Trustees. Annual Report for the period
Period start date
06
April
Period end date
05
April
From
2023
To
2024
Section A
Reference and administration details
Charity name
JS & N Hodari Charitable Trust
Other names charity is known by
Registered charity number (if any)
327913
Charity's principal address
43 Singleton Road
Broughton Park
Salford
Postcode
M7 4NA
Names of the charity trustees who manage the charity
Dates acted if not for whole
ear
Trustee name
Office (if any)
Name of person (or body) entitled
toa
oint trustee
ifan
Antony Victor
Hodari
Existing trustees
Loretta Zipporah
Hodari
Existing trustees
10
12
13
14
15
16
17
18
19
20
Names of the trustees for the charity, if any, {for example, any custodian trustees)
Name
Dates acted if not for whole
ear
TAR
March 2012

Names and addresses of advisers (Optional inforniation)
e of adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)
Section B
Structure, governance and management
Description of the charity's trusts
Trust deed
Type of governing document
leg. trust deed. constitutic,i-
How the charity is constituted
Trust
Trustee selection methods
(eg. appoiniea Dy. eieciea Dyl
Appointed by existing trustees
Additional governance issues (Optional infomiation)
You may choose to include
additional information, where
relevant, about:
policies and procedures
adopted for the induction and
training of trustees.,
the charity's organisational
structure and any wider
network with which the charity
works.,
relationship with any related
parties.,
trustees, consideration of
major risks and the system
and procedures to manage
them.
Section C
Ob'ectives and activities
To generate funds from donations and property income and to apply such
funds for charitable purposes.
Summary of the objects of the
charity set out in its
governing document
TAR
March 2012

Funds generated are mainly distributed to other charitable organisations.
The charity concentrates its resources on organisations which alleviate
poverty and on organisations which deliver teaching in the Jewish faith.
The trustees confirm that they have paid due regard to the Charity
Commissioners. guidan￿ on public benefit when planning and carrying
out the charity's activities.
Summary ofthe main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)
Additional details of objectives and activities (Optional infomiation
You may choose to include
further statements, where
relevant, about..
policy on grantmaking"
policy programme related
investment.,
contribution made by
volunteers.
TAR
March 2012

Section D
Achievements and performance
£8,464 was distributed to other institutions and charities to alleviate
poverty and provide teaching in the Jewish Faith and for general
charitable purposes.
Summary ofthe main
achievements of the charity
during the year
TAR
March 2012

Section E
Financial review
The charity invests in property. The cash balan￿ and anticipated rental
income are sufficient to make mortgage payments and to provide
donations for the foreseeable future.
Brief statement of the
charity's policy on reserves
Details of any funds materially
in deficit
None
Further financial review details (Optional inforniation)
You may choose to include
additional information. where
relevant about..
the charity's principal
sources of funds (including
any fundraising).,
how expenditure has
supported the key objectives
of the charity.,
investment policy and
objectives including any
ethical investment policy
adopted.
Section F
Other optional information
Section G
Declaration
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustees
Signature{sl
Full name{s)
Position (eg Secretary, Chair,
etc)
Antony Victor Hodari
Chair
Loretta Zipporah Hodari
Trustee
Date
Mar 17, 2025
TAR
March 2012

CHARITY COMMISSION
FOR ENGLAND AND WALES
JS & N Hodari Charitable Trust
Charity No
ifan
327913
Annual accounts for the period
Period end
date
Period start date
0610412023
0510412024
Section A
Statement of financial activities
Restricted
income
funds
Recommended categories by
activity
Unrestricted
funds
Endowment
funds
Prior year
funds
Totsl funds
Incoming resources (Note 3)
Income and endowments from..
F01
F02
F03
F04
F05
Donations and legaoes
Ch8ritab18 activities
S01
S02
Other trading activities
Investments
S03
S04
54.240
54,240
41,503
Separ8t8 material itern of income
Other
S05
sc6
Total
Resources expended (Note 6)
Expenditure on:
Raising funds
Charitable activrties
S07
54,240
54,240
41,503
S09
8,464
8,464
5,566
Sepafftte matenal Item of expense
Other
S10
S11
57,825
66,289
57,825
66,289
53,670
59,235
Total
S12
Net incomel{expenditure) before investment
gainsl(losses)
S13
12.049
12,049
17,732
Net g8inslllossesl on investments
S14
Net incomel{expenditure)
Extraordinary items
Transfers between funds
Other recognised gainslllosses):
S15
12,049
12,049
17,732
S16
S17
Gains and losse5 on revaluation of fixed as5et5 for the charity's ovm use
Other gainsllbssesl
Net movement in funds
S18
24,019
24,019
55,000
S19
S20
11,969
11,969
37,268
Reconciliation of funds..
Total funds brought forward
Total funds carried forward
S21
530.589
542,559
530,589
542,559
493,322
530,589
S22

Section B
Balance sheet
Restricted
income
funds
Unrestricted
fvnds
Endowment Total this
funds
Total last
year
year
Fixed assets
Intangible assets
Tangible assets
Heritage assets
Investments
F01
F02
F03
F04
F05
(Note 15)
(Note 14)
(Note 16)
(Note 17)
Total fixed assets
B01
802
B03
B04
1,169,076
1,169,076
1,169,076
1,169,076
1,144,076
1,144,076
B05
Current assets
Stocks
(Note 18)
Debtors
(Note 19)
Investments
(Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
B07
81,211
81,211
72,170
808
B09
2,687
83,898
2,687
83,898
2,735
74,905
B10
Creditors: amounts falling due within
one year
(Note 20)
B11
54,192
54,192
32,169
Net current assets/(liabilities)
B12
29,705
29,705
42,736
Total assets less current liabilities
B13
1,186,812
Creditors: amounts falling due after
one year
(Note 20)
Provisions for liabilities
B14
656,223
656,223
656,223
B15
Total net assets or liabilities
816
542.559
542,559
530,589
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)
Unrestricted funds
Revaluation reserve
B17
818
819
216,706
325,852
542,559
216,706
325,852
542,559
228,756
301,834
530,589
B20
Total funds
B21
Signed by one or two trustees on behalf of all
the trustees
Date of
approval
ddlmml
Signature
Print Name
antony hodari
Loretta Hodari
Mar 5, 2025
Mar17, 2025
CC17a (Excel)
1710212025

