CHARITY REGISTRATION NUMBER: 326692
COLLEL CHIBATH YERUSHALAYK
RABBI MEIR BAAL HANES TRUST
Financial Statements
For the year ended
31 August 2024
COHEN ARNOLD
Chartered accountants & statutory auditor
New Burlington House
1075 Finchley Road
LONDON
NWII OPU

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Financial Statements
Year ended 31 August 2024
PAGES
Trustees, Annual Report
Ito3
Independent Auditor's Report to the Members
4t07
Statement of Financial Activities
Statement of Financial Position
Statement of Cash Flows
10
Notes to the Financial Statements
Ilto15

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Trustees, Annual Report
Year ended 31 August 2024
The trustees present their report and the financial statements of the Charity for the year ended
31 August 2024.
Reference and adjninistrative details
Registered charity name
Collel Chibath Yerushalayim, Rabbi Meir Baal Hanes Trust
Charity registration number 326692
Principal office
The Knoll
Fountayne Road
London
N16 7EA
Tbe trustees
Mr E Englander
Mr L Stempel
Mr E Kernkraut
HonorAry seeretary
Auditor
Cohen Arnold
Chartered accountants & statutory auditor
New Burlington House
1075 Finchley Road
LONDON
NWI I OPU
Structure? governYdDce and management
The Charity is governed by a Declaration of Trust dated 13 September 1984 and is an unincorporated
charity registered with the Charity commission (Registration No. 326692).
The Trustees administer the day-to-day affairs of the Charity. None of the Trustees has any beneficial
interest in the Charity. All Trustees give their time voluntarily and no benefit or expense was paid to
them in the year.
It is not currently the intention of the Trustees of the Charity to appoint new Trustees. Should the
situation change in the future, the Trustees will apply suitable recruitment training and induction
procedures.
Objectives and Activities
The Charity is established to further both in the United Kingdom and abroad those purposes
recognised as charitable by English Law with the particular purpose of raising funds for Collel
Chibath Yerushalayim, Rabbi Meir Baal Hanes, a charitable organisation in Israel providing relief and
support to needy persons throughout the country.
The Trustees confirn] that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the Charitable Trust's aims and objectives and in
planning future activities and setting the grant making policy for the year.
Achievements and performance
During the year donations received and investment income aggregated £1,278.69] and grants were
made totalling £1,211,656 towards relA¢ving poverty.

COLLEL CHIBATH YERUSHALAYIM, II4BBI MEIR BAAL HANES TRUST
Trustees Annual Report (conlinuéd)
Year ended 31 August 2024
Financial review
The financial position of the chartty is satisfactory.
The Statement of Financial Activities shows a net sury)lus for the year of £54,736 (2023: £50,280
deficit) and total reserves of £273,425 (2023: £218,689) which are the free reserves of the charity.
The financial results of the Charity's activities for the year to 31 August 2024 are fully reflected in the
attached Financial Statements together with the Notes thereon.
Prineipal Funding Sources
The Charity's principal funding sources are voluntary donations from the general public and from the
annual fundraising dinner.
Reserves Policy
Funds are periodically remitted to Collel Chibath Yerushalayim, Rabbi Meir Baal Hanes in Israel on a
regular basis. As thcre are no other commitments the Trustees do not deem it necessary to maintain
specific reserves .
Principal Risks and Uncertydllltles
The Trustees have assessed the major risks to which the Charity is exposed particularly those relating
to operations and finances. It is satisfied that the systems are in place to mitigate its exposure to those
risks.
Plans for future periods
The charity plans to continue the activities outlined above in forthcoming years subject to satisfactory
incoming resources.
Trustees, responsibilities statement
The trustees are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial
statements for each year which give a true and fair view of the state of affairs of the Charity and of
the incoming resources and application of resources, of the Charity for that period,
In preparing these financial stat¢ments, the truste¢s are required to:
select suitable accounting policies and then apply them consistently.
obs¢rv¢ the methods and principles in the applicable Charities SORP:
make judgments and accounting ¢stimates that are reasonable and prudent,
state whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statement5 on the going concern basis unless it is inappropriate to presume
that the Charity will continue in business.

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Trustees, Annual Report (conlinuéd)
Year ended 31 August 2024
The tNstees are responsible for keeping adequate accounting records that are sufficient to show and
explain the Charity's transactions and disclos¢ with reasonable accuracy at any time thc financial
position of thc Charity and enable them to ensure that the financial statements comply with the
Charities Act 2011, the applicablc Charities (Accounts and Reports) Regulations. and the provisions
of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for
tsking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees, annual report was approved on .V4. m￿-CH
trustees b
and signed on behalf of th¢ board of
Mr E Englander
Trustee

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Independent Auditor's Report to the Members of Collel Chibath Yerushalayim, Rabbi
Meir Baal Hanes Trust
Year ended 31 August 2024
Opinion
We have audited the financial statements of Collel Chibath Yerushalayim, Rabbi Meir Baal Hanes
Trust (the 'Charity') for the year ended 31 August 2024 which comprise the statement of financial
activities, statement of financial position, statement of cash flows and the related notes. including a
summary of significant accounting policies. The financial reporting framework that has been applied
in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland {Unit¢d Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the Charity's affairs as at 31 August 2024 and of its
incorning resources and application of resources, including its income and expenditure, for the
year then ended.
have been properly prepared in accordanc¢ with United Kingdorn Generally Accepted
Accounting Practice.
have been prepared in accordance with the requir¢m¢nts of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK))
and applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the Charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we hav¢
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
W¢ have nothing to report in resp¢ct of the following matters in relation to which the ISAS (UK)
require us to report to you where..
the truste¢s' use of the going concern basis of accounting in the preparation of the financial
statements is not appropriate. or
the trustees have not disclosed in the financial statements any identified material uncertainties
that may cast significant doubt about the charity's ability to continue to adopt the going concern
basis of accounting for a period of at least twelve months from the date when th¢ financial
statements are authorised for issue.

COLLEL CIUBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Independent Auditor's Report to the Members of Collel Cbibath Yerushalayim, Rabbi
Meir Baal Hanes Trust (eonlinued)
Year ended 31 August 2024
Other information
The other information comprises the inforniation included in the annual report, other than the
financial statemcnts and our auditor's rcport thereon. Thc trustees are responsiblc for the other
infonnation. Our opinion on the financial statements does not cover the other infomiation and. except
to the extent otherwise explicitly stated in our reporL we do not express any fonn of assurance
conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
infonnation and, in doing so, consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to detern]ine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed. we
conclude that there is a material misstatement of this other infonrftation, we are required to report that
fact.
We have nothing to report in this regard.
MAtters OD which we are required to report by exception
In the light of the knowledge and understanding of the Charity and its environment obtained in the
course of the audit, we have not identified material rnisstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Charities Act
2011 requires us to report to you if, in our opinion:
the inforniation given in the trustees, report is inconsistent in any material respect with the
financial statements. or
adequate accounting records have not been kept. or
the financial statements are not in agreement with the accounting records and returns. or
w¢ have not received all the inforniation and explanations w¢ require for our audit.
Responsibilities of trustees
As explained more fully in the trustees, responsibi lities statement. the trustees are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and
for such internal control as the trustees determine is necessary to enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Charity's ability to
continue as a going concern, disclosing, as applicable. matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease
operations, or have no realistic alternative but to do so.

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Independent Auditorls Report to the Members of Collel Chibath Yerushalayim, Rabbi
Meir Baal Hanes Trust (coNlinuÈd)
Year ended 31 August 2024
Auditor's responsibilities for the audit of the finaneial statements
Our objectives are to obtain reasonable assurance about whether thc financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee
that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement
when it exists. Misstatements can arise from fraud or e￿or and are considered material if, individually
or in the aggregate. they could reasonably be expected to influence the economic decisions of users
taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in
respect of irregularities, including fraud. The extent to which our procedures are capable of detecting
)￿egularItIeS, including fraud is detailed below:
We obtained an understanding of the legal and regulatory frameworks that are applicable to the
company through discussion with the trustees and identified which were most significant with respect
to the financial statements. We identified financial reporting legislation (including related companies
legislation) and taxation legislation as being most significant to these financial stat¢m¢nts. We
communicated these identified frameworks throughout our audit team and remained alert to any
indications of of non-compliance throughout the audit. We ensured that the engagement team had
sufficient competence and Capability to identify or recognise non-compliance with laws and
regulations.
We discussed with the trustees the policies and procedures regarding compliance with these
legal and regulatory frameworks.
We assessed the susceptibility of the company's financial statements to material misstatement
due to non-compliance of legal and regulatory frameworks, including how fraud might occur, by
enouiry with the trustees during the planning and finalisation phases of our audit and using
proprietary disclosure checklists. This was d¢t¢rmined to be low.
Based on this understanding we designed our audit procedures to identify non-compliance with
the identified legal and regulatory framework, which were part of our procedures on the related
financial statement items. Our procedures included reviewing the company's internal controls policies
and procedures, reviewing the minutes of board meetings and correspondence with regulatory bodies
including HMRC, testing transactions outside the normal course of the business and journal entries,
and discussions with the trustees.
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or e￿Or, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion. forgery, intentional omissioiis, misrepresentations, or the
override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on th¢ effectiveness of the internal control.

