CHARITY REGISTRATION NUMBER: 312845
Law of Truth Talmudical College
Unaudited Financial Statements
31 March 2025
BRINDLEY GOLDSTEIN LIMITED
Chartered accountants
103 High street
Waftham Cross
EN8 7AN

Law of Truth Talmudical College
Financial Statements
Year ended 31 March 2025
Page
Trustees. annual report
Independent examiner's report to the trustees
Statement of financial activities
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 2025
The trustees present their report and the unaudited financial statements of the charity lor the year
ended 31 March 2025.
Reference and administrallve delalls
Reglstered ¢harlty name
Law of Truth Talmudical College
Charity reglstratlon numbor
312845
Prlnclpal oftlce
31 Leadale Road
London
N166BZ
Tho irustees
Mrs C. E. Halpem
Mr E. Halpern
Mr M. Halpern
Mr M. Landau
Independent examiner
Charles Goldstein FCA
103 Hlgh street
Waltham Cross
EN8 7AN
Structurei governance and management
Management
The charity is managed by Irustees who have many years. experience in running cenlres for talmudTcal
studles. Regular meetlngs are held to discuss and review the achievements.
Reserves
The trustees try to ensure that the charity has reserves sufficient to cov8r anticipated outgoings for at
least one month.
Rlsk conlrol
The trustees regularly examine any requests and ensure any risks are Identified and systems are in
place to protect the charity.
Publlc beneflt
The trustees confirm that they have referred to lh8 guidance containgd in the Charity Commission's
general guidance on public beneflt when revlewlng the Trust's aims and objectlV8s and in planning
future acliviti8s and s8tting the grant making policy for Ihe year.
Governlng documenl
The charty is governed by ils D88d of Twst daled 25th November 1965.

Law of Truth Talmudical College
Trustees, Annual Report (oonllnugd)
Year ended 31 March 2025
Objectives and actlvllles
To provide a leaming centre for talmudical students.
Achlevemenls and performance
The centr8 continued ils activities enabling more students to continue their studies.
Financial review
The financial results of Ihe Charitys activities for the year are reflected in these flnan¢ial statements,
together ￿1th the notes thereon.
The trustees are satisfiad with the results for the year.
Grants
The charity provides scholarships and grants to serious talrnudical students as well as seniDr scholars.
Premlses
The charity rents premises at a very low rent and is responsible for the upkeep including repairs.
Plans for fulure perlods
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 21 October 2025 and signed on behalf of the board of
trustees by-
flill.•
Mr M. Halpem
Trustee

Law of Truth Talmudical College
Independent Examiner's Report lo the Trustees of Law of Truth Talmudlcal
College
Year ended 31 March 2025
I report to the trustees on my examination of the financial slat8m8nls of Law of Truth Talmudical
College ('the charity) for the year ended 31 March 2025.
Responsibilities and basls of report
As the trustees of the charity you are responslble for the preparation of Ihe financial statements in
accordance with th8 r8quirements of the Charities Act 2011 ('the Act'l.
I report in respect of my examlnatlon of the charty's financial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the appllcable Directions given
by the Charity Commission under section 145(5)(b) of the Act.
Independent examlner's statement
Slnce the charitls gross income exceeded £250.000 your examiner must be a member of a body
listed in section 145 of the 2011 ACL I confirm that l am quallfSed to undertake the examination
because l am a member ol thè Institut8 of Chartered Accountants in England and Wales (ICAEW),
which is one of the listed bodles.
I have completed my examination. I confirm that no material matters have come to my attenlion in
connection viith the examinatlon glvlng me cause to believe that in any malerial rgspect..
accounting records were not kept in respect of the charity as required by section 130 of the
Act; or
the financial stal8m8nts do not accord with Ihose records. or
the financial stalements do not comply wllh the appllcable requirements concerning ihe form
and content of accounls set out in the Charities {Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fair, view which is not a matter
considered as part of an I￿18p8ndent examinalion.
I have no concerns and have come across no other matters in conn8ction with the examinatlon 10
whlch attentlon should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Charles Goldsteln FCA
Indepe￿Ient Examiner
103 Hlgh street
Waltham Cross
EN8 7AN
21 October 2025

Law of Truth Talmudlcal College
Statement of Flnanclal Actlvltles
Year ended 31 March 2025
2025
Unrestricted
funds Total funds Total funds
2024
Not
Income and endowments
Donations and legacles
Totsl Income
547,262
547,262
547,262
547,262
517,295
517.295
Expendllure
Expenditure on charitable activities
Total eX￿ndItur0
50
492,784
492,7S4
492,764
492.764
493,555
493,555
Not inGome and nel movement In funds
54,498
54,498
23,740
Reconclllatlon of funds
Total funds brought forward
Tolal funds carrled forward
40,868
95.366
40,868
95,366
17,128
40.868
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 to 10 form part of Ihose flnanclal ststements.

Law of Truth Talmudical College
Statemeni of Financial Position
31 March 2025
2025
2024
Note
Current assels
Debtors
Cash al bank and in hand
10
45,000
51.934
96,934
5,1)00
36.768
41,768
Credltors: amounts falllng due wlthln one year
Net current assels
11
1.568
900
95,366
95.366
40,868
40,868
40,868
Total as9etg less curranl liabilities
Net assets
95,366
Funds of the charity
Unrestricted funds
95.366
40,868
40.868
Total charlty tunds
12
95,366
These financial stalemenls were approved by the board of trustees and authorised for issue on 21
er 2025, ang are signed on behalf of the ￿ard by.
Mr M. Halpem
Trustee
Tho notes on pages 7 to 10 fomi part of I￿se flnan¢ial slalemonts.

