REGISTERED COMPANY NUMBER: 02367177 (England and Wales) REGISTERED CHARITY NUMBER: 802780
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
U.O.B.H. LIMITED
Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL
U.O.B.H. LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Statement of Financial Position | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
U.O.B.H. LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal activity of the company in the year under review was that of relief of sickness and infirmity amongst members of the Jewish faith and the advancement of such other objects as are charitable according to English Law.
The Financial results of the Company's activities for the period ended 31st March 2023 are fully reflected in the attached financial statements together with the notes thereon.
Significant activities
The charity was set up to support the activities of religious Jewish organizations. These activities were undertaken for pubic benefit to further the charity's objectives. The charity made donations during the period in accordance with the charity's objectives of relief of sickness and infirmity amongst members of the Jewish faith and the advancement of such other objects as are charitable according to English Law.
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit, and in particular to its supplementary public benefit guidance on advancing education, when reviewing the charity's aims and objectives, and in planning future activities and setting grant making policy for the year.
Grantmaking
Grants are made at the discretion of the trustees and in accordance with the principal objectives of the company.
Appeal letters are received from, and personal visits made by representatives of Jewish charitable, religious and educational institutions. These requests are then considered by the trustees and grants are made in accordance with the trustees decisions.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the period under review the charity received generous donations amounting to £42,668 (2023 £39,328) and paid donations amounting to £46,200 (2023: £68,738) to various charitable causes in accordance with the charity's objectives.
FINANCIAL REVIEW
Reserves policy
The reserves policy is to ensure that there is a sufficient stream of income to meet the ongoing calls made on the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02367177 (England and Wales)
Registered Charity number
802780
Page 1
U.O.B.H. LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Registered office 28 Portland Avenue London N16 6ET
Trustees
A Apter S Stern
Company Secretary
Independent Examiner
Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 17 December 2025 and signed on its behalf by:
S Stern - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF U.O.B.H. LIMITED
Independent examiner's report to the trustees of U.O.B.H. LIMITED ('the Company')
I report to the charity trustees on my examination of 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:
-
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
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the accounts do not comply with the accounting requirements of Section 396 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
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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 in the UK and Republic of Ireland (FRS 102)).
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.
Mr. M. A. Venitt
Venitt and Greaves Chartered Accountants 115 Craven Park Road South Tottenham London N15 6BL
17 December 2025
Page 3
U.O.B.H. LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 31.3.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 48,678 EXPENDITURE ON Charitable activities Charitable 36,740 Other 306 Total 37,046 NET INCOME/(EXPENDITURE) 11,632 RECONCILIATION OF FUNDS Total funds brought forward 204,920 TOTAL FUNDS CARRIED FORWARD 216,552 |
31.3.24 Total funds £ 42,668 46,200 625 46,825 (4,157) 209,077 204,920 |
|---|---|
The notes form part of these financial statements
Page 4
U.O.B.H. LIMITED
STATEMENT OF FINANCIAL POSITION 31 MARCH 2025
| 31.3.25 Unrestricted fund Notes £ CURRENT ASSETS Debtors 4 348,182 Cash at bank 84,498 432,680 CREDITORS Amounts falling due within one year 5 (216,128) NET CURRENT ASSETS 216,552 TOTAL ASSETS LESS CURRENT LIABILITIES 216,552 NET ASSETS/(LIABILITIES) 216,552 FUNDS 6 Unrestricted funds 216,552 TOTAL FUNDS 216,552 |
31.3.24 Total funds £ 331,280 23,853 355,133 (150,213) 204,920 204,920 204,920 204,920 204,920 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 17 December 2025 and were signed on its behalf by:
A Apter - Trustee
The notes form part of these financial statements
Page 5
U.O.B.H. LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Changes in accounting policies
These are the first set of financial statement prepared under the provision of FRS 102.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Page 6
continued...
U.O.B.H. LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Charitable activities Charitable Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Loans 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors Loans Accrued expenses |
Unrestricted fund £ 42,668 46,200 625 46,825 (4,157) 209,077 204,920 31.3.25 31.3.24 £ £ 232,051 255,025 116,131 76,255 348,182 331,280 31.3.25 31.3.24 £ £ 159 160 99,517 86,517 116,500 63,500 (48) 36 216,128 150,213 |
|---|---|
continued...
Page 7
U.O.B.H. LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
6. MOVEMENT IN FUNDS
| At 1.4.24 £ Unrestricted funds General fund 204,920 TOTAL FUNDS 204,920 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 48,678 TOTAL FUNDS 48,678 Comparatives for movement in funds At 1.4.23 £ Unrestricted funds General fund 209,077 TOTAL FUNDS 209,077 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 42,668 TOTAL FUNDS 42,668 |
Net movement At in funds 31.3.25 £ £ 11,632 216,552 11,632 216,552 Resources Movement expended in funds £ £ (37,046) 11,632 (37,046) 11,632 Net movement At in funds 31.3.24 £ £ (4,157) 204,920 (4,157) 204,920 Resources Movement expended in funds £ £ (46,825) (4,157) (46,825) (4,157) |
|---|---|
continued...
Page 8
U.O.B.H. LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
6. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.23 £ 209,077 209,077 |
Net movement in funds £ 7,475 7,475 |
At 31.3.25 £ 216,552 |
|---|---|---|---|
| 216,552 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 91,346 | (83,871) | 7,475 |
| TOTAL FUNDS | 91,346 | (83,871) | 7,475 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 9
U.O.B.H. LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 48,678 | 42,668 |
| Total incoming resources | 48,678 | 42,668 |
| EXPENDITURE | ||
| Charitable activities | ||
| Grants to institutions | 36,150 | 46,200 |
| Support costs | ||
| Management | ||
| Sundries | 218 | - |
| Finance | ||
| Bank charges | 258 | 205 |
| Governance costs | ||
| Accountancy fees | 420 | 420 |
| Total resources expended | 37,046 | 46,825 |
| Net income/(expenditure) | 11,632 | (4,157) |
This page does not form part of the statutory financial statements
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