COMPANY REGISTRATION NUMBER: 02148406 CHARTfY REGISTRATION NUMBER: 0297369 ROALUF LIMITED COMPANY LIMITED BY GUARANTEE UNAUDITED FINANCIAL STATEMENTS 31 MARCH 2025 ROALUF LIIVllTED COMPANY LIMrrED BY CUARAiYfEE FINANCIAL STATEMEIYTS YEAR ENDED 31 MARCM 2025 PAGE Trustees, annual report (incorporating the directoes report) Independent examiner's report to the tn￿le¢S Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements ROALUF LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEESI ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 MARCH 2025 The trustees. who are also the directors for the purposes of company law, present their report and the unaudited financial stai¢ments of the charity for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Regislered chaTIty llame Roaluf Limited Ch8rlty regi¥tration Dumbtr Company registratioll number 02148406 Principal O￿lee and registsr¢d 7 Colroy Court office 127 Bridge Lane NWII 9LL London 0297369 The tru&tee8 Mr S Luftig Mrs R Luftig Mr l Luftig Mrs Rachel Luftig David Goldber8, FCA DChA New Burlington House 1075 Finchley Road London NWII OPU Comp8ny 8ecret*ry Independen¢ examlller STRUCTURE, GOVERNANCE AND MANAGEMENT The Charity is constituted as a Company Limited by guarante¢, and is therefor¢ 8overned by its M¢morandum and Articles of Associalion. The day-tfrday affairs of the Charity are administ¢red by the council of Trustees. None of the Trustees who 4re also th¢ Directors have ben¢ficial interest in the Company. It is not currently ihe int¢ntion of the Trustees of the Charity lo appoint new Trust¢¢s. Should the situation chan8e in the future. the Trustees will apply suitable recruitment training and procedures. oBJE￿IVEs AND ACTtVmES The Charity's object and its principal activity ¢ontinues to be that providin8 grnnts for the enhancement of education and religion and for the relief of poverty. The Charity receives income mainly from its property investment5 which it utilises in the provision and distribution of grants and donations. Th¢ Tru5tee5 wnfim that they have ￿ferred to th¢ guidance conlained in the Charity Commission's general guidance on public ben¢fit when r¢viewing the Charity's aims and objectives and in planning future activities and setting the grant makin8 policy for the year. ROALUF LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) {¢ondn*e YEAR EIYDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE During the year the Charity Lunlinu¥d ils, phil&niliropic activities in support of religious, education And other charitable institutions and, awegat¢ donations in the sum of £41,854 (2024: £39,014) were paid in the year to 31 March 2025. The finHn¢ial results of the Charity's activities for the year ended 31 March 2025 are fully reflected in the attach¢d Financial Statements together with th¢ Notes thereon. FINANCIAL REVIEW R¢serYe Policy It is the policy of the charity to maintain unrestricted funds, at a level which the Trustees think ppropriate. after considering the ￿tUre commitm¢nts of the Charity and the likely costs of the Charity for the next year. As 4131 March 2025 the Charity has total funds of £267,417, all of which are free reserves. Grant mwldng pollcy Grants ur¥ mud¢ lo tyhariluble i11slilulioii$ 411d 01.8811isations whicli accord with the objects of the Charity. Investment Powers and Polley And Objectlves Under the Memorandum and Articl¢s of Association. the charity has the w)wer to make any investment, which the Trustees see fit. The Trustees regularly review the Charity's position and needs in respect of the inv¢stment polioy. R15k Mgnggement The Trustees hAve identified and reviewed the major risks to which the Charity is exposed. in particular th05¢ r¢lated io the operalions and finance of the Charity, and are salisfied that systems are in place to manag¢ thoy¢ risks. PLANS FOR FUTURE PERIODS The Trustees plAn to continue to make distributions in accordan¢¢ with their grant making policy and to ensure that an appropriate level of reserves is maintained. SMALL COMPANY PROVISIONS This report has b¢¢n prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report Was approved on 21 November 2025 and signed on behalf of the board or trustees by: MR S LUFTIG Trust¢¢ ROALUF LIMfTED COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROALUF LIMITED YEAR ENDED 31 MARCH 2025 I report to the trustees on my examination of the financi&l statements of Roaluf Limited ('the charity,) for the year ended 3 l March 2025. RESPONSIBILITIES AND BASIS OF REPORT As the trust¢es of the Company (and also its directors for the pu￿05eS of company law) you are responsible for the preparation of the financial statement5 in accordance with the rquirements of the Companies Act 2006 ('the 2006 Act,). Having satisfi¢d myself that the llccounls of the company are not required to be audited und¢r Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's a￿)untS as carri¢d out under section 145 of the Charities Act 2011 ('Ihe 201 l Act.). