0 false false true false false false false true false false false false false true true No description of principal activity 2024-10-01 Sage Accounts Production Advanced 2025 - FRS102_2025_Charity 87,932 2,490 90,422 19,185 20,715 39,900 50,522 68,747 xbrli:pure xbrli:shares iso4217:GBP 08671148 2024-10-01 2025-09-30 08671148 2025-09-30 08671148 2024-09-30 08671148 2023-10-01 2024-09-30 08671148 2024-09-30 08671148 2023-09-30 08671148 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 08671148 char:Trustee1 2024-10-01 2025-09-30 08671148 char:Trustee2 2024-10-01 2025-09-30 08671148 char:Trustee3 2024-10-01 2025-09-30 08671148 char:TotalUnrestrictedFunds 2024-09-30 08671148 char:TotalUnrestrictedFunds 2025-09-30 08671148 char:TotalUnrestrictedFunds 2024-09-30 08671148 char:TotalUnrestrictedFunds 2024-10-01 2025-09-30 08671148 char:TotalUnrestrictedFunds 2023-10-01 2024-09-30 08671148 core:WithinOneYear 2025-09-30 08671148 core:WithinOneYear 2024-09-30 08671148 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-30 08671148 core:LandBuildings core:OwnedOrFreeholdAssets 2025-09-30 08671148 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 08671148 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-30 08671148 bus:SmallEntities 2024-10-01 2025-09-30 08671148 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08671148 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08671148 bus:FullAccounts 2024-10-01 2025-09-30
COMPANY REGISTRATION NUMBER: 08671148
CHARITY REGISTRATION NUMBER: 1177884
Machzikei Hadass Community Services Ltd
Company Limited by Guarantee
Unaudited Financial Statements
30 September 2025
Machzikei Hadass Community Services Ltd
Company Limited by Guarantee
Financial Statements
Year ended 30 September 2025
Page
Trustees' annual report (incorporating the director's report)
1
Statement of financial activities (including income and expenditure account)
4
Statement of financial position
5
Notes to the financial statements
6
Machzikei Hadass Community Services Ltd
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 30 September 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2025 .
Reference and administrative details
Registered charity name
Machzikei Hadass Community Services Ltd
Charity registration number
1177884
Company registration number
08671148
Principal office and registered
17 Northumberland Street
office
Salford
M7 4RP
The trustees
M Brunner
O Z Jung
M Sinitsky
Accountants
Haffner Hoff Ltd
Accountants
2nd Floor - Parkgates
Bury New Road
Prestwich
Manchester
M25 0TL
Structure, governance and management
Machzikei Hadass Community Services Ltd is incorporated under Memorandum and Articles dated 02 Sep 2013. It was registered at Companies House on 02 Sept 2013 with Company registration number 08671148 . It is a registered charity with a charity number 1177884 and was registered on 10 April 2018.
Recruitment and appointment of new trustees would be in line with the Memorandum and Articles 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.
There is no chief executive officer. The day to day affairs are undertaken by Mr O Jung on behalf of the trustees. All major decisions are taken collectively by the trustees and all the trustees give of their time freely. The trustees are unpaid and details of any related party transactions are disclosed as applicable in the notes to the accounts. The arrangements for setting the pay of the charity's employees is the sole domain of the trustees.
A policy and procedure for the induction and training of new trustees has been developed in line with requirements of trustees.
Risk review
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the Trust, and are satisfied that systems are in place to manage our exposure to the major risks.
The risks faced by the trust are principally operational risks from direct charitable activity.
These risks are managed by the trustees researching potential beneficiaries before paying out funds for direct charitable activity.
Report back and review procedures strengthen these safeguards to ensure public benefit is achieved from all payments.
Objectives and activities
The charity's objects and it's principal activities are:-
(i) For the public benefit to promote the education of people of all ages around the world in such ways as the charity's trustees think fit, including awarding to such persons scholarships, maintenance allowances or grants; or by grants to charities or other organisations worldwide that provide education;
(ii) The prevention or relief of poverty or financial hardship anywhere in the world by providing grants or loans to individuals in need and/or charities, or other organisations working to prevent or relieve poverty or financial hardship;
(iii) To advance the Orthodox Jewish religion worldwide for the benefit of the public in accordance with the principles of the code of Jewish law (Shulchan Aruch), in particular but not exclusively by the provision of the following services:-maintenance, Rabbinical supervision and general management of ritual baths; provision of funeral services in accordance with the Jewish tradition and burial of the poor; provision of facilities enabling the public to seek advice on religious matters; provision of kashrus in the preparation of foodstuffs and where necesssary to provide supervision and training so that standards meet religious requirements.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
The directors and trustees consider that the performance of the charity has been most satisfactory.
