IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 16 45 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068296622023-03-31068296622024-03-31068296622023-04-012024-03-31068296622022-03-31068296622022-04-012023-03-31068296622023-03-3106829662ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-3106829662ns15:PoundSterling2023-04-012024-03-3106829662ns11:FRS1022023-04-012024-03-3106829662ns11:IndependentExaminationCharity2023-04-012024-03-3106829662ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106829662ns11:FullAccounts2023-04-012024-03-3106829662ns11:CharitiesSORP2023-04-012024-03-3106829662ns0:Trustee12023-04-012024-03-3106829662ns0:Trustee22023-04-012024-03-3106829662ns0:Trustee32023-04-012024-03-3106829662ns11:RegisteredOffice2023-04-012024-03-3106829662ns0:TotalUnrestrictedFunds2023-04-012024-03-3106829662ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106829662ns0:Activity82023-04-012024-03-3106829662ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-3106829662ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106829662ns0:Activity82022-04-012023-03-3106829662ns0:Activity102023-04-012024-03-3106829662ns0:TotalUnrestrictedFundsns0:Activity102023-04-012024-03-3106829662ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106829662ns0:Activity102022-04-012023-03-3106829662ns0:Activity112023-04-012024-03-3106829662ns0:Activity11ns0:TotalUnrestrictedFunds2023-04-012024-03-3106829662ns0:Activity11ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106829662ns0:Activity112022-04-012023-03-3106829662ns0:Activity122023-04-012024-03-3106829662ns0:Activity12ns0:TotalUnrestrictedFunds2023-04-012024-03-3106829662ns0:Activity12ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106829662ns0:Activity122022-04-012023-03-3106829662ns0:Activity132023-04-012024-03-3106829662ns0:TotalUnrestrictedFundsns0:Activity132023-04-012024-03-3106829662ns0:Activity13ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3106829662ns0:Activity132022-04-012023-03-3106829662ns0:TotalUnrestrictedFunds2023-03-3106829662ns0:TotalRestrictedIncomeFunds2023-03-3106829662ns0:TotalUnrestrictedFunds2024-03-3106829662ns0:TotalRestrictedIncomeFunds2024-03-3106829662ns10:WithinOneYear2024-03-3106829662ns10:WithinOneYear2023-03-3106829662ns10:AfterOneYear2024-03-3106829662ns10:AfterOneYear2023-03-310682966212023-04-012024-03-3106829662ns10:FurnitureFittingsToolsEquipment2023-04-012024-03-310682966222023-04-012024-03-310682966232023-04-012024-03-310682966212023-04-012024-03-310682966212022-04-012023-03-3106829662ns10:OwnedAssets2023-04-012024-03-3106829662ns10:OwnedAssets2022-04-012023-03-3106829662ns10:FurnitureFittings2023-03-3106829662ns10:FurnitureFittings2024-03-3106829662ns10:FurnitureFittings2023-03-3106829662ns10:BetweenTwoFiveYears2024-03-3106829662ns10:BetweenTwoFiveYears2023-03-31
REGISTERED COMPANY NUMBER: 06829662 (England and Wales)
REGISTERED CHARITY NUMBER: 1132971



















EZER LEYOLDOS LIMITED
(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

EZER LEYOLDOS LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Reference and Administrative Details 1

Report of the Trustees 2 to 5

Independent Examiner's Report 6

Statement of Financial Activities 7

Statement of Financial Position 8 to 9

Statement of Cash Flows 10

Notes to the Statement of Cash Flows 11

Notes to the Financial Statements 12 to 20

EZER LEYOLDOS LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2024



TRUSTEES I Lichtman
Ms M Schleider
Ms M Sternlicht


COMPANY SECRETARY M M Posen


REGISTERED OFFICE Unit 2 2a Northfield Road
London
N16 5RN


REGISTERED COMPANY
NUMBER
06829662 (England and Wales)


REGISTERED CHARITY
NUMBER
1132971


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


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

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 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 31 March 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).

REFERENCE AND ADMINISTRATIVE INFORMATION
The information is shown on page 1 of the financial statements and forms part of this report.

OBJECTIVES AND ACTIVITIES
Objectives and aims
Ezer Leyoldos aims to promote stability and security among families in need, giving children a better future. Our aim is to relieve difficulties, prevent problems developing and restore stability to troubled families.

