IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 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 05385704 2024-03-31 05385704 2025-03-31 05385704 2024-04-01 2025-03-31 05385704 2023-03-31 05385704 2023-04-01 2024-03-31 05385704 2024-03-31 05385704 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 05385704 ns15:PoundSterling 2024-04-01 2025-03-31 05385704 ns11:FRS102 2024-04-01 2025-03-31 05385704 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 05385704 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05385704 ns11:FullAccounts 2024-04-01 2025-03-31 05385704 ns11:CharitiesSORP 2024-04-01 2025-03-31 05385704 ns16:EnglandWales 2024-04-01 2025-03-31 05385704 ns11:RegisteredOffice 2024-04-01 2025-03-31 05385704 ns0:Trustee2 2024-04-01 2025-03-31 05385704 ns0:Trustee1 2024-04-01 2025-03-31 05385704 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 05385704 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 05385704 ns0:Activity8 2024-04-01 2025-03-31 05385704 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 05385704 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 05385704 ns0:Activity8 2023-04-01 2024-03-31 05385704 ns0:TotalUnrestrictedFunds 2024-03-31 05385704 ns0:TotalRestrictedIncomeFunds 2024-03-31 05385704 ns0:TotalUnrestrictedFunds 2025-03-31 05385704 ns0:TotalRestrictedIncomeFunds 2025-03-31 05385704 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 05385704 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 05385704 ns10:WithinOneYear 2025-03-31 05385704 ns10:WithinOneYear 2024-03-31 05385704 ns10:AfterOneYear ns0:TotalUnrestrictedFunds 2025-03-31 05385704 ns10:AfterOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 05385704 ns10:AfterOneYear 2025-03-31 05385704 ns10:AfterOneYear 2024-03-31 05385704 2 2024-04-01 2025-03-31 05385704 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 05385704 ns10:LongLeaseholdAssets ns10:LandBuildings 2024-03-31 05385704 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2025-03-31 05385704 ns10:LongLeaseholdAssets ns10:LandBuildings 2025-03-31 05385704 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 05385704 ns10:LongLeaseholdAssets ns10:LandBuildings 2024-03-31 05385704 ns10:BetweenOneTwoYears 2025-03-31 05385704 ns10:BetweenOneTwoYears 2024-03-31 05385704 ns10:BetweenTwoFiveYears 2025-03-31 05385704 ns10:BetweenTwoFiveYears 2024-03-31

REGISTERED COMPANY NUMBER: 05385704 (England and Wales)

REGISTERED CHARITY NUMBER: 1111411

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Yedidim Association Ltd

Yedidim Association Ltd

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

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

Independent Examiner's Report | 3 |

Statement of Financial Activities | 4 |

Balance Sheet | 5 |  | to |  | 6

Notes to the Financial Statements | 7 |  | to |  | 12

Yedidim Association Ltd (Registered number: 05385704)

Report of the Trustees

for the Year Ended 31 March 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 31 March 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 charity was formed for the advancement of the orthodox Jewish faith, orthodox Jewish religious education, and the relief of poverty in the orthodox Jewish community.To this end the charity has made various grants in the year under review.

Public benefit

The trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives in planning future activities.

ACHIEVEMENTS AND PERFORMANCE

During the year the charity raised substantial funds, and has applied a majority of the funds in grants in furtherance of its objectives.

FINANCIAL REVIEW

During the year, the charity's incoming resources exceeded the outgoing resources. The trustees are satisfied with the results for the year and the charity has surplus reserves. The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity.

FUTURE PLANS

There are no current plans to change the activities or modus operandi in the foreseeable future.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Recruitment and appointment of new trustees

The company is managed and controlled by the directors who are also the trustees and meet regularly. It is not the intention of the trustees of the charity to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment, training and induction procedures.

Risk management

The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures mitigate any perceived risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05385704 (England and Wales)

Registered Charity number

1111411

Registered office

122 Kyverdale Road

London

N16 6PR

Yedidim Association Ltd (Registered number: 05385704)

Report of the Trustees

for the Year Ended 31 March 2025

Trustees

Y Horowitz

A Klein

Independent Examiner

Adrian Heller FCA

London Accounting Group Ltd

Approved by order of the board of trustees on 31 January 2026 and signed on its behalf by:

A Klein - Trustee

Independent Examiner's Report to the Trustees of

Yedidim Association Ltd

Independent examiner's report to the trustees of Yedidim Association Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 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.

