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REGISTERED COMPANY NUMBER: 07780641 (England and Wales)
REGISTERED CHARITY NUMBER: 1145061















REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

JASTER LTD

JASTER LTD






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Reference and Administrative Details 1

Report of the Trustees 2 to 3

Statement of Trustees' Responsibilities 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Statement of Financial Position 7 to 8

Notes to the Financial Statements 9 to 13

JASTER LTD

REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 30 SEPTEMBER 2024



TRUSTEES M Rothbart
J Rothbart
A Rothbart
E Reich
Mrs A Reich


REGISTERED OFFICE 115 Craven Park Road
South Tottenham
London
N15 6BL


REGISTERED COMPANY
NUMBER
07780641 (England and Wales)


REGISTERED CHARITY
NUMBER
1145061


INDEPENDENT EXAMINER Venitt and Greaves
Chartered Accountants
115 Craven Park Road
South Tottenham
London
N15 6BL

JASTER LTD (REGISTERED NUMBER: 07780641)

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 objectives of the charity are:

To assist and promote the advancement and furtherance of the jewish religion and jewish religious education.

To alleviate poverty among the jewish community throughout the world and to undertake other charitable activities that the trustees may from time to time determine.

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

The charity was set up to support the activities of religious Jewish organizations especially in the field of education. The trustees identify institutions and organizations which meet its criteria and regularly support a number of these institutions and organizations, which themselves are growing not only in England but also worldwide.

The charity is also supportive of organizations which are solely committed to the relief of poverty. Such organizations assist needy Jewish families financially and also through the distribution of basic necessities.

Grantmaking
The charity accepts applications for grants from representatives of various charities, which are reviewed by the trustees on a regular basis.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity received donation totalling £67,425 [2023 - £50,321] during the year. The charity made donation to various charitable organizations totalling £164,720 [2023 - £122,660] whose objective closely aligned with the objective of Jaster.

The trustees continued their support of those organizations deemed to promote the objects of this charity.

Investment performance
The charity received rental income of £140,292 [2023 - £120,611] during the year which was utilized in meeting the charity's objective. The trustees are satisfied with the results and activities of the company for the year and do not anticipate any significant changes in the forthcoming year.

FINANCIAL REVIEW
Principal funding sources
The income of the charity is derived from investments and donations.

Reserves policy
It is the policy of the charity to maintain unrestricted funds, which are free reserve of the charity, at a level which the trustees think appropriate to meet ongoing commitments.

Going concern
The trustees are confident that the charity has sufficient resources at it's disposal to continue in the foreseeable future.

FUTURE PLANS
The charity plans to continue the activities outlined in the investment policy in the coming years subject to incoming resources being maintained at a satisfactory level.

JASTER LTD (REGISTERED NUMBER: 07780641)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a company limited by guarantee and as such, its governing documents are its Memorandum and Articles of Association.

Recruitment and appointment of new trustees
As set out in the Articles of Association the number of trustees shall be not less than three and not more than ten in number.

It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will apply suitable recruitment and training procedures.

The quorum for the transaction of the business of the trustees may be fixed by the trustees but shall not be less than the majority of their number or two trustees, whichever is the greater.

None of the trustees have any beneficial interest in the charity.

Related parties
Related party transactions, balances and events are disclosed in related party note wherever necessary.

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.

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





M Rothbart - Trustee

JASTER LTD

STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees (who are also the directors of Jaster Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
JASTER LTD

Independent examiner's report to the trustees of Jaster Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 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.








