COMPANY REGISTRATION NUMBER: 02148406
CHARITY REGISTRATION NUMBER: 0297369
ROALUF LIMITED
COMPAIYY LIMITED BY GUARANTEE
UNAUDITED FINANCIAL STATEMENTS
31 TrLiRCH 2024

ROALUF LIMITED
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
PAGE
Trnstees, annual report (incorporating the directols report)
Indq)endent examinegs report to the Ir￿St¢eS
Statcmcnt of financial activities (including income and expendiNre
account)
ststement of financial position
Notes to the financial statements

ROALUF LIMITED
COMPANY LIMITED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT)
YEAR ENDED 31 MARCH 2024
The t￿ste¢S. who are a150 th¢ directors for the purposes of company law. present their report ond the
unaudited financial statements of the charity for the y¢ar ended 31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
ChArity regl8tr8lloD number
Company registrAtion nutnber 02148406
Principal offfice 8nd registered 7 Colroy Court
office
127 Bridge Lane
NWII 9LL
London
Roaluf Limited
0297369
The Tru8¢ee8
Mr S Lufti8
Mrs R Luftig
Mr l Luftig
Mrs Rachel Luftig
David Goldber& FCA DChA
New Burlin8ton House
1075 Finchl¢y Road
London
NWI I OPU
CompAny Secrethry
Ind¢pendent Examlner
STRUCTURE, GOVERNANCE AND MANAGEMENT
Th¢ Charity is constituted a5 a Company Limited by guarantee, and is therefore governed by its
Memorandum and Articles of Association.
Th¢ day-tovday affairs of the Charity are administ¢r¢d by the council of Trustees. None of th¢ Trustees
who are also the Director5 have any beneficial int¢rest in the Company,
li is not currently the intention of the Trustees of the Charity lo 8ppoinl new Trustees. Should ihe
situation chan8e in the future, the Trustees will apply suitable rccruitment training and procedures.
OBJECTIVES AND A￿1VITIEs
The Charity's object and its principal activity continues to be that providing grants for the
enhancement of education and religion and for the relief of pov¢rty.
The Charity receives income mainly from its property inv¢5tments which it ulilis¢s in the provision
and distribution of grants and donations.
The Truste¢s confirni that they have r¢f¢rr¢d to the guidanc¢ contAined in the Charity Commission's
general guidance on public benefit when reviewing the Charity's aims and objectives and in planning
futhre activities and setting the grant making policy for the year.

ROALUF LIMITED
COMPA1￿ LIMtTED BY GUARANTEE
TRUSTKES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
(continued)
YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS AM) PERFORMANCE
During the year th¢ Charity continued its philanthropic activities in support of reli8ious, education and
other charitabl¢ instilulions and. aggregate donations in the sum of £39,014 (2023: £30.240) were paid
in the year to 31 March 2024.
The finanoial ￿sUlts of th¢ Charity's a¢tiviti¢s for the year ended 31 March 2024 ar¢ fully reflected in
the attached Financial Ststements together with the Notes thereon.
FINANCIAL REVJEW
Reserve Poll¢y
It is the policy of the charity to maintain unrestricted funds. at 8 level which ihe Trustees think
appropriale, after considering the future commitments of the Charity and the likely costs of the Charity
for the next year.
As at 31 March 2024 the Chwity h&$ tot&1 funds of £270,253, all of which are free rcs¢rv¢s,
Grnnt mYdklDg policy
Granis are made to charitable inslitutions and organisations whiGh a¢cord with th¢ objects of the
Charity.
Investment Powers and Policy and ObJeetlve9
Und¢r the Memorandum and Articles of Association, th¢ charity has the pow¢r to make any
inve$tsnent. which the Truste¢s see fit. Th¢ Trustees re8ularly review the Charity's FX)Sition and need5
in respect of the investment polioy.
Risk Management
The Trustees have identified and reviewed the major risks to which the Charity is exposed. in
particular those related to th¢ op¢r8tions and financ¢ of Ihe Charity, and are s8tisfi¢d that systems are
in place to manage those risks.
PLANS FOR FUTURE PEIUODS
The Trustees plan to continue to make distributions in Accordance with th¢ir grant making policy and
to ensure that an appropriats level of reserves is mainiained.
SMALL COMPANY PROVISIONS
This report has been prepared in a￿OrdanCe with the provisions applicabl¢ lo companies entitled to
the small companies ¢x¢mptiort.
The trustees, annual report wa5 approved on 22 Nov¢mber 2024 and si8n¢d on behalf of the board of
trustees by:
MR S LUFTIG
Trustee

