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REGISTERED COMPANY NUMBER: 07330341 (England and Wales)
REGISTERED CHARITY NUMBER: 1138167



















EZER BEKOVOID LIMITED
(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

EZER BEKOVOID LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Reference and Administrative Details 1

Report of the Trustees 2 to 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Cash Flow Statement 7

Notes to the Cash Flow Statement 8

Notes to the Financial Statements 9 to 14

EZER BEKOVOID LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 OCTOBER 2024



TRUSTEES A Langberg
J A Ost
J Teitelbaum
B Goldstein


REGISTERED OFFICE 6 Grosvenor Way
London
E5 9ND


REGISTERED COMPANY
NUMBER
07330341 (England and Wales)


REGISTERED CHARITY
NUMBER
1138167


BANKERS United Mizrahi Tefahot Bank Ltd
30 Old Broad Street
London
EC2N 1HQ

EZER BEKOVOID LIMITED (REGISTERED NUMBER: 07330341)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OCTOBER 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 October 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).

Reference and administrative information
Reference and administrative information is shown on page 1 of the financial statements and forms part of this report.

OBJECTIVES AND ACTIVITIES
Objectives and aims for public benefit
The objects of the charity are the advancement of the Orthodox Jewish Faith, advancement of education, relief of poverty and such other purposes as are recognised by English Law as charitable.

The trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives. The charity carries out its objects by grantmaking.

Grant making policy
All applications to the charity for grants are considered carefully by the trustees at regular meetings. On most occasions, if the trustees feel that the application meets their approval in principle, they will meet applicants face to face and discuss with them details of the application. The trustees usually then have a further meeting before making a decision as to whether assistance should be granted, and if so, to what level. All grants must be approved by the unanimous agreement of the Trustees.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity receives its income from donations. There was a 48% increase in donations although the trustees reduced grantmaking by 18%. The main grant recipients were the Keser Malchus Girls' School and Bachatzros Kodshecho Boys' School. Grants were also provided to individuals who found themselves in particular financial hardship.

FINANCIAL REVIEW
Reserves policy
The trustees do not seek to maintain significant levels of reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end were £431,400 (2023 - £724,785).

FUTURE PLANS
The trustees anticipate that the charity will continue on a similar basis in the foreseeable future subject to satisfactory income and there are no plans for any major changes.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is constituted as a limited company and is governed by its Memorandum and Articles of Association dated 29 July 2010.

Organisational structure
The day to day affairs of the charity are administered by the trustees. The power to appoint new trustees is vested in the trustees. It is not the intention of the trustees of the charity to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures.

Risk management
The trustees have reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them.


EZER BEKOVOID LIMITED (REGISTERED NUMBER: 07330341)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OCTOBER 2024

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 31 August 2025 and signed on its behalf by:





J Teitelbaum - Trustee

EZER BEKOVOID LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 OCTOBER 2024

2024 2023
Unrestricted Total
funds funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 925,141 1,757,447

Investment income 3 - 46
Total 925,141 1,757,493

EXPENDITURE ON
Raising funds 4 1,702 8,151

Charitable activities 5
Grantmaking 1,192,745 1,006,326
Support 24,079 39,585
Total 1,218,526 1,054,062

NET INCOME/(EXPENDITURE) (293,385 ) 703,431


RECONCILIATION OF FUNDS
Total funds brought forward 724,785 21,354

TOTAL FUNDS CARRIED FORWARD 431,400 724,785

CONTINUING OPERATIONS
The statement of financial activities includes all gains and losses arising in the year.

All income and expenditure has arisen from continuing activities.

EZER BEKOVOID LIMITED (REGISTERED NUMBER: 07330341)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Total Total
funds funds
Notes £    £   
CURRENT ASSETS
Debtors 11 3,914,115 3,914,115
Cash at bank 34,989 44,546
3,949,104 3,958,661

CREDITORS
Amounts falling due within one year 12 (987,419 ) (837,878 )

NET CURRENT ASSETS 2,961,685 3,120,783

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,961,685

3,120,783

CREDITORS
Amounts falling due after more than one year 13 (2,530,285 ) (2,395,998 )

NET ASSETS/(LIABILITIES) 431,400 724,785
FUNDS 15
Unrestricted funds:
General fund 431,400 724,785
TOTAL FUNDS 431,400 724,785

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.


