IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 16.5.24 31.5.25 31.5.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15723795 2024-05-15 15723795 2025-05-31 15723795 2024-05-16 2025-05-31 15723795 2024-05-15 15723795 ns0:CharitableCompanyLimitedByGuarantee 2024-05-16 2025-05-31 15723795 ns15:PoundSterling 2024-05-16 2025-05-31 15723795 ns11:FRS102 2024-05-16 2025-05-31 15723795 ns0:IndependentExaminationCharity 2024-05-16 2025-05-31 15723795 ns11:SmallCompaniesRegimeForAccounts 2024-05-16 2025-05-31 15723795 ns11:FullAccounts 2024-05-16 2025-05-31 15723795 ns0:CharitiesSORP 2024-05-16 2025-05-31 15723795 ns16:EnglandWales 2024-05-16 2025-05-31 15723795 ns11:RegisteredOffice 2024-05-16 2025-05-31 15723795 ns0:Trustee1 2024-05-16 2025-05-31 15723795 ns0:Trustee2 2024-05-16 2025-05-31 15723795 ns0:Trustee3 2024-05-16 2025-05-31 15723795 ns0:Trustee4 2024-05-16 2025-05-31 15723795 ns0:Activity8 2024-05-16 2025-05-31 15723795 ns10:WithinOneYear 2025-05-31 15723795 ns0:TotalUnrestrictedFunds 2025-05-31 15723795 2 2024-05-16 2025-05-31

REGISTERED COMPANY NUMBER: 15723795 (England and Wales)

REGISTERED CHARITY NUMBER: 1211385

Report of the Trustees and |

Unaudited Financial Statements |

for the Period 16 May 2024 to 31 May 2025 |

for |

After School Base Ltd |

| After School Base Ltd |

Contents of the Financial Statements

for the Period 16 May 2024 to 31 May 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 |  | 9

| After School Base Ltd (Registered number: 15723795) |

Report of the Trustees

for the Period 16 May 2024 to 31 May 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 period 16 May 2024 to 31 May 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).

INCORPORATION

The charitable company was incorporated on 16 May 2024 .

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are to advance in life and help Orthodox Jewish young people through: (a) The provision of recreational and leisure time activities provided in the interest of social welfare, and facilities for such provision, designed to improve their conditions of life; (b) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Charity received £434,206 in donations during the period, of which £385,338 was used in the running of the charity and £24,182 for raising funds.

There were no investments made during the period.

The trustees consider they have met their objects successfully.

FINANCIAL REVIEW

Reserves policy

It is the aim of the charity to maintain unrestricted funds at a level sufficient to enable it to continue to operate and meet its day to day running costs.

The reserves stand at £24,686 at the end of the period which is all attributable to the unrestricted fund.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

After School Base Ltd is a company limited by guarantee incorporated on 16 May 2024 and registered as a charity on 12 December 2024, it is governed by its memorandum and articles of association.

Recruitment and appointment of new trustees

Recruitment and appointment of new Trustees would be in line with the Articles of Association and with the consent of the Trustees. The Criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation.

Organisational structure

There is no chief executive employed by the charity. The day to day affairs are undertaken by Mr A Lichtig on behalf of the Trustees.

Decision making

All major decisions are taken collectively by the Trutees.

| After School Base Ltd (Registered number: 15723795) |

Report of the Trustees

for the Period 16 May 2024 to 31 May 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

15723795 (England and Wales)

Registered Charity number

1211385

Registered office

FFT

Reedham House

31 King Street West

Manchester

Greater Manchester

M3 2PJ

Trustees

A Luftig (appointed 16.5.24)

D Netzer (appointed 16.5.24)

J Ormonde (appointed 16.5.24)

Mrs M Sanger (appointed 16.5.24)

Independent Examiner

Adam Caplan FCA

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

Approved by order of the board of trustees on 9 March 2026 and signed on its behalf by:

A Luftig - Trustee

Independent Examiner's Report to the Trustees of

After School Base Ltd

Independent examiner's report to the trustees of After School Base Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 16 May 2024 to 31 May 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.

Adam Caplan FCA

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

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

| After School Base Ltd |

Statement of Financial Activities

for the Period 16 May 2024 to 31 May 2025

| Unrestricted

| fund

| Notes | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 434,206 |

EXPENDITURE ON

Raising funds | 24,182 |

Charitable activities | 2

Educational and recreational costs | 385,338 |

Total | 409,520 |

NET INCOME | 24,686 |

TOTAL FUNDS CARRIED FORWARD | 24,686 |

| After School Base Ltd (Registered number: 15723795) |

Balance Sheet

31 May 2025

| Unrestricted

| fund

| Notes | £ |

CURRENT ASSETS |

Debtors | 5 | 2,159 |

Prepayments and accrued income | 8,000 |

Cash at bank and in hand | 22,087 |

32,246 |

CREDITORS |

Amounts falling due within one year | 6 | (7,560 | )

NET CURRENT ASSETS | 24,686 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 24,686 |

NET ASSETS | 24,686 |

FUNDS | 7

Unrestricted funds | 24,686 |

TOTAL FUNDS | 24,686 |

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

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

| After School Base Ltd (Registered number: 15723795) |

Balance Sheet - continued

31 May 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 9 March 2026 and were signed on its behalf by:

A Luftig - Trustee

| After School Base Ltd |

Notes to the Financial Statements

for the Period 16 May 2024 to 31 May 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.

| 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. | CHARITABLE ACTIVITIES COSTS

| Support |

| Direct | costs (see |

| Costs | note 3) | Totals

£ | £ | £ |

| Educational and recreational costs | 366,759 |  | 18,579 |  | 385,338 |  |

| After School Base Ltd |

Notes to the Financial Statements - continued

for the Period 16 May 2024 to 31 May 2025

3. | SUPPORT COSTS

| Governance |

| Management |  | Finance |  | costs |  | Totals

£ | £ | £ | £ |

| Educational and recreational costs | 4,028 |  | 5,971 |  | 8,580 |  | 18,579 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the period ended 31 May 2025.

| Trustees' expenses

| There were no trustees' expenses paid for the period ended 31 May 2025.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£ |

| Sundry debtors | 2,159 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£ |

| Trade creditors | 6,278 |  |

| Sundry creditors | 1,282 |  |

7,560 |  |

7. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| in funds |  | 31.5.25 |

£ | £ |

| Unrestricted funds

| General fund | 24,686 |  | 24,686 |  |

| TOTAL FUNDS | 24,686 |  | 24,686 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 434,206 |  | (409,520 | ) | 24,686 |  |

| TOTAL FUNDS | 434,206 |  | (409,520 | ) | 24,686 |  |

| After School Base Ltd |

Notes to the Financial Statements - continued

for the Period 16 May 2024 to 31 May 2025

8. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the period ended 31 May 2025.

9. | GOING CONCERN

| The charity's financial statements for the period ended 31 May 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.