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REGISTERED COMPANY NUMBER: 07325502 (England and Wales)

REGISTERED CHARITY NUMBER: 1139676

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

ASHER TRUST LIMITED

| ASHER TRUST LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| Page |

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

| Statement of Financial Activities | 3 |

| Balance Sheet | 4 |

| Notes to the Financial Statements | 5 |  | to |  | 6

| ASHER TRUST LIMITED (REGISTERED NUMBER: 07325502) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 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 July 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 objectives of the charity and its principal activity is to promote orthodox Jewish education and religion amongst the Jewish communities in the UK, Israel and worldwide to assist in alleviating poverty and hardship worldwide.

Public benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grantmaking policy.

Grantmaking

Grants are made to the charitable institutions and organisations after it has been satisfied that payment will accord with the objectives of the charity.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The results for the period at the year end were considered satisfactory by the trustees.

A summary of the charity's transactions and of its financial position is shown in the financial statements together with the accompanying notes.

FINANCIAL REVIEW

Reserves policy

The charity aims to maintain reserves in order that it is in a position to continue its grant making activities at a consistent level and to cover contingencies of additional calls being made upon the charity for support of organisations or institutions in times of need.

The present level of funding is adequate to support the continuation of the provision of assistance by the giving of grants, and the trustees consider the financial position of the charity to be satisfactory.

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.

The charity is constituted as a company limited by guarantee and as such its governing documents are its Memorandum and its Articles of Association.

Organisational structure

The company has 2 trustees; names of members are listed below. The charity is organised so that the trustees meet regularly to manage the affairs of the charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07325502 (England and Wales)

Registered Charity number

1139676

Registered office

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

| ASHER TRUST LIMITED (REGISTERED NUMBER: 07325502) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

Trustees

Mr D Wulwick

Mrs C G E Wulwick

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 8 March 2026 and signed on its behalf by:

Mr D Wulwick - Trustee

| ASHER TRUST LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 JULY 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 216 |  | 216 |

EXPENDITURE ON

Charitable activities | 2

Grants to charitable institutions | - |  | 75 |

Charitable Activities | 832 |  | 602 |

Total | 832 |  | 677 |

NET INCOME/(EXPENDITURE) | (616 | ) | (461 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 22,336 |  | 22,797 |

TOTAL FUNDS CARRIED FORWARD | 21,720 |  | 22,336 |

| ASHER TRUST LIMITED (REGISTERED NUMBER: 07325502) |

BALANCE SHEET

31 JULY 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Cash at bank | 22,320 |  | 22,936 |

CREDITORS |

Amounts falling due within one year | 6 | (600 | ) | (600 | )

NET CURRENT ASSETS | 21,720 |  | 22,336 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,720 |  | 22,336 |

NET ASSETS | 21,720 |  | 22,336 |

FUNDS

Unrestricted funds | 21,720 |  | 22,336 |

TOTAL FUNDS | 21,720 |  | 22,336 |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 8 March 2026 and were signed on its behalf by:

Mr D Wulwick - Trustee

| ASHER TRUST LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 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.

| Financial reporting standard 102 - reduced disclosure exemptions

| The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

| • | the requirements of Section 7 Statement of Cash Flows.

| 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

| All funds held are unrestricted income funds.

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Legal status of the charity

| The charity is a company limited by guarantee and has no share capital. Liability of each member in the event of winding up is limited to £10.

| ASHER TRUST LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | CHARITABLE ACTIVITIES COSTS

| Support

| costs

£ |

| Charitable Activities | 832 |  |

3. | GRANTS PAYABLE

| 2025 |  | 2024

£ | £ |

| Grants to charitable institutions | - |  | 75 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

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

| Trustees' expenses

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

5. | STAFF COSTS

| There were no staff costs for the year ended 31 July 2025 nor for the year ended 31 July 2024.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Accruals and deferred income | 600 |  | 600 |  |

7. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 July 2025.