· Provide support to families that are experiencing difficulties.
· Enable families with ongoing difficulties to function effectively.
· Educate and empower parents by teaching and developing parenting and home management skills.
· Provide support to vulnerable families, keeping children healthy and safe.

The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit.

Background
Ezer Leyoldos Ltd was established in 1981 to meet the needs of the Orthodox Jewish community in Hackney and Haringey, which now numbers over 38,000. Our particular focus remains to support vulnerable families. During the past year we have continued to provide a core offer of service for our target families..

In the last year we have succeeded in providing support to more than 59 families and approximately 335 children. This has been in no small way due to the dedication of our team and our managing director, Mr Irving Lichtman, who are constantly seeking ways to support parents who are struggling to raise families in deprived inner London boroughs.

Typically, a family receiving support is living in cramped or poorly maintained accommodation, on a low income and receipt of benefits. Many of our service users have additional mental health needs and/or have one or more children with disabilities. The aim of our organisation is to provide support to vulnerable families and to intervene at an early stage, in order to prevent more complex and extensive problems from developing.

CARE QUALITY COMMISSION
We continue to be registered with the CQC (Care Quality Commission), providing a framework and inspection overview for our Home Care service.


EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Family Support

CHILDREN WITH DISABILITIES
Our small team of Family Facilitators, has continued to offer a culturally sensitive service. They provided practical and emotional home-based support to families facing difficulties such as mental ill health, illness, disability, or managing children with challenging behaviours, on as short- or long-term basis. Some also attended school or health meetings with parents to advocate on their behalf.
In 2023-24, 19 families were supported by a facilitator.

All our facilitators received regular supervision from the two experienced Client Services Coordinators and the Service Manager, resulting in a professional and well-coordinated service.

Ezer continued to work in partnership with the professionals that make up the Multi Agency Team (MAT) at Oldhill and Woodberry Down Children's Centres in Hackney, to improve early help services delivered to families in the community. In the past year we supported 15 families, with 79 children.

Ezer continued to be commissioned by Hackney Children's Services as a preferred provider to deliver culturally appropriate, intensive family support services at Tier 3, to families living in the borough. This support has continued to bring about positive outcomes for the 6 families we were supporting, preventing family breakdown and ensuring the safety of children at risk and bridging the relationship with statutory services.

In September 2023, Ezer's contract with Haringey expired, but until a new strategic commissioner came into post in 2024, work continued. Since then, there have been various meetings with the commissioning team, to discuss whether a further family support service contract will be agreed.

Overall, the cost of running our Family Support Service in 2023-24 was £260k with only 21% funded by local authority contracts.


SHORT BREAKS
From April 2023- March 2024, Ezer provided 1:1 support in the community to 91 children aged 5-18. 27 new children were referred to the service in the year.


ADULT SERVICES
Ezer continued to be commissioned by Hackney Adult Services, on a spot purchase basis, to provide Family Support and Home Care services. We supported 3 families. Ezer provided support to the carer, ensuring that all required paperwork was completed for CQC inspection purposes.

THERAPEUTIC SERVICES
Ezer Leyoldos continued to offer culturally appropriate therapeutic service to vulnerable children and families within the community who would otherwise not avail themselves of this support. We have developed a data base of skilled and qualified therapists from within the community, including family therapists, child and adolescent therapists, and marital counsellors who support these clients on a sessional basis.
In the last year, 200 sessions of counselling were provided by at a cost of £20,000.

PRE AND POST NATAL SUPPORT
The pre and post-natal support service included volunteer support, cleaning and the provision of hot meals. Unfortunately, as this service was funded solely by the community and donations had declined, we were forced to cut back on cleaning provided. Nevertheless in 2023-4 we supported 14 families, with 67 children, where the mother was incapacitated due to a pregnancy related illness or was convalescing following a new birth, as well as those who were overwhelmed and having difficulty in managing their large families.
We continued to provide a meals service, sending out 5120 portions of food, although it became more of a challenge to get some basic items donated.

VOLUNTEER SUPPORT

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024

Volunteer support was also reduced this year as the local school was only able to provide a few students to help out and we were unable to attract any new more mature ladies.

WORKING IN PARTNERSHIP

Haringey Triangle Centre - In March 2023 Ezer appointed another community worker for the Orthodox Jewish Community of Haringey, commissioned by the Triangle Children's Centre, on a year's contract. Building on the success of the previous worker, a variety of play based and outreach services were offered. From April 2023 after-school play and stay sessions began and by the end of July, the number of Charedi families using the Children's centre services had increased.
Ezer's Service Manager continued supporting the Triangle to strengthen our partnership working and remains part of the Triangle Management Advisory board.

