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REGISTERED COMPANY NUMBER: 01485537 (England and Wales)
REGISTERED CHARITY NUMBER: 281047














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

Elanore Limited

Elanore Limited

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

Elanore Limited (Registered number: 01485537)

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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity was established to support the advancement of the Jewish religion and Jewish religious education and the alleviation of poverty among the Jewish community.

Significant activities
During the year, grants to charitable institutions amounted to £42,735 (2023: £83,815).

Public benefit
The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives and in planning future activities.

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.

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
01485537 (England and Wales)

Registered Charity number
281047

Registered office
5 North End Road
London
NW11 7RJ

Trustees
Mrs D Beck (resigned 4.8.24)
Miss M Beck
Mrs Y Tesler

Independent Examiner
Martin+Heller
5 North End Road
London
NW11 7RJ

Approved by order of the board of trustees on 15 January 2025 and signed on its behalf by:






Elanore Limited (Registered number: 01485537)

Report of the Trustees
for the Year Ended 31 March 2024


Mrs Y Tesler - Trustee

Independent Examiner's Report to the Trustees of
Elanore Limited


Independent examiner's report to the trustees of Elanore 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
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.








A Heller FCA

Martin+Heller
5 North End Road
London
NW11 7RJ

Date: .............................................

Elanore Limited

Statement of Financial Activities
for the Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted
fund Total funds
Notes £ £
INCOME AND ENDOWMENTS FROM

Investment income 2 67,632 67,632

EXPENDITURE ON
Raising funds 3 26,976 25,191

Charitable activities
Grants made 42,735 83,815

Other 1,564 1,576
Total 71,275 110,582

NET INCOME/(EXPENDITURE) (3,643 ) (42,950 )


RECONCILIATION OF FUNDS
Total funds brought forward 849,183 892,133

TOTAL FUNDS CARRIED FORWARD 845,540 849,183

Elanore Limited (Registered number: 01485537)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Unrestricted
fund Total funds
Notes £ £
FIXED ASSETS
Tangible assets 6 650,000 650,000

CURRENT ASSETS
Debtors 7 34,000 29,000
Cash at bank 166,448 173,591
200,448 202,591

CREDITORS
Amounts falling due within one year 8 (4,908 ) (3,408 )

NET CURRENT ASSETS 195,540 199,183

TOTAL ASSETS LESS CURRENT
LIABILITIES

845,540

849,183

NET ASSETS 845,540 849,183
FUNDS 9
Unrestricted funds 845,540 849,183
TOTAL FUNDS 845,540 849,183

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.


Elanore Limited (Registered number: 01485537)

Balance Sheet - 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 15 January 2025 and were signed on its behalf by:





Y Tesler - Trustee

Elanore 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.

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.

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



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.


Elanore Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. INVESTMENT INCOME
31.3.24 31.3.23
£ £
Rents received 67,632 67,632

3. RAISING FUNDS

Investment management costs
31.3.24 31.3.23
£ £
Insurance 1,976 2,341
Property repairs 25,000 22,850
26,976 25,191

4. 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.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM

Investment income 67,632

EXPENDITURE ON
Raising funds 25,191

Charitable activities
Grants made 83,815

Other 1,576
Total 110,582

NET INCOME/(EXPENDITURE) (42,950 )


RECONCILIATION OF FUNDS
Total funds brought forward 892,133

TOTAL FUNDS CARRIED FORWARD 849,183

Elanore Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


6. TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 1 April 2023 and 31 March 2024 650,000
NET BOOK VALUE
At 31 March 2024 650,000
At 31 March 2023 650,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Trade debtors 34,000 29,000

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Accruals and deferred income 1,908 1,908
Accrued expenses 3,000 1,500
4,908 3,408

9. MOVEMENT IN FUNDS
Net
movement
At 1/4/23 in funds At 31/3/24
£ £ £
Unrestricted funds
General fund 849,183 (3,643 ) 845,540

TOTAL FUNDS 849,183 (3,643 ) 845,540

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 67,632 (71,275 ) (3,643 )

TOTAL FUNDS 67,632 (71,275 ) (3,643 )


Elanore Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/4/22 in funds At 31/3/23
£ £ £
Unrestricted funds
General fund 892,133 (42,950 ) 849,183

TOTAL FUNDS 892,133 (42,950 ) 849,183

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 67,632 (110,582 ) (42,950 )

TOTAL FUNDS 67,632 (110,582 ) (42,950 )

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

Net
movement
At 1/4/22 in funds At 31/3/24
£ £ £
Unrestricted funds
General fund 892,133 (46,593 ) 845,540

TOTAL FUNDS 892,133 (46,593 ) 845,540

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 135,264 (181,857 ) (46,593 )

TOTAL FUNDS 135,264 (181,857 ) (46,593 )


Elanore Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


10. RELATED PARTY DISCLOSURES

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