PTP Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.5.24 30.4.25 30.4.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06876180 2024-04-30 06876180 2025-04-30 06876180 2024-05-01 2025-04-30 06876180 2023-04-30 06876180 2023-05-01 2024-04-30 06876180 2024-04-30 06876180 ns0:CharitableCompanyLimitedByGuarantee 2024-05-01 2025-04-30 06876180 ns15:PoundSterling 2024-05-01 2025-04-30 06876180 ns11:FRS102 2024-05-01 2025-04-30 06876180 ns0:IndependentExaminationCharity 2024-05-01 2025-04-30 06876180 ns11:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06876180 ns11:FullAccounts 2024-05-01 2025-04-30 06876180 ns0:CharitiesSORP 2024-05-01 2025-04-30 06876180 ns16:EnglandWales 2024-05-01 2025-04-30 06876180 ns11:RegisteredOffice 2024-05-01 2025-04-30 06876180 ns0:Trustee2 2024-05-01 2025-04-30 06876180 ns0:Trustee1 2024-05-01 2025-04-30 06876180 ns0:Trustee3 2024-05-01 2025-04-30 06876180 ns11:CompanySecretary1 2024-05-01 2025-04-30 06876180 ns10:WithinOneYear 2025-04-30 06876180 ns10:WithinOneYear 2024-04-30 06876180 ns0:TotalUnrestrictedFunds 2025-04-30 06876180 2 2024-05-01 2025-04-30

REGISTERED COMPANY NUMBER: 06876180 (England and Wales)

REGISTERED CHARITY NUMBER: 1129844

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 April 2025

for

GABAI TZEDOKOH LIMITED

GABAI TZEDOKOH LIMITED

Contents of the Financial Statements

for the Year Ended 30 April 2025

| Page |

Report of the Trustees | 1 |  | to |  | 2

Independent Examiner's Report | 3 |

Statement of Financial Activities | 4 |

Balance Sheet | 5 |

Notes to the Financial Statements | 6 |  | to |  | 7

GABAI TZEDOKOH LIMITED (Registered number: 06876180)

Report of the Trustees

for the Year Ended 30 April 2025

The trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements for the period ended 30th April 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities", revised in March 2005, in preparing the annual report and financial statements of the charity.

OBJECTIVES AND ACTIVITIES

Objectives and activities

The objectives are as set out in the Memorandum and Articles of Association of the charity are:

" The advancement of Orthodox Jewish Religious education primarily but not exclusively by supporting and maintaining an Institute for advanced Talmudic studies and financing thereat facilities and courses for such studies,

" The advancement of the Orthodox Jewish faith, and

" The advancement of such other objects such as are for the benefit of the public and are charitable according to English Law.

During the year the charity has realised these objectives through raising income and distributing it as per its objectives.

ACHIEVEMENTS AND PERFORMANCE

During the year the charity did not make any distributions but received a donation which it used to reduce the outstanding loan. It did not incur office expenses.

FINANCIAL REVIEW

Investment policy and its objectives

It is the policy of the charity to maintain its funds in the form of liquid assets.

Plans for future periods

The charity plans to continue to increase where possible its existing activities.

Review of the financial position of the charity

The financial position of the charity depends on obtaining sufficient long-term loans to fulfil its obligation and permit the charity to continue in operation in the medium and long term. These loans have been promised by its long-term benefactor.

Policy on reserves

It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity, at a level which provides sufficient funds to cover management and administration and direct charitable expenditure

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity was incorporated on 14th April 2009 as a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association. The company was registered as a charity on 28th May 2009. The trustees are authorised to appoint new trustees and to fill vacancies arising. All new trustees will have to undergo induction and training courses. Decisions as to making grants and donations are by majority vote of trustees.

The trustees have identified the major risks to which the charity is exposed and are satisfied that systems are in place to manage those risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06876180 (England and Wales)

Registered Charity number

1129844

Registered office

8 GREEN LANE

LONDON

NW4 2NN

GABAI TZEDOKOH LIMITED (Registered number: 06876180)

Report of the Trustees

for the Year Ended 30 April 2025

Trustees

P. Benedikt

R. Perlow

J. Perlow

Company Secretary

R. Perlow

Independent Examiner

Purcells, Chartered Accountants

4 Quex Road

London

NW6 4PJ

Approved by order of the board of trustees on 27 January 2026 and signed on its behalf by:

R. Perlow - Trustee

Independent Examiner's Report to the Trustees of

GABAI TZEDOKOH LIMITED

Independent examiner's report to the trustees of GABAI TZEDOKOH LIMITED ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 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.

D. ZAROOVABELI

Purcells, Chartered Accountants

4 Quex Road

London

NW6 4PJ

Date: .............................................

GABAI TZEDOKOH LIMITED

Statement of Financial Activities

for the Year Ended 30 April 2025

| 30.4.25 |  | 30.4.24

| Unrestricted |  | Total

| funds |  | funds

| Notes | £ | £ |

NET INCOME | - |  | - |

RECONCILIATION OF FUNDS

Total funds brought forward | (19,517 | ) | (19,517 | )

TOTAL FUNDS CARRIED FORWARD | (19,517 | ) | (19,517 | )

GABAI TZEDOKOH LIMITED (Registered number: 06876180)

Balance Sheet

30 April 2025

| 30.4.25 |  | 30.4.24

| Total |  | Total

| funds |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Cash at bank | 4,083 |  | 4,083 |

CREDITORS |

Amounts falling due within one year | 4 | (23,600 | ) | (23,600 | )

NET CURRENT ASSETS/(LIABILITIES) | (19,517 | ) | (19,517 | )

TOTAL ASSETS LESS CURRENT LIABILITIES | (19,517 | ) | (19,517 | )

NET ASSETS/(LIABILITIES) | (19,517 | ) | (19,517 | )

FUNDS | 5

Unrestricted funds | (19,517 | ) | (19,517 | )

TOTAL FUNDS | (19,517 | ) | (19,517 | )

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 27 January 2026 and were signed on its behalf by:

R. Perlow - Trustee

GABAI TZEDOKOH 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.

| 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.

| Foreign currencies

| Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at year end.

2. | 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.

3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| funds

£ |

| NET INCOME | - |

| RECONCILIATION OF FUNDS

| Total funds brought forward | (19,517 | )

| TOTAL FUNDS CARRIED FORWARD | (19,517 | )

GABAI TZEDOKOH LIMITED

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.4.25 |  | 30.4.24

£ | £ |

| Other creditors and accruals | 1,680 |  | 1,680 |  |

| Loan | 21,920 |  | 21,920 |  |

23,600 |  | 23,600 |  |

5. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.5.24 |  | in funds |  | 30.4.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | (19,517 | ) | - |  | (19,517 | ) |

| TOTAL FUNDS | (19,517 | ) | - |  | (19,517 | ) |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| TOTAL FUNDS | - |  | - |  | - |  |

6. | RELATED PARTY DISCLOSURES

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