Registered number 01664104 ## Dayan P Toledano Charitable Trust Limited Report and Accounts 31 March 2025 **Dayan P Toledano Charitable Trust Limited Registered number: 01664104 Trustees and Directors' Report** The directors present their report and accounts for the year ended 31 March 2025. ## **Objectives and activities activities** The company's principal activity during the year continued to be that of a registered charity. The charity's trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. ## **Directors** The following persons served as directors during the year: D Z Toledano J S Toledano M B Toledano P Toledano ## **Reference and administrative details** The charity's name is Dayan P Toledano Charitable Trust Limited. Its charity registration number is 326215. The charity's principal and registered office is: 9 Chilton Road, Edgware HA8 7NJ ## **Achievements and performance.** The charity under the guidance of Haham Toledano, an eminent rabbi on Jewish Law, is currently undertaking several projects to produce books for the lay person on several aspects of Jewish Law. The current main project includes a comprehensive code of Jewish Law. Once complete this will become available to the general public. ## **Financial review** It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity, at a level to cover anticipated professional costs prior to the publication of book(s) that are currently the subject of future publication. The accumulated reserves are shown at the foot of the balance sheet on page 3 of the accounts. ## **Structure, governance and management** The company is a charitable company limited by guarantee, incorporated on 14 September 1982 and registered as a charity on 21 October 1982. The company was established under a Memorandum of Association which establishes the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. Trustees are appointed as and when required by the existing trustees. They are recruited on their knowledge and adherence to the charity's objectives. The directors of the company are also charity trustees for the purpose of charity law. Trustees are appointed for life unless they resign beforehand. ## **Small company provisions** This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. This report was approved by the board on 21 September 2025 and signed on its behalf. P Toledano Director 1 ## **Dayan P Toledano Charitable Trust Limited** ## **Independent examiner's report to the trustees of Dayan P Toledano Charitable Trust Limited** I report to the charity trustees on my examinationof the accounts of the company for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the accounts of the company are not required to be audited under part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your 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 the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act or 2. the accounts do not accord with those records : or 3.the accounts do not comply with the accounting requirements of section 386 of the 2006 Act other than any requirement that the accounts give a "true and fair view", which is not a matter considered as part of an independent examination: or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to UK and republic of ireland (FRS 102). I have no concerns and have come across no other matters in connectionwith the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Anthony Rickman Fellow Member of Association of Accounting Technicians Devonshire House BOREHAMWOOD WD6 1QQ 5 October 2025 2 ## **Dayan P Toledano Charitable Trust Limited Statement of Financial Activities for the year ended 31 March 2025** |**Income**
Donations received
Interest received
**Total income**
**Expenditure**
Cost of books sold
Professional and proof reading fees
Donations paid
Administrative expenses
Legal and professional costs - Other
General admin - Bank charges
**Total expenditure**
**(Net expenditure)/net income for the financial year**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**2025**
Unrestricted
Funds
**£**
59,034
880
59,914
(6,000)
(54,719)
-
(165)
(34)
(150)
(61,068)
(1,154)
95,092
93,938|**2024**
Unrestricted
Funds
**£**
47,465
744
48,209
(29,247)
(16,000)
(50)
(100)
(13)
(50)
(45,460)
2,749
76,789
79,538| |---|---|---| 3 ## **Dayan P Toledano Charitable Trust Limited Registered number:** 01664104 **Balance Sheet as at 31 March 2025** |**Notes**
**Current assets**
Debtors
3
Cash at bank and in hand
**Net current assets**
**Net assets**
**Capital and reserves**
Unrestricted funds
**Total charity funds**|-
93,938
93,938|**2025**
**£**
93,938
93,938
93,938
93,938|2,700
92,392
95,092|**2024**
**£**
95,092
95,092
95,092
95,092| |---|---|---|---|---| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The member has not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. P Toledano Director Approved by the board on 21 September 2025 4 **Dayan P Toledano Charitable Trust Limited Notes to the Accounts for the year ended 31 March 2025** ## **1 Accounting policies** ## _**Basis of preparation**_ The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard), the Statement of Recomended Practice applicable to charities preparing their accounts and the Companies Act 2006. ## _**Debtors**_ Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. ## _**Creditors**_ Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |**2**
**Employees**
Average number of persons employed by the company
**3**
**Debtors**
Other debtors|**2025**
**Number**
-
**2025**
**£**
-|**2024**
**Number**
-
**2024**
**£**
2,700| |---|---|---| ## **4 Other information** Dayan P Toledano Charitable Trust Limited is a private company limited by guarantee and incorporated in England. In the event of the company being wound up members are required to contribute an amount not exceeding £1. Its registered office is: 9 Chilton Road EDGWARE HA8 7NJ 5