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 20I l Act. INDEPENDENf EXAMINER'S STATEMENT I have complcted my examination. I confinn that no matt¢rs have com¢ to my attention in connection with the examination giving m¢ ¢ause to beli¢v¢'. Accountin8 records wer¢ not kept in r¢spect of the charity as required by section 386 of th¢ 2006 Act; or the financial statements do not accord with those rccords. or the financial stalem¢nts do not comply with Ili¢ acwunling requirements of section 396 of the 2006 Act other than any requiremcnl ihal the accounts give a 'true and faie view which is not a matter consider¢d As part of an independent ¢x8mination' or the financial statements have not been prepar¢d in accordance with th¢ meihods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicabl¢ to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republi¢ of Ireland (FRS 102). I have no concerns and hav¢ Come across no other matter5 in ¢onnection with the cxaminAtion to which attention should be drawn in this report in Ord￿ io enable a proper understanding of ihe 8c¢ounts to be reached. DAV Ind DBERG, FCA DCHA t Examin¢r en urlington Hous¢ 75 Finchley Road London NWI I OPU 21 Nov¢mber 2025 ROALUF LIMITED COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (tNCLUDING INCOME AND EXPENDrruRE ACCOUNT) YEAR ENDED 31 MARCH 2025 2025 Unrestricted funds Total funds Totsl funds 2024 INCOME AND ENDOWMENTS Investment income 39.282 39282 35,500 TOTAL INCOME 39,282 39,282 35,500 EXPENDITURE Expenditure on charitable activities TOTAL EXPENDITURE (42,128) (42,128) (42,128) (42.128) (39,293) (39,293) Y4ET EXPENDITURE AND NET MOVEMENT (2,846) (2,846) (3,793) RECONCILIATION OF FUNDS Total funds brought fonvard TOTAL FufiDS CARIUED FORWARI) 270,253 270253 274,046 270,253 267,407 267,407 The ststement of financial activities includes All gains and losses recoBnised in the year. All income and ¢xpenditur¢ d¢rive from ¢ofttirkuin8 activities. The notes on pages 6 to 11 form part ofth¢g¢ fin•M¢ial 5tstemerJts. ROALUF LIMITED COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL POSITION 31 MARCH 2025 2025 2024 Note FIXED ASSETS Investhients li 275,0(Kl 275,000 CURRENT ASSETS C&sh at bank and in hand 8220 11,066 CREDITORS: amounts fallillg due wfithln ODe year 12 (15013) (15,813) (4,747) 270,253 NET CURRENT LLiBILTfiES TOTAL ASSETS LESS CURRENT LIABILITIES (7,593) 267,407 267,407 NET ASSETS 270,253 FUNDS OF THE CHARITY Unrestricted fvnds 267,407 267,407 270,253 270,253 TOTAL CHAIUTY FifNDS 13 For ihe year ending 31 March 2025 the charity was ¢n¢itled to exemptioi) from audil under se£tion 477 of th¢ Companies Act 2006 relatin8 to small companies. Directors, responsibilities.. The memb¢rs have not required the colnpany to obtain an audit of its financial statements for the year in queslion in accordanc¢ wilh section 476; The directors a¢knowledge their responsibiliti¢s for ¢omplyin8 With the requirements of th¢ Act with respect to accounting r¢cord$ and the pr¢parntion of financial statement5, Th¢se fin￿¢la1 slat¢m¢nts have been prepared in accordance wilh the provisions applicable to companies subject to the small companie5, regime. Th¢se financlal slFAtements were approved by the board of trustees ond authorised for issue on 21 November 2025, and are signed on behalf of the board by: MR S LUFTIG Trust¢e The oote5 pages 6 to 11 form p4rt of thue fin#nci#l ststements. ROALUF LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 GENERAL INFORMATION The charity is a public benefit entity and a private cotnpany limited by guarantee, registered in Engl&nd and Wales and a registered charity in England and Wales. 'I'he address of the r¢gist¢red office is 7 Colroy Court, 127 Bridge Lane, NWI19LL, London. STATEMENT OF COMPLIANCE These fin&ncial statements have been prepared in compliance with FRS 102, Th¢ Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the St&tement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial ReFX)rting Standard ftpplicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) And the Companies Act 2006. ACCOUNTING POLICIES Bajls of preparatlon Th¢ finAncial stthments have been prepared on the historical cost basis. as modified by th¢ revaluation of certain financial assets artd liabilities and investment properties m¢Asured at fair value through in¢om¢ or expenditure. The financial 5taiements are prepared in sterling, which is the functional currency of th¢ ¢ntity. Going Concern There are no material uncertainties about the charity's ability to continu¢, Judgementg and key Source8 of estlmatlon un¢ert*lnty The preparntion of the financial statements tyquires management to mak¢ judgements, estimates and assumptions that affect the amounts r¢port¢d. These ¢s1imotes and judgements are continually reviewed and are based on experience And other factor5, including expectations of future events that are believed to be reasonable under the circumstances. Judgements made by the directors in the appli¢ation of these accounting w)licies that have significant effect on the financigl st4lementS And estimates with a significant risk of material adjustment in the next y¢ar are as follows: Property valuation The valuation of the charity's investment properties is inherently subjective, depending on many factors, including the individual nature of each property, its location and expecied