REGISTERED COMPANY NUMBER: 06613657 (England and Wales)

REGISTERED CHARITY NUMBER: 1128756

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

A T.I.M.E. LIMITED

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Statement of Financial Position

7

Statement of Cash Flows

8

Notes to the Statement of Cash Flows

9

Notes to the Financial Statements

10

to

15

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 31 August 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

A T.I.M.E. Limited was established in June 2008 to assist those suffering from infertility problems, particularly those who are in financial need, through the provision of assistance to receive medical treatment.

The charity's objects are:

To relieve persons, in particular but not exclusively, of the Jewish community, suffering from infertility or fertility problems, in particular by:

a) The provision of information, advice and support, in particular through the provision of a support group

b) The provision of a helpline

c) The provision of a periodic magazine

d) The provision of a website and other resources for information, guidance and educational materials

e) Referring beneficiaries to relevant medical assistance and advice

Significant activities

The major sources of income during the year were donations from individuals and various institutions and these funds were directed towards the charitable activities which are detailed below.

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and planning future activities and setting the grant making policy for the year.

Grantmaking

Grants are made at the discretion of the trustees and in accordance with the principal objectives of the charity. All cases are assessed by the trustees and are treated with strict confidentiality.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Trustees feel that the charity succeeded in accomplishing their objectives this year. The year has been a tough one financially for the charity and the trustees at all time considered their limited funding and ensured its activities benefit patients and contribute to its aims.

Helpline:

Our confidential helpline, which is manned 24 hours a day by dedicated volunteers with vast knowledge in the fertility field, received calls throughout the year and successfully advised, supported and assisted couples who are experiencing infertility. Our helpline volunteers continuously work to form relationships with doctors and infertility clinics so we can advocate on their behalf and they can be guided correctly. This provides an added service to the couples ensuring they receive the best care, treatment and emotional support.

We have also continued to provide meals for couples undergoing treatment so that they have no additional burden or stress during this strenuous time.

The helpline saw a significant increase of calls from last year and we are regularly told by patients that without us they would be stuck. The helpline received circa 60 calls per day.

Miscarriage:

Suffering a miscarriage is an extremely heart breaking experience. We have a phone line for advice and counselling. In addition we have a beautifully designed PLP (Pregnancy Loss Package) which is sent to the grieving couple, to help them heal. It includes advice, support and encouragement as well as an uplifting CD and a small box of chocolates. The charity also helps couples deal with burial issues should they arise, G-d forbid, in addition to religious prayers recited on the couple's behalf.

Our volunteers have sent out many packages during the year and have had a large amount of requests for advice and support from people suffering a miscarriage.

Grants:

With the extremely high costs involved in fertility treatment, we offer to ease the burden with either long term interest free loans or to pay for the treatment in part or full. We also fund transportation to and from clinics which can often be quite costly. We combine our knowledge of medical procedures and testing to avoid unnecessary costs thus enabling patients to minimise stress.

The trustees feel this year has been a very productive year. There has been increased demand for funding and they hope to be able to continue to provide this service to the ultimate benefit of the patients. In the last financial year the charity guided and assisted more than 300 couples through referrals and support, and circa 150 couples received full financial support with their treatment costs.

Witnessing Program:

We offer couples what is known as Doros Yeshorim. This service provides witnesses who attend clinics where necessary as required by Jewish Law. Our witnesses have been trained to be aware of laboratory procedures.

We have provided this service to all patients where the laboratory procedures are necessary for their treatment. With our expertise of many years running this service we have advised and guided other organisations within Europe to enable them to setup their own program. The charity witnessed circa 250 clinical procedures who required Halachic witnessing.

Support Groups:

The support groups met during the year. Our events team organised speakers knowledgeable on the subject of fertility to attend. This further expands patients knowledge. We have received very positive feedback from the attendees, where couples formed friendships, learnt coping skills and received much inspiration. After these event we were flooded with thank you notes and phone calls telling us what a difference it makes for them. Our events team will continue to arrange events for the benefit of our members.

