IRIS Accounts Production v24.1.9.2 Other Company accounts True false Pounds 1.7.23 30.6.24 30.6.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072877262023-06-30072877262024-06-30072877262023-07-012024-06-30072877262022-06-30072877262022-07-012023-06-30072877262023-06-3007287726ns0:CharitableCompanyLimitedByGuarantee2023-07-012024-06-3007287726ns15:PoundSterling2023-07-012024-06-3007287726ns11:FRS1022023-07-012024-06-3007287726ns11:IndependentExaminationCharity2023-07-012024-06-3007287726ns11:SmallCompaniesRegimeForAccounts2023-07-012024-06-3007287726ns11:FullAccounts2023-07-012024-06-3007287726ns11:CharitiesSORP2023-07-012024-06-3007287726ns16:EnglandWales2023-07-012024-06-3007287726ns11:RegisteredOffice2023-07-012024-06-3007287726ns0:Trustee12023-07-012024-06-3007287726ns0:Trustee22023-07-012024-06-3007287726ns0:TotalUnrestrictedFunds2023-07-012024-06-3007287726ns0:TotalRestrictedIncomeFunds2023-07-012024-06-3007287726ns0:Activity82023-07-012024-06-3007287726ns0:Activity8ns0:TotalUnrestrictedFunds2023-07-012024-06-3007287726ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-07-012024-06-3007287726ns0:Activity82022-07-012023-06-3007287726ns0:TotalUnrestrictedFunds2023-06-3007287726ns0:TotalRestrictedIncomeFunds2023-06-3007287726ns0:TotalUnrestrictedFunds2024-06-3007287726ns0:TotalRestrictedIncomeFunds2024-06-3007287726ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-06-3007287726ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2024-06-3007287726ns10:WithinOneYear2024-06-3007287726ns10:WithinOneYear2023-06-300728772622023-07-012024-06-300728772612023-07-012024-06-300728772612022-07-012023-06-3007287726ns0:TotalUnrestrictedFunds2022-07-012023-06-3007287726ns0:TotalRestrictedIncomeFunds2022-07-012023-06-3007287726ns0:Activity8ns0:TotalUnrestrictedFunds2022-07-012023-06-3007287726ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-07-012023-06-30
REGISTERED COMPANY NUMBER: 07287726 (England and Wales)
REGISTERED CHARITY NUMBER: 1144114















REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

CHESED SHEL EMES LIMITED

CHESED SHEL EMES LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Report of the Trustees 1 to 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 13

CHESED SHEL EMES LIMITED (REGISTERED NUMBER: 07287726)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024


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 June 2024. 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 objects of the charity are the advancement of the Jewish religion by the management and maintenance of a burial ground for members of the Jewish faith.

Significant activities
The major sources of income during the year were donations from individuals and various institutions and these funds were directed towards the charitable activities which are detailed below.

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 planning future activities and setting the 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 charity. All cases are assessed by the trustees and are treated with strict confidentiality.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity considers that it achieved its objectives during the year by supporting charitable causes in accordance with the charity's objectives. The trustees aim to continue operating the charity by similar means for the future.

During the year under review the charity received generous donations that amounted to £529,809 (2023: £438,858) and spent £558,354 (2023: £402,884) on charitable activities.

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.

Going concern
The Trustees plan to continue to make distributions in accordance with their grant making policy and to ensure that an appropriate level of reserves is maintained.

FUTURE PLANS
There are no current plans to change the activities or modus operandi of the group for the foreseeable future.

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

Recruitment and appointment of new trustees
It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will select suitable recruitment and training procedures.

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.


CHESED SHEL EMES LIMITED (REGISTERED NUMBER: 07287726)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07287726 (England and Wales)

Registered Charity number
1144114

Registered office
26 Clapton Common
London
E5 9BA

Trustees
C Herman
E Weiss

Independent Examiner
M A Venitt, A.C.A
Venitt and Greaves
Chartered Accountants
115 Craven Park Road
South Tottenham
London
N15 6BL

Approved by order of the board of trustees on 29 August 2024 and signed on its behalf by:





C Herman - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CHESED SHEL EMES LIMITED

Independent examiner's report to the trustees of CHESED SHEL EMES LIMITED ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

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.








M A Venitt, A.C.A
The Institute of Chartered Accountants in England and Wales

Venitt and Greaves
Chartered Accountants
115 Craven Park Road
South Tottenham
London
N15 6BL

29 August 2024

CHESED SHEL EMES LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2024

30.6.24 30.6.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 529,809 - 529,809 438,858

Investment income 3 2 - 2 3
Total 529,811 - 529,811 438,861

EXPENDITURE ON
Charitable activities 4
Charitable activities 520,726 37,628 558,354 402,884

Other (14,916 ) - (14,916 ) 2,489
Total 505,810 37,628 543,438 405,373

NET INCOME/(EXPENDITURE) 24,001 (37,628 ) (13,627 ) 33,488


RECONCILIATION OF FUNDS
Total funds brought forward 7,472 37,628 45,100 11,612

TOTAL FUNDS CARRIED FORWARD 31,473 - 31,473 45,100

CHESED SHEL EMES LIMITED (REGISTERED NUMBER: 07287726)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 9 10,000 - 10,000 -
Cash at bank 22,793 - 22,793 46,300
32,793 - 32,793 46,300

CREDITORS
Amounts falling due within one year 10 (1,320 ) - (1,320 ) (1,200 )

NET CURRENT ASSETS 31,473 - 31,473 45,100

TOTAL ASSETS LESS CURRENT
LIABILITIES

31,473

-

31,473

45,100

NET ASSETS 31,473 - 31,473 45,100
FUNDS 11
Unrestricted funds 31,473 7,472
Restricted funds - 37,628
TOTAL FUNDS 31,473 45,100

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.