Law of Truth Talmudical College
Statement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flows from operallng actlvltles
Net income
54,498
23,740
Adjustments lor..
Accrued exp8ns8S
30
900
Changes in..
Trade and other debtors
Trade and olher creditors
{40,000)
638
{5,000)
Cash generated from operations
Net cash from operating activities
15.166
19.640
15,166
19,640
Net Increase In cash and cash equlvalenls
Cash and eash oquivalents al beginning ol year
Cash and cash equlvalents at end ot year
15.166
36.768
19,640
17,128
36,768
51,934
The notes on pages 7 to 10 lorm parl of these financial slal8m8nt&

Law of Truth Talmudical College
Notes to the Financial Statements
Year ended 31 March 2025
General Inforniallon
The charily is a public benefit entty and a registered charlty In England and Wales and is
unincorporated. The address of the principal office is 31 Leadale Road, London. N16 68Z.
Statement of compllan¢e
These financial stalements have been pr8par8d in complianc8 Vllith FRS 102, The Flnancial
Reporting Standard appllcable In the UK and the Republlc of Ireland,, the Statement of
R8comm8nd8d Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (Charitles
SORP {FRS 102)) and the Charities Act 2011.
Accounting policies
Basls of preparallon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value Ihrough income or expenditure.
The financial slatements are prepared Sn sterllng, which Is the functional currency of the entty.
Going concern
There are no material uncertainties about the charivs ability to continue.
Judgementg and key sourcas of astimation 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 b8 r6asonabla und8r the circumslances.
In the process of applying the entivs accounting policies no significant judgements or key
sources of estimation were made by management Ihat have any significant effect on the amounts
recognised in the financial statements.
Fund accounting
Unresiricted funds are available for use at the discretion of the trustees to further any of the
charitys purpos8S.
Designated funds are unrestricted funds eannarked by the truslees for particular future project or
commitment.
RestriGted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an app8al, and fall into one of two Su￿ClaSses. restricted income funds or
endowment funds.

Law of Truth Talmudical College
Noies to the Financial Slalements (Mnthiu
Year ended 31 March 2025
Accounting policies (￿ntInued?
Incomlng 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 benefits associated wilh the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of ir￿OMe.
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable aryj entitlement is eslablished.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the Gost to the donor
or the esiimated resale value. Donated facilities and seNices are recognised in the accounts
when received if the value can be reliably measured. No amounts are Included for the
contrlbution of general volunteers.
income from contracts for the supply of services is recognised wilh the dellvery of the
ontracted service. This Is classlfled as unrestricted funds unless th8r8 is a Contractual
requir8m8nt for it to be spent on a particular purpose and returned Ff unspent, in which cas8
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basls as a Ilablllty Is Incurred. Expenditure includes any
VAT which cannot b8 fully recovered. and is classified under headings of the statemerrt of
financial actlvtties to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donaled goods.
expenditure on charitable activffties includes all costs incurred by a charity in undertaking
activities thal further ils charttable aims for the benefit of its beneficiaries. including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expendilure on charitable activities.
All costs are allocated to expenditure categories reflecting the use ol the resource. Direct costs
attributable lo a single activity are allocated directly to that actlvlty. Shared costs are apportioned
belween the activities they contribute to on a reasonable. justifiable and consistent basis.
Donations and legacle8
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donatlons
Gifts and Donations Income
547,262
547,262
517,295
517.295

Law of Truth Talmudical College
Noles lo the Financlal Ststements (contlnu•dl
Year ended 31 March 2025
Expenditure on charitsble actlvitles by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Charitable activities
Support costs
491,833
931
491,833
931
492,655
900
492,655
900
492,764
492,764
493,555
493,555
Expendllura on charitabl6 activitias by aclivily type
Activilies
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Charitable activilies
Governance costs
491,833
491,833
931
492.655
900
931
491,833
931
492,764
493,555
Independent examinatlon fees
2025
2024
Fees payable to the independent examiner for:
Independent examination of the financial statements
930
900
Staff costs
The average head count of employees during th8 year was Nil {2024.' Nill.
No employee received employee benefits ol more than £60.000 during the year (2024: Nil).
Trustee remuneratlon and expenses
There were no trustees, remuneralion or other benefits during the year ended 31 March 2025.
There vrfere no truslees. expenses paid for during the year ended 31 March 2025.
10. Debtors
2025
2024
Other debtors
45,000
5,000

Law of Truth Talmudical College
Noles to the Financial Statements (¢ontinued)
Year ended 31 March 2025
11. Credllor$: amounts falllng due within one year
2025
2024
Trade creditors
Accruals and deferred income
638
930
900
1,568
900
12. Analysls of charitable funds
Unre$tri¢ied funds
At
31 March 202
At
1 April 2024
Income Expenditure
General funds
40,868
547,262
{492.764)
95,366
At
31 March 202
At
1 April 2023
Income Expenditure
General funds
17,128
517,295
(493.555)
40,868
13. Analysis of net assths belween funds
Unresiricted Total Funds
Funds
2025
Current assets
Creditors less than 1 year
Net assets
96,934
(1,568)
95,366
96.934
{1,568)
95,366
Unrestricted Total Funds
Funds
2024
Current assets
Creditors less than 1 year
Net assels
41,768
1900}
40.868
41,768
(900)
40,868
14. Analysls of chang8s In net debl
At
At 1 Ppr 2024 Cash flows 31 Mar 2025
Cash at bank and in hand
36.768
15,166
51,934
10