IRIS Accounts Production v23.4.0.336 Other Company accounts True false Pounds 1.4.22 30.3.23 30.3.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false false false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094962952022-03-31094962952023-03-30094962952022-04-012023-03-30094962952021-03-31094962952021-04-012022-03-31094962952022-03-3109496295ns0:CharitableCompanyLimitedByGuarantee2022-04-012023-03-3009496295ns15:PoundSterling2022-04-012023-03-3009496295ns11:FRS1022022-04-012023-03-3009496295ns11:IndependentExaminationCharity2022-04-012023-03-3009496295ns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-04-012023-03-3009496295ns11:FullAccounts2022-04-012023-03-3009496295ns11:CharitiesSORP2022-04-012023-03-3009496295ns0:Trustee22022-04-012023-03-3009496295ns0:Trustee32022-04-012023-03-3009496295ns0:Trustee12022-04-012023-03-3009496295ns11:RegisteredOffice2022-04-012023-03-3009496295ns0:TotalUnrestrictedFunds2022-04-012023-03-3009496295ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3009496295ns0:Activity92022-04-012023-03-3009496295ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-3009496295ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3009496295ns0:Activity92021-04-012022-03-3109496295ns0:Activity102022-04-012023-03-3009496295ns0:TotalUnrestrictedFundsns0:Activity102022-04-012023-03-3009496295ns0:Activity10ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3009496295ns0:Activity102021-04-012022-03-3109496295ns0:Activity122022-04-012023-03-3009496295ns0:TotalUnrestrictedFundsns0:Activity122022-04-012023-03-3009496295ns0:Activity12ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3009496295ns0:Activity122021-04-012022-03-3109496295ns0:TotalUnrestrictedFunds2022-03-3109496295ns0:TotalRestrictedIncomeFunds2022-03-3109496295ns0:TotalUnrestrictedFunds2023-03-3009496295ns0:TotalRestrictedIncomeFunds2023-03-3009496295ns10:WithinOneYear2023-03-3009496295ns10:WithinOneYear2022-03-3109496295ns10:AfterOneYear2023-03-3009496295ns10:AfterOneYear2022-03-310949629512022-04-012023-03-300949629532022-04-012023-03-300949629512022-04-012023-03-300949629512021-04-012022-03-3109496295ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-03-3109496295ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-04-012023-03-3009496295ns10:LandBuildingsns10:OwnedOrFreeholdAssets2023-03-3009496295ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-03-3109496295ns10:BetweenOneTwoYears2023-03-3009496295ns10:BetweenOneTwoYears2022-03-3109496295ns10:BetweenTwoFiveYears2023-03-3009496295ns10:BetweenTwoFiveYears2022-03-3109496295ns10:Secured2023-03-3009496295ns10:Secured2022-03-31
REGISTERED COMPANY NUMBER: 09496295 (England and Wales)
REGISTERED CHARITY NUMBER: 1162774



















TOLDOS AHARON TRUST LIMITED
(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS
FOR THE PERIOD
1 APRIL 2022 TO 30 MARCH 2023

TOLDOS AHARON TRUST LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023




Page

Reference and Administrative Details 1

Report of the Trustees 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Cash Flow Statement 7

Notes to the Cash Flow Statement 8

Notes to the Financial Statements 9 to 16

TOLDOS AHARON TRUST LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023



TRUSTEES J Goldstein
A Just
L Reiner


REGISTERED OFFICE 137 Wargrave Avenue
London
N16 6TX


REGISTERED COMPANY
NUMBER
09496295 (England and Wales)


REGISTERED CHARITY
NUMBER
1162774


INDEPENDENT EXAMINER Sugarwhite Meyer Accountants Ltd
First Floor
94 Stamford Hill
London
N16 6XS


BANKERS HSBC Bank plc
312 Seven Sisters Road
Finsbury Park
London
N4 2AW

TOLDOS AHARON TRUST LIMITED (REGISTERED NUMBER: 09496295)

REPORT OF THE TRUSTEES
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023


Reference and administrative information
Reference and administrative information is shown on page 1 of the financial statements and forms part of this report.

OBJECTIVES AND ACTIVITIES
Objects for public benefit
The object of the charity is the advancement of the Orthodox Jewish Faith.
The trustees confirm that they have given regard to 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.

Grantmaking
In general the trustees select the institutions to be supported according to their personal knowledge of work of the institution. Whilst not actively inviting applications, they are always prepared to accept any application which will be carefully considered and help given according to circumstances and funds then available. Applications by individuals must be accompanied by a letter of recommendation by the applicant's minister or other known religious leader.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year the charity continued its philanthropic activities and has maintained its support of organisations engaging in advancement of religion, education and the relief of poverty. The synagogue continues to be used daily for prayer and for study about the Orthodox Jewish Faith and way of life. There are lectures and facilities for personal study. Social gatherings are held on the Sabbath and festivals.
The charity also raises money for the Grand Rabbi of Toldos Aharon's network of schools and talmudical colleges.