ROALUF LIMITED
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROALUF
LIMITED
YEAR ENDED 31 MARCH 2024
I report to the trustees on my examination of the financial statements of Roaluf Limited ('the charity)
for the year ended 31 March 2024.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for Ih¢ preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act,).
Hv4ving sali5fi¢d mys¢lf that the accounts of the company 8r¢ not required to be audited under Part 16
of the 2006 Act and are eligible for independent ¢xamination, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my examination I have followed ihe Directions given by th¢ Charity Cotntnission under
s¢ction 145(5)(b) of the 2011 Act.
INDEPENDENT EK4MINER'S STATEMENT
I have compl¢l¢d my exAmination. I confirni that no matters have come to my attention in connection
with the examination givirt8 me cause to believe..
accounting ￿ordS were not kept in resp¢¢t of the charity as required by section 386 of ihe
2006 Acl. or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fail view which
is not a matter consid¢rod &5 part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recomm¢nd¢d Practice for accounting and reportin8 by
charities appli¢8ble to charitics preparing their accounts in accordgnce with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no ¢on¢¢rns and have come across no other matters in connection with the examination to
which attention should be drawn in this rew)rt in order to enable a proper understanding of the
accounts to be reached.
DAV
LDBERG, FCA DCIL4
¢nd¢ni Examiner
New Burlington Hou5¢
1075 Finchley Road
London
NWI I OPU
22 November 2024

ROALUF LIMITED
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
ONCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2024
2024
Unr¢strioted
nds Totsl funds Tolal fund5
2023
Not¢
INCOME AND ENDOWMENts
Inve5tfflent income
35,500
35,500
35,500
35500
35,439
35,439
TOTAL INCOME
EXPENDITURE
Expenditure on charitable activiti¢s
TOTAL EXPENDITURE
(39,293)
(39,293)
(39,293}
(39,293}
(30,480)
(30,480)
ET (EXPENDrruRF.)IINCOME AND NET
MOVEMENT IN FUNDS
(3,793)
(3,793)
4,959
RECONCIL]ATION OF FUNDS
Tolal fuDd$ brought forward
TOTAL FtrNDS CARRIED FORWARD
274.046
270.253
274,046
270?53
269,087
274.046
The sthtement of financial aoliviti¢s includes all gains And losses reco8nised in th¢ y¢4r.
All income and expenditure d¢riv¢ from continuin8 aetivities.
The notes oth pages 6 to 11 form part of thes¢ fltlantial ststemetsts.

ROALUF LIMITED
COMPANY LIMITED BY GUARAIYTEE
STATEMENT OF FINANCIAL POSITION
31 MARCH 2024
2024
2023
Note
FIXED ASSETS
Investments
li
275,000
275,000
CURREiYf ASSETS
Cash at bank and in hand
11,066
14,859
cRED￿ORS. amount5 falllng due withiD one
year
12
(15013)
(15.813)
{954)
274,046
274,046
NET CURRENT LIABtLITtES
(4,747)
270.253
TOTAL ASSETS LESS CURRENT LIABtLfriES
NET ASSETS
270253
FUNDS OF THE CHARITY
Unrestricted funds
270,253
270,253
274,046
274.046
TOTAL CHARITY FifNDS
13
For the year ending 31 March 2024 the charity was entitled to ex¢mption from audit under se¢lion 477
of the Compani¢5 Act 2006 relating to small companies.
Directors, responsibilities:
The members hav¢ not required the company to obtain an audit of its financial siatements for the
year in question in accordance with section 476.
The directors acknowledge their responsibilities for ¢omplyin8 With the requir¢m¢nts of the Act
with respect to a¢¢ounting records and the preparation of financial statements.
These financial $14t¢menis have been prepared in accordanc¢ with the provisions applicable to
companies subject lo the small compani¢s' rcgime.
These finan¢i&l statements were approved by the board of trustees and authorised for issu¢ on 22
November 2024. and are signed on behalf of the board by..
MR S Lu￿[G
Trustee
The notss on PAges 6 to 11 form part of these finAN¢i*l gtatement

