Caseware UK (AP4) 2024.0.164 2024.0.164 Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2778 0 false 2024-06-01 No description of principal activity 0 2025-05-31 14120099 2024-06-01 2025-05-31 14120099 2023-06-01 2024-05-31 14120099 2025-05-31 14120099 2024-05-31 14120099 2024-06-01 14120099 2023-06-01 14120099 c:RegisteredOffice 2024-06-01 2025-05-31 14120099 d:CurrentFinancialInstruments 2025-05-31 14120099 d:CurrentFinancialInstruments 2024-05-31 14120099 c:FRS102 2024-06-01 2025-05-31 14120099 c:IndependentExaminationCharity 2024-06-01 2025-05-31 14120099 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14120099 b:Trustee1 2024-06-01 2025-05-31 14120099 b:Trustee2 2024-06-01 2025-05-31 14120099 b:Trustee3 2024-06-01 2025-05-31 14120099 b:UnrestrictedFundsGeneral 2024-06-01 2025-05-31 14120099 b:UnrestrictedFundsGeneral 2025-05-31 14120099 b:UnrestrictedFundsGeneral 2024-05-31 14120099 b:TotalUnrestrictedFunds 2025-05-31 14120099 b:TotalUnrestrictedFunds 2024-05-31 14120099 c:FullAccounts 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 14120099 Charity number: 1214551 BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Unaudited Trustees' report and financial statements For the Year Ended 31 May 2025
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Contents
| Page
Reference and administrative details of the Company, its Trustees and advisers | 1
Trustees' report | 2 - 3
Independent examiner's report | 4
Statement of financial activities | 5
Income and expenditure account | 6
Balance sheet | 7
Notes to the financial statements | 8 - 11
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Reference and administrative details of the Company, its Trustees and advisers For the Year Ended 31 May 2025
Trustees | Ephraim Feldman
| Baruch Geldzahler
| Eliezer Waltzer
Company registered number | 14120099
Charity registered number | 1214551
Registered office | 89 Stamford Hill London N16 5TP
Page 1
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Trustees' report For the Year Ended 31 May 2025 The Trustees present their annual report together with the financial statements of the Beis Viznitz UK Limited for the 1 June 2024 to 31 May 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted. Objectives and activities l Policies and objectives The charity supports the advancement of religion by running a synagogue, and a youth club. 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)'. Achievements and performance l Main achievements of the Company The charity was able to raise runds to support the running of the synagogue, youth activities esecially during weekends and holidays, and supporting the community with grants and food vouchers. Financial review l Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. Structure, governance and management l Constitution BEIS VIZNITZ UK LIMITED is registered as a company limited by guarantee and governed by its articles of association. l Methods of appointment or election of Trustees The management of the Company is the responsibility of the Directors/ Trustees who are elected and co-opted under the articles of association. Page 2
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Statement of Trustees' responsibilities The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: ∙select suitable accounting policies and then apply them consistently; ∙observe the methods and principles of the Charities SORP (FRS 102); ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on their behalf by:
Ephraim Feldman |
Date: 24 December 2025 |
Page 3
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Independent examiner's report For the Year Ended 31 May 2025
Independent examiner's report to the Trustees of BEIS VIZNITZ UK LIMITED ('the Company')
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 May 2025.
Responsibilities and basis of report
As the Trustees of the Company (and 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 the Company's accounts 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. This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report. Signed: Dated: 24 December 2025 Esther Royde FCCA 123 Stamford Hill, London E5 9AB Page 4
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Statement of financial activities For the Year Ended 31 May 2025
|  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
| Note | £ | £ | £
Income from: |  |  |  |
Donations and legacies | 3 | 84,473 | 84,473 | 85,207
Total income |  | 84,473 | 84,473 | 85,207
Expenditure on: |  |  |  |
Charitable activities | 4 | 82,971 | 82,971 | 83,958
Total expenditure |  | 82,971 | 82,971 | 83,958
Net movement in funds |  | 1,502 | 1,502 | 1,249
Reconciliation of funds: |  |  |  |
Total funds brought forward |  | 1,389 | 1,389 | 140
Net movement in funds |  | 1,502 | 1,502 | 1,249
Total funds carried forward |  | 2,891 | 2,891 | 1,389
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 11 form part of these financial statements.
Page 5
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Summary income and expenditure account For the Year Ended 31 May 2025
|  | Total funds | Total funds
| Note | 2025 £ | 2024 £
Gross income in the reporting period | 3 | 84,473 | 85,207
Less: Total expenditure | 4 | (82,971) | (83,958)
Net income for the reporting period |  | 1,502 | 1,249
Page 6
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Registered number: 14120099 Balance sheet As at 31 May 2025
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 14,397 |  | 1,389 |
|  | 14,397 |  | 1,389 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (11,506) |  | - |
Net current assets |  |  | 2,891 |  | 1,389
Total assets less current liabilities |  |  | 2,891 |  | 1,389
Total net assets |  |  | 2,891 |  | 1,389
Charity funds |  |  |  |  |
Unrestricted funds | 7 |  | 2,891 |  | 1,389
Total funds |  |  | 2,891 |  | 1,389
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Ephraim Feldman |
Date: 24 December 2025 |
The notes on pages 8 to 11 form part of these financial statements.
Page 7
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 May 2025
1. | General information
Beis Viznitz Ltd is a registered charity number 1214551 and a company limited by guarantee registered in England and Wales. The address of the registered office is given on the Information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. BEIS VIZNITZ UK LIMITED meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
| 2.2 | Income
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
| 2.3 | Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. Page 8
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 May 2025 2.Accounting policies (continued)
| 2.4 | Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
| 2.5 | Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
| 2.6 | Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
| 3. | Income from donations and legacies
|  |  | Unrestricted funds 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Donations | 73,073 | 73,073 | 85,207
| Grants | 11,400 | 11,400 | -
|  | 84,473 | 84,473 | 85,207
Page 9
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 May 2025
| 4. | Analysis of expenditure by activities
|  |  | Activities undertaken directly 2025 | Total funds 2025 | Total funds 2024
|  |  | £ | £ | £
| Synagogue costs | 82,971 | 82,971 | 83,958
Page 10
BEIS VIZNITZ UK LIMITED (A company limited by guarantee) Notes to the financial statements For the Year Ended 31 May 2025
5. | Trustees' remuneration and expenses
| During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
| During the year ended 31 May 2025, no Trustee expenses have been incurred (2024 - £NIL).
6. | Creditors: Amounts falling due within one year
|  | 2025 | 2024
|  | £ | £
| Other creditors | 11,506 | -
| 7. | Statement of funds
|  | Statement of funds - current year
|  |  | Balance at 1 June 2024 £ | Income £ | Expenditure £ | Balance at 31 May 2025 £
|  | Unrestricted funds |  |  |  |
| General Funds | 1,389 | 84,473 | (82,971) | 2,891
Page 11