Shaarei Torah Company accounts

COMPANY REGISTRATION NUMBER: 6815729

Shaarei Torah

Unaudited Financial Statements

31 March 2025

Shaarei Torah

Financial Statements

Year ended 31 March 2025

Contents	Page

Officers and professional advisers	1

Director's report	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	6

The following pages do not form part of the financial statements

Accountants report to the director on the preparation of the unaudited statutory financial statements	11

Shaarei Torah

Officers and Professional Advisers

Director	Y Mantel

Company secretary	Y Mantel

Registered office	38 - 40 Upper Park Road
	Salford
	M7 4GZ

Accountants	Haffner Hoff Ltd
	Accountants
	2nd Floor - Parkgates
	Bury New Road
	Prestwich
	Manchester
	M25 0TL

Bankers	Lloyds Plc
	King Street
	Manchester
	M1

Shaarei Torah

Director's Report

Year ended 31 March 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 March 2025 .

Director

The director who served the company during the year was as follows:

Y Mantel

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 26 December 2025 and signed on behalf of the board by:

Y Mantel	Y Mantel
Director	Company Secretary

Registered office:

38 - 40 Upper Park Road

Salford

M7 4GZ

Shaarei Torah

Statement of Income and Retained Earnings

Year ended 31 March 2025

	2025	2024
Note	£	£
Turnover	1,346,399	1,212,776

	------------	------------
Gross profit	1,346,399	1,212,776

Administrative expenses	1,454,936	1,264,646
Other operating income	102,453	111,425
	------------	------------
Operating (loss)/profit	( 6,084)	59,555

Other interest receivable and similar income		1	1
		------------	------------
(Loss)/profit before taxation	5	( 6,083)	59,556

Tax on (loss)/profit	–	–
	-------	--------
(Loss)/profit for the financial year and total comprehensive income	( 6,083)	59,556
	-------	--------

Retained earnings/(losses) at the start of the year	13,066	( 46,490)
	--------	--------
Retained earnings at the end of the year	6,983	13,066
	--------	--------

All the activities of the company are from continuing operations.

Shaarei Torah

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		25,430	27,746

Current assets

Debtors	7	30,897	22,508
Cash at bank and in hand		64,025	66,440
		--------	--------
		94,922	88,948

Creditors: amounts falling due within one year	8	111,700		91,959
		---------		--------
Net current liabilities			16,778	3,011
			--------	--------
Total assets less current liabilities			8,652	24,735

Creditors: amounts falling due after more than one year	9	1,667	11,667
		-------	--------
Net assets		6,985	13,068
		-------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	6,983	13,066
	-------	--------
Shareholders funds	6,985	13,068
	-------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Shaarei Torah

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 26 December 2025 , and are signed on behalf of the board by:

Y Mantel
Director

Company registration number: 6815729

Shaarei Torah

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 38 - 40 Upper Park Road, Salford, M7 4GZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents amounts receivable from voluntary contributions, donations and sundry other income. The directors consider that only one class of business is conducted and the only geographical market supplied is the United Kingdom.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures & fittings	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 38 (2024: 37 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	6,357	6,937
	-------	-------

6. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 April 2024	262,075	262,075
Additions	4,041	4,041
	---------	---------
At 31 March 2025	266,116	266,116
	---------	---------
Depreciation
At 1 April 2024	234,329	234,329
Charge for the year	6,357	6,357
	---------	---------
At 31 March 2025	240,686	240,686
	---------	---------
Carrying amount
At 31 March 2025	25,430	25,430
	---------	---------
At 31 March 2024	27,746	27,746
	---------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	19,792	8,814
Other debtors	11,105	13,694
	--------	--------
	30,897	22,508
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	52,299	66,569
Social security and other taxes	2,953	2,056
Net Wages	24,042	–
Other creditors	22,406	13,334
	---------	--------
	111,700	91,959
	---------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,667	11,667
	-------	--------

10. Related party transactions

The company was under the control of the sole director throughout the current year. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.

Shaarei Torah

Management Information

Year ended 31 March 2025

The following pages do not form part of the financial statements.

Shaarei Torah

Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Shaarei Torah

Year ended 31 March 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 March 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Haffner Hoff Ltd Accountants

2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL

26 December 2025