Section C
Notes to the accounts
Note 1
Basis of preparation
This section should be completed by all charities.
1.1 Basis of accounting
These accounts have been prepared under the historical cost convenlion wth items recognised al cost or
Iransaction value unless otherwse slated in the rdevanl notelsl lo these accounts.
The accounts have been prepared in accordan￿ with..
the Statement of Recommended Prath.￿.. Accounts"ng and Reporting by Charities
preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021 issued on 16 July 2014
and with"
and with"
Ihe Financial Reporting Stsndard applicable in the United Kingdom and Republic of
Ireland (FRS 1021
and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by
FRS 102."
-Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or Conditions that cast significant doubt on the charity's
ability to Continue as a going concern. please pmvide the following details orstate "Not applicable". if
appropriate..
An explanation as to those factors that support
the conclusion that Ihe charity is a going
concern.,
The trustees have histroically maintained fincnial support as
required and have comiiled to do so for aueast the currenl the next
year.
Disclosure of any Un￿rtaIn￿e5 that make the
going concem assumption doubfful-
Where accounts are not prepared on a going
concern basis, please disclose this fact
logether with the basis on which the truslees
prepared the accounts and the reason why the
charity is not regarded as a going con￿rn.
1.3 Change of accounting policy
The accounts present a Irue and fair view and the accounting poliaes adopted are those ouuined in note { }.
Yes.
-Tick as appropriate
No"
Please disclose..
(i) the nature of the change in accounting policy..
(li) the reasons why applying the new accounting policy
provides more reliable and more relevant infom7ation.'
and
(iii) the amount of the adjustment for each line affected
in the current period, each priorperiod presented and
the aggregate amount of the adjustment relating to
periods before those presented. 3.44 FRS 102 SORP.
CC17a (Excell
1710212025

1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes"
No"
-Tick as appropriate
Please disclose..
(i) the nature of any changes..
(li) the effect of the change on income and expense or
assets and liabilities for the currentperiod." and
(iii) where practicable. the effect of the change in one or
more future periods.
1.5 Malerial prior year errors
No material prior year error have been identified in the reporbng period13.47 FRS 102 SORPI-
Yes"
-Tick as appropriate
Please disclose..
(i) the nature of the priorperiod ermr."
(li) for each priorperiod presented in the accounts. the
amount of the correction for each account line item
affected," and
(iii) the amount of the correction at the beginning of the
earliestpriorperiod presented in the accounts.
CC17a (Excell
1710212025

Section C
Notes to the accounts
Nole 2
Accounting policies
Please complete this note th5t￿l￿rt9 underFRS2102. SedNon 35ofFRS102. 3 ￿On¢ll￿atins to be
P￿Sented. rfall a￿ applKable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
PI8zse provide a description
of the natu￿ of each change
In accountln9 poIIcy
Re¢on¢ilation offimds perprevious GAAPto Iimds deter￿(th￿erFRs 102
stsrt of
End ol
perlod
perlod
Fund balances as previousty
Stated
Adjustments..
Fund balance as restated
Re¢on¢llatlon of net1n¢omW(tr￿¢ expendltoHe) perprevlous GAAPlo netln¢omW(netexpendlture) under FRS 102
End ol
Net incomellexpenditurel as previousty
Stated
Adjustments."
Previous period net incomellexpenditurel as
reststed
CC17a IExcell
1710212025

Section C
Notes to the accounts
Icontl
Note 2
2.2 INCOME
Accounting policies
This standard list ofaGcounling poliC￿S has been applied by the ChantyeX￿pt for11K￿e tTcked'No"or"N/a". ￿ere a
drfferent oradditsonal policyh8s beeyl 8dopteé theyl thNs is detailed in the bDX below.
Recognition of income
These a￿ induded in the Statement of Finanual Activities ISOFAI when..
the charity becomes entitl&1 to the resour￿.
it is more likely than not that the trustees wll recwve the resourw.. and
the monetsry value can be Measu￿ wth suffioent reliabilty.
Yes
No
Nla
There has been no offsetbng of assets and llatsl￿e$. cx income and expenses. uthss required (
permitted by the FRS 102 SORP or FRS 102
Ye5
No
Nla
Offsetting
Yes
No
Nla
Grants and donations are onty induded in the SoFAwhen the general irKx)rne reQ￿n￿on
criteria are rnet15.10 to 5.12 FRS102 SORPI.
Grants and donation8
In the rAse of rErfomiance related grants. inrAYne must On￿ be rertsJnised to the extent
that the charity has provided the sperAfied goods or seNces as enttllementto the grant
only occurs when the perforniance related cnnditions are rnet15.16 FRS 102 SORPI-
Legaae5 ale induded in the SOFA when receipt is probai4e. that 15, ￿en the￿ has
been grant of probate. the executor5 have estaLlished that there are suffiaent assets in
the estate and any conditions attached to the legacy are ether%￿1h1n the control of the
tharity or have been rneL
Yes
Nla
Le9a¢le$
Yes
Nlz
Yes
Nla
Government grants
The charity has ￿￿￿ed govemrnent grants in rep)t*"ng pEriL¥J
Gift Aid ieceNable 15 induded in incotne bvhen Ihere is a valid dedaration from the donor.
Any GiftAid arnount recovered on a donation is considered to be part of that gift and is
treated as an addition to the 5arne fund as the in￿"al donation un￿5 the donoror the
terms of the appeal have specffied Othe￿ise.
Tax ￿claImS on
donatlons and glfts
Yes
Nla
Contractual income and
perf(prman¢e ￿late
grants
Ye5
No
Nla
This is On￿ induded in the SOFA On￿ the charity has pro￿￿￿ the relaw gwds or
services or met the performan￿ ￿lated condibon&
Yes
Nla
Donated 9ood$
tlonated gcM)ds are measured at rair ¥alue1lhe an￿￿nt for vthich Ihe assetcould te
exchanged) unless impoctul to do $0.
The cost of any stock of gocyjs donated for distributs.on to l*nefitsaries is d*med to be
the fair value of those grfts at the b.me of their re￿Ipt and they a￿ recognised on re￿ipl.
In the rep)rting pen(￿ in which the stocks a￿ disthbLrted. they are recognised as an
expense at the carrying amount of the stcth al disthbutk)n.
Donated go)ds for resa￿ are measured at fair value on inth'al recogn￿￿. whth is the
expected proceeds from sale less the eXp￿ted ￿sts of sale. and recxjgnised in 'ln(x)me
from othertrading activ￿"eS, with the rA)rre5w)nding stttk rerAwnised in the baance
sheeL On its Sa￿ the vaue of stcck 15 tharged against'lnrAYne from other trading
activities, and the proceeds from sale are also recognised as'lnrAyne frorn other trading
activities,.
Yes
No
Nla
Yes
Nla
Yes
Nla
G¢xds ¢onated for owThng use by the chanty are ￿e¢(￿nised as tsngifje fixed assets
and induded in the SOFA as inccmiro reSOur￿*￿en r￿Nable.
Yes
No
Nla
Gift5 in kind for use by the charityare induded in SOFA as income from donatic￿s
when ￿￿1Valle.
Donated services and
facllltles
Donated Servi￿5 and faalities are induded in the SOFA when received at the value ol
the gift to the charity provided the value of Ihe grft can be rneasured rdiaLty.
tlonated Servi￿ an¢ facilities Ihat a￿ consumed immeiliaW are reuoniw1 as income
th an equivalent amount reuonised as an expense underthe appropriate heading in
the SOF
Yes
Nla
Yes
No
Nl8
Ye5
No
Nla
Support costs
The charity has incurred e￿nditUre on suP￿rt rx)st&
Ye5
No
Nla
Volunteer help
The value ofany ¥￿Untary help receNed 15 not Ind￿ in the accounts but is described
in the trustees, annual reporL
Income from interes(
royalties and dividends
This is included in Ihe a(￿OUnts then rw£ipt is probatrAe and Ihe amount rec£ivatrAe can
be measured reliabty.
es
No
Nl8
Income from membership Membership sub5cripts.ons receNed in the natute of a grft are recLwJni5ed in Donations
sub$crlpYons
and Legaoe5.
Ye5
No
Nla
Membership subscriptions which gives a member the nght to buy seNices or other
benefits are ￿Cognised as ino)me earned from the provisk)n of grmyjs and senfices as
income from charitsble aCti￿tIes.
es
Nla

