Anleydale Limited - Charities report

REGISTERED COMPANY NUMBER: 01422133 (England and Wales)

REGISTERED CHARITY NUMBER: 277951

ANLEYDALE LIMITED

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Reference and Administrative Details

1

Report of the Trustees

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

11

TRUSTEES

J Hirschler

J Perelman

R Hirschler

COMPANY SECRETARY

C R Hirschler

REGISTERED OFFICE

First Floor

94 Stamford Hill

London

N16 6XS

REGISTERED COMPANY
NUMBER

01422133 (England and Wales)

REGISTERED CHARITY
NUMBER

277951

INDEPENDENT EXAMINER

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

BANKERS

Barclays

1 Churchill Place

London

E14 5HP

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 March 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).

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

Objects

The objects of the charity are the advancement of religion in accordance with Orthodox Jewish Faith, the relief of poverty and such other purposes as are recognised by English Law as charitable. The charity is grantmaking.

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 and in planning future activities, and setting the grant making policy for the year.

Review of activities and achievements

The trustee is satisfied with the results of the year. Donation and investment income fell substantially The trustees reduced grantmaking leaving a surplus for the year.

FINANCIAL REVIEW

Reserves policy

The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities

of the charity. Reserves at the year end were £204,950 ( 2024 - £199,907).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted as limited company and is governed by its Memorandum and Articles of Association dated 27 May 1979.

Organisational structure

The power to appoint new trustees is vested in the continuing board. New trustees are appointed based on personal competence, specialist skills and experience They are inducted into the working of the charity by the current board and are given, in the view of the board, sufficient training to understand the nature of the charity and its working. They are also encouraged to read the Charity Commission's various publications on trustees.

Risk review

The trustee has confirmed that there are no major risks to which the charity is exposed.

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 24 December 2025 and signed on its behalf by:

J Hirschler - Trustee

Independent examiner's report to the trustees of Anleydale Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 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.

E Meyer FCA BSc

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

24 December 2025

2025

2024

Unrestricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

7,610

-

Investment income

3

11,570

-

Total

19,180

-

EXPENDITURE ON

Raising funds

4

1,970

-

Charitable activities

Charitable activites

10,367

-

Support

1,800

-

Total

14,137

-

NET INCOME

5,043

-

RECONCILIATION OF FUNDS

Total funds brought forward

199,907

-

TOTAL FUNDS CARRIED FORWARD

204,950

-

2025

2024

Total

funds

Notes

£

FIXED ASSETS

Investments

9

2

-

Investment property

10

110,468

-

110,470

-

CURRENT ASSETS

Debtors

11

66,345

-

Cash at bank

31,566

-

97,911

-

CREDITORS

Amounts falling due within one year

12

(3,431

)

-

NET CURRENT ASSETS

94,480

-

TOTAL ASSETS LESS CURRENT
LIABILITIES

204,950

-

NET ASSETS

204,950

-

FUNDS

14

Unrestricted funds:

General fund

124,950

-

Revaluation Reserve

80,000

-

204,950

-

TOTAL FUNDS

204,950

-

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 December 2025 and were signed on its behalf by:

J Hirschler - Trustee

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.

Preparation of consolidated financial statements

The financial statements contain information about Anleydale Limited as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

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.

Going concern

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

2.	JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumptions are reviewed on an ongoing basis.

The valuation of investment properties is inherently subjective, depending on many factors, including the individual nature of each property, its location and expected future net rental values, market yields and comparable market transactions. Therefore, the valuations are subject to a degree of uncertainty and are made on the basis of assumptions which may not prove to be accurate, particularly in periods of difficult market or economic conditions.

3.	INVESTMENT INCOME

2025

2024

Unrestricted

Total

funds

£

Rents received

8,100

-

Deposit account interest

216

-

Loan interest received

3,254

-

11,570

-

4.	RAISING FUNDS

Investment management costs

2025

2024

Unrestricted

Total

funds

£

Insurance

1,185

-

Property repairs

785

-

1,970

-

5.	GRANTS PAYABLE

2025

2024

£

Charitable activites

10,000

-

The total grants paid to institutions during the year was as follows:

2025

2024

£

Relief of poverty

10,000

-

All donations were made to Vaad Harabonm.

6.	SUPPORT COSTS

Governance

Finance

costs

Totals

£

Charitable activites

-

367

Support

153

1,647

1,800

153

2,014

2,167

Support costs, included in the above, are as follows:

2025

2024

Charitable

Total

activites

Support

activities

£

Bank charges

-

153

-

Independent examiner's fee

-

540

-

Independent examiner's other fees

-

540

-

General expenses

367

567

934

-

367

1,800

2,167

-

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8.	AVERAGE NUMBER OF STAFF

The average number of staff in the year was Nil (20243 -Nil)

9.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

MARKET VALUE

At 1 April 2024 and 31 March 2025

2

NET BOOK VALUE

At 31 March 2025

2

At 31 March 2024

2

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Kinstene Co Ltd

Registered office: First Floor,94 Stamford Hill London N16 6XS

Nature of business: Property Investment

%

Class of share:

holding

Ordinary

100

31.3.25

31.3.24

£

Aggregate capital and reserves

412,878

420,370

(Loss)/profit for the year

(7,492

)

11,214

10.	INVESTMENT PROPERTY

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

110,468

NET BOOK VALUE

At 31 March 2025

110,468

At 31 March 2024

110,468

The investments property was valued by the trustees taking into account properties of this nature in the similar locations.

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

66,345

-

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other loans (see note 13)

126

-

Other creditors

2,225

-

Accruals and deferred income

1,080

-

3,431

-

13.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year on demand:

Trustee's Loan Account

126

-

14.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

Unrestricted funds

General fund

119,907

5,043

124,950

Revaluation Reserve

80,000

-

80,000

199,907

5,043

204,950

TOTAL FUNDS

199,907

5,043

204,950

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

19,180

(14,137

)

5,043

TOTAL FUNDS

19,180

(14,137

)

5,043

15.	RELATED PARTY DISCLOSURES

The charity received from its subsidiary: donations of £12,160 (2024 - £6,630), loan interest £3,254 (2024 - £2,909) and a dividend of £Nil (2024 - £10,000). The amount due from the subsidiary at the balance sheet date was £66,345 (2024: £71,091).