Hackney Family Hubs - Hackney family hub developments continued, bringing together a range of services to provide family support for children 0 to 19 years. Ezer's service manager continued to attend the monthly operational implementation groups.

In addition, Ezer had an ongoing presence on the Charedi Women's Health Alliance, the Maternity Services group and The Haringey Children and Young People Strategy Group Meeting, all facilitated by Interlink. Ezer's Service Manager attended forums /workshops at Hackney Council for Voluntary Services and Ezer continued to support the delivery of Koach Parenting sessions, by hosting their Fathers Groups.

Cultural awareness training - In September and November 2023 our Client Services Coordinators cultural awareness training to Haringey CAMHS and a Hackney Health Visiting team.

RESCUING CHILDREN, SAVING FAMILIES (Lehatzel)

Ezer Leyoldos has continued to assist specific cases relating to families who have been involved in legal claims. Substantial legal fees have been incurred to assist the families.

FINANCIAL REVIEW
Financial position
During 2023-24 Ezer continued to significantly improve the lives of local Orthodox Jewish families. Feedback from clients about care provision has been consistently positive. The organisation remains a trusted provider of services for children and families, both amongst statutory providers and in partnership with other voluntary organisations.

Reserves policy
The trustees ensure that sufficient reserves are kept to cover foreseeable demands.

FUTURE PLANS
The charity plans to continue its activities subject to satisfactory incoming resources.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 25th February 2009.

Recruitment and appointment of new trustees
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 trustees will apply suitable recruitment induction and training procedures.


EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The Management Committee, which meets quarterly, has seven members, who in their professional capacities include a school principal/rabbi, community welfare adviser, psychotherapist and educational psychologist. Their combined experience as professionals in their working lives together with their roles as parents and grandparents in the community, helps us to remain focused and in touch with the needs of our service users. We present the report of the past year's activities.

STAFFING AND ORGANISATIONAL STRUCTURE

In 2023-24 there were no changes to our core staff team and the organisational structure remained the same.

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.

The trustees have put in place systems to identify risks and review the systems regularly.

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 9 January 2025 and signed on its behalf by:





I Lichtman - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
EZER LEYOLDOS LIMITED

Independent examiner's report to the trustees of Ezer Leyoldos Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 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.








E Meyer FCA BSc

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

9 January 2025

EZER LEYOLDOS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 665,201 332,759 997,960 999,352

EXPENDITURE ON
Raising funds 3 17,852 - 17,852 21,077

Charitable activities 4
Family Support 10,130 - 10,130 28,667
Provision of meals 3,028 - 3,028 2,945
Family Specific Assist-Professional Help 289,431 - 289,431 178,210
Short breaks 10,937 41,949 52,886 57,919
General grants 17,025 - 17,025 15,808
Support costs 280,314 - 280,314 283,231
Governance costs 9,206 - 9,206 17,213
Care Package 93,110 304,513 397,623 383,837
Total 731,033 346,462 1,077,495 988,907

NET INCOME/(EXPENDITURE) (65,832 ) (13,703 ) (79,535 ) 10,445


RECONCILIATION OF FUNDS
Total funds brought forward (106,570 ) 13,703 (92,867 ) (103,312 )

TOTAL FUNDS CARRIED FORWARD (172,402 ) - (172,402 ) (92,867 )

EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 10 12,524 12,524

CURRENT ASSETS
Debtors 11 101,286 279,889
Cash at bank 4,519 70,410
105,805 350,299

CREDITORS
Amounts falling due within one year 12 (257,234 ) (416,638 )

NET CURRENT ASSETS/(LIABILITIES) (151,429 ) (66,339 )

TOTAL ASSETS LESS CURRENT
LIABILITIES

(138,905

)

(53,815

)

CREDITORS
Amounts falling due after more than one year 13 (33,497 ) (39,052 )

NET ASSETS/(LIABILITIES) (172,402 ) (92,867 )
FUNDS 16
Unrestricted funds:
Charitable - (106,570 )
General (172,402 ) -
(172,402 ) (106,570 )
Restricted funds:
Restricted Funds - 13,703
TOTAL FUNDS (172,402 ) (92,867 )

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.


