Caseware UK (AP4) 2023.0.135 2023.0.135 Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-31280false2023-06-01No description of principal activity002024-05-31 14120099 2023-06-01 2024-05-31 14120099 2022-06-01 2023-05-31 14120099 2024-05-31 14120099 2023-05-31 14120099 2023-06-01 14120099 2022-06-01 14120099 c:RegisteredOffice 2023-06-01 2024-05-31 14120099 c:FRS102 2023-06-01 2024-05-31 14120099 c:IndependentExaminationCharity 2023-06-01 2024-05-31 14120099 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 14120099 b:Trustee1 2023-06-01 2024-05-31 14120099 b:Trustee2 2023-06-01 2024-05-31 14120099 b:Trustee3 2023-06-01 2024-05-31 14120099 b:TotalEndowmentFunds 2023-06-01 2024-05-31 14120099 b:TotalEndowmentFunds 2024-05-31 14120099 b:TotalEndowmentFunds 2023-05-31 14120099 b:TotalUnrestrictedFunds 2024-05-31 14120099 b:TotalUnrestrictedFunds 2023-05-31 14120099 c:FullAccounts 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 14120099
Charity number: 00000000











BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)








Unaudited

Trustees' report and financial statements

For the Year Ended 31 May 2024

 
BEIS VIZNITZ UK LIMITED
 
(A company limited by guarantee)
 

Contents



Page
Reference and administrative details of the Company, its Trustees and advisers
1
Trustees' report
2 - 3
Independent examiner's report
4
Statement of financial activities
5
Income and expenditure account
6
Balance sheet
7
Notes to the financial statements
8 - 11

 
BEIS VIZNITZ UK LIMITED
 
(A company limited by guarantee)
 

Reference and administrative details of the Company, its Trustees and advisers
For the Year Ended 31 May 2024


Trustees
Ephraim Feldman (appointed 20 May 2022)
Baruch Geldzahler (appointed 20 May 2022)
Eliezer Waltzer (appointed 20 May 2022)

Company registered number
14120099

Charity registered number
00000000

Registered office
89 Stamford Hill
London
N16 5TP

Page 1

 
BEIS VIZNITZ UK LIMITED
 
(A company limited by guarantee)
 
  
Trustees' report
For the Year Ended 31 May 2024

The Trustees present their annual report together with the financial statements of the Beis Viznitz UK Limited for the  1 June 2023 to 31 May 2024The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 
 

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 

Objectives and activities
 

l Policies and objectives
 

The charity supports the advancement of religion by running a synagogue, and a youth club.
 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
 

Achievements and performance
 

l Main achievements of the Company
 

The charity was able to raise runds to support the running of the synagogue, youth activities esecially during weekends and holidays, and supporting the community with grants and food vouchers.
 

Financial review
 

l Going concern
 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
 

Structure, governance and management
 

l Constitution
 

BEIS VIZNITZ UK LIMITED is registered as a company limited by guarantee and governed by its articles of association.
 

l Methods of appointment or election of Trustees
 

The management of the Company is the responsibility of the Directors/ Trustees who are elected and co-opted under the articles of association.
 

Page 2

 
BEIS VIZNITZ UK LIMITED
 
(A company limited by guarantee)
 
Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).


Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.


The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


 

Approved by order of the members of the board of Trustees and signed on their behalf by:



Ephraim Feldman
Date: 14 January 2025
Page 3

 
BEIS VIZNITZ UK LIMITED

(A company limited by guarantee)
 
 
 
Independent examiner's report
For the Year Ended 31 May 2024

Independent examiner's report to the Trustees of BEIS VIZNITZ UK LIMITED ('the Company')

 
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 May 2024.


Responsibilities and basis of report


As the Trustees of the Company (and 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 the Company's accounts 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


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.


This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.





Signed:      Dated: 14 January 2025

 
Esther Royde     FCCA

 
123 Stamford Hill, London E5 9AB
Page 4

 
BEIS VIZNITZ UK LIMITED
 
(A company limited by guarantee)

 
 
Statement of financial activities
For the Year Ended 31 May 2024


Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
Note
        £
        £
        £

Income from:






Donations and legacies

3

85,207

85,207

86,368
 
Total income
85,207
85,207
86,368
Expenditure on:






Charitable activities

4

83,958

83,958

86,228
 
Total expenditure
83,958
83,958
86,228

Net movement in funds
  
1,249
1,249
140

Reconciliation of funds:

  




Total funds brought forward

  

140

140

-
 
Net movement in funds

  

1,249

1,249

140
 
Total funds carried forward
  
1,389
1,389
140

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 8 to 11 form part of these financial statements.

Page 5

 
BEIS VIZNITZ UK LIMITED
 
(A company limited by guarantee)
 
 
Summary income and expenditure account
For the Year Ended 31 May 2024




Total funds
Total funds
Note
2024
        £
2023
        £
Gross income in the reporting period

  
 

85,207


86,368

Less: Total expenditure

  
 
(83,958)

(86,228)

Net income for the reporting period

  
 

1,249


140


The notes on pages 8 to 11 form part of these financial statements.

Page 6

 
BEIS VIZNITZ UK LIMITED
 
(A company limited by guarantee)
Registered number: 14120099

 
 
Balance sheet
As at 31 May 2024


2024
2023
Note
£
£

Current assets
  

Cash at bank and in hand
  
1,389
140

  
1,389
140

Net current assets 
  
 
 
1,389
 
 
140

Total assets less current liabilities
  
1,389
140

Total net assets 
  
1,389
140


Charity funds
  

Unrestricted funds
 7 
1,389
140

Total funds
  
1,389
140

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:




Ephraim Feldman
Date: 14 January 2025

The notes on pages 8 to 11 form part of these financial statements.

Page 7

 
BEIS VIZNITZ UK LIMITED

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 May 2024

1.


General information

Beis Viznitz Ltd is a company limited by guarantee registered in England and Wales. The address of the registered office is given on the Information page.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

BEIS VIZNITZ UK LIMITED meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

  
2.3

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

  
2.4

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 8

 
BEIS VIZNITZ UK LIMITED

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 May 2024

2.Accounting policies (continued)

  
2.5

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.


3.

Income from donations and legacies




Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £
 


 
Donations

85,207

85,207

86,368
 


4.

Analysis of expenditure by activities




Activities undertaken directly
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £




Synagogue costs

83,958

83,958

86,228
 


Page 9

 
BEIS VIZNITZ UK LIMITED

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 May 2024

4.Analysis of expenditure by activities (continued)

Analysis of direct costs




Synagogue costs
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £




Rent

24,200

24,200

9,350
 
Repairs and premises costs

14,898

14,898

19,963
 
Utilities

32,247

32,247

34,233
 
Fees

1,545

1,545

3,348
 
Stationery, advertising and office

3,025

3,025

5,207
 
Food and supplies

8,043

8,043

14,127
 


83,958
83,958
86,228


5.



Staff costs




The average number of persons employed by the Company during the year was as follows:



Employees - 0

No employee received remuneration amounting to more than £60,000 in either year.





6.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 May 2024, no Trustee expenses have been incurred (2023 - £NIL).

Page 10

 
BEIS VIZNITZ UK LIMITED

(A company limited by guarantee)
 
 
 
Notes to the financial statements
For the Year Ended 31 May 2024

7.

Statement of funds


Statement of funds - current year

Balance at 1 June 2023
£
Income
£
Expenditure
£
Balance at 31 May 2024
£

Unrestricted funds





General Funds

140

85,207

(83,958)

1,389
 

Page 11