CHESED SHEL EMES LIMITED (REGISTERED NUMBER: 07287726)

BALANCE SHEET - continued
30 JUNE 2024

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 29 August 2024 and were signed on its behalf by:





C Herman - Trustee





E Weiss - Trustee

CHESED SHEL EMES LIMITED

CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 JUNE 2024

30.6.24 30.6.23
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 (23,509 ) 34,685
Net cash (used in)/provided by operating activities (23,509 ) 34,685

Cash flows from investing activities
Interest received 2 3
Net cash provided by investing activities 2 3

Change in cash and cash equivalents in
the reporting period

(23,507

)

34,688
Cash and cash equivalents at the
beginning of the reporting period

46,300

11,612
Cash and cash equivalents at the end of
the reporting period

22,793

46,300

CHESED SHEL EMES LIMITED

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 JUNE 2024

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM
OPERATING ACTIVITIES
30.6.24 30.6.23
£    £   
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)

(13,627

)

33,488
Adjustments for:
Interest received (2 ) (3 )
Increase in debtors (10,000 ) -
Increase in creditors 120 1,200
Net cash (used in)/provided by operations (23,509 ) 34,685


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.7.23 Cash flow At 30.6.24
£    £    £   
Net cash
Cash at bank 46,300 (23,507 ) 22,793
46,300 (23,507 ) 22,793
Total 46,300 (23,507 ) 22,793

CHESED SHEL EMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

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.

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.

Governance costs
Governance costs are associated with the governance arrangements of the charity and relate to the general running of the charity. These costs include audit, legal advice for Trustees and costs associated with meeting constitutional and statutory requirements such as the cost of Trustee meetings and the preparation of the statutory accounts.

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. DONATIONS AND LEGACIES
30.6.24 30.6.23
£    £   
Donations 529,809 438,858


CHESED SHEL EMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. INVESTMENT INCOME
30.6.24 30.6.23
£    £   
Deposit account interest 2 3

4. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities
Direct (see note
Costs 5) Totals
£    £    £   
Charitable activities 60,844 497,510 558,354

5. GRANTS PAYABLE
30.6.24 30.6.23
£    £   
Charitable activities 497,510 400,960


6. SUPPORT COSTS
Governance
Finance costs Totals
£    £    £   
Other resources expended 114 (15,030 ) (14,916 )

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.


8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 438,858 - 438,858

Investment income 3 - 3
Total 438,861 - 438,861

EXPENDITURE ON
Charitable activities
Charitable activities 402,884 - 402,884

Other 2,489 - 2,489

CHESED SHEL EMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£    £    £   
Total 405,373 - 405,373

NET INCOME 33,488 - 33,488


RECONCILIATION OF FUNDS
Total funds brought forward (26,016 ) 37,628 11,612

TOTAL FUNDS CARRIED FORWARD 7,472 37,628 45,100

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 10,000 -

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Accrued expenses 1,320 1,200

11. MOVEMENT IN FUNDS
Net
movement At
At 1.7.23 in funds 30.6.24
£    £    £   
Unrestricted funds
General fund 7,472 24,001 31,473

Restricted funds
Restricted fund 37,628 (37,628 ) -

TOTAL FUNDS 45,100 (13,627 ) 31,473

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 529,811 (505,810 ) 24,001

Restricted funds
Restricted fund - (37,628 ) (37,628 )

TOTAL FUNDS 529,811 (543,438 ) (13,627 )

CHESED SHEL EMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

11. MOVEMENT IN FUNDS - continued


Comparatives for movement in funds

Net
movement At
At 1.7.22 in funds 30.6.23
£    £    £   
Unrestricted funds
General fund (26,016 ) 33,488 7,472

Restricted funds
Restricted fund 37,628 - 37,628

TOTAL FUNDS 11,612 33,488 45,100

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 438,861 (405,373 ) 33,488

TOTAL FUNDS 438,861 (405,373 ) 33,488

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.7.22 in funds 30.6.24
£    £    £   
Unrestricted funds
General fund (26,016 ) 57,489 31,473

Restricted funds
Restricted fund 37,628 (37,628 ) -

TOTAL FUNDS 11,612 19,861 31,473

CHESED SHEL EMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

11. MOVEMENT IN FUNDS - continued

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 968,672 (911,183 ) 57,489

Restricted funds
Restricted fund - (37,628 ) (37,628 )

TOTAL FUNDS 968,672 (948,811 ) 19,861

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.