COMPANY REGISTRATION NUMBER: N10571Y73
CHAIUTY REGISTRATION NUMBER: NIC101043
Atlas Memorial Limited
Company Lirnited by Guarantee
Unaudited Financial Statements
31 January 202A

Atlas Memorial Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 Janllary 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and expenditure
account)
Statement of financial position
Notes to the financial statements
The folloiving pages do not forni part of the financial statements
Detailed statement of financial activities
17
Notes to the detailed statement of financial activities
18

Atlas Memorial Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 January 2024
The trustees, who are also the directors for the purposes of company law. present their report and the
unaudited financial statements of the charity for the year ended 31 January 2024.
Reference and adn)inistrative details
Atlas Memoria] Limited
Registered charity name
Charity registratxon number
Company registration number N1057073
Principal office
86 Filey Avenue
London
N16 6JJ
NIC101043
Registered office
The Ewart
3 Bedford Square
Belfast
BT2 7EP
The trustees
Berish Gross
Israel Gross
Joel Gross
Abraham Gross
Company secretary
Structiire? governance and management
The charity is constituted as a company limited by guarantee and as such, its governing documents are
its Memorandum and Articles of Association.
The organisation is run by the governors who are trustees. Every trustee holds office for life or shall
cease to hold office by virtue of Article 35 of the Articles of Association.
None of the trustees have any beneficia] interest in the company.
This charity was set up to support the activities of organisations promoting and advancing Orthodox
Judaism and during the year distributed grants totalling £1.081,000 (2023: £1.213.500) in aid of such
activities.
The charity's wholly-owned subsidiary undertaking. Wharf properti￿ Limited. is engaged in property
development and the tTllStees consider its results for the year ended 31 January 2024 to be satisfactory.
Berish Gross

Atlas Memorial Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 January 2024
Objectives and activities
The objects of the charity are:
i. the advancement and furtherance of the Jewish Religion and Jewish religious education and the
alleviation of poverty among the Jewish Community tlyoughout the world.
ii. other charitable activities that the trustees may from time to time detennine.
Aill￿, objectives and activities for public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the charity's aims and objectives and in planning
future activities and setting the grant making policy for the year.
This charity was set up to support the activities of religious Jewish organisations especially in the field
of education. The trustees identify institutions and organisations which meet its criteria and regularly
support a number of these institutions aDd organisations, which themselves are growing worldwide.
The ch￿lty is also supportive of organisationg which ar¢ solely committed to the re]ief of EK>verty.
Such organisations assist needy Jewish families financially and also through distribution of basic
needs.
The income of the charity is derived from investments and donations. The trustees continued their
support of those organisations deemed to promote the objects of this charity.

Atlas Memorial Limited
Company Limited by Guarantee
Trustees, Annual Report Uncoryorating the Director's Report) (¢onrinu8d)
Year ended 31 January 2024
Aehievements and perforniance
During the year, the chwity continued its activities and maintained its SUPPOrt of religious educational
and other charitable institutions in the United Kingdom and abroad.
Plans for future periods
The charity plans continuing the activities outlined above in the forthcoming years subject to incoming
resoUr￿S being maintained at a satisfactory level. It is the trustees, aim to ensure future income stream
by the acquisition of investments. the income of which will reduce its dependence on voluntary
donations.
Grant making policy
The charity accepts applications for grants from representatives of various charities. which are
reviewed by the trustees on a regular basis.
Investment powers and policy
In accordance with the governing document. the charity has the power to make any investments,
which the trustees see fit. The trustees regularly review the charity's position and needs in respect of
the investment policy.
Reserves policy
The reserves of the charity are represented by the unr¢stricted funds.
It is the policy of charity to maintain unrestricted funds. which are the free reserves of the charity. at a
level which the trustees think appropriate after considering the future comrnitments of the ch￿IlY and
the likely administrative costs of the charity for the next year.
Fixed Assets
The movements in investments are fully reflected in note 10 to the financial stat¢ments.
Investments
The company owns 100% of the ordinary share capital of Wharf Properties Limited and 25% of the
ordinary share capital of Chester Beech Limited. These ate a property development company and
property investtnent company respeclively, and both are incorporated in Great Brltain and registered in
England. The income and expenditure derived from these investments are reflected in Atlas Memoriaj
Limited's financial statements.
The charity also PTeviously had an investment held by Wakefield Investments (UK) Limiied, which
acted as a bare trustee. This investment was sold in the previous accounting perid and the company
was dissolved after this accounting period.
Financial review
The Ch￿ltY receives income from its investments and from volUnt￿Y donations. The charity's
incoming resources were £171.364 for the year (2023: £303.825).