Yes
Nla
Settlement of insurance
clalms
Insurance daims a￿ only induded in Ihe SOFA when the general incotne rEcognitiL
critena are rnet15.10 to 5.12 FRS102 SORPI and are induded as an rtetn of other
incotne in the SOFA.
Investrnent gain5 and
losses
This indudes any realised or unrealised gains or knsses on the sJe of investments and
any gain or loss resu￿"ng trom ￿Valu1n9 investments to market vJue at Ihe end of the
year.
Ye5
No
Nla
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilitses are recogni5ed where rt 15 more liketythan notthatthere is a legal or
construdive obligation corntnth.ng Ihe chanty to pay (¥Jt res￿[￿ and the atnount of the
obligation can be rneasuied wrth reasonable certainty.
Support costs have b*n allocated LElwEen governan￿ costs and other Support
Governan￿ costs comprise all costs Invo￿1ng puLlic xcountalxltyofthe thartyand its
Complian￿ with regulation and good pracbce.
Yes
Nla
es
Govemance and support
costs
Support costs include central fvnctions and ha¥e alkyated to activty c05t
categories on a basis consistent with the use of resour￿. eg allcrabng propety (x)sts
by floor areas. or per G3pita. staff costs by the time S￿nta￿l other cx)sts ty their usag
Yes
No
Nl8
es
No
Nla
Grants wlth performance
conditions
Where the chanty gives a grant s*ith conditions for ts payment being a speufic le¥d of
Servi￿ or output to be provided, such grants a￿ onty recoynised in Ihe SOFA once the
pient of the grant has provided the speofied seNKe orouw
Grants payable without
perfornance conditions
Where the￿ a￿ no condilons attaching to the grant that enables the donorcharity to
realistically avoid the commitment. a liability for the full furnling oNigation must be
recognised.
Yes
Nla
Redundancy cost
The charity made no redundancy payThents during the re￿r￿ng FeriCMI.
Yes
No
Nl8
Deferred income
No material item of deferred income has trEen irKJuded in the acujun
Yes
No
Nla
Yes
Nla
Creditors
The charity has cr&1rtors which are measured at setdement arrKJunts kss any trade
discounts
A liabilty is measured on reCOgn￿"L￿ at rt5 histOriL31 cost and then sub5equenty
rneasured at the LEst e5ts"rnate of the atrM)unt required to 5etUe Ihe at the
reporting date
The chanty account5 for basic finanaal Instruments on In￿"al recOgn￿"0n as per
paragiaph 11.7 FRS102 SORP. Subsequent rneasuretnent is as paragraph5 11.17
to 11.19, FRS102 SORP.
Provisions for liabililie5
Yes
Nla
Basic financial
Instruments
Yes
Nla
2.4 ASSETS
Tangible fixed asset5 for These are capitalised rfthey can be used for m￿e than one year. and o)st at ￿$t
use by charity
They are valued at C05t.
Yes
No
Nla
The depwation rate5 and methods used are dT5dosed in note 9.2.
The charity has Intsngible fixed assets. Ihat Is. n0￿MOnetary assets that do not have
physical sUbStsn￿ but are 1dentthab￿ and a￿ contr(AW by the Charity through cusl(NYy
or legal rights. The amortisab.on rates and melhcMJs used are disdosed in note 9.5
Intangible fixed assets
Ye5
No
Nla
e5
No
Nl8
They are valued at cost.
Heritage assets
The tharity has heritsge assets. Ihat is. n0￿mOnetsry assets %￿th historic. arbstic.
s¢ienlifi¢. technologi¢81. geophysical or environmentsl Qualities that are hdd and
maintsine(J prinapally for their o)ntribution to kno%￿ge and culture. The depwab.on
rates and methcK1s used as disdosed in note 9.6.1.4.
Ye5
No
Nla
Ye5
No
Nla
They are valued at cost.
Investments
Fixed asset investrnent5 in quoted shares. traded tw)nds aThJ 5irnilar investtnents are
Valued at initsalty at cost and sub5equenty atfair vaue Ith*r market vauel at the year
end. The same treatment is to unlisted investments unles5 fair vaue cannot
measured reliatrAy in which G3se it is measured at ttjst less irnpaimienL
Yes
Nla
Investments hdd for resale or pending Iheir sale and G3sh and ￿sh equivalents ￿1th a
maturity date of le5S than 1 year are treated as current asset investments
Yes
Nlz
Stocks and work in
progress
Stocks held for sale as part of nowaritafje tra¢le are measureil atthe low orcost or net
realiSab￿ value.
Ye5
No
Nla
Goods or SeNi￿S prowded a5 part of a charitaL4e actsvity are rneasured at net TealT5aLle Wdlue
based on the setvitr potentsal provided by iterns of 5tod(.
Ye5
No
Nla
Yes
No
Nl8
Work in progress is vaued at o)stless any fc(eseeatrAe loss that is liketyto 01￿￿r ￿ the (xJntracL
Debtors Iineluding trade debtors and loans receIva￿e) a￿ measu￿￿ on initial recognib.on at
Sett￿ment amount after any trat1e discounts or amount advan￿￿ by the charity. Subsequenty.
they are measured al the cash or other consideration exrected to be retyved.
Ye5
No
Nla
Debtor5

