IRIS Accounts Production v26.1.0.640 Other Company accounts True false Pounds 1.9.24 31.8.25 31.8.25 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 01575384 2024-08-31 01575384 2025-08-31 01575384 2024-09-01 2025-08-31 01575384 2023-08-31 01575384 2023-09-01 2024-08-31 01575384 2024-08-31 01575384 ns0:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 01575384 ns15:PoundSterling 2024-09-01 2025-08-31 01575384 ns11:FRS102 2024-09-01 2025-08-31 01575384 ns0:IndependentExaminationCharity 2024-09-01 2025-08-31 01575384 ns11:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 01575384 ns11:FullAccounts 2024-09-01 2025-08-31 01575384 ns0:CharitiesSORP 2024-09-01 2025-08-31 01575384 ns0:Trustee1 2024-09-01 2025-08-31 01575384 ns0:Trustee2 2024-09-01 2025-08-31 01575384 ns0:Trustee3 2024-09-01 2025-08-31 01575384 ns11:RegisteredOffice 2024-09-01 2025-08-31 01575384 ns0:Activity8 2024-09-01 2025-08-31 01575384 ns0:Activity8 2023-09-01 2024-08-31 01575384 3 2024-09-01 2025-08-31

REGISTERED COMPANY NUMBER: 01575384 (England and Wales)

REGISTERED CHARITY NUMBER: 283394

| KAYAMA LIMITED |

| (A COMPANY LIMITED BY GUARANTEE) |

| REPORT OF THE TRUSTEES AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| KAYAMA LIMITED |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

| Page |

| Reference and Administrative Details | 1 |

| Report of the Trustees | 2 |

| Independent Examiner's Report | 3 |

| Statement of Financial Activities | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 6 |  | to |  | 8

| KAYAMA LIMITED |

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 AUGUST 2025

| TRUSTEES | M M Hager

| S Steinhaus (resigned 19.12.24)

| G Hager (appointed 19.12.24)

| REGISTERED OFFICE | First Floor

| 94 Stamford Hill

| London

| N16 6XS

| REGISTERED COMPANY NUMBER | 01575384 (England and Wales)

| REGISTERED CHARITY NUMBER | 283394

| INDEPENDENT EXAMINER | Sugarwhite Meyer Accountants Ltd

| First Floor

| 94 Stamford Hill

| London

| N16 6XS

| KAYAMA LIMITED (REGISTERED NUMBER: 01575384) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

Reference and Administrative information

The information is shown on page 1 of the financial statements and forms part of this report.

OBJECTIVES AND ACTIVITIES

Objectives and activities

The object of the charity ares to promote Orthodox Jewish Education and the relief of poverty.

The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The trustees are satisfied with the results of the year. There was a reduction in both income and grantmaking and the charity was left with a deficit for the year being funded by reserves held.

FINANCIAL REVIEW

Reserves policy

The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities

of the charity. The reserves at the year stood at £12,014 (2024 - £13,652).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 20 July 1981.

Recruitment and training of new trustees

The day-to-day affairs of the company are administered by the trustees. The power to appoint new trustees is vested in the board. It is not the intention of the trustees to appoint any new trustees. Should the situation change in the future, the trustees will apply suitable recruitment induction and training procedures.

Risk management

The trustees have reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them.

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 28 April 2026 and signed on its behalf by:

M M Hager - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

KAYAMA LIMITED

Independent examiner's report to the trustees of Kayama Limited ('the Company')

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

E Meyer FCA BSc

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

28 April 2026

| KAYAMA LIMITED |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 30,516 |  | 37,499 |

EXPENDITURE ON

Charitable activities | 2

Grantmaking | 32,154 |  | 38,584 |

NET INCOME/(EXPENDITURE) | (1,638 | ) | (1,085 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 13,652 |  | 14,737 |

TOTAL FUNDS CARRIED FORWARD | 12,014 |  | 13,652 |

| KAYAMA LIMITED (REGISTERED NUMBER: 01575384) |

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Total |  | Total

| funds |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Cash at bank | 12,014 |  | 13,652 |

NET CURRENT ASSETS | 12,014 |  | 13,652 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,014 |  | 13,652 |

NET ASSETS | 12,014 |  | 13,652 |

FUNDS | 6

Unrestricted funds:

| General fund | 12,014 |  | 13,652 |

TOTAL FUNDS | 12,014 |  | 13,652 |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 28 April 2026 and were signed on its behalf by:

M M Hager - Trustee

| KAYAMA LIMITED |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 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.

| Going concern

| There are no material uncertainties about the charity's ability to continue.

2. | CHARITABLE ACTIVITIES COSTS

| Grant

| funding of

| activities

| (see note

| 3)

£ |

| Grantmaking | 32,154 |  |

3. | GRANTS PAYABLE

| 2025 |  | 2024

£ | £ |

| Grantmaking | 32,154 |  | 38,584 |  |

| The total grants paid to institutions during the year was as follows: |

| 2025 |  | 2024

£ | £ |

| Advancement of education | 4,140 |  | 13,180 |  |

| Relief of poverty | 6,000 |  | 5,000 |  |

| Advancement of religion | 22,014 |  | 19,204 |  |

| Medical | - |  | 1,200 |  |

32,154 |  | 38,584 |  |

| KAYAMA LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TRUSTEES' REMUNERATION AND BENEFITS

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

| Trustees' expenses

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

5. | AVERAGE STAFF NUMBERS

| The average number of staff in the year was Nil (2024 - Nil)

6. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.9.24 |  | in funds |  | 31.8.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 13,652 |  | (1,638 | ) | 12,014 |  |

| TOTAL FUNDS | 13,652 |  | (1,638 | ) | 12,014 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 30,516 |  | (32,154 | ) | (1,638 | ) |

| TOTAL FUNDS | 30,516 |  | (32,154 | ) | (1,638 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.9.23 |  | in funds |  | 31.8.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 14,737 |  | (1,085 | ) | 13,652 |  |

| TOTAL FUNDS | 14,737 |  | (1,085 | ) | 13,652 |  |

| KAYAMA LIMITED |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 37,499 |  | (38,584 | ) | (1,085 | ) |

| TOTAL FUNDS | 37,499 |  | (38,584 | ) | (1,085 | ) |

7. | RELATED PARTY DISCLOSURES

| Unrestricted donations of £25,510 ( 2024 - £35,745) were received from the trustees.