Atlas Memorlal Lin)Ited
Company Limited by Guarantee
Th￿tees, Annual Report (Tncorporating the Director's Report) {¢oNlimied)
Year ended 31 JAnuary 20
Small compally provtslons
This reoort has been ￿ep8ttd in accordance with the provisions applicable to companies entided to
the small companies exemption.
The trustees, annual report was approved on 8 October 2024 8nd Si￿ed on behalf of the board of
t￿SteeS by:
JoeI Gross
Trnstee

Atlas Memorial Limited
Company Limited by Guarantee
Independent Examiner's Rep)rt to the Trnstees of Atlas Memorial Limited
Year ended 31 January 2024
I report to the trustees on my examination of the financiaI statements of Atlas Memorial Limited ('the
Ch￿lty,) for the year ended 31 January 2024.
RÉsponsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the fjnancial statements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (the .2008 Act,) and the Companies Act 2006 ('the 2W6 Act,).
You are satisfied that the accounts of the company are not required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not iequired to be audited under Part 16
of the 2006 Act and are eligible for independent examination. I ieport in Tespect of my examination of
the chaiity's financial statements as cattied Ollt under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northern
Ireland undei section 65(9)(b) of the 2(K)8 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matt¢rs have come to my attention in connectioIi
with my examination giving me cause to believe that in any nthterial respect:
accounting records were not kept in respect of the charity as requir¢d by section 386 of the
2006 Act. or
the financial statements do not accord with those records; or
the financial statements do not comply with the accouThting 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
the financial statements 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 prep￿ing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I CODfinn that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Mr Dov Hatris FCA
Independent Examiner
Cohen Arnold
New Burlington House
1075 Finchley Road
London NWI I OPU
8 October 2024

Atlas Memorial Limited
Company Limited by Guarantee
Statement of Financial Activities
(induding income 2nd expenditure account)
Year ended 31 January 2024
2024
Unrestricted
funds Total funds Totaj funds
2023
Note
Income and endowments
Donations and legacies
Investment income
200,OC()
(28,636)
200,000
(28,636)
171,364
102.500
201,325
Total income
171,364
303.825
Expenditure
Expenditure on charitable activities
Total expenditure
7,8 1.090.41XI
1,090,400
1,090,400
1,090,400
1.222,908
1.222,908
Net gains on investrnents
(28,602)
(28,602) (408.492)
Net expenditure and net movement in funds
(890,434) (890,434) (510591)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
2,852,476
2,852,476
1,962,042
3.363,067
1,962,042
2,852.476
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 pag&% 8 to 15 form part of these financial statements.

Adas Memorial Limited
Company Limited by Guarantee
Statement of Financial Posltion
31 Janu2ry 2024
2024
2023
Notr
Flxed assets
Investments
13
546,178
799,755
Current ￿ets
Debtors
Cash at bank and in hand
14 1,429J82
1.187
1,430,569
2,295,709
49,216
2,344,925
Creditors: amounts falling due
within one year
Is
14,705
292.204
Net current assets
1,415,864
1,962,042
2.052.721
2,852.476
Total &ssets less Current liabilitles
Funds of the charity
Unrestricted funds
I l)(12.ll42
1,962.042
2.852,476
2.852,476
Total cha￿ty funds
16
For the y¢ar ending 31 January 2024 the Ch￿IlY was entitl¢d to exemption from audit under section
477 of the Companies Act 2006 relating to small colnpanies.
Directors, r¢sponsibilities:
The member has not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476:
The directors acknowledge th¢ir responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prcpared in accordance with the provisions applicable to
cornpanies subject to the small companies, regime.
These financial statements were approved by the board of tTh￿tees a￿d authorised for issue on 8
October 2024. and are signed OD behalf of the board by:
Joel Gross
Trnstee
The notes oh pages 8 to 15 forni part of ¢hese financlal statements.

Atlas Memorial Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 January 2024
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern beland and a registered charity in Northern Ireland. The address of the registered office
is The Ewart, 3 Bedford Square, Belfast. BT2 7EP.
Statement of compliance
These financial statetnents have ￿en prepated jn compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicitble 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 Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepa￿d on the historical cost basis, as modified by the
revaluation of certain financiaj assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financioj statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainti&s about the charity's ability to continue.
Consolidation
The charity is not required to prepare consolidated accounts in accordance with the Charities Act
2011, and has taken advantage of the option not to prepare consolidated financial statements
contained in Section 398 of the Companies Act 2006 on the basis that the charity and its
subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assurnptions that affect the atnounts 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 teasonable under the circutnstallces.
Fund accounting
Unrestricted funds aTe available for use at the discretion of the trustees to further any of the
charity's puiposes.
Designated funds are unrestTiCted funds earmarked 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 tern]s of an appeal, and fall into one of two sub-classes= iestricted income funds or
endowment funds.

