REGISTERED COMPANY NUMBER: 03210216 (England and Wales)

REGISTERED CHARITY NUMBER: 1061008

CHAIM CHARITABLE COMPANY LIMITED

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

Notes to the Financial Statements

7

to

10

TRUSTEES

A Matyas

M Matyas

M Landau (resigned 3.9.24)

A Stern (appointed 3.9.24)

COMPANY SECRETARY

A Matyas

REGISTERED OFFICE

First Floor

94 Stamford Hill

London

N16 6XS

REGISTERED COMPANY NUMBER

03210216 (England and Wales)

REGISTERED CHARITY NUMBER

1061008

INDEPENDENT EXAMINER

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

BANKERS

Santander UK plc

Bootle

Merseyside L30 4GB

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 30 June 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).

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 aims

The objects of the charity are:

(1) the advancement of religion in accordance with the Orthodox Jewish faith;

(2) the relief of poverty and,

(3) for such other charitable purposes as are recognised by English Law as charitable

The charity is grantmaking. The trustees confirm they have given due regard to the Charity Commission's guidance on public benefit.

Grantmaking

Grants are made to charitable institutions and organisations which accord with the objects of the charity.The trustees are approached for donations by a wide variety of charitable institutions The trustees consider all requests which they receive and make donations based on circumstances and funds available.

Applications by individuals must be accompanied by a letter of recommendation by the applicant's minister or other known religious leader.

FINANCIAL REVIEW

Review of activities and achievements

There was a substantial reduction in income and the trustees reduced grantmaking leaving a small deficit for the year.

Reserves policy

The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities of the charity. Reserves at the year end stood at £61,024 (2024 - £62,001).

FUTURE PLANS

The trustees anticipate that the charity will continue on a similar basis in the foreseeable future subject to satisfactory income and there are no plans for any major changes.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The charity was incorporated as a limited company on 10th June 1996 and is governed by its Memorandum and Articles of Association.

Organisational structure

The power to appoint new trustees vests with the continuing board. It is not the intention of the trustees of the charity 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 that 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:

A Matyas - Trustee

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

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 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

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

173,207

245,843

EXPENDITURE ON

Raising funds

2

255

1,584

Charitable activities

3

Grantmaking

170,935

222,986

Support

2,994

2,786

Total

174,184

227,356

NET INCOME/(EXPENDITURE)

(977

)

18,487

RECONCILIATION OF FUNDS

Total funds brought forward

62,001

43,514

TOTAL FUNDS CARRIED FORWARD

61,024

62,001

2025

2024

Total

Total

funds

funds

Notes

£

£

CURRENT ASSETS

Debtors

8

51,260

51,260

Cash at bank

14,804

15,301

66,064

66,561

CREDITORS

Amounts falling due within one year

9

(5,040

)

(4,560

)

NET CURRENT ASSETS

61,024

62,001

TOTAL ASSETS LESS CURRENT LIABILITIES

61,024

62,001

NET ASSETS

61,024

62,001

FUNDS

Unrestricted funds:

General fund

61,024

62,001

TOTAL FUNDS

61,024

62,001

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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:

A Matyas - Trustee

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.

Donations are included in full in the Statement of Financial Activities when received.

Expenditure

Expenditure is recognised in the year in which it incurs and includes irrecoverable VAT, which is reported as part of the expenditure to which it relates.

Grants made are only recognised in the accounts when paid.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

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.	RAISING FUNDS

Raising donations and legacies

2025

2024

Unrestricted

Total

funds

funds

£

£

Postage stationery advertising

255

284

Office expenses

-

1,300

255

1,584

3.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

activities

Support

(see note

costs (see

4)

note 5)

Totals

£

£

£

Grantmaking

170,935

-

170,935

Support

-

2,994

2,994

170,935

2,994

173,929

4.	GRANTS PAYABLE

2025

2024

£

£

Grantmaking

170,935

222,986

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

2025

2024

£

£

Advancement of education

56,550

39,950

Relief of poverty

29,702

72,452

Advancement of religion

48,808

43,431

Medical

-

2,280

Social welfare

15,580

36,140

150,640

194,253

Chinuch Jerusalem

15,500

Yeshivas Ohr Yoseph

11,331

College for Higher Rabbinical Studies

9,000

Kollel Damesek Eliezer

7,937

Toirem

6,950

Congregation Sharei Sholem Tchabe Ltd

6,000

Others under £6,000

93,922

150,640

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

2025

2024

£

£

Relief of poverty

20,295

28,733

5.	SUPPORT COSTS

Governance

costs

£

Support

2,994

Support costs, included in the above, are as follows:

Governance costs

2025

2024

Total

Support

activities

£

£

Independent examiner's fee

1,200

1,080

Independent examiner's other fees

1,440

1,320

General expenses

354

386

2,994

2,786

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

7.	AVERAGE STAFF NUMBERS

The average number of staff in the year was NIL (2024 - NIL).

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

51,260

51,260

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accruals and deferred income

5,040

4,560

10.	RELATED PARTY DISCLOSURES

The charity received a unrestricted donations totalling £33,500 (2043: £80,500) from a trustee. The charity donated a total of £Nil (2024: £7,720) to charities in which a trustee has an interest.