IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.3.24 28.2.25 28.2.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08393109 2024-02-29 08393109 2025-02-28 08393109 2024-03-01 2025-02-28 08393109 2023-02-28 08393109 2023-03-01 2024-02-29 08393109 2024-02-29 08393109 ns0:CharitableCompanyLimitedByGuarantee 2024-03-01 2025-02-28 08393109 ns15:PoundSterling 2024-03-01 2025-02-28 08393109 ns11:FRS102 2024-03-01 2025-02-28 08393109 ns0:IndependentExaminationCharity 2024-03-01 2025-02-28 08393109 ns11:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 08393109 ns11:FullAccounts 2024-03-01 2025-02-28 08393109 ns0:CharitiesSORP 2024-03-01 2025-02-28 08393109 ns16:EnglandWales 2024-03-01 2025-02-28 08393109 ns11:RegisteredOffice 2024-03-01 2025-02-28 08393109 ns0:Trustee1 2024-03-01 2025-02-28 08393109 ns0:Trustee2 2024-03-01 2025-02-28 08393109 ns0:Trustee3 2024-03-01 2025-02-28 08393109 ns0:Activity8 2024-03-01 2025-02-28 08393109 ns0:Activity8 2023-03-01 2024-02-29 08393109 ns10:WithinOneYear 2025-02-28 08393109 ns10:WithinOneYear 2024-02-29 08393109 ns10:AfterOneYear 2025-02-28 08393109 ns10:AfterOneYear 2024-02-29 08393109 ns0:TotalUnrestrictedFunds 2025-02-28 08393109 2 2024-03-01 2025-02-28 08393109 1 2024-03-01 2025-02-28 08393109 1 2023-03-01 2024-02-29 08393109 ns10:BetweenTwoFiveYears 2025-02-28 08393109 ns10:BetweenTwoFiveYears 2024-02-29

REGISTERED COMPANY NUMBER: 08393109 (England and Wales)

REGISTERED CHARITY NUMBER: 1151892

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2025 |

| FOR |

| BINYEN TORAH LIMITED |

| BINYEN TORAH LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

| Page |

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

| Statement of Trustees' Responsibilities | 3 |

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Statement of Financial Position | 6 |

| Statement of Cash Flows | 7 |

| Notes to the Statement of Cash Flows | 8 |

| Notes to the Financial Statements | 9 |  | to |  | 13

| BINYEN TORAH LIMITED (REGISTERED NUMBER: 08393109) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 28 FEBRUARY 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 28 February 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 strategic aim of the charity is the advancement of Orthodox Jewish religion, Orthodox Jewish education and education in general as well as the relief of poverty, sickness and infirmity for the public benefit.

To achieve this objective, the charity collected donations and distributed them to various charitable organisations whose aim closely aligns with the set objective.

Public benefit

The Trustees have taken due heed of their obligations relating to Public Benefit Duty affecting charities, as well as to their obligations under the Equalities Act 2010. The Trustees are satisfied that they meet their obligations.

Grantmaking

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

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year under review, the charity received donations totalling £983,881 [2024 - £890,834] and made donations totalling £1,030,810 [2024 - £751,069] to various charitable organisations and individuals.

FINANCIAL REVIEW

Principal funding sources

The charity is mainly funded by donations received from various entities and individuals associated to the trustees.

Reserves policy

The charity aims to hold cash reserve equivalent to 3 months of working capital.

Going concern

After making enquiries and assessing the future funding opportunities, the trustees are confident that the charity will continue to operate in the foreseeable future without curtailing the operation significantly.

FUTURE PLANS

The charity will continue to operate in the current model for foreseeable future. No change in the modus operandi is envisaged.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is an company limited by guarantee, registered with the Companies House in the UK. The charity is governed by its Memorandum of Association and Article of Association.

Recruitment and appointment of new trustees

The trustees do not envisage change in the trustees in near future.

Related parties

Related party transaction and balances are disclosed in the Notes to the financial statement wherever necessary.