Atlas Memorial Limited
Company Limited by Guarantee
Notes to the Financial Statements (corttinued)
Year ended 31 January 2024
Accounting policies (contixlltd)
Incoming resources
All incon]ing resources are included in the statement of financial activities when entitlement has
passed to the charity. it is probable that the econotnic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particulat categories of income:
income from donations or grants is iecognised when there is evidence of entitlement to the
gif¢ receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income frorn donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in wbich case the value is derived from the cost to the
donor or the estimated resale value. Donated facilities and seTvices are Tecognised in the
accounts when Teceived if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless theTe is a contractual
requirement for it to be spent orl a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Rosources 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 Telates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incunEd by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries. including those
support costs and costg relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all ex[￿ndItuTe that is neither related to raising funds for the
charity nor part of its expendituie on charitable activities.
All costs are allocated to expenditure categoTies reflecting the use of the resource. Direct costs
attriblltable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable alld consistent basis.
Investments
Shareholdings acquired are initially T¢corded at cost and subsequently included at trustees, best
estimate of fair value based on the net &8set valu¢. The net assets of the Subsidiary Undertakings
reflect fair values of its underlying properties held for investtnent. any surplus OT deficit on
revaluation is recogtLised in the SOFA.

Atlas Memorial Limited
Company Limited by Guarantee
Not£s to the Financial Statements (to￿l￿￿ed)
Year ended 31 January 2024
Accounting policies (contiBued)
Investments in associates
Investments in associates accounted foi in accordance with the cost model are recorded at cost
less any accumulated impairment losses.
Investments in associates accounted for in accordance with the fair value model are initially
recorded at the transaction price. At each reporting date. the investments are measured at fair
value, with changes in fair value taken thtough incotne or expenditUTe. Where it is impracticable
to measure fair value reliably without ulldue cost 01 effort, the cost model will be adopted.
Dividends and other distributions received from the invest￿ent are recognised as income without
regard to whether the distributions ate fiom accumulated piofits of the associate arising before or
after the date of acquisition.
Investments in joint ventures
Investtnents in jointly controlled enlities accounted for in accordance with the cost model are
recorded at cost less any accumulated impaitment losses.
Investments in jointly controlled entities accounted for in accordance with the fair value m(K]el
are initially recorded at the transaction price. At each reporting date, the investments are
measured at fair value, with changes in fair value taken through incorne or expenditure. Where it
is impracticable to measure fair value reliably without undue cost or effort, the cost model will be
adopted.
Dividends and other distributions received from the investment are recognised as income without
reg￿d to whetber the distributions are from accumulated profits of the joint venture arising
before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairnient is carried out at each reporting date. with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accoidingly. Ptioi impairments are also reviewed for
possible ieversal at each reporting date.
For the purposes of impairn)ent testing, when it is not possible to estimate the recoverable
amount of an illdividual asset, an estin]ate is n]ade of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the srnallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
c&£h inflows from other assets or groups of assets.
For impainnent testing of goodwill. the goodwill acquired in a business cotnbination is. from the
acquisition date. allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to
the contractual provisions of the instrument.
io-

Atlas Memorial Limited
Company Limited by Guarantee
Notes to the Financial Statements {conlinrxd)
Year ended 31 January 2024
Accounting policies (eontinued)
Financial instnllnents (cortrfttued)
Basic financial instruments are initially recognised at the amount receivable OT payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequendy measured at amortised cost.
Where investrnents in shares are publicly traded or their fair value can othetwise measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impaiment.
Other financial instrun]ents, including derivatives. are initially recognised at fair valu& unless
payment for an asset is deferred beyond nornial business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present va]ue of the future
payments discounted at a market Tate of interest for a similar debt instrument.
Other financlal instruments are subsequently measured at fair value. with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impaimient, an
impairnient loss is recognised under the appropriate heading in the statement of financiaI
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually OT grouped on the basis of similar credit risk characteristics.
Any reversals of impaimient are reeognised immediately, to the extent that the reversal does not
result in a caTrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairn]enl not previously been recognised.
Limited by guarantee
This cotnpany is limited by guarantee and has no share capital. The liability of each member in
the event of winding up is limited to £10.
Donatio￿$ and legaci£s
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
200.0(X)
200,000
102,5(X)
102.500
li-

