Acorah Software Products - Accounts Production 18.1.170 false true 10 May 2024 14 May 2023 No description of principal activity true 11 May 2024 31 May 2025 31 May 2025 01404359 Mr Menachem Halpern Mr Elijah Halpern 280038 false true true true true false true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01404359 2024-05-10 01404359 2025-05-31 01404359 2024-05-11 2025-05-31 01404359 frs-char:CharitableCompanyLimitedByGuarantee 2024-05-11 2025-05-31 01404359 frs-bus:FullAccounts 2024-05-11 2025-05-31 01404359 frs-bus:MediumEntities 2024-05-11 2025-05-31 01404359 frs-bus:AuditExemptWithAccountantsReport 2024-05-11 2025-05-31 01404359 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-05-11 2025-05-31 01404359 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-05-11 2025-05-31 01404359 frs-char:TotalUnrestrictedFunds 2024-05-10 01404359 frs-char:TotalUnrestrictedFunds 2025-05-31 01404359 frs-char:TotalUnrestrictedFunds 2024-05-11 2025-05-31 01404359 frs-char:UnrestrictedFundsGeneral 2024-05-10 01404359 frs-char:UnrestrictedFundsGeneral 2024-05-11 2025-05-31 01404359 frs-char:UnrestrictedFundsGeneral 2025-05-31 01404359 frs-countries:EnglandWales 2024-05-11 2025-05-31 01404359 frs-char:Trustee1 2024-05-11 2025-05-31 01404359 frs-char:Trustee2 2024-05-11 2025-05-31 01404359 2023-05-13 01404359 2024-05-10 01404359 2023-05-14 2024-05-10 01404359 frs-char:TotalUnrestrictedFunds 2024-05-10 01404359 frs-char:TotalUnrestrictedFunds 2023-05-14 2024-05-10 01404359 frs-char:UnrestrictedFundsGeneral 2023-05-13 01404359 frs-char:UnrestrictedFundsGeneral 2023-05-14 2024-05-10 01404359 frs-char:UnrestrictedFundsGeneral 2024-05-10
Company registration number: 01404359
Charity registration number: 280038
Cupermall Limited
Trustees' Report and
Unaudited Financial Statements
For the Period 11 May 2024 to 31 May 2025
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Cupermall Limited
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—2
Accountants' Report | 3
Statement of Financial Activities (including Income and Expenditure Account) | 4
Balance Sheet | 5
Notes to the Financial Statements | 6—8

Page 1
Cupermall Limited
Company No. 01404359
Trustees' Report For the Period 11 May 2024 to 31 May 2025
Trustees' Report
The trustees present their report and the financial statements for the period ended 31 May 2025.
Objectives and Activities
Aims and Objectives
The purpose of the charity as set out in its governing document dated dated 8 December 1978.
The charity's aim is the advancement of education and the provision of the Jewish faith in accordance with Orthodox Jewish Faith for Orthodox Jews and for the benefit of the public throughout England, Wales and Worldwide.
The charity continues to seek to advance further Jewish Education and derives the majority of its income from the activities of its trading subsidiary, Holdvance Limited. This latter company is a property trading company but over the last few years all of its income has been rents received from its properties held for trading. This income, after deducting the running expenses of the company, is all donated to Cupermall Limited by way of a deed of covenant.
Public Benefit
The trustees confirm their compliance with the duty to have regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives in planning future activities.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Mr Menachem Halpern
Mr Elijah Halpern
Charity Number
280038
Company Number
01404359
Principal Address
41 Bridge Lane
London
NW11 0ED
Registered Office
41 Bridge Lane
London
NW11 0ED
Accountants
103 High Street
Waltham Cross
EN8 7AN
Page 1
Page 2
Cupermall Limited
Trustees' Report (continued)
For the Period 11 May 2024 to 31 May 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Menachem Halpern Trustee
20th March 2026

