AHAVAS CHESSED GUR LTD Charity Accounts

COMPANY REGISTRATION NUMBER: 14667948

CHARITY REGISTRATION NUMBER: 1205836

AHAVAS CHESSED GUR LTD

Company Limited by Guarantee

Unaudited Financial Statements

28 February 2025

AHAVAS CHESSED GUR LTD

Company Limited by Guarantee

Financial Statements

Year ended 28 February 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	3

Statement of financial activities (including income and expenditure account)	4

Statement of financial position	5

Notes to the financial statements	6

AHAVAS CHESSED GUR LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 28 February 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 28 February 2025 .

Reference and administrative details

Registered charity name	AHAVAS CHESSED GUR LTD

Charity registration number	1205836

Company registration number	14667948

Principal office and registered	149 KYVERDALE ROAD
office	LONDON
	N16 6PS

The trustees

	Mr D Piller
	Mr J Stobiecki
	Mr M Y Lieberman

Independent examiner	B Pawlowski MAAT
	158 Cromwell Road
	Salford
	M6 6DE

Structure, governance and management

Ahavas Chessed Gur Ltd is constituted by Memorandum and Articles of Association and is a company limited by guarantee. It was incorporated on 16 February 2023 (amended by special resolution registered at Companies House on 15 November 2023) as a company and the company number is 7220595. It was registered as a charity on 16 February 2023 with a charity number 1138243.

The Trustees in office throughout the year were Mr David Piiler, Mr Moshe Yedidya Lieberman and Mr Joshua Stobiecki. They were also the directors for the purposes of company law. All trustees give of their time freely. The Directors/Trustees are responsible for the governance of the organisation and are active in all operational aspects of strategic management. Major policy decisions are decided at full directors/trustees’ meetings. The Directors/Trustees have adopted the provisions of the Statement of of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005 in preparing the annual report and financial statements of the charity.

Objectives and activities

The Charity’s aims are the prevention or relief of poverty and the advancement of education.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

The Charity has achieved its aims by the provision of services and the giving of grants to individuals and to organisations established to support the community. The trustees are satisfied with the results for the year where the Charity's resources were expended in satisfaction of the Charity's aims.

Financial review

During the year the charity had incoming resources totalling £204,107 (2024: £30,129). With these funds the charity was able to significantly progress in furthering its charitable objects mainly through the giving of grants. The charity gave out £71,780 in grants (2024: £13,470). The charity had a net surplus of £8,029 (2024: deficit £129). This is in line with the increase in income from donations. Total unrestricted funds carried forward were £8,029 (2024: deficit £129). The trustees are satisfied that the reserves are sufficient to carry on operating in the coming year.

Reserves policy

The trustees retain reserves as necessary and where appropriate consolidate funds in order to enable the charity to meet future needs or to make more substantial grants which they feel to be appropriate. A minimum of £3,000 in reserves is always maintained.

The trustees' annual report and the strategic report were approved on 30 December 2025 and signed on behalf of the board of trustees by:

Mr D Piller

Trustee

AHAVAS CHESSED GUR LTD

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of AHAVAS CHESSED GUR LTD

Year ended 28 February 2025

I report to the trustees on my examination of the financial statements of AHAVAS CHESSED GUR LTD ('the charity') for the year ended 28 February 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements 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 financial statements 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.

B Pawlowski MAAT Independent Examiner

158 Cromwell Road Salford M6 6DE

30 December 2025

AHAVAS CHESSED GUR LTD

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 28 February 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	204,107	204,107	30,129
		---------	---------	--------
Total income		204,107	204,107	30,129
		---------	---------	--------

Expenditure

Expenditure on raising funds:

	Costs of raising donations and legacies	6	6,422	6,422	2,718
Expenditure on charitable activities		7,8	189,527	189,527	27,540
			---------	---------	--------
Total expenditure			195,949	195,949	30,258
			---------	---------	--------

	---------	---------	--------
Net income/(expenditure) and net movement in funds	8,158	8,158	( 129)
	---------	---------	--------