The tharity has has investments *ttich r( hdds for resale or tending their Sa￿ and cash and cash
equivalents with a maturity date ￿$$ than one year. These Irdude cash on deposit and cash
equivalents with a maturity date of less than one year hek1 for investment wrposes rather than to
meet short temi cash commitments as they fall due_
Yes
No
Current asset investments
Nla
Yes
Nla
They are valued at lair value eXCept￿ere IheyquJrfy as basic finanoal instrument*
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE

Section C
Notes to the accounts
Iconti
Note 3
Analysis of income
UnrÈstricted income Endowment
funds
funds
funds
Total fvnds Prior yoar
Ana
Donations and ifts
Gift Aid
acies
General grants provided by govemmenvolher
charities
Membership subscriptions and SFionsorships
which are in Substan￿ donations
sis
Donations
and lega¢ies-
Donated goods, facilities and servi￿$
Other
ToLIl
Charitable
activities:
Other
Total
other trading
activities-
Other
ToLIl
Income from
investments-
Interest income
Dividend income
Rental and leasin
Other
income
54,240
54,240
41,503
Totsl
54,240
54.240
41,503
Separate
material item
of income:
Total
Other:
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held
for chari
's own use
Gain on disposal of a programme related
investment
Royalties from the exploilab.on of intellectual
ert
hts
Other
Tolal
TOTAL INCOME
54,240
54,240
41,503
Other Informatlon:
All income in the prior year was unrestrictsd except for:
(please provide description and amounts)
Where any endowmgnt fund i¥ converted into income in the
reporting pgriod, pleasg givg thg reason for the conver¥ion.
Whèrè any •ndowmènt fund is Convèrt￿ into incom• in th•
prior pèriod. pkasè givè thè rèason for thè conv•rsion.
Within the income items above the following items are
material.. (please disclose the nature. amount and any prior
year amounts)
CC17a (Excell
1710212025

Section C
Notes to the accounts
Icontl
Note 4
Analysis of receipts of government grants
This year
Descriplion
Government grant 1
Government grant 2
Government grant 3
Other
Total
Last year
Description
Government grant 1
Government grant 2
Government grant 3
Other
Totsl
This year
Last year
Please pmvide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
This year
Last year
Please give details of other ft•rms of
government assistance from which
the charity has directly benefrted.
CC17a (Excell
10
1710212025