future net rental values. market yields and comparnble market transactions. Therefore the valuations are subject to a degree of uncertainty and are made on the basis of assumptions which may not prove to be accurate. particularly in periods of difficult market or e¢onomic conditions. ROALUF LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMEIYTS (¢&n￿￿￿e￿) YEAR ENDED 31 MARCH 2025 ACCOUNTtNG POLICIES (cofflinMtAJ Fund accountlDg Genernl unrestricted fvnds comprise the accumulated suryilus or deficit on incom¢ And expenditure aw)unt. They are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity. Restricted funds are fjjndg subject 10 specific restricted condition5 imposed by donors. Designated funds are funds which have been set aside at the discretion of the Trustees for specific purpos¢s. There are no D¢si8nated Funds as at Balance Sheet datc. Incomlng resources All income is included in ihe statement of financial activities when entitlement has pas5¢d ¢0 the harity, it is probable that the economic benefits associated with the transaction will tlow to the h&rity and th¢ amount can be reliably measured. Income from donations or grants is recognised when there is evidence of entitlemenl to th¢ gift, r¢¢¢ipt is probable and its amount Con be measur¢d reliably. Resources expeDded Exp¢rtditure is re¢ognised on an accruals basis as a liability is incu￿ed. Expenditure includes any VAT which cannot be fully recov¢red, and is classified under headings of the statement of rinanciAI activities to which it relates,. Expenditure on chhritable aclivi¢i¢s includcs 011 costs incurred by a cliarity in undcrtaking tivities that further its charitabl¢ aims for ihe benefit of 115 beneficiaries. including those support costs and costs relating to the governynce of the ¢h8rity apportioned to charitable activities. Chxrltable actlvldes Grants payabl¢ are Charged to the 51Atement of financial activities once the charity hos made ¢ommitment to pay the grant and this has been communicated lo the beneficiary or the grant has been paid, whichever is earli¢r, Investments Unlisted equity investments initi8lly recorded at cost, and subsequently m¢asured ai fair value. If fair valu¢ cannot be reliably measured. assets are measur¢d at cost less impaimient. Listed investments are measured at fair value with chAnges in fair value bein8 r¢cognised i incom¢ or expenditur¢. Investment property Investmeni Properties are included at trustees, valuation as al the Balance sheei date. Any realised or unrealised gains or10sses are tsken to the slalements of financial activities. ROALUF LIlktrrED COMPANY LIMrrED BY GUARANTEE NOTES TO THE FINANCIAL STATEMEIYTS (con￿￿ YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Fitt&nclal Instruments A financial asset or a financial liability is recognised only when the entity becom¢s a party to the contractual provisions of ihe instrument. Basic financial instruments are initially re￿￿1$ed at the amount receivabl¢ or payable including Any related transaction costs, unless the a￿angement ¢onstitu*$ a financing transaction. where it is recognised at the present value of the futtwe payments diseounted at a market rat¢ of interest for a similur d¥bi iIislruiiieiit. Current assets and curreni liabilities are subsequently measured at the cash or oth¢r ¢on$iderntion ¢xpected to be paid or received and noi discounted. Debt instruments are subswu¢ntly measU￿d at amortised cost. LIMITED BY GUARANTEE The Charity is a Company limited by 8uarantee and has no share capital, The liability of each mcmbcr in the event of windin8 up is limit¢d to £1. INVESTMENT llYCOME UnTestri¢t¢d Tot*1 Fundj Unrestricted Total Funds Funds 2025 FuDd$ 2024 Income from investmcnl properties 39,282 39,282 35,500 35,500 EXPENDITURE ON CHAIUTABLE ACTIVITIES BY FUND TYPE Unrestricted Total Funds Un￿striCted Total Funds Funds 2025 Funds 2024 Grants Support Costs 41,854 274 41054 274 39,014 279 39,014 279 42,128 42.128 39,293 ROALUF LIMITED COMPANY LIMITED BY GUAIi4NTEE NOTES TO THE FINANCIAL STATEMENTS {¢ohthMe4J YEAR ENDED 31 MARCH 2025 EXPEfqDITURE ON CIL4RITABLE ACTIVITIES BY ACTIVITY TYPE Activiti¢s undertaken directly Support costs Total funds 2025 Total fund 2024 Grants Governance costs 41,854 41,854 274 39.014 279 274 41.854 274 42.128 39.293 The composition of donations is shown below: Chassidei Belz Manchoster Yeshiva Lezeirim Noam Educational Trust BHGURLtd Mercaz Hatorah Netzach Yisroel Less ihan £2,000 4.500 3.920 3,100 2.665 2.240 25,429 Total 41,854 Grants were made for the advancement of Jewish religion and ducation, and for the prev¢ntion or relief of poverty, INDEPENDENT EXAMINATION FEES 2025 2024 F¢¢s payable to the independent ¢x8miner for: Independent examination of th¢ financial statements 180 STAFF COSTS No salaries or employee benofits were paid during the year (2024., £Nil) 10. TRUSTEE REMUNERATIOIY AND EXPENSES No remunerntion or other benefits from employment with ihe charity or a related entity w¢re eived by th¢ trnstees. The charity did not meet any ¢xpenses incurred by the trustee for services provided to the ch4rity (2024: £Nil) ROALUF LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (c