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REGISTERED COMPANY NUMBER: 07237800 (England and Wales)
REGISTERED CHARITY NUMBER: 1139099












Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 April 2023

for

Friends Of Louis Jacobs.org

Friends Of Louis Jacobs.org






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Report of the Trustees 1

Statement of Financial Activities 2

Balance Sheet 3

Notes to the Financial Statements 4 to 6

Friends Of Louis Jacobs.org (Registered number: 07237800)

Report of the Trustees
for the Year Ended 30 April 2023


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 30 April 2023. 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
To advance the education of the public in theology, with the particular emphasis on Judaism, by way of a website principally containing the writings of the late rabbi, Dr. Louis Jacobs, details of his life and scholarship, and his impact and relevance to contemporary Jewish society and religion. Additionally, for this website to be used as a resource for scholarship and general information on Jewish theology and to encourage debate and further scholarship based on the teachings of Rabbi Jacobs.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07237800 (England and Wales)

Registered Charity number
1139099

Registered office
Ground Floor, 123 Pall Mall
London
SW1Y 5EA

Trustees
I Jacobs Company Director
S M Rosefield Company Director
D J Cohen Company Director

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 15 January 2024 and signed on its behalf by:





I Jacobs - Trustee

Friends Of Louis Jacobs.org

Statement of Financial Activities
for the Year Ended 30 April 2023

30.4.23 30.4.22
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 11,872 23,471

Charitable activities
Religious literature sales 589 969
Total 12,461 24,440

EXPENDITURE ON
Charitable activities
Religious literature sales 3,669 17,101
Accountancy 1,596 1,050
Consultancy 8,250 5,800
Total 13,515 23,951

NET INCOME/(EXPENDITURE) (1,054 ) 489


RECONCILIATION OF FUNDS
Total funds brought forward 861 372

TOTAL FUNDS CARRIED FORWARD (193 ) 861

Friends Of Louis Jacobs.org (Registered number: 07237800)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Cash at bank 1,343 1,581

CREDITORS
Amounts falling due within one year 3 (1,536 ) (720 )

NET CURRENT ASSETS/(LIABILITIES) (193 ) 861

TOTAL ASSETS LESS CURRENT LIABILITIES (193 ) 861

NET ASSETS (193 ) 861
FUNDS 4
Unrestricted funds (193 ) 861
TOTAL FUNDS (193 ) 861

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


The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 15 January 2024 and were signed on its behalf by:





I Jacobs - Trustee

Friends Of Louis Jacobs.org

Notes to the Financial Statements
for the Year Ended 30 April 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.

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.

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 30 April 2023 nor for the year ended 30 April 2022.


Trustees' expenses

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



Friends Of Louis Jacobs.org

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 384 -
Accrued expenses 1,152 720
1,536 720

4. MOVEMENT IN FUNDS
Net
movement At
At 1.5.22 in funds 30.4.23
£    £    £   
Unrestricted funds
General fund 861 (1,054 ) (193 )

TOTAL FUNDS 861 (1,054 ) (193 )

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 12,461 (13,515 ) (1,054 )

TOTAL FUNDS 12,461 (13,515 ) (1,054 )


Comparatives for movement in funds

Net
movement At
At 1.5.21 in funds 30.4.22
£    £    £   
Unrestricted funds
General fund 372 489 861

TOTAL FUNDS 372 489 861

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 24,440 (23,951 ) 489

TOTAL FUNDS 24,440 (23,951 ) 489

Friends Of Louis Jacobs.org

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. RELATED PARTY DISCLOSURES

During the year, donations of £4,250.00 (2022: £20,850) were received from CAF - The I & T Jacobs Charitable Trust of which a Trustee, Mr I Jacobs, was a trustee. And £1,500 donations were received from the Trustee Mr S Rosefield.