Section C
Notes to the accounts
(cont)
Note 5
Donated goods, facilities and services
This year
Last year
Seconded staff
Use of property
Other
This year
Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods.
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other fornis of
other donated goods and services not
recognised in the accounts, eg
Gontribution of unpaid volunteers.
CC17a (EX￿1)
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Section C
Notes to the accounts
Icontl
Note 6
Analysis of expenditure
This year
Last year
Restrictsd
income
funds
Unrestricted Restricted Endovm)Èni
nds
income fvnds
fvnds
UnrÈstricted
funds
Endowment
funds
Anatysis
Expenditure on raisin
funds-
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Operating membership schemes and
social lotteries
Totsl fvnds
Total funds
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company
undertaking non-charitsble trading
activi
Advertising. marketing, direct mail and
Start up costs incurred in generating
new source of futu￿ income
Database development costs
Other trading activities
Investment management costs..
Portfolio mana
ement costs
Cost of obtaining investsment advice
Investment administration costs
Intellectual property li￿nCing costs
Rent collection, propety repairs and
maintenance charges
Totsl expenditure on raising funds
Expenditure on charitsble activitigs:
Donations
8,464
8,464
5,566
5,566
Totsl expenditure on charitsble
activities
8.464
5,566
5,566
Separate material itsm of expense
Totsl
Other
Investment mana
ement costs
Mortgage Interest and Charges
Bank Char
es
26,966
30,859
26.966
30,859
22.765
30,905
22,765
30,905
Totsl other expenditure
TOTAL EXPENDITURE
57,825
66,289
57,825
66,289
53,670
59.235
53,670
59,235
Other information:
Anatysis of expenditure on charitsble aclivities
CC17a (Excell
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This year
Grnnt
funding of
Support
aetiviti•s
Last year
Grant
funding of
Support
aettvitiès
Costs
Aetiviti•s
undèrtakèn
dirèctl
Activity or programmè
Total this
y•ar
Activitiès
undèrtakèn
dirèctl
Total last
yèar
Activit 1
Activit 2
Other
Total
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Section C
Notes to the accounts
{cont)
Note 7
Extraordinary items
Please explain the natu￿ of each extraordinary item occurring in the period.
This year
Last year
Description
Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items
CC17a (Excel)
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Section C
Notes to the accounts
Note 8
Funds received as agent
8.1 Please complete this note rf the charity has agreed to administer the fiinds of another entity as its agent. Note.. If a charity
is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.
Amount received
Amount paid out
Balance held at period end
Descriptionlname of party
Related
party {Yes
orNo
This year
Last year
This year
Last year
This year
Last year
Total
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities Covoperate to achieve economies in the
purchase of goods orservices, please discose details of any balances outstanding between any participating members.
Descriptionlname of party
Balance held at period end
This year
Last year
Totsl
CC17a (Excel)
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Section C
Notes to the accounts
Note 9
Support Costs
Please complete this note if the charity has analysed its expenses using activity
categories and has support costs.
This year
Support cost
exam
les
Raising funds
Activity 1
Activity 2
Activity 3
Grand total
Basis of allocation
(Describe method)
Governance
Other
Total
Last year
Support cost
exam
les
Raisin
funds
Activi
Activi
Activi
Grand total
Basis of allocation
(Describe method)
Govemance
Other
Total
Please pmvide details of the accounting policy
adopted for the apportionment ol costs between
activities and any estimation techniques used to
calculate their apportionment.
CC17a (EX￿1)
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Section C
Notes to the accounts
Note 10
Detsils of certain items of expenditure
10.1 Fees for examination of the accounts
Please pmvide details of the amount paid for any statutory external scrntiny of
accounts and other services pmvided by your independent examiner. If nothing
was paid please enter 'O' in the appmpriate box(esJ.
This year
Last year
Independent examinerfs fees
250
220
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner
CC17a (EX￿1)
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Section C
Notes to the accounts
(cont)
Note11
Paid employees
Please complete this note if the charity has any employees.
11.1 Staff Costs
This year
Last year
Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
Total staff costs
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer
pension costs) fell within each band of £10,000 from £60.000 upwards. If there are no such transactions,
please enter true. in the box provided.
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60.000
Band
Number of employees
This year
Last year
£60,000 to £69,999
£70,000 to £79.999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
This
ear
Last
ear
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.
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11.2 Average head count in the year
This year
Number
Last year
Number
The parts of the charity in which the
employees work
Fundraising
Charitable Activities
Governaiice
Other
Total
11.3 Ex-gratia payments to employees and others (excluding trustees)
Please complete if an ex-gratia payment is made.
Please explain the nature of the
payment
This year
Last year
Please state the legal authority or
reason for making the payment
This year
Last year
This year
Last year
Please state the amount of the payment (or value of any waiver of
a right to an asset)
CC17a (Excel)
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11.4 Redundancy payments
Please complete if any redundancy or temiination payment is made in the period.
This year
Last year
Total amount of payment
The nature of the payment (cash, asset
etc.)
This year
Last year
The extent of redundancy funding at the balance sheet date
Please state the accounting policy for any redundancy or
termination payments
CC17a (Excel)
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Section C
Notes to the accounts
{¢ont)
Note 12
Defined contribution pension scheme or defined benefit scheme accounted for as a
defined contribution scheme.
12.1 Please complete this note rfa defined contnbution pension scheme is operdted.
This year
Last year
Amount of contributions recognised in the SOFA as an expense
Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and
between restricted and unrestricted funds.
12.2 Please complete this section where the charityparticipates in a defined benefit pension plan but is unable to
ascertain its share of the underlying assets and liabilities.
Please confimi that although the
scheme is accounted for as a defined
contribution plan, it is a defined benefit
plan.
Please provide such infonnation as is
available about the plan's surplus or
deficit and the implications, if any, for
the reporting charity for this year and
last year, if different
12.3 Please complete this settion where the charityparticipates in a multi-employer defined benefit pension plan
that is accounted for as a defined contribution plan.
Describe the extent to which the charity
an be liable to the plan for other
entities. obligations under the ternis
and Gonditions of the multi*mployer
plan. If this is different for last year,
provide detsils
Provide an explanation of how any
liability arising from an agreement with
a multi-employer plan to fund a deficit
has been detemiined. If this is different
for last year, provide details
CC17a (EX￿1)
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Section C
Notes to the accounts
(cont}
Note 13
Grantmaking
Please complete this note if the charity made any grants or donatsons which in aggregate fomi a material part of the
charitable activities undertaken.
This year:
13.1 Analysis of grants paid (included in cost of charitable activities)
Grants to
institutions
Analysis
Grants to individuals
Support costs
Total
Activi
or pro
ect1
Activil
or
ro
ect2
Activil
or
Activi
or pro
ect4
Total
Please enter "Nil" rfthe charity does not identify and/or allocate support costs.
13.2 Grants made lo institutions
Please provide
details of charitys
URL.
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported. purpose of the
grant and totslpaid to each institution is available on the Charitys web site.
Yes
No
Provide details
below
Names of institution
Purpose
Total amount of
grants paid £
Total grants to institutions in reporting period
Other unanalysed grants
TOTAL GRANTS PAID
CC17a (Excell
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Last year:
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to
bnstitutions
Anatysis
Grants to individuals
Support costs
Total
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total
Please enter "Nil" rfthe charity does not iaTentify andlorallocate support costs.
13.4 Grants made to institutions
Please provide
details of charitys
URL.
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and totslpaid to each institution is available on the charitys web site.
Yes
Provide details
below
Names of institution
Purpose
Total amount of
grants paid £
1,180
1,316
Mcr Congregation of Spanish and Portuguese Jews
Three Pillars Irust
UJIA
1,000
1,000
KDS
Keren I Caesarea
1,000
Total grants to institutions in reporting period
5,496
2,968
Other unanalysed grants
TOTAL GRANTS PAID
8,464
CC17a (Excell
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Section C
Notes to the accounts
{contl
Note 14
Tangible fixed assets
Please complete this note rf the charity has any tangible fixed assets
14.1 Cost or valuation
F￿ehOld land &
buildings
Other land &
buildings
Plant.
machinery
and motor
vehicles
Fixtures, fittings
and equipment
Tolal
At the beginning of the year
Additions
Revaluations
Disposals
Transfers '
At end of the year
14.2 Depreciation and impainnents
-Basis
SL or RB (Slraighl
Line or Reduang
Balance)
SLorRB
SLorRB
SLorRB
SLorRB
Rate
At beginning of the year
Disposals
Depreciation
Impaimient
Transfers.
At end of the year
14.3 Net book value
Net book value at Ihe beginning of the year
Net book value at the end of the year
CC17a (Excell
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14.4 Impairment
This year.. Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
Last year.. Please provide a description of the events and ¢ircumstan¢es that
led to the recognition or reversal of an impaim7ent loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide."
This
ear
Last
ear
the effective date of the revaluation
the name of independent valuer, rfapplicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been
carried under the cost model.
14.6 Other disclosures
