IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.3.24 28.2.25 28.2.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09435786 2024-02-29 09435786 2025-02-28 09435786 2024-03-01 2025-02-28 09435786 2023-02-28 09435786 2023-03-01 2024-02-29 09435786 2024-02-29 09435786 ns0:CharitableCompanyLimitedByGuarantee 2024-03-01 2025-02-28 09435786 ns15:PoundSterling 2024-03-01 2025-02-28 09435786 ns11:FRS102 2024-03-01 2025-02-28 09435786 ns11:IndependentExaminationCharity 2024-03-01 2025-02-28 09435786 ns11:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09435786 ns11:FullAccounts 2024-03-01 2025-02-28 09435786 ns11:CharitiesSORP 2024-03-01 2025-02-28 09435786 ns16:EnglandWales 2024-03-01 2025-02-28 09435786 ns11:RegisteredOffice 2024-03-01 2025-02-28 09435786 ns0:Trustee1 2024-03-01 2025-02-28 09435786 ns0:Trustee2 2024-03-01 2025-02-28 09435786 ns0:Activity8 2024-03-01 2025-02-28 09435786 ns0:Activity8 2023-03-01 2024-02-29 09435786 ns10:WithinOneYear 2025-02-28 09435786 ns10:WithinOneYear 2024-02-29 09435786 ns0:TotalUnrestrictedFunds 2025-02-28 09435786 2 2024-03-01 2025-02-28

REGISTERED COMPANY NUMBER: 09435786 (England and Wales)

REGISTERED CHARITY NUMBER: 1168583

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Chasdei Gavriel Ltd

Chasdei Gavriel Ltd

Contents of the Financial Statements

for the Year Ended 28 February 2025

| Page |

Report of the Trustees | 1 |  | to |  | 2

Independent Examiner's Report | 3 |

Statement of Financial Activities | 4 |

Balance Sheet | 5 |

Notes to the Financial Statements | 6 |  | to |  | 8

Chasdei Gavriel Ltd (Registered number: 09435786)

Report of the Trustees

for the Year Ended 28 February 2025

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 28 February 2025. 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 charity was formed for the advancement of religion in accordance with the orthodox Jewish faith, and the relief of poverty.

The charity uses its funds for general education, and relief of poverty.

Significant activities

In relation to the charity's activities there were no significant activities undertaken during the period.

Public benefit

The trustees confirm their compliance with the duty to have regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives in planning future activities.

Grantmaking

Grants are made to charitable institutions and organisations which accord with objects of the Charity.

Volunteers

During the period, the charity did not have any volunteers to help with the objective of the Charity.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The trustees consider that the performance of the charity this year has been most satisfactory. Substantial funds have been granted to institutions during the period from contributions received from donors.

The Statement of Financial Activities shows a net deficit of £1,441 after making total grants of £42,415 and the reserves stand at a deficit of £2,254.

Internal and external factors

The trustees have made a full assessment of the internal and external factors that may affect these financial statements and do not deem any factors material enough to have an impact.

FINANCIAL REVIEW

Reserves policy

The charity does not maintain a reserve policy, as reserves are distributed when they become available, at the trustees' discretion. The presemt level of funding is adequate to support the continuation of its objects and the trustees consider the financial position of the charity to be satisfactory.

FUTURE PLANS

There are no significant future developments to report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005. The company was formed on 12 February 2015. The charity is managed and controlled by the directors who are the trustees, who meet regularly.

Chasdei Gavriel Ltd (Registered number: 09435786)

Report of the Trustees

for the Year Ended 28 February 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

It is not the intention 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.

Organisational structure

The Chief Executive of the charity is Mr A Shalom, to whom day to day management of the charity has been delegated.

The entire board meets on a regular basis, at least quarterly, or more if required.

Wider network

At present Chasdei Gavriel Ltd does not consider itself part of a wider network.

Risk management

The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures mitigate any perceived risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09435786 (England and Wales)

Registered Charity number

1168583

Registered office

5 North End Road

London

NW11 7RJ

Trustees

A Shalom

F Martin

Independent Examiner

A Heller FCA

Martin + Heller

Chartered Accountants

and Registered Auditor

5 North End Road

London

NW11 7RJ

Approved by order of the board of trustees on 2 December 2025 and signed on its behalf by:

A Shalom - Trustee

Independent Examiner's Report to the Trustees of

Chasdei Gavriel Ltd

Independent examiner's report to the trustees of Chasdei Gavriel Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 2025.

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.

A Heller FCA

Martin + Heller

Chartered Accountants

and Registered Auditor

5 North End Road

London

NW11 7RJ

Date: .............................................

Chasdei Gavriel Ltd

Statement of Financial Activities

for the Year Ended 28 February 2025

28.2.25 | 29.2.24 |

Unrestricted |  |

fund | Total funds |

| Notes | £ | £

INCOME AND ENDOWMENTS FROM

Donations and legacies | 43,950 |  | 39,000 |

Investment income | 2 | 24 |  | 2 |

Total | 43,974 |  | 39,002 |

EXPENDITURE ON

Charitable activities

Donations | 42,415 |  | 38,720 |

Other | 3,000 |  | 3,000 |

Total | 45,415 |  | 41,720 |

NET INCOME/(EXPENDITURE) | (1,441 | ) | (2,718 | )

RECONCILIATION OF FUNDS

Total funds brought forward | (813 | ) | 1,905 |

TOTAL FUNDS CARRIED FORWARD | (2,254 | ) | (813 | )

Chasdei Gavriel Ltd (Registered number: 09435786)

Balance Sheet

28 February 2025

28.2.25 | 29.2.24 |

Unrestricted |  |

fund | Total funds |

| Notes | £ | £

CURRENT ASSETS |

Cash at bank | 746 |  | 2,187 |

CREDITORS |

Amounts falling due within one year | 5 | (3,000 | ) | (3,000 | )

NET CURRENT ASSETS/(LIABILITIES) | (2,254 | ) | (813 | )

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,254 | ) | (813 | )

NET ASSETS/(LIABILITIES) | (2,254 | ) | (813 | )

FUNDS

Unrestricted funds | (2,254 | ) | (813 | )

TOTAL FUNDS | (2,254 | ) | (813 | )

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 2 December 2025 and were signed on its behalf by:

A Shalom - Trustee

Chasdei Gavriel Ltd

Notes to the Financial Statements

for the Year Ended 28 February 2025

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.

| 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.

2. | INVESTMENT INCOME

28.2.25 | 29.2.24 |

| £ | £

| HMRC repayment interest | 24 |  | 2 |  |

Chasdei Gavriel Ltd

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

3. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the year ended 29 February 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 28 February 2025 nor for the year ended 29 February 2024.

4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted |

fund |

| £

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 39,000 |

| Investment income | 2 |

| Total | 39,002 |

| EXPENDITURE ON

| Charitable activities

| Donations | 38,720 |

| Other | 3,000 |

| Total | 41,720 |

| NET INCOME/(EXPENDITURE) | (2,718 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 1,905 |

| TOTAL FUNDS CARRIED FORWARD | (813 | )

Chasdei Gavriel Ltd

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25 | 29.2.24 |

| £ | £

| Accrued expenses | 3,000 |  | 3,000 |  |

6. | RELATED PARTY DISCLOSURES

| During the year, A.Shalom a trustee of Chasdei Gavriel Ltd donated £34,200 (2024: £39,000).