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Independent Auditor's Report to the Members of Collel Chibath Yerushalayim, Rabbi
Meir Baal Hanes Trust (confinugd)
Year ended 31 August 2024
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimatcs and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the Charity's ability to continue as a going
concem. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditor's report. However. future events OT conditions may cause the
Charity to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We communicate with thos¢ Charged with gov¢rnance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the Charity's members, as a body, in accordance with section 144 of the
Charities Act 201 l and regulations made under section 154 of that Act. Our audit work has been
undertaken so that we might state to the Charity's tnembers those matters we are required to state to
them in an auditor's report and for no other purpose. To the fullest extent pemiitted by law, we do not
accept or assume responsibility to anyone other than the Charity and the Charity's members as a body,
for our audit work, for this report. or for the opinions w¢ have fornied.
Cohen Arnold
Chartered accountants & statutory auditor
New Burlington House
1075 Finchley Road
LONDON
NWI I OPU

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Statement of Financial Activities
Year ended 31 August 2024
2024
Unrestricted
funds Total funds Total funds
2023
Note
Income and endoivments
Donations and legacies
Investment income
1,274,759
3,932
1,278,691
1274,759
3,932
1278,691
1,030,175
2,471
1,032.646
Total income
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies
Expenditure on charitable activities
TotAI expenditure
5,843
7,8 1,218.112
1,223,955
5,843
1218,112
1,223,955
4,886
1,078,040
1,082,926
Net ineomel{expenditure) And Det movement ID funds
54.736
54,736
{50,280)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
218.689
273,425
218.689
268,969
218,689
273,425
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 I I to 15 form part of these finarteial statements.

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Statement of Financial Position
31 August 2024
2024
2023
Note
Fixed assets
Investments
13
100
100
Current assets
Cash at bank and in hand
281,775
230,159
Creditors: amounts falling due
Ivithin one year
14
(8.450)
(11,570)
Net current assets
273 J25
273,425
218.589
Total assets less current liabilities
218.689
Funds of tbe charity
Unrestricted funds
273,425
273,425
218,689
218,689
Total charity fuDds
15
These financia
statements were approved by the board
r> MhQ*l. ... , and are signed on behalf of the board by:
f trustees and authorised for issu¢ on
Mr E Englander
Trustee
Mr L Stem
Trustee
The notes on pages 11 to 15 form part of these financial statements.

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Statement of Cash Flows
Year ended 31 August 2024
2024
2023
Cash flows from operating activities
Net incomd{expenditure)
Adjustmen¢sfor.'
Other interest receivable and similar income
54,736
(50,280)
(3,932)
(2,471)
Changes in..
Trade and other creditors
(3,120)
47,684
3,840
(48,911)
2,471
(46,440)
Cash generated from operations
Interest received
3,932
51,616
Net cash froml(used in) operating activities
Net increasel(decrease) in cash and casb equivaleDts
Cash and cash eqllivalents at beginning of year
CAsh and cash equivalents at end of year
51,616
230,159
281,775
(46,440)
276,599
230,159
The notes on pages I I to IS form plrt of these finaneial s¢atem¢Dts.
io-

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BL4L HANES TRUST
Notes to the Flnancial Statements
Year ended 31 August 2024
General information
The charity is a rcgistered charity in England and Wales and is unincorporated. The address of
th¢ principal officc is The Knoll. Fountayne Road, London N16 7EA.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
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
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Charities Act 2011.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in Sterling, which is the functional currency of the entity.
The charity constitutes a public benefit entity as defined by FRS 102.
Going Concern
There are no material uncertainties about the charity's ability to continue.
ConsolidatlOD
The charity has not prepared consolidated financial statements on the basis that the activities of
the charity's investment are not material for the purpose of giving a true and fair view.
JudgemeDts and key sources of estimg4tlOD uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptioiis 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 under the circumstances.
There are no judgements made by the trustees in the application of these accounting policies that
have significant effect on the financial statements nor any estimates with a significant risk of
material adjustment in the next year.
Fund aeeounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earniarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the ternis of an appeal, and fall into one of two sub-classes.. restricted income funds or
cndowment funds.