The charity received £0 (2024: £229,806) relating to donations and charitable activities, and paid out £21,816 (2024: £20,425) on charitable grants and other direct costs and support costs.
The trustees consider that the above expenditure is in line with the objects of the charity. The expenditure was for burial expenditure of the Machzikei Hadaas Community.
The charity has governance costs that comprise professional fees and sundry office costs.
The details of the results of the subsidiaries can be found in the notes to the accounts. It should be noted that this income is non distributable income for the charity as it represents the gross income receivable for the subsidiaries. Furthermore, the charity is not responsible for subsidiary expenditure nor any liabilities of the subsidiaries as they are all charged against the assets of the subsidiary.
There was an overall net expenditure and net movement in funds for the year amounting to (£21,816) (2024; £209,381), all of which relates to the unrestricted funds.
Financial review
The trustees are satisfied that the balance of the fund is an acceptable level of reserves given the nature of revenue receipts against grants payable.
The investments of the charity have almost broken even in the year. The group companies have been holding various funds on behalf of the parent, and it is envisaged that they will pay contributions up to the parent charity in future periods from profits generated.
The overall position of the subsidiary companies is stable, and a clearer picture will be evident next year.
Reserves policy
The unrestricted fund represents the unrestricted funds arising from past operating results. The trustees wish to keep reserves as low as possible in order to maximise its charitable grants.
In considering the limited financial obligations of the charity, the trustees have resolved to maintain a minimum reserve practical for donations which are seasonal.
The free reserves, represented by the net current assets of the charity stand at £381,053 (2024: £384,644) all of which are unrestricted.
Total funds held by the charity at the year end were £431,577 (2024: £453,393, all of which were unrestricted.
The trustees' annual report and the strategic report were approved on 11 June 2026 and signed on behalf of the board of trustees by:
O Z Jung
Trustee
Machzikei Hadass Community Services Ltd
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 30 September 2025
2025
2024
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Income and endowments
Donations and legacies
5
–
–
216,816
Charitable activities
6
–
–
12,990
----
----
---------
Total income
–
–
229,806
----
----
---------
Expenditure
Expenditure on charitable activities
7,8
21,816
21,816
20,425
--------
--------
---------
Total expenditure
21,816
21,816
20,425
--------
--------
---------
--------
--------
---------
Net (expenditure)/income and net movement in funds
( 21,816)
( 21,816)
209,381
--------
--------
---------
Reconciliation of funds
Total funds brought forward
453,393
453,393
244,012
---------
---------
---------
Total funds carried forward
431,577
431,577
453,393
---------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Machzikei Hadass Community Services Ltd
Company Limited by Guarantee
Statement of Financial Position
30 September 2025
2025
2024
Note
£
£
Fixed assets
Tangible fixed assets
14
50,522
68,747
Investments
15
2
2
--------
--------
50,524
68,749
Current assets
Debtors
16
301,508
259,020
Cash at bank and in hand
80,445
126,706
---------
---------
381,953
385,726
Creditors: amounts falling due within one year
17
900
1,082
---------
---------
Net current assets
381,053
384,644
---------
---------
Total assets less current liabilities
431,577
453,393
---------
---------
Net assets
431,577
453,393
---------
---------
Funds of the charity
Unrestricted funds
431,577
453,393
---------
---------
Total charity funds
18
431,577
453,393
---------
---------
For the year ending 30 September 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 11 June 2026 , and are signed on behalf of the board by:
O Z Jung
Trustee
Machzikei Hadass Community Services Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 September 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 17 Northumberland Street, Salford, M7 4RP.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements did not require management to make judgements, estimates and assumptions that affect the amounts reported.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property
-
Burial plots reduced by number used
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
Machzikei Hadass Community Services Ltd Ltd is a registered charity and a company limited by guarantee and does not have a share capital. In the event of the charity being wound up, members are required to contribute an amount not exceeding £1.