FINANCIAL REVIEW
Reserves policy
The trustees do not seek to maintain reserves, other than to ensure that the activities of the charity can continue. Reserves at the year end were £338,420 (2022 - £375,690).

FUTURE PLANS
The charity plans to continue its activities for the foreseeable future subject to satisfactory income.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The charity is constituted as limited company and is governed by its Memorandum and Articles of Association dated 18 March 2015.

Organisational structure
The power to appoint new trustees is vested in the board. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustee will apply suitable recruitment induction and training procedures.

Risk management
The trustees have confirmed that there are no major risks to which the charity is exposed.

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 16 April 2024 and signed on its behalf by:



L Reiner - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
TOLDOS AHARON TRUST LIMITED

Independent examiner's report to the trustees of Toldos Aharon Trust Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 1 April 2022 to 30 March 2023.

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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 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
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable 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.








E Meyer FCA BSc

Sugarwhite Meyer Accountants Ltd
First Floor
94 Stamford Hill
London
N16 6XS

16 April 2024

TOLDOS AHARON TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 847,063 - 847,063 822,834

Other trading activities 3 94,864 - 94,864 95,921
Total 941,927 - 941,927 918,755

EXPENDITURE ON
Raising funds 4 36,215 - 36,215 11,363

Charitable activities 5
Synagogue expenses 84,559 - 84,559 66,683
Grantmaking 855,283 - 855,283 754,309
Governance 3,140 - 3,140 2,640
Total 979,197 - 979,197 834,995

NET INCOME/(EXPENDITURE) (37,270 ) - (37,270 ) 83,760


RECONCILIATION OF FUNDS
Total funds brought forward 375,690 - 375,690 291,930

TOTAL FUNDS CARRIED FORWARD 338,420 - 338,420 375,690

TOLDOS AHARON TRUST LIMITED (REGISTERED NUMBER: 09496295)

BALANCE SHEET
30 MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 11 1,401,913 1,364,163

CURRENT ASSETS
Debtors 12 1,749 51,354
Cash at bank 35,591 37,388
37,340 88,742

CREDITORS
Amounts falling due within one year 13 (289,158 ) (256,623 )

NET CURRENT ASSETS (251,818 ) (167,881 )

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,150,095

1,196,282

CREDITORS
Amounts falling due after more than one year 14 (811,675 ) (820,592 )

NET ASSETS 338,420 375,690
FUNDS 18
Unrestricted funds:
General fund 338,420 375,690
TOTAL FUNDS 338,420 375,690

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 March 2023.


The members have not required the company to obtain an audit of its financial statements for the period ended 30 March 2023 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.


TOLDOS AHARON TRUST LIMITED (REGISTERED NUMBER: 09496295)

BALANCE SHEET - continued
30 MARCH 2023

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 16 April 2024 and were signed on its behalf by:





L Reiner - Trustee

TOLDOS AHARON TRUST LIMITED

CASH FLOW STATEMENT
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 44,870 93,758
Net cash provided by operating activities 44,870 93,758

Cash flows from investing activities
Purchase of tangible fixed assets (37,750 ) (35,277 )
Net cash used in investing activities (37,750 ) (35,277 )

Cash flows from financing activities
Loan repayments in year (8,917 ) (27,228 )
Net cash used in financing activities (8,917 ) (27,228 )

Change in cash and cash equivalents
in the reporting period

(1,797

)

31,253
Cash and cash equivalents at the
beginning of the reporting period

37,388

6,135
Cash and cash equivalents at the end
of the reporting period

35,591

37,388

TOLDOS AHARON TRUST LIMITED

NOTES TO THE CASH FLOW STATEMENT
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
£    £   
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)

(37,270

)

83,760
Adjustments for:
Decrease in debtors 49,605 10,000
Increase/(decrease) in creditors 32,535 (2 )
Net cash provided by operations 44,870 93,758


2. ANALYSIS OF CHANGES IN NET DEBT

At 1.4.22 Cash flow At 30.3.23
£    £    £   
Net cash
Cash at bank 37,388 (1,797 ) 35,591
37,388 (1,797 ) 35,591

Debt
Debts falling due within 1 year (18,900 ) - (18,900 )
Debts falling due after 1 year (820,592 ) 8,917 (811,675 )
(839,492 ) 8,917 (830,575 )
Total (802,104 ) 7,120 (794,984 )

TOLDOS AHARON TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

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, as modified by the revaluation of certain assets.

Going concern
The outbreak of the COVID-19 during 2020 has presented the charity with uncertainty as to the revenue of the charity in the next 12 months which cannot presently be quantified.. The trustees have the ability to exercise control over the charity's expenditure and therefore believe the charity will continue as a going concern.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumptions are reviewed on an ongoing basis.

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.

Income received from donations and other income is accounted for when received.

Expenditure
Liabilities are recognised in the year in which they are incurred and includes irrecoverable VAT which is reported as part of the expenditure to which it relates.

