IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.5.24 30.4.25 30.4.25 FY FRS 102 Unaudited Small companies regime for accounts Full Charities SORP true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10098988 2024-04-30 10098988 2025-04-30 10098988 2024-05-01 2025-04-30 10098988 2023-04-30 10098988 2023-05-01 2024-04-30 10098988 2024-04-30 10098988 ns0:CharitableCompanyLimitedByGuarantee 2024-05-01 2025-04-30 10098988 ns15:PoundSterling 2024-05-01 2025-04-30 10098988 ns11:FRS102 2024-05-01 2025-04-30 10098988 ns11:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10098988 ns11:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10098988 ns11:FullAccounts 2024-05-01 2025-04-30 10098988 ns0:CharitiesSORP 2024-05-01 2025-04-30 10098988 ns16:EnglandWales 2024-05-01 2025-04-30 10098988 ns11:RegisteredOffice 2024-05-01 2025-04-30 10098988 ns0:Trustee2 2024-05-01 2025-04-30 10098988 ns0:Trustee3 2024-05-01 2025-04-30 10098988 ns0:Trustee1 2024-05-01 2025-04-30 10098988 ns0:Activity8 2024-05-01 2025-04-30 10098988 ns0:Activity8 2023-05-01 2024-04-30 10098988 ns10:WithinOneYear 2025-04-30 10098988 ns10:WithinOneYear 2024-04-30 10098988 ns0:TotalUnrestrictedFunds 2025-04-30 10098988 2 2024-05-01 2025-04-30

REGISTERED COMPANY NUMBER: 10098988 (England and Wales)

REGISTERED CHARITY NUMBER: 1167046

| TRUSTEES' REPORT AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| P.P.A. TRUST LIMITED |

| P.P.A. TRUST LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

| Page |

| Trustees' Report | 1 |  | to |  | 2

| Statement of Financial Activities | 3 |

| Balance Sheet | 4 |

| Notes to the Financial Statements | 5 |  | to |  | 8

| P.P.A. TRUST LIMITED (REGISTERED NUMBER: 10098988) |

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 APRIL 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 30 April 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 principal activities of the charitable company in the year under review were that of the advancement of education and religious practice in accordance with the teachings of the Orthodox Jewish faith, and the relief of poverty.

Public benefit

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aim and objectives and in planning the charity's future activities. The aims of the charitable company for the public benefit are detailed in the Objectives and Activities section of the report.

Grantmaking

Grants are made at the discretion of the trustees and in accordance with the principal objectives of the charitable company.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year the charity received £33,838 (2024: £18,437) in charitable donations. During the same period the charity paid £33,750 (2024: £15,330) in grants to institutions.

FINANCIAL REVIEW

Reserves policy

The reserves policy is to ensure that there is a sufficient stream of income to meet the ongoing calls made on the charity.

Going concern

The trustees have a reasonable expectation that the charity has adequate resources to continue operational existence for the foreseeable future. For this reason, the charity has adopted the going concern basis of accounting in preparing the annual financial statements.

FUTURE PLANS

The Trustees plan to continue to make distributions in accordance with their grant making policy and to ensure that an appropriate level of reserves is maintained.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will apply suitable recruitment and training procedures.

Organisational structure

There are three trustees who also act as directors. They meet on a regular basis to discuss the affairs of the charity. All decisions are based on a majority decision of the directors but in almost all cases the votes are unanimous.

Related parties

No related parties transaction to report during the year.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

| P.P.A. TRUST LIMITED (REGISTERED NUMBER: 10098988) |

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 APRIL 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10098988 (England and Wales)

Registered Charity number

1167046

Registered office

53 Princes Park Avenue

London

NW11 0JR

Trustees

M Hollander

Mrs S Ost

N H Ost

Approved by order of the board of trustees on 16 January 2026 and signed on its behalf by:

N H Ost - Trustee

| P.P.A. TRUST LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 APRIL 2025

| 30.4.25 |  | 30.4.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 33,838 |  | 18,437 |

Investment income | 2 | 1 |  | 1 |

Total | 33,839 |  | 18,438 |

EXPENDITURE ON

Charitable activities

General | 33,882 |  | 15,691 |

Other | 840 |  | 750 |

Total | 34,722 |  | 16,441 |

NET INCOME/(EXPENDITURE) | (883 | ) | 1,997 |

RECONCILIATION OF FUNDS

Total funds brought forward | 1,521 |  | (476 | )

TOTAL FUNDS CARRIED FORWARD | 638 |  | 1,521 |

| P.P.A. TRUST LIMITED (REGISTERED NUMBER: 10098988) |

BALANCE SHEET

30 APRIL 2025

| 30.4.25 |  | 30.4.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Cash at bank | 1,478 |  | 2,271 |

CREDITORS |

Amounts falling due within one year | 5 | (840 | ) | (750 | )

NET CURRENT ASSETS | 638 |  | 1,521 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 638 |  | 1,521 |

NET ASSETS | 638 |  | 1,521 |

FUNDS | 6

Unrestricted funds | 638 |  | 1,521 |

TOTAL FUNDS | 638 |  | 1,521 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 16 January 2026 and were signed on its behalf by:

N H Ost - Trustee

| P.P.A. TRUST LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 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.

| Governance costs

| Governance costs are associated with the governance arrangements of the charity and relate to the general running of the charity. These costs include audit, legal advice for Trustees and costs associated with meeting constitutional and statutory requirements such as the cost of Trustee meetings and the preparation of the statutory accounts.

| 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

| 30.4.25 |  | 30.4.24

£ | £ |

| Deposit account interest | 1 |  | 1 |  |

| P.P.A. TRUST LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

3. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.

4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 18,437 |

| Investment income | 1 |

| Total | 18,438 |

| EXPENDITURE ON

| Charitable activities

| General | 15,691 |

| Other | 750 |

| Total | 16,441 |

| NET INCOME | 1,997 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | (476 | )

| TOTAL FUNDS CARRIED FORWARD | 1,521 |

| P.P.A. TRUST LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.4.25 |  | 30.4.24

£ | £ |

| Accrued expenses | 840 |  | 750 |  |

6. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.5.24 |  | in funds |  | 30.4.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,521 |  | (883 | ) | 638 |  |

| TOTAL FUNDS | 1,521 |  | (883 | ) | 638 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 33,839 |  | (34,722 | ) | (883 | ) |

| TOTAL FUNDS | 33,839 |  | (34,722 | ) | (883 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.5.23 |  | in funds |  | 30.4.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | (476 | ) | 1,997 |  | 1,521 |  |

| TOTAL FUNDS | (476 | ) | 1,997 |  | 1,521 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 18,438 |  | (16,441 | ) | 1,997 |  |

| TOTAL FUNDS | 18,438 |  | (16,441 | ) | 1,997 |  |

| P.P.A. TRUST LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.5.23 |  | in funds |  | 30.4.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | (476 | ) | 1,114 |  | 638 |  |

| TOTAL FUNDS | (476 | ) | 1,114 |  | 638 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 52,277 |  | (51,163 | ) | 1,114 |  |

| TOTAL FUNDS | 52,277 |  | (51,163 | ) | 1,114 |  |

7. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 30 April 2025.