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REGISTERED COMPANY NUMBER: 03177825 (England and Wales)
REGISTERED CHARITY NUMBER: 1060147




















Report of the Trustees and

Unaudited Financial Statements
FOR THE YEAR ENDED
30 September 2024

for

TZEDOKOH LTD

TZEDOKOH LTD

Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Report of the Trustees 1 to 2

Statement of Financial Activities 3

Balance Sheet 4

Notes to the Financial Statements 5 to 7

TZEDOKOH LTD (REGISTERED NUMBER: 03177825)

Report of the Trustees
FOR THE YEAR ENDED 30 SEPTEMBER 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 30 September 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 objective of the charity is relief of poverty, provision of financial assistance to charitable bodies and institutions, and advancement of Jewish orthodox education.

Significant activities
During the year the charity continued its charitable activities in support of religious, educational and other charitable institutions. In the year charitable donations amounted to £60,000 (2023: £nil).

Public benefit
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities and setting the grant making policy for the year.

Grantmaking
The charity is a grant making charity. Grants and donations are made for the advancement of the Jewish religion, education and for the relief of poverty in accordance with the Memorandum and Articles of Association.

In making grants and donations, the Trustees use their personal knowledge of the various institutions, their representatives and reputations. The Trustees monitor the application of the funds by meeting with the representatives of the institutions and obtaining information as to the utilisation of the funds.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Trustees are satisfied with the performance of the charity with regards to the level of donations received and the grants made during the year.

Investment performance
Since the charity disposed of its investment property in 2022 investment income is £4,861 (2023: £4,470) from interest and dividends.

The Trustees monitor the Charity's performance progress against its objectives and the financial performance of its operations on a regular basis.

FINANCIAL REVIEW
Reserves policy
The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. Reserves are required to bridge the gaps between spending on property and donations and receiving resources through rental income.

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 assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to major risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03177825 (England and Wales)

Registered Charity number
1060147

TZEDOKOH LTD (REGISTERED NUMBER: 03177825)

Report of the Trustees
FOR THE YEAR ENDED 30 SEPTEMBER 2024


Registered office
First Floor, Winston House
349 Regents Park Road
London
N3 1DH

Trustees
B D Stroh
B S Stroh
R T Tauber
J Tauber

Company Secretary
R T Tauber

Approved by order of the board of trustees on 24 June 2025 and signed on its behalf by:





R T Tauber - Trustee

TZEDOKOH LTD

Statement of Financial Activities
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 45,000 26

Investment income 2 4,862 4,470
Total 49,862 4,496

EXPENDITURE ON
Charitable activities
Other charitable activities 62,045 2,084

NET INCOME/(EXPENDITURE) (12,183 ) 2,412
Other recognised gains/(losses)
Gains on revaluation of fixed assets 2,562 6,861
Net movement in funds (9,621 ) 9,273

RECONCILIATION OF FUNDS
Total funds brought forward 603,504 594,231

TOTAL FUNDS CARRIED FORWARD 593,883 603,504

TZEDOKOH LTD (REGISTERED NUMBER: 03177825)

Balance Sheet
30 SEPTEMBER 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Investments 6 511,980 509,418

CURRENT ASSETS
Debtors 7 12 -
Investments 8 55,000 65,000
Cash at bank 28,704 30,900
83,716 95,900

CREDITORS
Amounts falling due within one year 9 (1,813 ) (1,814 )

NET CURRENT ASSETS 81,903 94,086

TOTAL ASSETS LESS CURRENT LIABILITIES 593,883 603,504

NET ASSETS 593,883 603,504
FUNDS
Unrestricted funds 593,883 603,504
TOTAL FUNDS 593,883 603,504

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 24 June 2025 and were signed on its behalf by:





R T Tauber - Trustee

TZEDOKOH LTD

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

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.

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.

Legal status of the charity
The charity is a company limited by guarantee and has no share capital. Liability of each member in the event of winding-up is limited to £1.

Financial Instruments
The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in the Statement of Financial Activities.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.


TZEDOKOH LTD

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. INVESTMENT INCOME
2024 2023
£    £   
Shares in group undertakings 36 31
Interest from subsidiary loan 4,826 4,439
4,862 4,470

3. GRANTS PAYABLE
2024 2023
£    £   
Other charitable activities 60,000 -


4. OTHER
2024 2023
£    £   
Support costs 2,045 2,084


5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.


6. FIXED ASSET INVESTMENTS
Shares in
group Listed
undertakings investments Totals
£    £    £   
MARKET VALUE
At 1 October 2023 508,867 551 509,418
Revaluations 2,383 179 2,562
At 30 September 2024 511,250 730 511,980
NET BOOK VALUE
At 30 September 2024 511,250 730 511,980
At 30 September 2023 508,867 551 509,418

There were no investment assets outside the UK.

TZEDOKOH LTD

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30 September 2024 is represented by:

Shares in
group Listed
undertakings investments Totals
£    £    £   
Valuation in 2024 2,383 179 2,562
Cost 508,867 551 509,418
511,250 730 511,980

Included in fixed asset investment is an amount of £511,250 (2023: £508,867) which is the net book value of Deepsound Properties Limited, a wholly owned subsidiary of Tzedokoh Ltd.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income 12 -

8. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Interest bearing loan 55,000 65,000

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 12 13
Accruals and deferred income 1,801 1,801
1,813 1,814

10. RELATED PARTY DISCLOSURES

An amount of £55,000 (2023: £65,000) (unsecured) was owed by Deepsound Properties Ltd (the company's wholly-owned subsidiary) at the year end on which interest is charged at 3% above the base rate. This loan is repayable by mutual consent. During the year interest of £4,825 (2023: £4,439) was received in respect of this loan.