ROALUF LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCiAL STATEMEIYTS
YEAR ENDED 31 MARCH 2024
GENERAL INFORMATION
The charity is a public benefit entity and a private company limited by guarantee. registered in
England and Wales and a registered charity in England and Wales. The address of the register¢d
office is 7 Colroy Court 127 Bridge Lane, NW I19LL, London.
STATEMENT OF COMPLIANCE
These financial statements have been pr¢pared in compliance with FRS 102. The Financial
Reportin8 Standard applicable in the UK and the Republio of Ireland,. the Statement of
Recommended Practice applicable to ¢h&rities preparing their accounls in accordance with the
Financial R¢porting Standard applicable in th¢ UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
ACCOUNTING POLICIES
Bas18 of pr¢pArAtIo
The financial statements have been prepared on the hislorical cost basis. as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements ar¢ pr¢p8red in sterling, which is lh¢ functional currency of the entity.
Golng concern
There are no ma¢¢rial uncertainlies about the charity's ability to continue.
Judg¢ments And key 8ourees ofestlmatlon UD¢ertxlnty
The preparation of Ihe financial statements requires mana8¢m¢nt to make judgements, estimates
and assumplions that affeci the amounts reported. These estimates and judgements are
ontinually reviewed and are based on exp¢rience and oth¢r factors. including Cxpeclations of
future events that are believed io be reasonable under the circumstances.
Judgem¢nls made by the directors in the applicalion of these a¢counting policies that have
significant effect on the financial ststemenls and estimates with a 5ignifi¢ant risk of maierial
adjustmenl in the next year are a5 follows..
Propffj valuation
The valuation of the charity's investment properties is inherently subjective, depending on m&ny
factors, including the individual nature of emch property, its location and exp¢cted future net
rental values, market yi¢lds and comparable market transactions. Therefore the valuations are
subject to a d¢gree of uncertainty and are made oil the basis of assumption5 which may not prove
to be accurat¢. particularly in periods of difficult mark¢t or economic conditions.

ROALUF LIiiirfED
COMPANY LIMITED BY GUAIL4NTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING POIJCIKS (cmvM¢d)
Fund accounting
General unrestricted fund5 comprise the accumulated su4)lus or deficit on income and
expenditure account. They are available for use at the discretion of the Trustees in furtherance of
the general objectives of the Charity.
Restricted funds are ￿ndS subject to specific restricted conditions imposed by donors.
Designated funds are funds which have been set aside At the discretion of the Trustees for
specific purposes. There are no Designated Funds as at Balance Sheei date.
In¢omlng resources
All income is included in the statement of financial activities when cntitl¢ment has passed to the
charity, il is probable that the economic benefits &ssocialed with Ihe tronsaction will flow lo th¢
harity and th¢ amount can be reliably measured.
Income from donations or grants is recognised wh¢n there is evidence of entitlement to ihe gift.
receipt is probable, and its amount can be measu￿d r¢liably.
Re80urceJ expended
Expenditure is recognised on an accruals basis 85 a liability is incutTed. Expenditure includ¢s any
VAT which ¢annot be fully recover¢d, and is classified under headings of the staiemeni of
financial activities to which it relates:
Expenditur¢ on Gharitable activities includes all costs incuTrcd by a charity in undertaking
activities thai further its charitable aims for the benefit of its ben¢fici#ries, inLluding those
support ¢OSts Bnd costs relr¢tin8 to th¢ governance of lh¢ charity apportioned to charitable
activities.
Chorltable actlvltles
Grants payable are charged to the stat¢ment of financial activities once the charity has made a
commitment to p&y the grant and this h4$ been communicated ¢0 tl)e beneficiary or the gTant has
been paid, whichever is earlier.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair
vglue. If fair value cannot be reliably measured, assets are M¢aSu￿d at cost less impaimient.
Listed investments are meaSU￿d at fair value with changes in fair value being r¢cognised in
in¢om¢ or expenditure.
Investmenl property
Investment Properties are included at trustees, valualion as at the Balanc¢ sh¢¢¢ date. Any
reali5ed or unrealised gains or loss¢s are tsken to the statements of financial activities.