M. A. VENITT A. C. A

Venitt and Greaves
Chartered Accountants
115 Craven Park Road
South Tottenham
London
N15 6BL

24 June 2025

JASTER LTD

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

30.9.24 30.9.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 67,423 50,321

Investment income 2 140,292 120,611
Total 207,715 170,932

EXPENDITURE ON
Raising funds 3 39,317 45,460

Charitable activities
Charitable 164,720 122,660

Other 1,708 1,913
Total 205,745 170,033

NET INCOME 1,970 899


RECONCILIATION OF FUNDS
Total funds brought forward 1,648,972 1,648,073

TOTAL FUNDS CARRIED FORWARD 1,650,942 1,648,972

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

JASTER LTD (REGISTERED NUMBER: 07780641)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

30.9.24 30.9.23
Total Total
funds funds
Notes £    £   
FIXED ASSETS
Investment property 7 1,695,079 1,639,989

CURRENT ASSETS
Debtors 8 1,413 6,347
Cash at bank 12,415 5,369
13,828 11,716

CREDITORS
Amounts falling due within one year 9 (57,965 ) (2,733 )

NET CURRENT ASSETS (44,137 ) 8,983

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,650,942

1,648,972

NET ASSETS 1,650,942 1,648,972
FUNDS 10
Unrestricted funds 1,650,942 1,648,972
TOTAL FUNDS 1,650,942 1,648,972

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.


JASTER LTD (REGISTERED NUMBER: 07780641)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 and authorized for issue by the Board of Trustees and authorised for issue on 24 June 2025 and were signed on its behalf by:





M Rothbart - Trustee





J Rothbart - Trustee

JASTER 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.

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

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.


JASTER LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. INVESTMENT INCOME
30.9.24 30.9.23
£    £   
Rents received 140,292 120,611

3. RAISING FUNDS

Investment management costs
30.9.24 30.9.23
£    £   
Property repairs 4,594 10,462
Rates and water 5,180 4,300
Insurance 3,689 3,687
Light and heat 15,814 18,652
Ground rent and service charge 9,320 3,735
Legal and professional fees 720 2,894
Letting fees - 1,730
39,317 45,460

4. SUPPORT COSTS
Governance
Management Finance costs Totals
£    £    £    £   
Other resources expended 220 60 1,428 1,708

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. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 50,321

Investment income 120,611
Total 170,932

EXPENDITURE ON
Raising funds 45,460

Charitable activities
Charitable 122,660


JASTER LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   
Other 1,913
Total 170,033

NET INCOME 899


RECONCILIATION OF FUNDS
Total funds brought forward 1,648,073

TOTAL FUNDS CARRIED FORWARD 1,648,972

7. INVESTMENT PROPERTY
£   
FAIR VALUE
At 1 October 2023 1,639,989
Additions 55,090
At 30 September 2024 1,695,079
NET BOOK VALUE
At 30 September 2024 1,695,079
At 30 September 2023 1,639,989

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors - 4,009
Other debtors 1,413 1,413
Prepayments - 925
1,413 6,347


JASTER LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Deposit payable 1,414 1,413
Loan creditors 55,231 -
Accrued expenses 1,320 1,320
57,965 2,733

10. MOVEMENT IN FUNDS
Net
At movement At
1.10.23 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 1,648,972 1,970 1,650,942

TOTAL FUNDS 1,648,972 1,970 1,650,942

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 207,715 (205,745 ) 1,970

TOTAL FUNDS 207,715 (205,745 ) 1,970


Comparatives for movement in funds

Net
At movement At
1.10.22 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 1,648,073 899 1,648,972

TOTAL FUNDS 1,648,073 899 1,648,972

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 170,932 (170,033 ) 899

TOTAL FUNDS 170,932 (170,033 ) 899

JASTER LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10. MOVEMENT IN FUNDS - continued

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

Net
At movement At
1.10.22 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 1,648,073 2,869 1,650,942

TOTAL FUNDS 1,648,073 2,869 1,650,942

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 378,647 (375,778 ) 2,869

TOTAL FUNDS 378,647 (375,778 ) 2,869

11. RELATED PARTY DISCLOSURES

During the year, there were following related party transactions that require disclosure.

1. Donations totalling £57,425 [2023 - £43,600] were received from entities where one of the trustees was also a director.

2. Donations totalling £2,500 [2023 - £4,500] were received from charities where one of the trustees was also a trustee.