This year
Last year
(i) Please state the amount of borrowing costs, rfany, capitalised in the constructson of
tangible fixed assets and the capitalisation rate used.
(li) Please provide the amount of contractual commitments for the acquisthon of tsngible
Ixed assets.
(iii) Details of the existence and carrying amounts of property. plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
The 'transfers" row is for movemenls between fixed asset categories.
' Please indicate the method of depreciation by deleting the method not applicable (SL - straight line,. RB - ￿ducIng balance). Also please
indicate the rate of depreciation." for straight line, what is the anticipated lrfe of the asset (in years)," for reducing balance, what is the
per￿ntage annual deduction.
CC17a (Excell
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Section C
Notes to the accounts
Icontl
Note 15
Intangible assets
Please complete this note rfthe charity has any intangible assets
15.1 Cost or valuation
Resea￿h &
development
Patents and
trademarks
C)ther
Totsl
At beginning of the year
Additions
Disposals
Revaluations
Transfers '
At end of the year
15.2 Amortisalion and impaimients
'Basis
SLorRB
SLorRB
SLorRB
SLorRB
Siraight Line
I"SL"lor
Reduang
Balance
{"RB"}
At beginning of the year
Disposals
Amortisalion
Impairment
Transfers.
At end ol year
15.3 Net book value
Net book value al the beginning
of the year
Nel book value al the end of the
year
15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including."
Reasons for choosing amorbsation rates
Policies for the recognifion of any capital
development
CC17a (Excell
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15.5 Impaimient
This year-
Please provide a descripfion of the events and
circumstances that led to the rec(Ignition or reversal of an
impaimient loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairnient loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted. please pmvide..
This year
Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grart
provide value on initial recognition and carrying amount of
the asset.
(li) Details of the Carrying amounts of any intangible
assets to which the charity has restricted title or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
(VITJ Forany material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
The Yransfers. row is formovements be￿n fixed asset categories.
. Please indicate the method ofdeprecialion by deleb.ng Ihe method nol applicable {SL = straight line,. RB =
reducing balance). Also please indicate the rate of depreciation.. for straighf line. what is the anticipated life of
the asset (in year5)," for reducing balance, what is the percentage annual deducts'on.
CC17a (Excell
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Section C
Notes to the accounts
{contl
Note 16
Heritage assets
Please complete this note rf the charity has heritage assets
16.1 General disclosures for all charities holding heritage assets
This year
Last year
li) Explain the nature and scale of
heritage assets held.
(li) Explain the policy for the
acquisition, preservation,
management and disposal of heritsge
assets.
16.2 Cost or valuation
Heritage asset
Heritsge asset
Heritsge asset
Heritage asset
Total
At beginning of the year
Additions
Disposals
Revaluations
Transfers .
At end of the year
16.3 Depreciation and impaiments
-Basis
Straight Line
I"SL"lor
Reducing
Balance
Rate
At beginning of the year
Disposals
Depreciation
Impairmenl
Transfers.
At end of year
16.4 Net book value
Net book value at the beginning of the
year
Net book value at the end of the year
CC17a (Excell
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16.5 Impairnient
This year
Please provide a description of the events and circumstances
that led to the recognition or reversal of an impaim?ent loss.
Last year
Please provide a description of the events and circumstances
that led to the recognition or reversal of an impaimlent loss.
16.6 Revaluation
If an accounting policy of revaluation is adopted. please pmvide.-
This year
Last year
the effective date of the revaluation
the name of independent valuer. rfapplicable
qualifications of independent valuer
the methods applied and significant assumptions
any significant limitations on the valuation
16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
At valuation
At cost Group
Group A
Total
Carryng amount al the beginning oflhe
period
Additions
Disposals
Depreciationlimpairment
Revaluation
Carrying amount atthe end of period
16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet
This year
Last year
(i) Explain the reason why heritsge
assets have not been recognised on
the balance sheeL
(li) Describe the significance and
nature of heritage assets.
lili) Disclose information that is
helpful in assessing the value of
heritage assets.
(iv) Explain Ihe reason why it is not
practicable to obtain a valuation of
heritsge assets.
CC17a (Excell
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16.9 Five year summary of heritage assets transactions
2015
2014
2013
2012
2011
Purchases
Group A
Group B
Group C
Other
Donations
GroupA
Group B
Group C
Other
Total additions
Charge for impaiment
GroupA
Group B
Group C
Other
Total charye for impairment
Disposals
Group A- carrying amount
Group B- carrying amounl
Group C
Other
Total disposals
CC17a (Excell
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Section C
Notes to the accounts
Icontl
Note 17
Investrnent assets
Please complete Ihis note rfthe charity has any investment assets.
17.1 Fixed assets investments (please provide for each Class of investment
Cash & cash
equlvalents
Listed
Investments
Inve51rnent
properves
Social
In¥estments
Other
Totsl
Carrying Ifaiil value al beginning of
period
Add.. additions to investments during
period.
Lg5¥= disposals al c8rwng value
1.144.000
76
1.144.076
981
981
LgBs: impairments
Add.. Reversal of Impalrments
Addlldeductl: tiansfei inlloull in the
period
Addlldeductl: net gainlllossl on
revaluation
Carrying Ifairl value at end of year
24.019
24,019
1,169.000
76
1,169,076
"Please specify additions resulting from
acqulsltlons through buslness comblnatlons. If
any.
Please note that Fair Value in this conlext is the amount for which an asset couldbe exchanged beiween knowlegable and
willing parties in an ami s length transaction. For traded secuiities, the fair value is the value of the security quoted on the
London Stock Exchange Daily Official List or equivalenL For other assets where there is no m￿e£Price on a traded matlre
it is the trustees. or valuers'best estimate of fair value.
17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04
differentiating between those held al fair value and those held at cost less impaimienL
This yèar=
Analysis of investrnents
Falr ¥olue at year end
Cost less Impalrn)ent
Cash or cash equlvalents
Llsted Investments
Investment propertles
Soclal Investments
1.169.000
Cxher Investments
76
Totsl
1.169.076
Grand total (Fair value at year end+Cost less impa1rn￿ntI
1.169,076
Last year:
Anatysis of investments
Fair value at year end
Cost less impairnient
Cash or cash equivalents
Listed investments
Investment properties
Social investments
1.144.000
Other investments
76
Total
1.144.076
Grand totsl (Fair value at year gnd+CoBt less impairment)
1.144.076
CC17a IExcell
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17.3 If your charity holds investrnent properties. please complete the following note:
This year
The tnjstees a￿ familiar with
market values aThJ use their
expertise and judgement to
assess the fair value of Ihe
Charrt￿S investments.
Last year
The trustees are familiar ¥￿th
market values and use their
expertise and judgement to
asses5 the fair value of the
Charrty's investments.
lil Explain the methods and ¥ignifi¢ant a¥¥umption$ in
detemiining the fair value of investment property held by the
charlty
lill Name or independent valuer. if applicable, and relevant
quallflcatlons
liiil Provid• dètails ol any r•strietions on th• ability to r•alis•
investment proporty or on the remittance of income or
disposal proceeds
livl Explain any contractual obligations for the pU￿haSe.
construction or development of investment property or for
repalrs, malntenance or enhancements
17.4 Please provide a breakdown of current asset investrnents. rf applicable, agreeing with the balance sheet
Analysis of current asset investments
This year
Last year
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Other investments
Total
17.5 Guarantses
This ear
Last
ear
Please provide details and amount of any guarantee made to
or on behalf of a thlrd party
Nama of thè èntity or •ntiti•s bèn•fitting frnm thos•
guarantees
Pleas? exp￿in how the guarantsg furthgrs thg charity's aims
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17.6 Concessionary loans
Description
This year£
Last year£
Amount of eoneèssionary loans madè Imultsple
loans made may be disclosed in aggregate provided
that such aggregation does not tsbsu￿ &gnifi¢ant
InlormaUon}.
Total
Description
This year£
Lastyear£
Amount of concessionary loans received (Muitsple
loans receivedmay be disclosed in aggregate
provided thatsuch aggregation does notobsure
signrficantinfornialionj.
Loan balance from Antony and Loretta Hodari
23,968
13,436
Total
23,968
13,436
This year
No interest paya￿e, no fomial security
piovided
Last year
No interest payable, no formal security provided
Temis and condltlons eg Interest rate, securlty
provid•d
Valu? of any conc9￿10n9ry loans which have
been committed but not taken up at the reporting
date
Amounts payable wlthln 1 year
Amounts payable after more than 1 year
Amounts recelvable wlthln 1 year
Amounts recelvable after more than 1 year
17.7 Additional information
Th5s
ear
Last
ear
Please provlde Infomiatlon about the slgnlficance
of invastm•nts to th• charity's financial position
or performance eg. terms and conditions of loans
or the use of hedging to manage financial ris
For all inv•stm•nts mèasurèd at fair valuè. th•
basis for determining the value, including any
assumptions applied when using a valuation
technlque.
Where a charlty has provlded flnanclal assets as
a fomi of s•curity. th• carrying amount of thè
financial asset pledged as Securty and the term
and conditions relating to its pledge.
CC17a IExcell
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Section C
Notes to the accounts
(cont)
Note 18
Stocks
Please complete this note if the charity holds any stock items
18.1 Please state the carrying amount of stock and work in progress analysed between
activities.
Stock
Donated goods
Work in
progress
For
distribution
For resale
For
distribution
For resale
Charitable activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this year
Total previous year
This year
Last year
18.2 Please specify the carrying amount of
any stocks pledged as security for liabilities
CC17a (Excell
1710212025

