IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Unaudited Small companies regime for accounts Full Charities SORP true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06864606 2024-03-31 06864606 2025-03-31 06864606 2024-04-01 2025-03-31 06864606 2023-03-31 06864606 2023-04-01 2024-03-31 06864606 2024-03-31 06864606 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 06864606 ns15:PoundSterling 2024-04-01 2025-03-31 06864606 ns11:FRS102 2024-04-01 2025-03-31 06864606 ns11:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06864606 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06864606 ns11:FullAccounts 2024-04-01 2025-03-31 06864606 ns0:CharitiesSORP 2024-04-01 2025-03-31 06864606 ns16:EnglandWales 2024-04-01 2025-03-31 06864606 ns11:RegisteredOffice 2024-04-01 2025-03-31 06864606 ns0:Trustee2 2024-04-01 2025-03-31 06864606 ns0:Trustee1 2024-04-01 2025-03-31 06864606 ns0:Activity8 2024-04-01 2025-03-31 06864606 ns0:Activity8 2023-04-01 2024-03-31 06864606 ns10:WithinOneYear 2025-03-31 06864606 ns10:WithinOneYear 2024-03-31 06864606 ns0:TotalUnrestrictedFunds 2025-03-31 06864606 2 2024-04-01 2025-03-31 06864606 3 2024-04-01 2025-03-31

REGISTERED COMPANY NUMBER: 06864606 (England and Wales)

REGISTERED CHARITY NUMBER: 1137944

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

FRIENDS OF THE JERUSALEM KOLLEL

| FRIENDS OF THE JERUSALEM KOLLEL |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

| Page |

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

| Statement of Financial Activities | 3 |

| Statement of Financial Position | 4 |  | to |  | 5

| Notes to the Financial Statements | 6 |  | to |  | 10

FRIENDS OF THE JERUSALEM KOLLEL (REGISTERED NUMBER: 06864606) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST 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 31st 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

To promote and advance Jewish Religious Education, in particular by the provision of funds to the Jerusalem Kollel as deemed fit by the Board of Directors.

Grantmaking

The charity made grants totalling £36,000 (2024 : £31,593) to The Jerusalem Kollel in the year.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The charity commenced its fundraising activities during the year, and managed to raise enough funds

to remit over to the Jerusalem Kollel, to make a meaningful contribution to the Kollel's activities.

FINANCIAL REVIEW

The Statement of Financial Activities shows a deficit for the year of £21,769 ( 2024:surplus £21,150), this will be to deducted from unrestricted reserves. The cash reserves as at 31st March 2025 stood at £16,940 ( 2024 £38,429).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is constituted as a Company Limited by Guarantee, and is governed by a Memorandum and Articles of Association, under the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06864606 (England and Wales)

Registered Charity number

1137944

Registered office

923 Finchley Road

Golders Green

London

NW11 7PE

Trustees

D Myerson Trustee

E M Weisz Trustee

PUBLIC BENEFIT

The trustees have carefully considered the public benefit requirements and their duty to ensure that they are compliant with them. They feel that the activities as detailed below, more than adequately, satisfy the public benefit requirement.

The trustees continue to operate within the confines of the charity objectives namely in respect of the promotion and advancement of Jewish Religious Education in particular by providing grants to the Jerusalem Kollel. Where the grants are given, the trustees follow it through to ensure that the grants are used for the purposes for which they are needed.

The trustees are of the opinion that the following through of these grants ensure that the aims and objects of the charity is met.