EZER LEYOLDOS LIMITED (REGISTERED NUMBER: 06829662)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 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 9 January 2025 and were signed on its behalf by:





I Lichtman - Trustee

EZER LEYOLDOS LIMITED

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 15,258 11,596
Interest paid (8,087 ) (7,030 )
Net cash provided by operating activities 7,171 4,566

Cash flows from investing activities
Sale of tangible fixed assets (947 ) -
Net cash (used in)/provided by investing activities (947 ) -

Cash flows from financing activities
Loan repayments in year (5,555 ) (5,556 )
Net cash used in financing activities (5,555 ) (5,556 )

Change in cash and cash equivalents
in the reporting period

669

(990

)
Cash and cash equivalents at the
beginning of the reporting period

2

(45,120

)

(44,130

)
Cash and cash equivalents at the end
of the reporting period

2

(44,451

)

(45,120

)

EZER LEYOLDOS LIMITED

NOTES TO THE STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024 2023
£    £   
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)

(79,535

)

10,445
Adjustments for:
Depreciation charges - 2,210
Loss on disposal of fixed assets 947 -
Interest paid 8,087 7,030
Decrease in debtors 178,603 81,026
Decrease in creditors (92,844 ) (89,115 )
Net cash provided by operations 15,258 11,596

2. ANALYSIS OF CASH AND CASH EQUIVALENTS
2024 2023
£    £   
Notice deposits (less than 3 months) 4,519 70,410
Overdrafts included in bank loans and overdrafts falling due within one
year

(48,970

)

(115,530

)
Total cash and cash equivalents (44,451 ) (45,120 )



3. ANALYSIS OF CHANGES IN NET DEBT

At 1.4.23 Cash flow At 31.3.24
£    £    £   
Net cash
Cash at bank 70,410 (65,891 ) 4,519
Bank overdrafts (115,530 ) 66,560 (48,970 )
(45,120 ) 669 (44,451 )

Debt
Debts falling due within 1 year (5,556 ) - (5,556 )
Debts falling due after 1 year (34,722 ) 5,555 (29,167 )
(40,278 ) 5,555 (34,723 )
Total (85,398 ) 6,224 (79,174 )

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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.

Critical accounting judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts 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 reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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.

Raising funds comprise the costs incurred by the charitable company 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 15% on reducing balance

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.


EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern
There are no material uncertainties about the charity's ability to continue.

2. DONATIONS AND LEGACIES
2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Donations 646,521 301,514 948,035 884,052
Grants 18,680 31,245 49,925 115,300
665,201 332,759 997,960 999,352

Grants received, included in the above, are as follows:

2024 2023
£    £   
Grants- Family support - 22,837
Other Grants 1,540 65,549
London Borough of Haringey - 26,914
Other grants 48,385 -
49,925 115,300


EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. RAISING FUNDS

Raising donations and legacies
2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Consultants and fund raising costs 17,068 - 17,068 20,016
Advertising, brochures and leaflets 784 - 784 1,061
17,852 - 17,852 21,077

4. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
Direct (see note costs (see
Costs 5) note 6) Totals
£    £    £    £   
Family Support 500 - 9,630 10,130
Provision of meals 3,028 - - 3,028
Family Specific Assist-Professional
Help

289,431

-

-

289,431
Short breaks 41,950 - 10,936 52,886
General grants - 17,025 - 17,025
Support costs - - 280,314 280,314
Governance costs - - 9,206 9,206
Care Package 385,699 - 11,924 397,623
720,608 17,025 322,010 1,059,643

5. GRANTS PAYABLE
2024 2023
£    £   
General grants 17,025 15,808
The total grants paid to institutions during the year was as follows:
2024 2023
£    £   
General purpose - 1,000
Advancement of religion - 7,910
Social welfare - 5,288
Relief of poverty - 1,110
Advancement of education - 500
- 15,808


The total grants paid to individuals during the year was as follows:
2024 2023
£    £   
Social welfare 17,025 -

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. SUPPORT COSTS
Governance
Management Other Other 2 costs Totals
£    £    £    £    £   
Family Support 9,630 - - - 9,630
Short breaks 10,936 - - - 10,936
Support costs 248,660 1,050 - 30,604 280,314
Governance costs 146 - 947 8,113 9,206
Care Package 11,924 - - - 11,924
281,296 1,050 947 38,717 322,010