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.

| BINYEN TORAH LIMITED (REGISTERED NUMBER: 08393109) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 28 FEBRUARY 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08393109 (England and Wales)

Registered Charity number

1151892

Registered office

69 Lordship Road

Stoke Newington

London

N16 0QX

Trustees

S Tambur

E Friedman Rabbi (appointed 15.9.24)

C Rosenberg Teacher (appointed 15.9.24)

Independent Examiner

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

Approved by order of the board of trustees on 5 February 2026 and signed on its behalf by:

S Tambur - Trustee

| BINYEN TORAH LIMITED |

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 28 FEBRUARY 2025

The trustees (who are also the directors of Binyen Torah Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

- | select suitable accounting policies and then apply them consistently;

- | observe the methods and principles in the Charities SORP;

- | make judgements and estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

BINYEN TORAH LIMITED

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

I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

Malcolm Venitt, A. C. A

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

5 February 2026

| BINYEN TORAH LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 28 FEBRUARY 2025

| 28.2.25 |  | 29.2.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 983,881 |  | 890,834 |

EXPENDITURE ON

Charitable activities | 3

Charitable activities | 1,050,176 |  | 829,929 |

Other | 2,256 |  | 2,956 |

Total | 1,052,432 |  | 832,885 |

NET INCOME/(EXPENDITURE) | (68,551 | ) | 57,949 |

RECONCILIATION OF FUNDS

Total funds brought forward | 19,845 |  | (38,104 | )

TOTAL FUNDS CARRIED FORWARD | (48,706 | ) | 19,845 |

| BINYEN TORAH LIMITED (REGISTERED NUMBER: 08393109) |

STATEMENT OF FINANCIAL POSITION

28 FEBRUARY 2025

| 28.2.25 |  | 29.2.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Cash at bank and in hand | 417 |  | 58,893 |

CREDITORS |

Amounts falling due within one year | 9 | (17,077 | ) | (7,002 | )

NET CURRENT ASSETS/(LIABILITIES) | (16,660 | ) | 51,891 |

TOTAL ASSETS LESS CURRENT LIABILITIES | (16,660 | ) | 51,891 |

CREDITORS |

Amounts falling due after more than one year | 10 | (32,046 | ) | (32,046 | )

NET ASSETS | (48,706 | ) | 19,845 |

FUNDS | 12

Unrestricted funds | (48,706 | ) | 19,845 |

TOTAL FUNDS | (48,706 | ) | 19,845 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 and authorised for issue by the Board of Trustees and authorised for issue on 5 February 2026 and were signed on its behalf by:

S Tambur - Trustee

| BINYEN TORAH LIMITED |

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 28 FEBRUARY 2025

| 28.2.25 |  | 29.2.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | (61,331 | ) | 59,421 |  |

Interest paid | - |  | (972 | ) |

Net cash (used in)/provided by operating activities | (61,331 | ) | 58,449 |  |

Cash flows from financing activities

Loan repayments in year | - |  | (4,204 | ) |

Net cash provided by/(used in) financing activities | - |  | (4,204 | ) |

Change in cash and cash equivalents in the reporting period | (61,331 | ) | 54,245 |  |

Cash and cash equivalents at the beginning of the reporting period | 2 | 58,811 |  | 4,566 |  |

Cash and cash equivalents at the end of the reporting period | 2 | (2,520 | ) | 58,811 |  |

| BINYEN TORAH LIMITED |

NOTES TO THE STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

| 28.2.25 |  | 29.2.24

£ | £ |

| Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) | (68,551 | ) | 57,949 |  |

| Adjustments for:

| Interest paid | - |  | 972 |  |

| Decrease in debtors | - |  | 3,670 |  |

| Increase/(decrease) in creditors | 7,220 |  | (3,170 | ) |

| Net cash (used in)/provided by operations | (61,331 | ) | 59,421 |  |

2. | ANALYSIS OF CASH AND CASH EQUIVALENTS

| 28.2.25 |  | 29.2.24

£ | £ |

| Cash in hand | 417 |  | - |  |

| Notice deposits (less than 3 months) | - |  | 58,893 |  |

| Overdrafts included in bank loans and overdrafts falling due within one year | (2,937 | ) | (82 | ) |

| Total cash and cash equivalents | (2,520 | ) | 58,811 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

| At 1.3.24 | Cash flow | At 28.2.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 58,893 |  | (58,476 | ) | 417 |  |