5. Donations and legacies
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Donations
Donations
–
–
216,816
216,816
----
----
---------
---------
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Sale of burial plots
–
–
12,990
12,990
----
----
--------
--------
7. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Burial Board expenses
20,715
20,715
19,185
19,185
Support costs
1,101
1,101
1,240
1,240
--------
--------
--------
--------
21,816
21,816
20,425
20,425
--------
--------
--------
--------
8. Expenditure on charitable activities by activity type
Activities undertaken directly
Support costs
Total funds 2025
Total fund 2024
£
£
£
£
Burial Board expenses
20,715
201
20,916
19,345
Governance costs
–
900
900
1,080
--------
-------
--------
--------
20,715
1,101
21,816
20,425
--------
-------
--------
--------
9. Analysis of support costs
Analysis of support costs activity 1
Total 2025
Total 2024
£
£
£
General office
201
201
160
Governance costs
900
900
1,080
-------
-------
-------
1,101
1,101
1,240
-------
-------
-------
10. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025
2024
£
£
Depreciation of tangible fixed assets
20,715
19,185
--------
--------
11. Independent examination fees
2025
2024
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
–
1,080
----
-------
12. Staff costs
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
14. Tangible fixed assets
Freehold property
£
Cost
At 1 October 2024
87,932
Additions
2,490
--------
At 30 September 2025
90,422
--------
Depreciation
At 1 October 2024
19,185
Charge for the year
20,715
--------
At 30 September 2025
39,900
--------
Carrying amount
At 30 September 2025
50,522
--------
At 30 September 2024
68,747
--------
Freehold land represents a plot of land earmarked for burial purposes.
15. Investments
Shares in group undertakings
£
Cost or valuation
At 1 October 2024 and 30 September 2025
2
----
Impairment
At 1 October 2024 and 30 September 2025
–
----
Carrying amount
At 30 September 2025
2
----
At 30 September 2024
2
----
All investments shown above are held at valuation.
UK group undertakings
The wholly owned companies, Machzikei Hadass Kashrus Limited and Machzikei Hadass Burial Board Limited, both of which are incorporated in the United Kingdom, and both of them pay all of their profits to Machzikei Hadass Community Services Ltd by way of gift aid.
Both Machzikei Hadass Kashrus Limited and Machzikei Hadass Burial Board Limited are private limited companies.
The results of both subsidiaries have not been included within the accounts of the charity and the most recent results and aggregate amounts of the net assets for the subsidiary are:-
Gross income
Machzikei Hadass Kashrus Limited £55,384
Machzikei Hadass Burial Board Limited £124,606
Net profit/loss in year
Machzikei Hadass Kashrus Limited £ (8,733)
Machzikei Hadass Burial Board Limited £ (3,595)
Net assets
Machzikei Hadass Kashrus Limited £ (8,762)
Machzikei Hadass Burial Board Limited £ (3,712)
The trustees are of the opinion that the carrying value of the group undertakings is the fair value.
16. Debtors
2025
2024
£
£
Other debtors
301,508
259,020
---------
---------
17. Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
900
1,082
----
-------
18. Analysis of charitable funds
Unrestricted funds
At 1 October 2024
Income
Expenditure
At 30 September 2025
£
£
£
£
General funds
453,393
–
(21,816)
431,577
---------
----
--------
---------
At 1 October 2023
Income
Expenditure
At 30 September 2024
£
£
£
£
General funds
244,012
229,806
(20,425)
453,393
---------
---------
--------
---------
19. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2025
£
£
Tangible fixed assets
50,524
50,524
Current assets
381,953
381,953
Creditors less than 1 year
(900)
(900)
---------
---------
Net assets
431,577
431,577
---------
---------
Unrestricted Funds
Total Funds 2024
£
£
Tangible fixed assets
68,749
68,749
Current assets
385,726
385,726
Creditors less than 1 year
(1,082)
(1,082)
---------
---------
Net assets
453,393
453,393
---------
---------
20. Related parties
Mr M Brunner , trustee of Machzikei Hadass Community Services Ltd is also a trustee of The Machzikei Hadass Communities. During the year, Machzikei Hadass Communities Ltd lent £205,000 to Machzikei Hadass Communities on an interest free basis. This is apart from a brought forward debtor of £30,000, leaving a year end balance of £235,000.
21. Taxation
Machzikei Hadass Community Services Ltd is a registered charity and therefore is not liable to income tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.