Atlas Memorial Limited
Company Limited by Guarantee
Notes to the Financial Statements (contirtuedl
Year ended 31 January 2024
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
Other interest receivable
Foreign exchange gainl(loss)
661
41.927
(71.224)
(28,636)
661
41927
(71,224)
(28,636)
72,253
129,072
72.253
129,072
201.325
201.325
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Charitable donations
Support costs
1.081,000
9.400
1,081,000
9,400
1,090,400
1,213.5(K)
9,408
1,213.5(X)
9.408
1.090,4(X)
1,222,908
1,222,908
Expenditure on charitable activities by activity type
Grant funding
of activities Support costs
Total funds
2024
Total fund
2023
Charitable donations
Governance costs
1,081.0
1,081,0(M)
9,400
1,090,400
1,213,500
9,408
9.400
1.081,0(K)
9,400
1,222,908
All grants were paid to institutions in support of the relief of poverty, the advancement of health.
the advancement of Jewish religion and the advancement of education.
Included in the charitable activities are the following material grants made during the year".
2024
Asser Bishvil Foundation
Notzar Chesed
Utry Litnited
Low Cost Living Limited
Atnounts no greater than £30K individually or in aggregate
Total
224,OIM)
125,OIM
60,000
45,000
627,000
1,081,000
12-

Atlas Memorial Limited
Company Limited by Guarantee
Notes to the Financial Statements Itoptsinuedl
Year ended 31 January 2024
Net gains on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Unrealised gainsl(losses) on other
investments
28,602
28,602
408.492
408.492
10. Independent examination fees
2024
2023
Fees payable to the independent examiner foi:
Independent exarnination of the financial statements
8,700
11. Staff costs
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefits of more than £60.(M)O during the year (2023: Nil).
12. Trustee remuneration and expenses
No trustee received any remunderation during the year. The charity did not meet any individual
expenses incurred by the trustees for services provided to the charity.
13. Investments
Other
investments
Cost or valuation
At l February 2023
Additions
Fair value movements
799,755
(253577)
546,178
At 31 January 2024
Impairnlent
At l Feb￿￿rY 2023 and 31 JaDllYAry 2024
Carrying amount
At 31 January 2024
At 31 Jalluary 2023
546,178
799.755
All investments shown above are held at valuation.
13.

Atlas Memorial Limited
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 January 2024
14. Debtors
2024
2023
Prepayments and accrued income
Othet debtors
464
1,428,918
1,429,382
1,911
2,293,798
2,295,709
15. Creditors: amounts failing due within one year
2024
2023
Amounts owed to undertakillgs in which the charity has a
participating interest
Accruals and deferyed income
Other creditors
75
10,000
282.129
10,000
4,679
14,705
292.204
16. Analysis of charitable funds
Unr￿tricted funds
At
l February 2023
Gains and
At
losses 31 January 2024
Income Expenditure
General funds
2,852.476
171.364 (1,090.400)
28,602
1,962,042
At
l February 2022
Gains and
At
losses 31 January 2023
Income Expenditure
General funds
3,363,067
303.825 (1.222,9)8)
408,492
2,852,476
14-

Atlas Memorial Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢On¢iAaed)
Year ended 31 January 2024
17. Analysis of net &ssets between funds
Unrestricted Total Funds
Funds
2024
Investments
Current assets
Creditors less than l year
546,178
1,430,569
(14,705)
1.962,042
546,178
1,430569
(14,705)
1,962,042
Net assets
Unrestricted Total Funds
Funds
2023
Investments
Current assets
Creditors less than l year
Net assets
799,755
799.755
2,344,925
2.344,925
(292,2fy1) (292,2(H)
2,852,476
2,852.476
15.

Atlas Memorial Limited
Company Limited by Guarantee
Management Information
Year ended 31 January 2024
The following pages do not forn] part of the financial statements.
16-

Atlas Memori81 Limited
Company Limited by Gllarantee
Detailed Statement of Financial Activities
Year ended 31 January 2024
2024
2023
Income and endowments
Donations and legacies
Donations
200,000
102,5(K)
Investment income
Bank interest receivable
Other interest receivable
Foreign exchange gainl(loss)
661
41927
(71,224)
(28,636)
72,253
129,072
201.325
Total income
171J64
303,825
Expenditure
Expenditure on charitable activities
Other establishment
LegaI and professional fees
Charitable donations
700
8,700
1,081,000
1,090,41MI
708
8.700
1,213,5
1.222.908
Total expenditure
1,090,400
1,222.908
Net gains on investments
Unrealised gainsl(losses) on other investments
(28,602) (408,492)
Net expenditure
(890,434) (510,591)
17-

Atlas Memorial Limited
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 January 2024
2024
2023
Expenditure on charitAble activities
Charitable donations
Gn7ntfvnding activities
Charitable donations
1,081,000
1,2135(
Governance costs
Office administrative costs
Accountancy fees
700
8,700
9,400
708
8,700
9,408
Expenditure on charitable activities
1,090,400
1,222.908
18-