Adrian Heller FCA

London Accounting Group Ltd

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

Yedidim Association Ltd

Statement of Financial Activities

for the Year Ended 31 March 2025

31.3.25 | 31.3.24 |

Unrestricted | Restricted | Total | Total |

fund | fund | funds | funds |

| Notes | £ | £ | £ | £

INCOME AND ENDOWMENTS FROM

Donations and legacies | 144,716 |  | - |  | 144,716 |  | 54,500 |

Investment income | 2 | 73,140 |  | - |  | 73,140 |  | 66,093 |

Total | 217,856 |  | - |  | 217,856 |  | 120,593 |

EXPENDITURE ON

Raising funds | 3 | 42,373 |  | - |  | 42,373 |  | 31,529 |

Charitable activities

Grants | 87,473 |  | - |  | 87,473 |  | 66,402 |

Other | 3,803 |  | - |  | 3,803 |  | 897 |

Total | 133,649 |  | - |  | 133,649 |  | 98,828 |

NET INCOME | 84,207 |  | - |  | 84,207 |  | 21,765 |

RECONCILIATION OF FUNDS

Total funds brought forward | 1,030,961 |  | - |  | 1,030,961 |  | 1,009,196 |

TOTAL FUNDS CARRIED FORWARD | 1,115,168 |  | - |  | 1,115,168 |  | 1,030,961 |

Yedidim Association Ltd (Registered number: 05385704)

Balance Sheet

31 March 2025

31.3.25 | 31.3.24 |

Unrestricted | Restricted | Total | Total |

fund | fund | funds | funds |

| Notes | £ | £ | £ | £

FIXED ASSETS |

Tangible assets | 6 | 1,250,000 |  | - |  | 1,250,000 |  | 1,250,000 |

CURRENT ASSETS |

Debtors | 7 | 106,260 |  | - |  | 106,260 |  | 37,807 |

Cash at bank | 3,468 |  | - |  | 3,468 |  | 4,952 |

109,728 |  | - |  | 109,728 |  | 42,759 |

CREDITORS |

Amounts falling due within one year | 8 | (38,809 | ) | - |  | (38,809 | ) | (38,707 | )

NET CURRENT ASSETS | 70,919 |  | - |  | 70,919 |  | 4,052 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,320,919 |  | - |  | 1,320,919 |  | 1,254,052 |

CREDITORS |

Amounts falling due after more than one year | 9 | (205,751 | ) | - |  | (205,751 | ) | (223,091 | )

NET ASSETS | 1,115,168 |  | - |  | 1,115,168 |  | 1,030,961 |

FUNDS | 11

Unrestricted funds | 1,115,168 |  | 1,030,961 |

TOTAL FUNDS | 1,115,168 |  | 1,030,961 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Yedidim Association Ltd (Registered number: 05385704)

Balance Sheet - continued

31 March 2025

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 31 January 2026 and were signed on its behalf by:

A Klein - Trustee

Yedidim Association Ltd

Notes to the Financial Statements

for the Year Ended 31 March 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.

| Allocation and apportionment of costs

| Governance costs include costs of the preparation of financial statements, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

| Tangible fixed assets

| Tangible fixed assets, comprised of investment property, is stated at the trustees estimate of market value at the balance sheet date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

Yedidim Association Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | INVESTMENT INCOME

31.3.25 | 31.3.24 |

| £ | £

| Rents received | 73,140 |  | 66,093 |  |

3. | RAISING FUNDS

| Investment management costs

31.3.25 | 31.3.24 |

| £ | £

| Portfolio management | 22,557 |  | 9,757 |  |

| Interest payable and similar charges | 19,816 |  | 21,772 |  |

42,373 |  | 31,529 |  |

4. | GRANTS PAYABLE

31.3.25 | 31.3.24 |

| £ | £

| Grants | 87,473 |  | 66,402 |  |

| The total grants paid to institutions during the year amounted to £87,473 (2024: £66,402).