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Notes to the Financial Statements (continued)
Year ended 31 August 2024
Accounting policies (coniinuedj
Incoming resourceg
All incolne is included in thc statement of financial activities when cntitlement has passed to the
charity. it is probable that thc economic ben¢fits associated with the transaction will flow to the
charity and the amount can be reliably measured.
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. Donations represent voluntary
amounts received during the year.
Investment income is included in the accounts when receivable.
Resources expended
Expenditure is recognised 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 ￿ndS includes the costs of all fundraising activiti¢s, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitsble activities includes all costs incurred by a charity 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 charitable
activities.
IDvestments
Fixed asset investments are recorded at cost.
FlnanciAI instruments
A financial asset or a financial liability is recognised only when the entity becom¢s a paty to th¢
contractual provisions of the instrument.
Basie financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs, unless the a￿angement constitutes a 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.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations received
1.274,759
1274,759
1,030,175
1,030,175
12-

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Notes to the Financial Statements (eontinved)
Year ended 31 August 2024
Investment ineome
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
3,932
3,932
2,471
2,471
Costs of rnising donations and legacies
Unrestricted Total Fullds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Costs of raising donations and legacies
- Donations
5,843
5,843
4,886
4,886
Expenditure on cbarit2ble activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations paid
Support costs
1,211.656
6,456
,218,112
1,211,656
6,456
1,218,112
1,073,174
4,866
1,078,040
1,073,174
4,866
1,078.040
Expenditure on Charitable Activities by activity type
Grant funding
of activities Support costs
Total funds
2024
Total fund
2023
Donations paid
Governance costs
,211,656
1211,656
6,456
1,218,112
1,073.174
4,866
1,078,040
6,456
6,456
,211,656
Analysis of support costs
2024
2023
Auditor s remuneration
Bank charges and sundry expenses
4000
1,656
6,456
3,840
1,026
4,866
10. Analysis of grants
All ￿antS were institutional and were paid to Collel Chibath Yerushalayim, Rabbi Meir Baal
Hanes - Israel, for the purposes of alleviation of poverty.
13-

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Notes to the Financial Statements (continuéd)
Year ended 31 August 2024
11. Staff costs
No salaries or wages have been paid to any employee or Trustee by the charity.
No staff were employed by the charity during the reporting period.
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
No trustee expenses have been inCu￿d.
13. Investments
Other
investments
Cost
At I September 2023
Additions
100
At 31 August 2024
Carrying amount
At 31 August 2024
At 31 August 2023
i(
100
100
All investments shown above are held at valuation.
The charity owns l OOO/o of Splendora Limited (Company No. 2764889). a company incorporated
and registered in England and Wales.
Consolidated financial statements have not been prepared on the ba51S that the activities of
Splendora Limited are not material to the Charity for the puryose of giving a true and fair view.
14. Creditors: amounts falling due within One year
2024
2023
Other creditors
8,450
11.570
14-

COLLEL CHIBATH YERUSHALAYIM, RABBI MEIR BAAL HANES TRUST
Notes to tbe Financial Statements Ict>ntiMued)
Year ended 31 August 2024
15. Analysis of eharitsble funds
Unrestricted funds
At
I September
2023
At
31 August 20
24
Income Expenditure
General funds
218,689
1,278,691 (1,223,955)
273,425
At
I September
2022
At
31 August 20
23
Income Exp¢nditure
General funds
268,969
1,032,646 (1,082,926)
218,689
16. Analysls of net assets between funds
Unrestricted Total Funds
Funds
2024
Investments
Current assets
Creditors less than l year
Net assets
100
281,775
(8,450)
273,425
100
281,775
(8,450)
273,425
Unrestricted Total Funds
Funds
2023
Investments
Current assets
Creditors less than l year
100
230,159
(11,570)
218,689
100
230,159
(11,570)
218,689
Net assets
17. ADAlysis of changes in net debt
At
At I Sep 2023 Cash flows 31 Aug 2024
Cash at bank and in hand
230,159
51.616
281,775
18. Related parties
During the accounting period the Charity receiv¢d charitable donations aggregating £143.951
from Ker¢n Association Limited. Mr E Englander , a trustee of this Charity is also a Governor of
the donor Charitable Company.
15-