During the year the charity ran its usual support groups around 8 times per year with 40 participants each time. Additionally, the charity ran 2 workshops per month which included a fertility expert as speaker to assist couples with infertility.

Library:

Our library was visited frequently. The purchase of up to date literature containing information on the latest advances in treatment was welcomed by all members. We also expanded our vast selection of CDs and DVDs containing medical information and uplifting and supportive lectures from both medical professionals and recognised rabbinical authorities and distributed a quarterly magazine from an equivalent organisation based in America which shares our name. This magazine offers a wide range of resources and advice for couples who find themselves struggling with fertility issues.

We have continued to expand our media always on the lookout for the latest information. We have maintained the usage of the library and have helped many make sense of the maze of treatment and medical jargon enabling them to choose the correct path for treatment.

Support Groups and Events Programmes:

Event groups for couples to get together and a hot line to keep up with each other's progress were our focus this year. We also organised a well known speaker, who has a vast amount of knowledge and experience in supporting and advising on the challenging issues of infertility, to speak at one of our events.

Fundraising activities - SHASATHON

We had a major fundraising event called Shasathon where over 400 members of the community came to learn Shas in one day under one roof to raise funds for the charity.

FINANCIAL REVIEW

Principal funding sources

During the period the charity received £996,039 (2024: £892,420) in grants and donations from fund raising activities. During the period the charity spent £680,417 (2024: £795,957) on charitable activities.

Reserves policy

The reserves policy is to ensure that there is a sufficient stream of income to meet the ongoing calls made on the charity.

Going concern

The trustees have a reasonable expectation that the charity has adequate resources to continue operational existence for the foreseeable future. For this reason, the charity has adopted the going concern basis of accounting in preparing the annual financial statements.

FUTURE PLANS

The trustees do no anticipate any significant changes in the forthcoming year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

It is not currently the intention of the trustees of the charity to appoint new trustees. Should this situation change in the future, the trustees will select suitable recruitment and training procedures.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06613657 (England and Wales)

Registered Charity number

1128756

Registered office

115 Craven Park Road

South Tottenham

London

N15 6BL

Trustees

C Braun Director

J Stern Director

R Grussgott

I Honig

Y Kohn

J Stern

Independent Examiner

Malcolm Venitt

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

Approved by order of the board of trustees on 26 May 2026 and signed on its behalf by:

J Stern - Trustee

Independent examiner's report to the trustees of A T.I.M.E. 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

Malcolm Venitt

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

26 May 2026

31.8.25

31.8.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

-

1,162

Other trading activities

3

996,039

891,258

Total

996,039

892,420

EXPENDITURE ON

Raising funds

4

437,704

217,012

Charitable activities

5

Charitable

680,417

795,957

Other

4,020

4,795

Total

1,122,141

1,017,764

NET INCOME/(EXPENDITURE)

(126,102

)

(125,344

)

RECONCILIATION OF FUNDS

Total funds brought forward

(78,561

)

46,783

TOTAL FUNDS CARRIED FORWARD

(204,663

)

(78,561

)

31.8.25

31.8.24

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

12

560

839

CURRENT ASSETS

Cash at bank

68,260

20,211

CREDITORS

Amounts falling due within one year

13

(273,483

)

(99,611

)

NET CURRENT ASSETS/(LIABILITIES)

(205,223

)

(79,400

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(204,663

)

(78,561

)

NET ASSETS/(LIABILITIES)

(204,663

)

(78,561

)

FUNDS

14

Unrestricted funds

(204,663

)

(78,561

)

TOTAL FUNDS

(204,663

)

(78,561

)

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 and authorized for issue by the Board of Trustees and authorised for issue on 26 May 2026 and were signed on its behalf by:

J Stern - Trustee

Cash flows from operating activities

Cash generated from operations

1

48,049

(111,429

)

Net cash provided by/(used in) operating activities

48,049

(111,429

)

Change in cash and cash equivalents in the reporting period

48,049

(111,429

)

Cash and cash equivalents at the beginning of the reporting period

20,211

131,640

Cash and cash equivalents at the end of the reporting period

68,260

20,211

1.	RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.8.25

31.8.24

£

£

Net expenditure for the reporting period (as per the Statement of Financial Activities)

(126,102

)

(125,344

)

Adjustments for:

Depreciation charges

279

390

Decrease in debtors

-

3,632

Increase in creditors

173,872

9,893

Net cash provided by/(used in) operations

48,049

(111,429

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.9.24

Cash flow

At 31.8.25

£

£

£

Net cash

Cash at bank

20,211

48,049

68,260

20,211

48,049

68,260

Total

20,211

48,049

68,260

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

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.