| Bank overdraft | (82 | ) | (2,855 | ) | (2,937 | ) |

58,811 |  | (61,331 | ) | (2,520 | ) |

| Debt

| Debts falling due within 1 year | (5,000 | ) | - |  | (5,000 | ) |

| Debts falling due after 1 year | (32,046 | ) | - |  | (32,046 | ) |

(37,046 | ) | - |  | (37,046 | ) |

| Total | 21,765 |  | (61,331 | ) | (39,566 | ) |

| BINYEN TORAH LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. | DONATIONS AND LEGACIES

| 28.2.25 |  | 29.2.24

£ | £ |

| Donations | 983,881 |  | 890,834 |  |

| BINYEN TORAH LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

3. | CHARITABLE ACTIVITIES COSTS

| Grant |

| funding of |

| activities |

| Direct | (see note |

| Costs | 4) | Totals

£ | £ | £ |

| Charitable activities | 19,366 |  | 1,030,810 |  | 1,050,176 |  |

4. | GRANTS PAYABLE

| 28.2.25 |  | 29.2.24

£ | £ |

| Charitable activities | 1,030,810 |  | 751,068 |  |

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

| 28.2.25 |  | 29.2.24

£ | £ |

| Grant | 453,443 |  | 131,813 |  |

5. | SUPPORT COSTS

| Governance |

| Finance |  | costs |  | Totals

£ | £ | £ |

| Other resources expended | 48 |  | 2,208 |  | 2,256 |  |

6. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 28.2.25 |  | 29.2.24

£ | £ |

| Independent examination fees | 1,980 |  | 1,920 |  |

| Other operating leases | 7,345 |  | 7,502 |  |

7. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the year ended 29 February 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 28 February 2025 nor for the year ended 29 February 2024.

| BINYEN TORAH LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 890,834 |

| EXPENDITURE ON

| Charitable activities

| Charitable activities | 829,929 |

| Other | 2,956 |

| Total | 832,885 |

| NET INCOME | 57,949 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | (38,104 | )

| TOTAL FUNDS CARRIED FORWARD | 19,845 |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans and overdrafts (see note 11) | 7,937 |  | 5,082 |  |

| Other creditors | 7,160 |  | - |  |

| Accrued expenses | 1,980 |  | 1,920 |  |

17,077 |  | 7,002 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans (see note 11) | 32,046 |  | 32,046 |  |

| Other creditors includes Bounceback loan of £37,046. The loan is unsecured, interest free for the first year, then capped at 2.5% and guaranteed by HM Government.

| BINYEN TORAH LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

11. | LOANS

| An analysis of the maturity of loans is given below:

| 28.2.25 |  | 29.2.24

£ | £ |

| Amounts falling due within one year on demand:

| Bank overdrafts | 2,937 |  | 82 |  |

| Bank loans | 5,000 |  | 5,000 |  |

7,937 |  | 5,082 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 32,046 |  | 32,046 |  |

12. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.3.24 |  | in funds |  | 28.2.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 19,845 |  | (68,551 | ) | (48,706 | ) |

| TOTAL FUNDS | 19,845 |  | (68,551 | ) | (48,706 | ) |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 983,881 |  | (1,052,432 | ) | (68,551 | ) |

| TOTAL FUNDS | 983,881 |  | (1,052,432 | ) | (68,551 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.3.23 |  | in funds |  | 29.2.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | (38,104 | ) | 57,949 |  | 19,845 |  |

| TOTAL FUNDS | (38,104 | ) | 57,949 |  | 19,845 |  |

| BINYEN TORAH LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

12. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 890,834 |  | (832,885 | ) | 57,949 |  |

| TOTAL FUNDS | 890,834 |  | (832,885 | ) | 57,949 |  |

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

| Net |  |

| movement |  | At |

| At 1.3.23 |  | in funds |  | 28.2.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | (38,104 | ) | (10,602 | ) | (48,706 | ) |

| TOTAL FUNDS | (38,104 | ) | (10,602 | ) | (48,706 | ) |

| 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 | 1,874,715 |  | (1,885,317 | ) | (10,602 | ) |

| TOTAL FUNDS | 1,874,715 |  | (1,885,317 | ) | (10,602 | ) |

13. | RELATED PARTY DISCLOSURES

| Donations totalling £22,890 [2024 - £15,070] were paid to charities which share common trustees.