Reconciliation of funds

Total funds brought forward	( 129)	( 129)	–
	---------	---------	--------
Total funds carried forward	8,029	8,029	( 129)
	---------	---------	--------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

AHAVAS CHESSED GUR LTD

Company Limited by Guarantee

Statement of Financial Position

28 February 2025

	2025	2024
Note	£	£

Current assets

Cash at bank and in hand	9,469	3,921

Creditors: amounts falling due within one year	14	1,440	4,050
		-------	-------
Net current assets		8,029	( 129)
		-------	----
Total assets less current liabilities		8,029	( 129)
		-------	----
Net assets		8,029	( 129)
		-------	----

Funds of the charity

Unrestricted funds		8,029	( 129)
		-------	----
Total charity funds	15	8,029	( 129)
		-------	----

For the year ending 28 February 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 30 December 2025 , and are signed on behalf of the board by:

Mr D Piller

Trustee

AHAVAS CHESSED GUR LTD

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 28 February 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 149 KYVERDALE ROAD, LONDON, N16 6PS.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

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 income or expenditure.

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

Going concern

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. 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 cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in 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 income and expenditure. 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 the statement of financial activities, 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 under the appropriate heading in the statement of financial activities in which the initial gain was recognised. 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 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. Limited by guarantee

Ahavas Chessed Gur LTD is a registered charity and a company limited by guarantee and does not have a share capital. In the event of the charity being wound up, members are required to contribute an amount not exceeding £10.

5. Donations and legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Donations

Donations	204,107	204,107	30,129	30,129
	---------	---------	--------	--------

6. Costs of raising donations and legacies

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Costs of raising donations and legacies - Donations	6,422	6,422	2,718	2,718
	-------	-------	-------	-------

7. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Charitable activity	187,671	187,671	26,640	26,640
Support costs	1,856	1,856	900	900
	---------	---------	--------	--------
	189,527	189,527	27,540	27,540
	---------	---------	--------	--------

8. Expenditure on charitable activities by activity type

	Activities undertaken directly	Grant funding of activities	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£	£
Charitable activity	115,891	71,780	116	187,787	26,640
Governance costs	–	–	1,740	1,740	900
	---------	--------	-------	---------	--------
	115,891	71,780	1,856	189,527	27,540
	---------	--------	-------	---------	--------

9. Analysis of support costs

	Analysis of support costs	Total 2025	Total 2024
	£	£	£
General office	116	116	–
Governance costs	1,740	1,740	900
	-------	-------	----
	1,856	1,856	900
	-------	-------	----

10. Analysis of grants

	2025	2024
	£	£

Grants to institutions

Chevras Mooz Ladol	9,300	–
Feel-Think-Be	6,500	–
I Can Too	7,440	–
Shir Chessed Beis Yisroel	7,300	–
Yesamach Levav Trust	6,000	–
Yismach Moshe Community Group	6,000	–
Grants less than £5,000	20,115	11,270
	--------	--------
	62,655	11,270

Grants to individuals

Grants to individuals	9,125	2,200
	--------	--------
Total grants	71,780	13,470
	--------	--------

11. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	1,740	900
	-------	----

12. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

14. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	1,900
Accruals and deferred income	1,440	900
Other creditors	–	1,250
	-------	-------
	1,440	4,050
	-------	-------

15. Analysis of charitable funds

Unrestricted funds

	At 1 March 2024	Income	Expenditure	At 28 February 2025
	£	£	£	£
General funds	(129)	204,107	(195,949)	8,029
	----	---------	---------	-------

	At 1 March 2023	Income	Expenditure	At 29 February 2024
	£	£	£	£
General funds	–	30,129	(30,258)	(129)
	----	--------	--------	----

16. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Current assets	9,469	9,469
Creditors less than 1 year	(1,440)	(1,440)
	-------	-------
Net assets	8,029	8,029
	-------	-------

	Unrestricted Funds	Total Funds 2024
	£	£
Current assets	3,921	3,921
Creditors less than 1 year	(4,050)	(4,050)
	-------	-------
Net assets	(129)	(129)
	-------	-------