Registered number
12689791
Charity registration number
1198346
KOLLEL YETEV LEV LTD
(Limited by guarantee)
Report and Accounts
30 June 2024
Whiteside and Davies
Chartered Certified Accountants
158 Cromwell Road
Salford M6 6DE
KOLLEL YETEV LEV LTD
Registered number: 12689791
Directors' Report
The directors present their report and accounts for the year ended 30 June 2024.
Principal activities
The company's principal activity during the year continued to be a charity providing grants and food to the needy.
Directors
The following persons served as directors during the year:
Moishe CIK
Joel GRUNHUT
Benjamin OLLECH
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 3 April 2025 and signed on its behalf.
Moishe CIK
Director
KOLLEL YETEV LEV LTD
Independent Examiner's Report to the Trustees
for the year ended 30 June 2024
I report on the financial statements of KOLLEL YETEV LEV LTD for the period ended 30 June 2022.
Respective Responsibilities of Governors and Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider
that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act)
and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission
(under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures
in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion
is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters
set out in the statement below.
In connection with my examination, no matter has come to my attention;
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
3 April 2025
David Pollak
Whiteside and Davies
158 Cromwell Road
Salford M6 6DE
KOLLEL YETEV LEV LTD
Report to the directors on the preparation of the unaudited statutory accounts of KOLLEL YETEV LEV LTD for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KOLLEL YETEV LEV LTD for the year ended 30 June 2024 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
Whiteside and Davies
Chartered Certified Accountants
158 Cromwell Road
Salford
M6 6DE
3 April 2025
KOLLEL YETEV LEV LTD
Income and expenditure account
for the year ended 30 June 2024
2024 2023
£ £
Turnover 186,432 187,335
Cost of sales (5,160) (6,355)
Gross profit 181,272 180,980
Distribution costs (171,248) (131,424)
Administrative expenses (26,596) (22,729)
Operating (loss)/profit (16,572) 26,827
Interest receivable - 28
(Loss)/profit before taxation (16,572) 26,855
Tax on (loss)/profit - -
(Loss)/profit for the financial year (16,572) 26,855
KOLLEL YETEV LEV LTD
Registered number: 12689791
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 27,980 9,500
Cash at bank and in hand 29,998 62,550
57,978 72,050
Creditors: amounts falling due within one year 4 (20,707) (18,207)
Net current assets 37,271 53,843
Net assets 37,271 53,843
Capital and reserves
Income and expenditure account 37,271 53,843
Shareholders' funds 37,271 53,843
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Moishe CIK
Director
Approved by the board on 3 April 2025
KOLLEL YETEV LEV LTD
Statement of Changes in Equity
for the year ended 30 June 2024
Share Share Re- Profit Total
capital premium valuation and loss
reserve account
£ £ £ £ £
At 1 July 2022 - - - 26,988 26,988
Profit for the financial year 26,855 26,855
At 30 June 2023 - - - 53,843 53,843
At 1 July 2023 - - - 53,843 53,843
Loss for the financial year (16,572) (16,572)
At 30 June 2024 - - - 37,271 37,271
KOLLEL YETEV LEV LTD
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Debtors 2024 2023
£ £
Other debtors 27,980 9,500
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 20,707 18,207
5 Other information
KOLLEL YETEV LEV LTD is a private company limited by shares and incorporated in England. Its registered office is:
158 Cromwell Road
Salford
M6 6DE
KOLLEL YETEV LEV LTD 12689791 false 2023-07-01 2024-06-30 2024-06-30 VT Final Accounts April 2025 12689791 2022-07-01 2023-06-30 12689791 core:WithinOneYear 2023-06-30 12689791 core:RetainedEarningsAccumulatedLosses 2023-06-30 12689791 2022-06-30 12689791 core:ShareCapital 2022-06-30 12689791 core:SharePremium 2022-06-30 12689791 core:OtherReservesSubtotal 2022-06-30 12689791 core:RetainedEarningsAccumulatedLosses 2022-06-30 12689791 2023-07-01 2024-06-30 12689791 bus:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 12689791 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 12689791 bus:Director1 2023-07-01 2024-06-30 12689791 bus:Director2 2023-07-01 2024-06-30 12689791 bus:Director3 2023-07-01 2024-06-30 12689791 core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 12689791 1 2023-07-01 2024-06-30 12689791 2 2023-07-01 2024-06-30 12689791 countries:England 2023-07-01 2024-06-30 12689791 bus:FRS102 2023-07-01 2024-06-30 12689791 bus:FullAccounts 2023-07-01 2024-06-30 12689791 2024-06-30 12689791 core:WithinOneYear 2024-06-30 12689791 core:RetainedEarningsAccumulatedLosses 2024-06-30 12689791 core:ShareCapital 2024-06-30 12689791 core:SharePremium 2024-06-30 12689791 core:OtherReservesSubtotal 2024-06-30 12689791 2023-06-30 12689791 core:ShareCapital 2023-06-30 12689791 core:SharePremium 2023-06-30 12689791 core:OtherReservesSubtotal 2023-06-30 iso4217:GBP xbrli:pure