Costs of raising funds comprise the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.

Support costs are those incurred to assist the work of the charity but are not direct charitable activities

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the amount expected to be received or paid and not discounted.


TOLDOS AHARON TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

2. DONATIONS AND LEGACIES
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Donations 847,063 - 847,063 822,834

3. OTHER TRADING ACTIVITIES
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Rental income 94,864 - 94,864 95,921

4. RAISING FUNDS

Raising donations and legacies
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Fundraising costs 26,960 - 26,960 11,363


Investment management costs
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Portfolio management 9,255 - 9,255 -

Aggregate amounts 36,215 - 36,215 11,363


TOLDOS AHARON TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

5. CHARITABLE ACTIVITIES COSTS
Grant
funding of
Direct activities Support
Costs (see (see note costs (see
note 6) 7) note 8) Totals
£    £    £    £   
Synagogue expenses 84,559 - - 84,559
Grantmaking - 855,283 - 855,283
Governance - - 3,140 3,140
84,559 855,283 3,140 942,982

6. DIRECT COSTS OF CHARITABLE ACTIVITIES
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
£    £   
Synagogue events 19,202 10,500
Synagogue upkeep 65,357 56,183
84,559 66,683

7. GRANTS PAYABLE
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
£    £   
Grantmaking 855,283 754,309
The total grants paid to institutions during the period was as follows:
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
£    £   
Advancement of religion 430,495 459,766
Relief of poverty 175,700 8,987
Religious education 26,945 8,025
Medical - 1,610
General purposes 2,750 1,297
635,890 479,685

Congregation Mosdos Toldos Aharon 389,750
Tzidkas Yoseph 117,000
Vetapsk 57,200
Neemot Israel 27,000
Others under £15,000 44,940
635,890

TOLDOS AHARON TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

7. GRANTS PAYABLE - continued

The total grants paid to individuals during the period was as follows:
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
£    £   
Advancement of religion - 100
Relief of poverty 219,393 268,524
Medical - 6,000
219,393 274,624

8. SUPPORT COSTS
Governance
costs
£   
Governance 3,140

Support costs, included in the above, are as follows:
PERIOD
1.4.22
TO YEAR ENDED
30.3.23 31.3.22
Total
Governance activities
£    £   
Independent examiner's fee 1,080 960
Independent examiner's other fees 1,920 1,680
General expenses 140 -
3,140 2,640

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 30 March 2023 nor for the year ended 31 March 2022.


Trustees' expenses

There were no trustees' expenses paid for the period ended 30 March 2023 nor for the year ended 31 March 2022.



TOLDOS AHARON TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

10. STAFF NUMBERS

The average number of staff in the year was Nil (2022 - Nil).

11. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 April 2022 1,364,163
Additions 37,750
At 30 March 2023 1,401,913
NET BOOK VALUE
At 30 March 2023 1,401,913
At 31 March 2022 1,364,163

The charity's asset is held for for functional use and therefore has not been revalued and is shown at cost.

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,749 51,354

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 15) 18,900 18,900
Other creditors 266,899 234,865
Accruals and deferred income 3,359 2,858
289,158 256,623

14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans (see note 15) 811,675 820,592


TOLDOS AHARON TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

15. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year on demand:
Bank loans 18,900 18,900
Amounts falling between one and two years:
Bank loans - 1-2 years 18,900 18,900
Amounts falling due between two and five years:
Bank loans - 2-5 years 56,700 56,700
Bank loan 38,525 41,667
95,225 98,367
Amounts falling due in more than five years:

Repayable by instalments:
Unity Bank 697,550 703,325

16. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 830,575 839,492

The bank loan is secured by legal charges over the charity's property.

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2023 2022
Unrestricted Restricted Total Total
fund fund funds funds
£    £    £    £   
Fixed assets 1,401,913 - 1,401,913 1,364,163
Current assets 37,340 - 37,340 88,742
Current liabilities (289,158 ) - (289,158 ) (256,623 )
Long term liabilities (811,675 ) - (811,675 ) (820,592 )
338,420 - 338,420 375,690


TOLDOS AHARON TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

18. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 30.3.23
£    £    £   
Unrestricted funds
General fund 375,690 (37,270 ) 338,420

TOTAL FUNDS 375,690 (37,270 ) 338,420

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 941,927 (979,197 ) (37,270 )

TOTAL FUNDS 941,927 (979,197 ) (37,270 )


Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£    £    £   
Unrestricted funds
General fund 291,930 83,760 375,690

TOTAL FUNDS 291,930 83,760 375,690

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 918,755 (834,995 ) 83,760

TOTAL FUNDS 918,755 (834,995 ) 83,760


TOLDOS AHARON TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2022 TO 30 MARCH 2023

19. RELATED PARTY DISCLOSURES

Creditors include £1,000 (2022 - £36,350 )owed to a charity in which a trustee of Toldos Aharon Trust Ltd has an interest.