FRIENDS OF THE JERUSALEM KOLLEL (REGISTERED NUMBER: 06864606) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST MARCH 2025

Approved by order of the board of trustees on 15th December 2025 and signed on its behalf by:

E M Weisz - Trustee

| FRIENDS OF THE JERUSALEM KOLLEL |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 20,772 |  | 53,488 |

EXPENDITURE ON

Charitable activities | 2

General | 42,541 |  | 32,338 |

NET INCOME/(EXPENDITURE) | (21,769 | ) | 21,150 |

RECONCILIATION OF FUNDS

Total funds brought forward | 38,009 |  | 16,859 |

TOTAL FUNDS CARRIED FORWARD | 16,240 |  | 38,009 |

FRIENDS OF THE JERUSALEM KOLLEL (REGISTERED NUMBER: 06864606) |

STATEMENT OF FINANCIAL POSITION

31ST MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Debtors | 7 | 80 |  | 80 |

Cash in hand | 16,940 |  | 38,429 |

17,020 |  | 38,509 |

CREDITORS |

Amounts falling due within one year | 8 | (780 | ) | (500 | )

NET CURRENT ASSETS | 16,240 |  | 38,009 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 16,240 |  | 38,009 |

NET ASSETS | 16,240 |  | 38,009 |

FUNDS | 9

Unrestricted funds | 16,240 |  | 38,009 |

TOTAL FUNDS | 16,240 |  | 38,009 |

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

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

FRIENDS OF THE JERUSALEM KOLLEL (REGISTERED NUMBER: 06864606) |

STATEMENT OF FINANCIAL POSITION - continued

31ST 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 15th December 2025 and were signed on its behalf by:

E M Weisz - Trustee

| FRIENDS OF THE JERUSALEM KOLLEL |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST 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.

| 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.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| FRIENDS OF THE JERUSALEM KOLLEL |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

1. | ACCOUNTING POLICIES - continued

| Financial instruments

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

2. | CHARITABLE ACTIVITIES COSTS

| Grant | Support |

| Direct | funding of | costs (see |

| Costs | activities | note 3) | Totals

£ | £ | £ | £ |

| General | 186 |  | 36,000 |  | 6,355 |  | 42,541 |  |

3. | SUPPORT COSTS

| Governance |

| Management |  | costs |  | Totals

£ | £ | £ |

| General | 175 |  | 6,180 |  | 6,355 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

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

| Trustees' expenses

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

5. | STAFF COSTS

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

| FRIENDS OF THE JERUSALEM KOLLEL |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 53,488 |

| EXPENDITURE ON

| Charitable activities

| General | 32,338 |

| NET INCOME | 21,150 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 16,859 |

| TOTAL FUNDS CARRIED FORWARD | 38,009 |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Other debtors | 80 |  | 80 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Accrued expenses | 780 |  | 500 |  |

9. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

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

£ | £ | £ |

| Unrestricted funds

| General fund | 38,009 |  | (21,769 | ) | 16,240 |  |

| TOTAL FUNDS | 38,009 |  | (21,769 | ) | 16,240 |  |

| FRIENDS OF THE JERUSALEM KOLLEL |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

9. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 20,772 |  | (42,541 | ) | (21,769 | ) |

| TOTAL FUNDS | 20,772 |  | (42,541 | ) | (21,769 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

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

£ | £ | £ |

| Unrestricted funds

| General fund | 16,859 |  | 21,150 |  | 38,009 |  |

| TOTAL FUNDS | 16,859 |  | 21,150 |  | 38,009 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 53,488 |  | (32,338 | ) | 21,150 |  |

| TOTAL FUNDS | 53,488 |  | (32,338 | ) | 21,150 |  |

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

| Net |  |

| movement |  | At |

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

£ | £ | £ |

| Unrestricted funds

| General fund | 16,859 |  | (619 | ) | 16,240 |  |

| TOTAL FUNDS | 16,859 |  | (619 | ) | 16,240 |  |

| FRIENDS OF THE JERUSALEM KOLLEL |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

9. | MOVEMENT IN FUNDS - continued

| 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 | 74,260 |  | (74,879 | ) | (619 | ) |

| TOTAL FUNDS | 74,260 |  | (74,879 | ) | (619 | ) |

10. | RELATED PARTY DISCLOSURES

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