Section C
Notes to the accounts
(cont)
Note 19
Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
19.1 Analysis of debtors
This year
Last year
Trade debtors
Prepayments and accrued income
Other debtors
7,005.0
74,206.1
81,211.1
1,000.0
71,169.8
72,169.8
Total
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year lincluded in debtors above)
This year
Last year
Trade debtors
Prepayments and accrued income
Other debtors
Total
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Section C
Notes to the accounts
{cont)
Note 20
Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due within
one year
This year
Last year
Amounts falling due after
more than one year
This year
Last year
Accruals for grants payable
Bank loans and overdrafts
656,223
656,223
Trade creditors
15,198
12,175
Payments received on account for contracts or
perfomiancewrelated grants
Accruals and deferred income
5.931
6,558
Taxation and social security
other creditors
33,063
54,192
13,436
32,169
Total
656,223
656,223
20.2 Deferred income
Please complete this note if the charity has deferred income.
This
ear
Last
ear
Please explain the reasons why income is deferred.
Movement in deferred income account
This year
Last year
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period
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Section C
Notes to the accounts
Icontl
Note 21 Provisions for liabilities and charges
Please complete this note if you have included in charity expenditure anypnwisions. A pmvision is made when the charity
has a liability of uncertain timing oramount
21.1 Movements in recognised provisions and funding Commitment during the period
This year
Last year
Balance at the start of the reporting period
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed during the period
Balance at the end of the reporting period
21.2 Please provide:
- a brief description of any obligation$ on the
balance sheet and the expected amounl and timing of
resulting payments"
This year
Last year
- an indication of the uneertainties a1￿ut the amount
or timing of those oufflows: and
- the amount of any expectsd reimbursemen( stsling
the amount of any asset that has been recognised for
that expected reimbursemenL
This year
Last year
21.3 For any funding commitmentthat is not
recognised as a liability or provision. provide deLiils
of commitment made, the time frame of that
commitmenl any perforrnance-related conditions and
detsils of how the commitment will be funded (with
contracts for capital expenditure separdlety
identified}.
21.4 Where unrestrictsd funds have been designated
to a fund commitmenL please disclose the nature of
any amounts designated and the likely timing of that
expenditure.
CC17a (Excell
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Section C
Notes to the accounts
Icontl
Note 22 Other disclosures for debtors. creditors and other basic financial instruments
This year
Last year
22.1 Please provide infomiation about the significance of
financial instruments (eg. debtors. creditors, investments
etcl to the charity's financial position or perfonnance. for
example. the terms and Conditions of loans or the use of
hedging to manage financial risk.
Three properties with a value of
£572: 000 have mortgages of
£336,000 attached. ￿paYable 14
years from now. One property with
a value of £595,000 has a
mortgage of £320,000 attached,
repayable 5 years from now.
Three properties with a value of
£54T, 000 have mortgages of
£336, 692 attached. ￿paYable 15
years from now One property with a
value of £595,000 has a mortgage of
£319, 530 attached, repayable 6
years from now.
22.2 If the charity has provided financial assets as a fonn of
security, the carrying amount of the financial assets pledged
as security and the ternis and conitions related to its pledge
should be given here.
CC17a (Excell
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Section C
Notes to the accounts
(cont)
Note 23 Contingent liabilities and contingent assets
23.1 Contingent liabilities
Where the charity has contingent liabililities, please complete the following section unless the possibility of
Iheir existence is remote.
This year
Description of item including its legal nature. Please
describe any security provided in connection to the
Estimate of financial effect
Last year
Description of item including its legal nature. Please
describe any security provided in ¢onne¢lion to the
Estimate of financial effect
23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is
probable
This year
Description of item
Estimate of financial effect
Last year
Description of item
Estimate of financial effect
23.4 Other disclosures for contingent assets andlor liabilities
Please provide the following infomation where practicable-
This year
Last year
Explain any uncertainties relating to the amount or
timing of settlement. and the possibilty of any
reimbursement
Where it is not practical to make one or more of these
disclosures. please state this fact
CC17a (Excell
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Section C
Notes to the accounts
Icontl
Note 24
Cash at bank and in hand
This year
Last year
Short temi cash investments {less than 3 months maturity datel
Short temi dèposlts
Cash at bank and on hand
other
Total
2.687
2.735
2.687
2.735
CC17a IExcell
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Section C
Notes to the accounts
{contl
Note 25
Fair value of assets and liabilities
This year
Last year
25.1 Please provide details of the charity's
exposure to credit risk (the risk of incurring a1055
due to a debtor not paying what is owed) , liquidity
risk (the risk of not being able to meet short temi
rinancial demands) and market risk {the risk that
the value of an investment will fall due to changes
in the market) arising from financial instwments to
which the charity is exposed at the end of the
reporting period and explain how the Charity
manages those risks.
Risk is low, the lenants are paying on time,
there is a shortage of ￿sIdential properties in
the region which means tenants can be
replaced in a timety fashion.
Risk is low, the tenants are paying on time,
thefe is a shortage of iesidential properties
in the region which means tenants can be
replaced in a timely fashion.
25.2 Please give details of the amount of change
in the fair value of basic financial instruments
Idebtors, Creditors, inveslmenls (see Section 11.
FRS 102 SORPII measured at fair value through
the SOFA that is attributable to changes in Credit
risk.
None
None
CC17a (Excell
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Section C
Notes to the accounts
(cont)
Note 26
Events after the end of the reporting period
Please complete this note events (not requiring adjustment to the accounts)
have occurred after the end of the reporting period but before the accounts
are authorised which relate to conditions that arose after the end of the
This year
Last year
Please provide details of the nature of the
event
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made
CC17a (Excel)
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1710212025

