Caseware UK (AP4) 2023.0.135 2023.0.135 Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-306697025893762023-05-01falseNo description of principal activity2024-04-3044 02448795 2023-05-01 2024-04-30 02448795 2022-05-01 2023-04-30 02448795 2024-04-30 02448795 2023-04-30 02448795 2023-05-01 02448795 2022-05-01 02448795 c:RegisteredOffice 2023-05-01 2024-04-30 02448795 d:CurrentFinancialInstruments 2024-04-30 02448795 d:CurrentFinancialInstruments 2023-04-30 02448795 c:FRS102 2023-05-01 2024-04-30 02448795 c:IndependentExaminationCharity 2023-05-01 2024-04-30 02448795 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 02448795 b:Trustee1 2023-05-01 2024-04-30 02448795 b:Trustee2 2023-05-01 2024-04-30 02448795 b:Trustee3 2023-05-01 2024-04-30 02448795 b:Trustee4 2023-05-01 2024-04-30 02448795 b:UnrestrictedFundsGeneral 2023-05-01 2024-04-30 02448795 b:RestrictedIncomeFunds 2023-05-01 2024-04-30 02448795 b:UnrestrictedFundsGeneral 2024-04-30 02448795 b:UnrestrictedFundsGeneral 2023-04-30 02448795 b:RestrictedIncomeFunds 2024-04-30 02448795 b:RestrictedIncomeFunds 2023-04-30 02448795 b:Activity1 2023-05-01 2024-04-30 02448795 b:Activity1 2022-05-01 2023-04-30 02448795 b:Activity1 b:TotalUnrestrictedFunds 2023-05-01 2024-04-30 02448795 b:Activity2 2023-05-01 2024-04-30 02448795 b:Activity2 2022-05-01 2023-04-30 02448795 b:Activity2 b:TotalUnrestrictedFunds 2023-05-01 2024-04-30 02448795 b:TotalUnrestrictedFunds 2023-05-01 2024-04-30 02448795 b:TotalUnrestrictedFunds 2024-04-30 02448795 b:TotalUnrestrictedFunds 2023-04-30 02448795 b:TotalRestrictedIncomeFunds 2024-04-30 02448795 b:TotalRestrictedIncomeFunds 2023-04-30 02448795 c:FullAccounts 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 02448795
Charity number: 1000784











THE LITTMAN LIBRARY OF JEWISH CIVILISATION
(A company limited by guarantee)








UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION
 
(A company limited by guarantee)
 

CONTENTS



Page
Reference and administrative details of the Company, its Trustees and advisers
1
Trustees' report
2 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 15

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION
 
(A company limited by guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 APRIL 2024


Trustees
Mrs C.C. Littman
Mrs J.K. Littman
Professor J. Schonfield
Professor M.D. Goodman

Company registered number
02448795

Charity registered number
1000784

Registered office
14th Floor
33 Cavendish Square
London
W1G 0PW

Independent examiner
Nick Weller FCCA
Simmons Gainsford Professional Services Limited
14th Floor, 33 Cavendish Square
London
W1G 0PW

Bankers
Barclays Bank PLC
1 Churchill Place
London
E14 5HP

Page 1

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION
 
(A company limited by guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 APRIL 2024

The Trustees present their annual report together with the financial statements of the Company for the year 1 May 2023 to 30 April 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
 

a. Policies and objectives
 

The Littman Library of Jewish Civilisation exists to publish books within the field of Jewish studies, to prepare and manufacture these books to the highest editorial and production standards and to market them as effectively as possible throughout the world. All the books published are scholarly works which explain and perpetuate the Jewish heritage. Following its established guidelines, the Littman Library publishes works of scholarship that reflect objectivity, fresh research and new insight. The Library also publishes translations of Hebrew classics so as to make the Jewish religious and literary heritage more accessible to English-speaking readers. In addition it publishes academic works from Hebrew and other languages which reflect new research in the subject. 
The directors consider that the publishing of books within the field of Jewish studies complies with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission.
 

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)'.
 

b. Activities undertaken to achieve objectives
 

The Littman Library of Jewish Civilisation remain in an agreement with Liverpool University Press whereby Liverpool University Press would market and sell the Library's publications and pay a royalty of 60% back to the Library which is recognised in the Library's statement of financial activity as income. Ownership of the stock of books remains with the Library until such time as Liverpool University Press complete the sale.
 