Support costs, included in the above, are as follows:

Management
Family Short Support
Support breaks costs
£    £    £   
Wages 4,553 10,936 215,361
Social security - - 1,390
Pensions - - 1,586
Rent,rates and water - - 16,500
Insurance - - 5,242
Light and heat - - 620
Telephone - - 4,098
Postage and stationery - - 1,743
Repairs and renewals 5,077 - 2,120
Refreshments and staff welfare - - -
Depreciation of tangible and heritage
assets

-

-

-

9,630 10,936 248,660
2024 2023
Governance Care Total Total
costs Package activities activities
£    £    £    £   
Wages - 11,924 242,774 251,941
Social security - - 1,390 (2,488 )
Pensions - - 1,586 1,466
Rent,rates and water - - 16,500 48,084
Insurance - - 5,242 4,839
Light and heat - - 620 632
Telephone - - 4,098 4,460
Postage and stationery - - 1,743 2,156
Repairs and renewals - - 7,197 25,417
Refreshments and staff welfare 146 - 146 133
Depreciation of tangible and heritage
assets

-

-

-

2,210

146 11,924 281,296 338,850

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. SUPPORT COSTS - continued
Other
2024 2023
Support Total
costs activities
£    £   
Sundries 1,050 -
Other 2
2024 2023
Governance Total
costs activities
£    £   
Loss on sale of tangible fixed assets 947 -
Governance costs
2024 2023
Support Governance Total Total
costs costs activities activities
£    £    £    £   
Independent examiner's fee 1,440 - 1,440 1,320
Independent examiner's other fees 4,500 - 4,500 3,780
General expenses 4,777 26 4,803 4,647
Motor and travel 18,855 - 18,855 2,787
Bookkeeping 1,032 - 1,032 2,018
Bank interest - 8,087 8,087 5,947
Bank loan interest - - - 1,083
30,604 8,113 38,717 21,582

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets - 2,210
Deficit on disposal of fixed assets 947 -

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.



EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

9. AVERAGE STAFF NUMBERS

Average number of staff in the year was 16 (2023- 45)

10. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023 and 31 March 2024 46,526
DEPRECIATION
At 1 April 2023 and 31 March 2024 34,002
NET BOOK VALUE
At 31 March 2024 12,524
At 31 March 2023 12,524

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 22,862 201,465
Grants receivable 78,424 78,424
101,286 279,889

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 14) 54,526 121,086
Trade creditors 51,556 153,875
Social security and other taxes (4,451 ) -
NEST Penions 285 -
Net Wages control 92,399 29,828
Other creditors 54,269 104,039
Accruals and deferred income 8,650 7,810
257,234 416,638


EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 14) 29,167 34,722
Social security and other taxes 4,330 4,330
33,497 39,052

14. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year on demand:
Bank overdrafts 48,970 115,530
Bank loans 5,556 5,556
54,526 121,086
Amounts falling due between two and five years:
Bank loans - 2-5 years 22,222 22,222
Amounts falling due in more than five years:

Repayable by instalments:
Bank loans more 5 yr by instal 6,945 12,500

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024 2023
Unrestricted Restricted Total Total
funds fund funds funds
£    £    £    £   
Fixed assets 12,524 - 12,524 12,524
Current assets 105,805 - 105,805 350,299
Current liabilities (257,234 ) - (257,234 ) (416,638 )
Long term liabilities (33,497 ) - (33,497 ) (39,052 )
(172,402 ) - (172,402 ) (92,867 )

16. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General (106,570 ) (65,832 ) (172,402 )

Restricted funds
Restricted Funds 13,703 (13,703 ) -

TOTAL FUNDS (92,867 ) (79,535 ) (172,402 )

EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

16. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General 665,201 (731,033 ) (65,832 )

Restricted funds
Restricted Funds 332,759 (346,462 ) (13,703 )

TOTAL FUNDS 997,960 (1,077,495 ) (79,535 )


Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
Charitable (117,016 ) 10,446 (106,570 )

Restricted funds
Restricted Funds 13,704 (1 ) 13,703

TOTAL FUNDS (103,312 ) 10,445 (92,867 )

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Charitable 425,865 (415,419 ) 10,446

Restricted funds
Restricted Funds 573,487 (573,488 ) (1 )

TOTAL FUNDS 999,352 (988,907 ) 10,445


EZER LEYOLDOS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.