CHARITY REGISTRATION NUMBER: 312845
Law of Truth Talmudical College
Unaudited Financial Statements
31 March 2024
BRINDLEY GOLDSTEIN LIMITED
Chartered accountants
103 High Street
Waltham Cross
Herts
EN8 7AN

Law of Truth Talmudical College
Financial Statements
Year ended 31 March 2024
Page
TTUStees' annual report
Independent examiner's report to the trustees
Statement of financial actNlties
Statement of financial position
Statement of cash flows
Notes to the financial statements

Law of Truth Talmudical College
Trustees, Annual Report
Year ended 31 March 2024
The trustees present their report and the unaudited financial statem8nts of the charity for the year
ended 31 March 2024.
Reference and administrative details
Registered charity name
Law of Truth Talmudical College
Charity registration number
312845
Principal office
31 Leadale Road
London
N186BZ
The trustees
Mrs C E Halpem
Mr E Halpern
Mr M Halpern
Mr M Landau
Independent examiner
Brindley Goldstein Limited
103 High Street
Waliham Cross
Herts
EN8 7AN
stwcture, governance and management
Management
The charity is managed by trustees who have many years, experience in running ￿ntreS for
talmudical studies. Regular meetings are held to discuss and review the achievements.
Reserves
The trustees try to ensure that the charity has reserves sufficient to cover anticipated outgoings for at
least one month.
Rlsk control
The trustees regularly examine any requests and ensure any risks are identified and systems are in
place to protect the charity.
Public benefit
The trustees confirm that they have referred to the guidance contained in Ihe Charity Commission's
general guidance on public benefrt when reviewing the Trust's aims and objectives and in planning
future activities and setting the grant making policy for the year.
Governing document
The charity is governed by its Deed of Trust dated 25th November 1965.

Law of Truth Talmudical College
Trustees, Annual Report (continuedj
Year ended 31 March 2024
Objectives and activities
To provide a learning centre for talmudical students.
Achlevements and performance
The centre continued its activities enabling more students to continue their studies.
Financial review
Grants
The charity provides scholarships and grants to serious talmudical students as well as senior scholars.
Premlses
The charity rents premises al a very low rent and is responsible for the upkeep including repairs.
Plans for future periods
The trustees plan to continue its activities in accordance with its grant making policy and to ensure
that an appropriate level of reserves is maintained.
The trustees. annual report was approved on 3 June 2024 and signed on behalf of the board of
trustees by..
nqu.O
Mr M Halpern
Trustee

Law of Truth Talmudical College
Independent Examiner's Report to the Trustees of Law of Truth Talmudical
College
Year ended 31 March 2024
I report to the trustees on my examination of the financial statements of Law of Truth Talmudical
College ('the charity,) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 ('the Act'}.
I report in respect of my examination of the charity's financial statements Carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions gtven
by the Charity Commission under section 145(5)(b) of th8 Act.
Independent examiner's statement
Since the charl￿$ gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of the Institute of Chartered Accountants in England and Wales (ICAEW),
which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have Come to my attention in
connection with the examination giving me cause to believe that in any material respect-
accounting records were not kept In respect of the charity as required by s8Ction 130 of the
Act., or
the financial statements do not accord with those records" or
the financial statements do not comply with the applicable requirements conceming the
fonn and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a Yrue and fair, view which is not a
matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Brindley Goldstein Limited
Independent Examiner
103 High Street
Waltham Cross
Herts
EN8 7AN

Law of Truth Talmudical College
ststement of Financial Activities
Year ended 31 March 2024
2024
Unrestricted
funds Total funds Tot81 funds
2023
Note
Income and endowments
Donations and legacies
Total income
517,295
517,295
612,060
517,295
517,295
612,060
Expenditure
Expenditure on charitable activities
Total expenditure
493.555
493,555
612,507
493,555
493,555
612.507
Net incomel(expenditure) and net movement in funds
23,740
23,740
(447)
Reconciliation of funds
Total funds brought fonward
Totsl funds carried forward
17,128
17,128
17,575
40,868
40,868
17,128
The statement of financial activiiies includes all gains and losses recognised in the year.
All income and expenditure derive from continuing acliviiies.
The notes on pages 7 to 10 forni part of these financial statements.