Achievements and performance
 

a. Main achievements of the Company
 

During the year, the Company made book sales and received royalties of £78,409 (2023: £76,484), which was an increase of 3% when compared to the prior year. On a commercial basis, and as a reflection of its charitable objectives, the Library runs at a significant trading loss and is therefore dependent upon donations received, both in terms of sponsorship for specific books and other general donations, and in particular from The Second J.A. Littman Foundation.
The intention is to continue to publish books that when presented to the Library are considered to expand knowledge on a particular aspect of the remit of the Library where it is felt that a gap exists.
 

Page 2

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION
 
(A company limited by guarantee)
 
Achievements and performance (continued)

b. Investment policy and performance
 

The Charity aims to keep sufficient working capital to fund one years worth of activities. All surpluses are held in short-term deposit accounts.
 

Financial review
 

a. Reserves policy
 

The unrestricted funds are used to support the aims and objectives of the charity.
At the balance sheet date the Company has total unrestricted reserves to be carried forward of £280,889 (2023: £199,263). However, of this amount £217,974 (2023: £160,227) is funding current stock and work in progress which leaves true liquid assets of £62,915 (2023: £39,036) which, in the opinion of the directors, is not sufficient to allow the continued operation of the Company without the reliance on donations from The Second J.A. Littman Foundation, a charity of which Mrs. C.C. Littman, Mrs J. K. Littman and Mr T. Salamon, directors of this company, are Trustees. During the year £105,000 was received from this source (2023: £113,000).
In light of the above dependence, the trustees have deemed that sufficient unrestricted reserves should be accumulated and maintained so that should the donations received from The Second J.A. Littman Foundation cease, the Company will be able to continue operating, albeit in a reduced capacity, for a period of at least one year.
At 30 April 2024, the required total level of reserves to achieve this would have been circa £333,000 (2023: £286,000), a shortfall of circa £52,000 (2023: £86,000).
The restricted funds are to be used to support the publication of a particular book. At the balance sheet date the company has total restricted reserves to be carried forward of £13,799 (2023: £23,971).
 

b. Going concern
 

The Trustees have reviewed the circumstances of The Littman Library of Jewish Civilisation and consider that adequate resources continue to be available to fund activities of the Charity for the foreseeable future. The Trustees have taken this view as the Charities principal donor has indicated that it will continue to provide the necessary support. 
 

Structure, governance and management
 

a. Constitution
 

The Littman Library of Jewish Civilisation is registered as a charitable company limited by guarantee and was set up by a Trust deed on the 4 December 1989 and is a registered charity number 1000784.
The Trustees that served during the year were:
- Mrs C.C. Littman
- Mrs J.K. Littman
- Professor J. Schonfield
- Professor M.D. Goodman
- Mr T. Salamon (resigned 14 July 2024)
 

Page 3

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION
 
(A company limited by guarantee)
 
Structure, governance and management (continued)

b. Methods of appointment or election of Trustees
 

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
The trustees meet regularly to review the Charity's performance and make strategic decisions. The day to day running of the Charity has been subcontracted on a long term basis to relevant area specialists.
 

c. Related party relationships
 

The Second J.A. Littman Foundation, a charity in which Mrs C.C. Littman, Mrs J. K. Littman and Mr T. Salamon are common trustees is a related party.
 

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.


Page 4

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION
 
(A company limited by guarantee)
 
Small company provisions
Since the Company qualifies under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

 

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


Mrs J.K. Littman
Trustee
Date: 29 November 2024
Page 5

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION

(A company limited by guarantee)
 
 
 
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 APRIL 2024

Independent examiner's report to the Trustees of The Littman Library of Jewish Civilisation ('the Company')

 
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 30 April 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: 29 November 2024


Nick Weller FCCA
Simmons Gainsford Professional Services Limited
14th Floor, 33 Cavendish Square
London
W1G 0PW
Page 6

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION
 
(A company limited by guarantee)

 
 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 APRIL 2024


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

Income from:







Donations and legacies

2

108,921

-

108,921

113,000
 
Charitable activities

3

88,299

-

88,299

85,889
 
Total income
197,220
-
197,220
198,889
Expenditure on:







Charitable activities


115,594

10,172

125,766

211,354
 
Total expenditure
115,594
10,172
125,766
211,354

Net movement in funds
  
81,626
(10,172)
71,454
(12,465)

Reconciliation of funds:

  





Total funds brought forward

  

199,263

23,971

223,234

235,699
 
Net movement in funds

  

81,626

(10,172)

71,454

(12,465)
 
Total funds carried forward
  
280,889
13,799
294,688
223,234

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

The notes on pages 9 to 15 form part of these financial statements.