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1111111111

Section C
Notes to the accounts
(cont)
Note 27
Charity funds (cont)
27.3 Transfers between funds
This year
Reason for transfer and where endowment is converted to income,
legal power for its conversion
Amount
Be￿een unrestricted and
restricted funds
Be￿een endowment and
restricted funds
Be￿een endowment and
unrestricted funds
Last year
Reason for transfer and where endowment is converted to income,
legal power for its conversion
Amount
Be￿een unrestricted and
restricted funds
Between endowment and
restricted funds
Be￿een endowment and
unrestricted funds
27.4 Designated funds
This year
Planned use
Purpose of the designation
Amount
Last year
Planned use
Purpose of the designation
Amount
CC17a (Excel)
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Section C
Notes to the accounts
(cont
Note 28
Transactions with trustees and related parties
ff the charity has any transactions with relatedparties (other than the trustee expenses explained in guidance notes) details
of such transactions shouldbe provided in this note. ff there are no transactions to report. please enter-True" in the box or
-False- rfthere a￿ transa¢lion$ to reporL
28.1 Trustge remuneration and benefits
This year
None of the tnjstees have been paid any r¢munoration or o¢eiv¢d any other b&n¢ffts from an
amployment wlth thalr charlty or a r•lat8d èntlty {Truè or Falsol
In the period the charity has paid trustees remuneration andbeneffts. Pl&￿e give the amount of, and legal authority for, any
remuneration or other benefits paid to a ttuslee by the charty orany instilulion or company connected with it
Amounts paid or benefft value
L￿01 authority leg
ord8r, govemlng
document)
Remunerotlon
Penslon
Redundancy
lincluding
105s of
officellex
Other
TOTAL
Nama of trustsa
Please give details of why remuneration or other
employment benefrts were paid.
e￿ an ex gratia payment has been made to a trustrt
provide an explanation of the nature of the payment
Last year
None of the trustees have been paid any remuneration or received any other beneffts from an
omployment with their Charty or a relatsd entity (True or Fals¢l
In the period tho charity has paid trustees remuneration andbenefits. P1th￿e give the amount of. and legal authority for. any
remuneration or other beftefrts paid to a trustee by Ihe Chaiity oranyiTnsti14rtion or ¢ompany ¢onne¢ted wilh it
Amounts paid or benefit value
L¢gal authority leg
ord8r, govemlng
document)
Remuneration
Pension
contribution
Redundancy
(including
lo$$ of
office￿eX
gratia
Other
TOTAL
Nama of trustsa
Please give details of why remuneration or olher
employment benefits were paid.
ere an ex gratia payment has been made to a trust
provide an explanation olthe nature of the payment
CC17a IExcell
1710212025

28.2 Trustees. expenses
If the charity has paid trustees expenses for fvifilling their duties, details of such transactions should be pmvided in this
note. If there are no transactions to repor¢ p1th￿e enter"True"in the box below. If there are transactions to report please
enÉer"Falso".
No tn￿tee expenses have been incurred ITrue or False)
Typ¢ of expenses reimburs¢d
Thls yaar
Last y￿r
Travel
Subsistence
Accommodation
Other Iplease specify):
TOTAL
Please provide the number of trustees reimbursed for expenses or who
had expenses paid by the charity
28.3 Transa¢tion{s) with related parties
Please give details of any transaction undertaken by (or on behaMoQ the charityin which a relaledparty has a material
interest, in¢luding Whe￿ fvnds have beeft heldas agentforrelatedparties. ff Ihere are no such transactions. please enler
Yrue. in the boxprovided.
This year
Thèra havo b88n no relat8d party transactlons In tho r•portlng parlod (Trua or False)
Amounts
wrlttèn off
during
reporting
Name of tho trusts¢
or r•lat8d party
Relationship
to charfty
Description of the
transactlonls}
Provision for bad debts
at pgrlod end
Amount
Balan¢¢ at
pgrlod and
Antony Hodari111
Max McFarquhar121
Trusto•
Brothor of
Trustee
Trustee
Loan Cr¢ditor
Loan Dabtor
22759.43
22759.3
nla
nla
3500
3500
nla
nla
Loretta Hodari
Loan Creditor
1208.89
1208.89
In relation to tho transactions above. please provide the
terms and ¢onditions, including any se¢urityand Ihe no￿
of anypayment (consideration) to be pmvided in
settlemen£
1. Th15 is a lkn"L4e loan frLYll the trustee to the charrty and there are no set
date5 for repayrnent&
2. Interest free k>an
For any relatedparty. please provide details of any
guarantees given or re¢eiTved.
None
CC17a IExcell
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Last year
Th•ro havo baan no r•lat8d party transactlons In tho r•portlng parlod (Trua or False)
Amounts
wrlttèn off
during
reporting
period
Name of the trustee
or r•lat¢d party
Relationship
to Charity
Description of the
transa¢tionls
Amount
Balance at
period end
Provision for bad debts
at ￿riod end
Antony Hodarl111
Max McFarquhar121
Trust8•
Brother of
Trustee
Loan Creditor
Loan Debtor
13435.9
3SOO
13435.9
3500
nla
nla
nla
nla
In relation to the transactions above, pleaseprovide the
lemis and conditions. including any security and Ihe nature
of anypayment (consider8tion) to be provided in
settlement
1. This is a fiexitde loan from the trustee to the charity and there are no set
dates for repaymen
2. Interest tr& k)an
For any relatedparty. please provide details of any
guarantees given orreceived.
None
CC17a IExcell
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Section C
Notes to the accounts
(cont)
Note 29
Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to
provide a proper understsnding of the accounts. If there is insufficient room here, please add a
separate sheet.
CC17a (Excel)
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## **Independent examiner's report on the accounts** 

**Section A                        Independent Examiner’s Report** 

|**Report to the trustees/**|J S & N Hodari Charitable Trust|||
|---|---|---|---|
|**members of**||||
|||||
|**On accounts for the year**|5 April 2024|**Charity no**|327913|
|**ended**||**(if any)**||
|||||
|**Set out on pages**|1-43|||
||(remember  to include the page numbers of additional sheets)||(remember  to include the page numbers of additional sheets)|
||I report to the trustees on my examination of the accounts of the above|||
||charity (“the Trust”) for the year ended 05/04/2024.|||
|**Responsibilities and**|As the charity's trustees, you are responsible for the preparation of the|||
|**basis of report**|accounts in accordance with the requirements of the Charities Act 2011|||
||(“the Act”).|||



I report in respect of my examination of  the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

**Independent** I have completed my examination.  I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- • the accounts did not comply with the applicable requirements concerning the form and content of accounts 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 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. 

**Date:** 20/03/2025 **Signed:** ~~Oo~~ **Name:** Adam Caplan FCA **Relevant professional qualification(s) or body (if any):** 

**Oct 2018** 

1 

**IER** 



**Address:** c/o FFT Limited 

Reedham House, 31 King Street West, Manchester, M3 2PJ 

## **Section B                           Disclosure** 

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of any items that the examiner wishes to disclose** . 

**Oct 2018** 

2 

**IER**