EZER BEKOVOID LIMITED (REGISTERED NUMBER: 07330341)

BALANCE SHEET - continued
31 OCTOBER 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 31 August 2025 and were signed on its behalf by:





J Teitelbaum - Trustee

EZER BEKOVOID LIMITED

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 OCTOBER 2024

2024 2023
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 8,532 19,096
Interest paid (18,018 ) (29,377 )
Net cash used in operating activities (9,486 ) (10,281 )

Cash flows from investing activities
Interest received - 46
Net cash provided by investing activities - 46

Change in cash and cash equivalents
in the reporting period

(9,486

)

(10,235

)
Cash and cash equivalents at the
beginning of the reporting period

2

40,041

50,276
Cash and cash equivalents at the end
of the reporting period

2

30,555

40,041

EZER BEKOVOID LIMITED

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 OCTOBER 2024

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024 2023
£    £   
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)

(293,385

)

703,431
Adjustments for:
Interest received - (46 )
Interest paid 18,018 29,377
Increase in debtors - (810,000 )
Increase in creditors 283,899 96,334
Net cash provided by operations 8,532 19,096

2. ANALYSIS OF CASH AND CASH EQUIVALENTS
2024 2023
£    £   
Notice deposits (less than 3 months) 34,989 44,546
Overdrafts included in bank loans and overdrafts falling due within one
year

(4,434

)

(4,505

)
Total cash and cash equivalents 30,555 40,041



3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.11.23 Cash flow At 31.10.24
£    £    £   
Net cash
Cash at bank 44,546 (9,557 ) 34,989
Bank overdraft (4,505 ) 71 (4,434 )
40,041 (9,486 ) 30,555
Total 40,041 (9,486 ) 30,555

EZER BEKOVOID LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 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.

Support costs are those incurred to assist the work of the charity but are not direct charitable activities.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the amount expected to be received or paid and not discounted.


Going Concern
There are no material uncertainties about the charity's ability to continue.


EZER BEKOVOID LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. DONATIONS AND LEGACIES
2024 2023
Unrestricted Total
funds funds
£    £   
Donations 925,141 1,757,447

3. INVESTMENT INCOME
2024 2023
Unrestricted Total
funds funds
£    £   
Deposit account interest - 46

4. RAISING FUNDS

Raising donations and legacies
2024 2023
Unrestricted Total
funds funds
£    £   
Fundraising costs 444 296
Office expenses 430 2,100
Travelling expenses - 3,671
Printing, postage and advertising 828 2,084
1,702 8,151

5. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
(see note costs (see
6) note 7) Totals
£    £    £   
Grantmaking 1,192,745 - 1,192,745
Support - 24,079 24,079
1,192,745 24,079 1,216,824

6. GRANTS PAYABLE
2024 2023
£    £   
Grantmaking 1,192,745 1,006,326
The total grants paid to institutions during the year was as follows:
2024 2023
£    £   
Advancement of education 511,270 241,077
Relief of poverty 47,025 13,380
Advancement of religion 615,620 708,051
1,173,915 962,508

EZER BEKOVOID LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

6. GRANTS PAYABLE - continued


Bechatzros Kodshecho 615,620
Keter Malchus 510,880
Amud Hatzdoko Trust 47,025
Others 390
1,173,915

The total grants paid to individuals during the year was as follows:
2024 2023
£    £   
Relief of poverty 18,830 42,740
Medical - 1,078
18,830 43,818

7. SUPPORT COSTS
Governance
Management Finance costs Totals
£    £    £    £   
Support 541 19,344 4,194 24,079

Support costs, included in the above, are as follows:
2024 2023
Total
Support activities
£    £   
Telephone 512 996
Sundries 29 7
Bank charges 1,326 1,250
Interest payable and similar charges 18,018 29,377
Auditors' remuneration - 3,480
Auditors' remuneration for non audit
work

-

3,720

Independent examiner's fee 1,920 -
Independent examiner's other fees 1,920 -
General expenses 354 755
24,079 39,585


EZER BEKOVOID LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Auditors' remuneration - 3,480
Auditors' remuneration for non audit work - 3,720

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2024 nor for the year ended 31 October 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023.


10. AVERAGE STAFF NUMBERS

The average number of staff in the year was Nil (2023 - Nil)

11. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 2,728,640 2,728,640
Amounts falling due after more than one year:
Other debtors 1,185,475 1,185,475

Aggregate amounts 3,914,115 3,914,115

Other debtors falling due after more than one year comprise secured charitable loans made to Keser Malchus, a girls' school located in Israel.


EZER BEKOVOID LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 14) 4,434 4,505
Other creditors 970,504 824,732
Accruals and deferred income 12,481 8,641
987,419 837,878

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 2,530,285 2,395,998

14. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year on demand:
Bank overdrafts 4,434 4,505

15. MOVEMENT IN FUNDS
Net
At movement At
1.11.23 in funds 31.10.24
£    £    £   
Unrestricted funds
General fund 724,785 (293,385 ) 431,400

TOTAL FUNDS 724,785 (293,385 ) 431,400

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 925,141 (1,218,526 ) (293,385 )

TOTAL FUNDS 925,141 (1,218,526 ) (293,385 )


EZER BEKOVOID LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
1.11.22 in funds 31.10.23
£    £    £   
Unrestricted funds
General fund 21,354 703,431 724,785

TOTAL FUNDS 21,354 703,431 724,785

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,757,493 (1,054,062 ) 703,431

TOTAL FUNDS 1,757,493 (1,054,062 ) 703,431

16. RELATED PARTY DISCLOSURES

Other debtors of £2,728,640 (2023 - £2,728,640), other payments of £18,018 (2023- £29,377) and other creditors amounting to £1,689,226 (2023 - £1,433,748) are due to companies of which certain trustees of this charity have significant influence.