ROALUF LIMITED
COMPATr4Y LIMITED BY GUARANfEE
NOTES TO THE FINANCIAL STATEMEIYTS (coKdhued)
YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES {cottrtn¥￿)
Financial inslruments
A financial asset or a financial liability is rwognised only when the entity b¢¢omes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivabl¢ or payable including
any related transaction costs, unless the arrangement constitutes & financing transaction, where it
is recognised at the present value of the future payments discounted at a market rate of interest
for a similar debt instrument.
CuTrent assets and current liabilities ar¢ subsequently measur¢d at the cash or other consideration
¢xpected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
LIMITED BY GUARANfEE
The Charity is a Company limited by guarantee and ha5 no share capital. The liability of each
m¢mber in the event of winding up is limited to £1.
INVESTMEIYT tNCOME
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Income from investm¢nl properties
35,500
3s￿IK1
35,439
35,439
EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE
Unrestricted Total Funds Unrestriclcd Total Funds
Funds
2024
Funds
2023
Grants
Support costs
39,014
279
39,014
279
30.240
240
30.240
240
39,293
39393
30,480
30,480

ROALUF LIMITED
COMPANY LIMITED BY GUARANfEE
NOTES TO THE FINANCIAL STATEMENTS <￿￿11￿1¢￿9
YEAR ENDED 31 MARCH 2024
EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE
Activities
undertaken
directly Support costs
Total funds
2024
Totsi fund
2023
Grants
Governance costs
39,014
39,014
279
30.240
240
279
39.014
279
39293
30.480
The composition of donations is shown below:
Bais Malka Ltd
Chassidei Elelz Manchester
atesh¢od Talmudi¢al Coll¢g¢
MAnor Drive Torah Keren Limited
Y¢shivah L'zeirim Manchester Charity Trust
Donations under £2,000
4,000
3.600
4.000
5,060
3.600
18,754
39,014
Totsl
Grants were made for the advancement of Jewish religion and education, and for the prevention
or relief of poverty.
INDEPENDENT ExA￿[u￿ATION FEES
2024
2023
Fee5 Payable to the independent examiner for.,
Independent examination of the financial stat¢m¢nt$
180
180
STAFF COSTS
No salaries or employee b¢n¢fits w¢r¢ paid during the year (2023: £Nil)
10. TRUSTEE RE1￿UNERATIoN AND EXPEPISES
No remuneration or other benefits from employment with the charity or a r¢lat¢d entity were
receiv¢d by ihe trustees.
The charity did not m¢¢t any expenses incurred by the trust￿ for services provided to the Charity
(2023: £Nil)

ROALUF LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENfs (COnfflttMed)
YEAR ENDED 31 MARCH 2024
11. INVESTMENTS
Illvestment
properti
Cost or Valuation
At l Aprll 2023 and 31 March 2024
ImpAiment
Al l Aprll 2023 and 31 March 2024
Carrylng amount
At 31 March 2024
275.000
275,000
275,000
At 31 March 2023
All investments shown above are held at valuation.
Investment properties
The investment properties are stated at Trustees, valuation as at 31 Morch 2024. The histori¢al
cost of the properties at 31 March 2024 is £105,860.
12. CREDITORS: Amounts falllng due witknln one year
2024
2023
Trade creditors
Accruals and deferred incom¢
Director108n accounts
11033
180
3.800
15013
11,833
180
3.800
15.813
13. ANALYSIS OF CHARITABLE FUNDS
Unreslritted fund8
At
At
31 M4r¢h
2024
2023
Income Expendi￿re
General fund5
274,046
35,500
(39,293)
270253
At
l April
2022
At
31 March
2023
Income Expenditure
General funds
269,087
35,439
(30.480)
274,046
io

ROALUF LIIVllTED
COMPANY LIMrrED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMEwfs
YEAR ENDED 31 MARCH 2024
14. ATr4ALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Totsl Funds
Funds
2024
Inv¢stments
Current Ass¢ts
Creditors less than l year
Net assets
275,000
11,066
(15.813)
270,253
275,000
11,066
(15013)
270253
Unrestricted Total Funds
Funds
2023
Jnveslm¢nts
Current assets
Credilors l¢ss thAn l year
Nel A85ets
275.000
14.859
(15.$13)
274.046
275,000
14,859
<15.813)
274,046
IS. REIATEI) PARTIES
Included in oth¢r creditor5 is £3,800 owed to the trustees of the chority.
li