| Total grants paid is comprised as follows:

| BELZ FOUNDATION LTD |  | 10,500 |  |

| DOVER SHOLEM COMMUNITY TRUST |  | 31,783 |  |

| FRIENDS OF WIZNITZ LIMITED |  | 20,000 |  |

| THE TALMUD TORAH MACHZIKEI HADASS TRUST |  | 25,190 |  |

|  | 87,473 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Yedidim Association Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | TANGIBLE FIXED ASSETS

Freehold | Long |  |

property | leasehold | Totals |

| £ | £ | £

| COST OR VALUATION

| At 1 April 2024 and 31 March 2025 | 450,000 |  | 800,000 |  | 1,250,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 450,000 |  | 800,000 |  | 1,250,000 |  |

| At 31 March 2024 | 450,000 |  | 800,000 |  | 1,250,000 |  |

| Cost or valuation at 31 March 2025 is represented by:

Freehold | Long |

property | leasehold | Totals |

| £ | £ | £

| Valuation in 2023 | 130,000 |  | 160,000 |  | 290,000 |  |

| Valuation in 2016 | 78,163 |  | 85,032 |  | 163,195 |  |

| Cost | 241,837 |  | 554,968 |  | 796,805 |  |

450,000 |  | 800,000 |  | 1,250,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25 | 31.3.24 |

| £ | £

| Trade debtors | 10,500 |  | 6,727 |  |

| Other debtors | 95,760 |  | 31,080 |  |

106,260 |  | 37,807 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25 | 31.3.24 |

| £ | £

| Bank loans and overdrafts (see note 10) | 36,007 |  | 36,007 |  |

| Trade creditors | 102 |  | - |  |

| Other creditors | 1,500 |  | 1,500 |  |

| Accrued expenses | 1,200 |  | 1,200 |  |

38,809 |  | 38,707 |  |

Yedidim Association Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

31.3.25 | 31.3.24 |

| £ | £

| Bank loans (see note 10) | 205,751 |  | 223,091 |  |

10. | LOANS

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

31.3.25 | 31.3.24 |

| £ | £

| Amounts falling due within one year on demand:

| Bank loans | 36,007 |  | 36,007 |  |

| Amounts falling between one and two years:

| Bank loans - 1-2 years | 36,007 |  | 36,007 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 169,744 |  | 187,084 |  |

11. | MOVEMENT IN FUNDS

Net |  |

movement |  |

At 1/4/24 | in funds | At 31/3/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,030,961 |  | 84,207 |  | 1,115,168 |  |

| TOTAL FUNDS | 1,030,961 |  | 84,207 |  | 1,115,168 |  |

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

Incoming | Resources | Movement |

resources | expended | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 217,856 |  | (133,649 | ) | 84,207 |  |

| TOTAL FUNDS | 217,856 |  | (133,649 | ) | 84,207 |  |

Yedidim Association Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

Net |  |

movement |  |

At 1/4/23 | in funds | At 31/3/24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,009,196 |  | 21,765 |  | 1,030,961 |  |

| TOTAL FUNDS | 1,009,196 |  | 21,765 |  | 1,030,961 |  |

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

Incoming | Resources | Movement |

resources | expended | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 120,593 |  | (98,828 | ) | 21,765 |  |

| TOTAL FUNDS | 120,593 |  | (98,828 | ) | 21,765 |  |

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

Net |  |

movement |  |

At 1/4/23 | in funds | At 31/3/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,009,196 |  | 105,972 |  | 1,115,168 |  |

| TOTAL FUNDS | 1,009,196 |  | 105,972 |  | 1,115,168 |  |

| 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 | 338,449 |  | (232,477 | ) | 105,972 |  |

| TOTAL FUNDS | 338,449 |  | (232,477 | ) | 105,972 |  |

Yedidim Association Ltd

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

12. | RELATED PARTY DISCLOSURES

| Donations paid by the charity include the following amounts which were paid to charities which have trustees in common with Yedidim Association Ltd:

| Belz Foundation Ltd |  | 10,500 |  |

13. | COMPANY LIMITED BY GUARANTEE

| The charitable company is limited by guarantee and does not have share capital. The articles of association of the company preclude the distribution of assets to members of the company accordingly a reconciliation of shareholders' funds is inappropriate.