Law of Truth Talmudical College
Statement of Financial Position
31 March 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
10
5,000
36,768
17,128
41,768
17,128
Creditors: amounts falling due within one year
Net current assets
11
900
40,868
17,128
Total assets less current liabilities
40,868
17.128
Net assets
40,868
17.128
Funds of the charity
Unrestricted funds
40,868
17,128
Total charlty funds
12
40.888
17,128
These financial statements were approved by the board of trustees and authorised for issue on 3 June
2024, and are signed on behalf of the board by..
Mr M Halper
Trustee
The notes on pages 7 to 10 form part of these financial statements.

Law of Truth Talmudical College
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from operatlng actlvltles
Net incomel{exp8nditur8)
23,740
(447)
Adjustments for..
Accrued expenses
900
Ch8nges in..
Trade and other debtors
(5.000)
19,640
Cash generated from operations
Net cash froml(used in) operating adivities
(447)
(447)
19.640
Net Increasel(decrease) in cash and cash equlvalents
Cash and cash equlvalents at beginnlng of year
Cash and cash equlvalents at end of year
19.640
17.128
{447)
17,575
36,768
17.128
The note5 on pages 7 to 10 form part of those financial statements.

Law of Truth Talmudical College
Notes to the Financial Statements
Year ended 31 March 2024
General information
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated, The address of the principal office is 31 Leadsle Road, London, N16 6BZ.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financlal
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (Charities
SORP IFRS 102)} and the Charities Act 2011.
Accountlng pollcles
Basis of preparatlon
The financial statements have been prepared on the historic81 cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment propertie5 measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity
Golng concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sourc88 of estlmatlon uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable underthe circumstances.
In the process of applying the entity's accounting policies no significant judgements or key
sources of estimation were made by management that have any significant effect on the
amounts recognised in the financial ststements.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds ar8 unrestricted funds earmarked by the trustees for particular fLrture project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.

Law of Truth Talmudical College
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accountlng pollcles (contlnued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity" it is probable that the economic benefrts associated wtth the transaction
will flow to the charty and the amount can be reliably measured. The following specrfic policies
are applied to particular categories of income=
income from donations or grants is recognised when there is evidence of entitlement to the
gift, ￿￿1pt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated good5 is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value 15 derived from the cost to the donor
or the estimat8d resale value. Donated facilitES and seNices are recognised in the
accounts when received rf the value can be reliabty measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted seNic8. This is Classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is reccgnised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charty in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to chariiable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expendiiure on chariiable activities.
All costs are allocated to expenditure categorie5 refiecting the use of the resource. Direct Costs
attributable to a single activity are altocated directly to that activity. Shared costs are apportioned
between the adivities they contribute to on a reasonable, justifiable and consistent basi5.
Donations and legacles
Unrestrict8d Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Gifts and Donations Income
517,295
517.295
612,060
612,060

Law of Truth Talmudical College
Notes to the Flnancial Statements (¢ontlnue
Year ended 31 March 2024
Expenditure on charitsble activities by fund type
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Charitable activities
Support costs
492.655
900
492,655
900
612.507
612,507
493.555
493,555
612.507
612,507
Expenditure on charllable activities by activity type
Activities
undertaken
directty
Support Total funds
costs
2024
Total fund
2023
Charitable activities
Governance costs
492,655
492.655
900
612,507
900
492,655
900
493,555
612,507
Independent examination fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial statements
900
Stsff costs
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefit5 of more than £60,000 during the year (2023= Nil).
Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
10. Debtors
2024
2023
Other debtors
5,000
11. Creditors: amounts falling due within one year
2024
2023
AccrLJals and deferred income
900

Law of Truth Talmudical College
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
12. Analysis of charitable funds
Unrestrlcted funds
At
31 March 20
At
1 April 2023
Income Expenditure
General funds
17,128
517,295
(493,555)
40.868
At
31 March 20
23
At
1 April 2022
Income Expenditure
General funds
17,575
612.060
(612,507)
17,128
13. Analysis of net assets between funds
Unrestricted Totsl Funds
Funds
2024
Current assels
Credrtors less than 1 year
Net assets
41,768
(900)
40,868
41,768
{900)
40,868
Unrestricted Total Funds
Funds
2023
Current assets
Creditors less than 1 year
Net assets
17.128
17,128
17,128
17,128
14. Analysis of changes in net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
17,128
19,640
36,768
10