Page 7

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION
 
(A company limited by guarantee)
REGISTERED NUMBER: 02448795

 
 
BALANCE SHEET
AS AT 30 APRIL 2024


2024
2023
Note
£
£

Current assets
  

Stocks
 6 
217,974
160,227

Debtors
 7 
17,660
17,229

Cash at bank and in hand
  
65,655
63,044

  
301,289
240,500

Creditors: amounts falling due within one year
 8 
(6,601)
(17,266)

Net current assets 
  
 
 
294,688
 
 
223,234

Total net assets 
  
294,688
223,234


Charity funds
  

Restricted funds
 9 
13,799
23,971

Unrestricted funds
 9 
280,889
199,263

Total funds
  
294,688
223,234

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:




Mrs J.K. Littman
Trustee
Date: 29 November 2024

The notes on pages 9 to 15 form part of these financial statements.

Page 8

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.Accounting policies

  
1.1

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.

The Littman Library of Jewish Civilisation 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.

  
1.2

Company status

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

  
1.3

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.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

  
1.4

Going concern

The Trustees have reviewed the circumstances of The Littman Library of Jewish Civilisation and consider that adequate resources continue to be available to fund activities of the Charity for the foreseeable future. The Trustees have taken this view as the Charities principal donor has indicated that it will continue to provide the necessary support. 

  
1.5

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.

Page 9

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.Accounting policies (continued)

  
1.6

Resources expended

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.

Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

  
1.7

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

  
1.8

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.


1.9

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

  
1.10

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 10

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.Accounting policies (continued)

  
1.11

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the Statement of financial activities.

  
1.12

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


2.

Voluntary income




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


 
Donations

108,921

108,921

113,000
 


3.

Incoming resources from charitable activities




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




Royalties

78,409

78,409

76,484
 
Other income

9,890

9,890

9,405
 


88,299
88,299
85,889

Page 11

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Incoming resources from charitable activities (continued)

Analysis of other income


2024
2023
£
£



Interest receivable
147
-

Editing fees
9,742
9,405

9,889
9,405


4.

Analysis of expenditure by activities





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





Production of books

100,663

25,103

125,766

211,354
 


Analysis of direct costs




Production of books
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £




Production costs

25,324

25,324

99,235
 
Editorial and proof reading

74,327

74,327

86,424
 
Publicity and advertising

1,012

1,012

1,019
 


100,663
100,663
186,678

Page 12

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.Analysis of expenditure by activities (continued)

Analysis of support costs




Production of books
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £




Administration

18,506

18,506

16,986
 
(Profit)/Loss on foreign exchange

(281)

(281)

129
 
Accountancy fees

4,200

4,200

4,927
 
Independent examiners' fees

2,100

2,100

2,100
 
Bank interest and charges

578

578

534
 


25,103
25,103
24,676


5.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL), benefits in kind (2022: £Nil), or reimbursement of expenses (2022: £Nil).




6.



Stocks


2024
2023
£
£

Finished goods and goods for resale
217,974
160,227


7.



Debtors


2024
2023
£
£


Due within one year

Trade debtors
17,035
12,661

Other debtors
625
4,568

17,660
17,229

Page 13

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.



Creditors: Amounts falling due within one year


2024
2023
£
£


Trade creditors
301
10,966

Accruals and deferred income
6,300
6,300

6,601
17,266


9.

Statement of funds


Statement of funds - current year

Balance at 1 May 2023
£
Income
£
Expenditure
£
Balance at 30 April 2024
£

Unrestricted funds





General funds

199,263

197,220

(115,594)

280,889
 

Restricted funds






The Rhetoric of Jewish Prayer Fund

23,971

-

(10,172)

13,799
 

Total of funds


223,234
197,220
(125,766)
294,688

Page 14

 
THE LITTMAN LIBRARY OF JEWISH CIVILISATION

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.

Statement of funds (continued)



Statement of funds - prior year

Balance at
1 May 2022
£
Income
£
Expenditure
£
Balance at
30 April 2023
£

Unrestricted funds





General funds

201,084

198,889

(200,710)

199,263
 


Restricted funds






Restricted Funds - all funds

34,615

-

(10,644)

23,971
 


Total of funds


235,699
198,889
(211,354)
223,234

Restricted funds
Previously the charity received a donation of £35,971 with the condition that these funds can only be used for costs that relate to the production of the book 'The Rhetoric of Jewish Prayer Fund'. During the year, costs of £10,172 (2023: £10,664) have been incurred.



10.


Related party transactions

During the year the charity received donations of £105,000 (2023: £113,000) from The Second J.A. Littman Foundation, a charity in which Mrs C.C. Littman, Mrs J.K. Littman and Mr T. Salamon are common trustees.

Page 15