resource. Direct cost8
attributable 1¢) u Single activity are allocated dire£Lly io that activity. Shared cosis are
apportioned beLween the activities they conuibutr to OD a reasonable. justifiable 8nd CODsi$frn¢
basis.
Flnandal108trumtnts
Financial liabilities and equity iostruments are ¢l￿S1r1ed according ￿ th¢ subs¢wKe of the
contractual aTrdngements enier¢d into. An equity instrumenl is any contrnct that evidences a
residual interest in the a%8ets of the entity after deducling all its fina￿]&1 liabiliiie5.
B*sle fSnaDci81 Instruments
Cash and cash cquivalents
C4sh ynd cash equAvalents coryise c&sh bala￿e8 and ￿11 dwits.

KALEV GEMACH LffviiTED
Notrs to the ￿nanCIal Statemellts(rrfiwTodl
Year ended 31 MArch 2024
AC￿ll￿tIng pollcles (c•Atswd)
OtheT debtors
Trade ond other debtors are re¢ogrtised initially at trnnsaction priee plus #ttributable transaction
costs. Subsequent to initial Tecognition they are measured at amortised cost usin8 the effeciivc
in(eresi metho¢ less any impairn*nt losses. If the arrangement constitu￿$ a fmancing
tranyaction, foI example if payr&Dt j5 defeJred ￿yond business ten￿, then il IS
mea8ured ￿ the prcsent va]uc of future payments disCoun￿d ￿ a m8Tkct rate for a Similar debt
instrument.
Other credi
Trade and other creditors are Tecognised initially ai transaction price less atiTilyJtsble transaction
costs. Subsequent to initial recognition they are mwured at amortised cosl using the effective
interest methLMI. If the ￿range￿￿￿[ consututes a financing traDsaction, for example if pay￿￿nt is
defe￿ed beyond nornjal busineys ￿rns, then it is n￿s￿red at th¢ pruenl value of fulure
payments discoun*d at a rnaTkei ra(e for a similar debt in$iTument.
Limited by guaraDtee
The Charity is ¢onstiluwl CompAny limiwi by guaran￿. and ig therefore goverwi by it8
Memorandum and Anicles of AssOci￿10r￿. The Trusttts have undertaken to Contribu￿ such
amounis not exceediD8 one p)und as nmy k requI￿d in the cveDt of the COD)paDy being wound
up.
Donallons and legides
Unrestricied Total Funts Unrestrict&l Tothl Fund$
Fun(ts
2024
Fund$
2023
Don•tlon
Donations Received
44.(MX)
57.1J)O
57,(KM)

KALEV GEMACH LIMTTED
COMPANY LI￿IlTED BY GUARANfEE
Notes to the Flnancial stateD￿nts{c0￿ti￿￿￿J
Year ended 31 March 2024
Expendlture on charitabk activities by type
Don*xons paid compri8e the following grants durADg the year:
Amud Ha￿lOkoh Trus1
The Torath Chesed Yeshiva Trnsi
Friend5 of Shekel Hakodesh Limitrd
Beig Aharon TT Acuvity Centre
che￿a$ MO'OL IAdol
Kolel Shomrei Hocborncrfb
The Z.S.V. Thisi
Bc'er Yitzchok Trust
Bels Rochel D'SatsnaT Limited
Amud Hac1￿ed TN5t
Chasdei Uvois
Ezra5 Yisroel Trnst
Heichalei Hakod¢sh Centre Machnovke Belz
KYL CentTaJ Shul Trust
Lechem Shlomo
Start Upright
Tov v￿￿eSed
Yad VLKhessed AssocAaiion Limi*d
Yeshivo HoTomo
Other donations below £l.LK
4.310
3.420
1.8IXI
1.51X)
l.l(K)
1.050
13.890
43.270
7. Expendlture ou charftAble artlvltles by actlvlty type
Grant fi￿dIng
of activiti¢g Supp)rt costs
Totsl funds TL)ts] fund
2023
ihnations paid
Governmnce costs
43,270
43270
58.970
1,801
60.771
1.848
43.270
1,848
45,118
Analysis of wnts
2023
Grnnts to insdtudon
GranLs lo in.8titulion5
43270
43270
58.970
58.970
Totsl ￿an15

KALEV GEMACH Lim￿ED
COMPANY LIMITED BY GUAIL4NTEE
Notrs to the Flnancial StateThents
Year ende4131 Marth 2024
Independent exAmh￿tIon fee8
2024
2023
Ftts payable to the independent examiner for.
IndependeDi examiDaiioD of the flljancial ststcnxnls
10. Trnstee remunerAtlon and exptnsts
No Trustces received any Temuneralion during the yeaT (2023.. £DiI). The ¢lwiry did not nyet
any individual expenses incuTred by the Thstett r(>r services provided ¢0 the churiiy.
11. Dtbtor5
23
Other debiors
78,630
81.775
12. Credltors: amounts fallln8 dut within ont yar
2024
2023
Sundry credi￿1$ and Acrnials
13. Analysis ofcharilable funds
Unre8trlcled fund8
At
31 March 20
Ai
l April 2023
tncon)e Expenditure
General funds
84.058
(45.118)
81940
Ai
31 March 202
At
l Apnl 2022
tncome Expenditure
General funds
87,829
57.(KKJ
(60.771)
84.058

KALEV GEMACH LIMrrED
COMPANY LIMITED BY GUARANTEE
Notss to the Financial Statenwits(w
Year ended 31 March 2024
14 Anatysis of net asttts between funds
Unrestricted Total FundB
Fund¥
2024
Curr¢ni assets
Creditors less than l year
Nd 835ets
85,820
12,880)
82,940
85,820
(1880)
81940
UnTe5trictrd Tota] Funds
Fundi
2023
Current ￿Sets
Creditors Icss than l year
Net assets
85.498
(1.440)
84.058
85,498
(1.440)
84,058
IS. Related party tra￿￿110￿6
Durin8 the year the charity received Gift Aid of £20.(KK) (2023: £47.C(KJ) from J S Estai¢8
Limiied and £20,IJX) (2023.. £10,(￿) fTOm Keepfine Limited. Mr Friethnan. a Trusttt of the
chariiy, is a dire¢ior of these compani￿.
li