2.	DONATIONS AND LEGACIES

31.8.25

31.8.24

£

£

Grants and donations

-

1,162

3.	OTHER TRADING ACTIVITIES

31.8.25

31.8.24

£

£

Fundraising events

996,039

891,258

4.	RAISING FUNDS

Other trading activities

31.8.25

31.8.24

£

£

Conference

144,124

73,024

Advertising

29,312

21,685

Catering

210,309

82,247

Council tax

1,098

973

Contractors

20,881

7,103

Rent

31,980

31,980

437,704

217,012

5.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

activities

Support

Direct

(see note

costs (see

Costs

6)

note 7)

Totals

£

£

£

£

Charitable

221,494

457,423

1,500

680,417

6.	GRANTS PAYABLE

31.8.25

31.8.24

£

£

Charitable

457,423

634,445

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

31.8.25

31.8.24

£

£

Charitable

1,200

-

7.	SUPPORT COSTS

Governance

Finance

Other

costs

Totals

£

£

£

£

Other resources expended

-

-

4,020

4,020

Charitable

1,221

279

-

1,500

1,221

279

4,020

5,520

8.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.8.25

31.8.24

£

£

Depreciation - owned assets

279

390

9.	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.

10.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.8.25

31.8.24

Staff

1

1

No employees received emoluments in excess of £60,000.

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

1,162

Other trading activities

891,258

Total

892,420

EXPENDITURE ON

Raising funds

217,012

Charitable activities

Charitable

795,957

Other

4,795

Total

1,017,764

NET INCOME/(EXPENDITURE)

(125,344

)

RECONCILIATION OF FUNDS

Total funds brought forward

46,783

TOTAL FUNDS CARRIED FORWARD

(78,561

)

12.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024 and 31 August 2025

718

6,201

6,919

DEPRECIATION

At 1 September 2024

645

5,435

6,080

Charge for year

13

266

279

At 31 August 2025

658

5,701

6,359

NET BOOK VALUE

At 31 August 2025

60

500

560

At 31 August 2024

73

766

839

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

109,967

86,311

Other creditors

35,000

10,000

Accruals and deferred income

124,496

-

Accrued expenses

4,020

3,300

273,483

99,611

14.	MOVEMENT IN FUNDS

Net

movement

At

At 1.9.24

in funds

31.8.25

£

£

£

Unrestricted funds

General fund

(78,561

)

(126,102

)

(204,663

)

TOTAL FUNDS

(78,561

)

(126,102

)

(204,663

)

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

996,039

(1,122,141

)

(126,102

)

TOTAL FUNDS

996,039

(1,122,141

)

(126,102

)

Comparatives for movement in funds

Net

movement

At

At 1.9.23

in funds

31.8.24

£

£

£

Unrestricted funds

General fund

46,783

(125,344

)

(78,561

)

TOTAL FUNDS

46,783

(125,344

)

(78,561

)

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

892,420

(1,017,764

)

(125,344

)

TOTAL FUNDS

892,420

(1,017,764

)

(125,344

)

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

Net

movement

At

At 1.9.23

in funds

31.8.25

£

£

£

Unrestricted funds

General fund

46,783

(251,446

)

(204,663

)

TOTAL FUNDS

46,783

(251,446

)

(204,663

)

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

1,888,459

(2,139,905

)

(251,446

)

TOTAL FUNDS

1,888,459

(2,139,905

)

(251,446

)

15.	RELATED PARTY DISCLOSURES

During the period under review the charity received donations from Chasodim Fund that amounted to £1,000 (2024: £24,000). Chasodim Fund and the charity share a common trustee.