Page 2
Page 3
Cupermall Limited
Accountants' Report
For the Period 11 May 2024 to 31 May 2025
Accountants' Report
Accountant's report to the board of trustees on the preparation of the unaudited statutory accounts of Cupermall Limited for the period 11 May 2024 to 31 May 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cupermall Limited for the period 11 May 2024 to 31 May 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Balance Sheet and the related notes from the charity’s accounting records and from information and explanations which you have given to us.
This report is made solely to the board of trustees of the charity, as a body, in accordance with our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of Cupermall Limited , and state those matters that we have agreed to state to the board of trustees of the charity, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cupermall Limited and its board of trustees, as a body, for our work or for this report.
It is your duty to ensure that Cupermall Limited has kept sufficient accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus or deficit of the charity. You consider that Cupermall Limited is exempt from the requirement to have a statutory audit or an independent examination for the period 11 May 2024 to 31 May 2025.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Brindley Goldstein Limited
20th March 2026

103 High Street
Waltham Cross
EN8 7AN
Page 3
Page 4
Cupermall Limited
Statement of Financial Activities (including Income and Expenditure Account)
For the Period 11 May 2024 to 31 May 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 31 May 2025 | 10 May 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 2,000 | 74,000
EXPENDITURE ON:
Raising funds | 4 | (2,450 ) | (74,900 )
NET EXPENDITURE BEFORE INVESTMENT LOSSES |  | (450) | (900)
Net losses on investments |  | - | (1,000 )
NET EXPENDITURE |  | (450 ) | (1,900 )
NET MOVEMENT IN FUNDS |  | (450 ) | (1,900 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 107,345 | 109,245
TOTAL FUNDS CARRIED FORWARD | 9 | 106,895 | 107,345

The notes on pages 6 to 8 form part of these financial statements.
Page 4
Page 5
Cupermall Limited
Balance Sheet
As At 31 May 2025
Balance Sheet

| 31 May 2025 | 10 May 2024
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
CURRENT ASSETS
Debtors | 7 | 108,079 | 108,079
Cash at bank and in hand |  | 166 | 166
|  | 108,245 | 108,245
Creditors: Amounts Falling Due Within One Year | 8 | (1,350 ) | (900 )
NET CURRENT ASSETS (LIABILITIES) |  | 106,895 | 107,345
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 106,895 | 107,345
NET ASSETS |  | 106,895 | 107,345
FUNDS OF THE CHARITY
Unrestricted Funds |  | 106,895 | 107,345
TOTAL FUNDS | 9 | 106,895 | 107,345

For the period ending 31 May 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Menachem Halpern Trustee
20th March 2026

The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
Cupermall Limited
Notes to the Financial Statements
For the Period 11 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Cupermall Limited is a company limited by guarantee, incorporated in England & Wales, registered number 01404359 and registered charity number 280038 . The registered office is 41 Bridge Lane, London, NW11 0ED.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
2.3. Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
Page 6
Page 7
Cupermall Limited
Notes to the Financial Statements (continued)
For the Period 11 May 2024 to 31 May 2025

| 31 May 2025 | 10 May 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 2,000 | 74,000

4. Analysis of Expenditure

| 31 May 2025
--- | ---
| Support costs (see note 5 )
| £
Raising funds | 2,450

| 10 May 2024
--- | ---
| Support costs (see note 5 )
| £
Raising funds | 74,900

5. Support Costs

| 31 May 2025
--- | ---
| Raising funds
| £
General administration | 2,000
Governance costs | 450
| 2,450

| 10 May 2024
--- | ---
| Raising funds
| £
General administration | 74,900

6. Average Number of Employees
Average number of employees during the period was: NIL (2024: NIL)
- -
7. Debtors

| 31 May 2025 |  | 10 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 108,079 |  | 108,079

Page 7
Page 8
Cupermall Limited
Notes to the Financial Statements (continued)
For the Period 11 May 2024 to 31 May 2025
8. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 10 May 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,350 |  | 900

9. Movement in Funds

| As at 11 May 2024 | Income | Expenditure | As at 31 May 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 107,345 | 2,000 | (2,450 ) | 106,895
Total funds | 107,345 | 2,000 | (2,450 ) | 106,895

| As at 14 May 2023 | Income | Expenditure | As at 10 May 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 109,245 | 74,000 | (75,900 ) | 107,345
Total funds | 109,245 | 74,000 | (75,900 ) | 107,345

10. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
11. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
12. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 8