Gur Manchester Trust Charity Accounts

COMPANY REGISTRATION NUMBER: 13751567

CHARITY REGISTRATION NUMBER: 1198402

Gur Manchester Trust

Company Limited by Guarantee

Unaudited Financial Statements

30 November 2025

Gur Manchester Trust

Company Limited by Guarantee

Financial Statements

Year ended 30 November 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	4

Statement of financial activities (including income and expenditure account)	5

Statement of financial position	6

Notes to the financial statements	7

Gur Manchester Trust

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 30 November 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 November 2025 .

Reference and administrative details

Registered charity name	Gur Manchester Trust

Charity registration number	1198402

Company registration number	13751567

Principal office and registered	2nd Floor Parkgates
office	Bury New Road
	Prestwich
	Manchester
	M25 0TL

The trustees

	I D Errera
	S B Hasid
	M Weisbart

Independent examiner	Mr Howard Schwalbe ACA
	2nd Floor - Parkgates
	Bury New Road
	Prestwich
	Manchester
	M25 0TL

Structure, governance and management

Gur Manchester Trust is constituted by Memorandum and Articles of Association and is a company limited by guarantee. It was incorporated on 18 November 2021 as a company and the company number is 13751567 . It was registered as a charity on 28 March 2022 with a charity number 1198402 .

Recruitment and appointment of new trustees would be in line with the Memorandum and Articles of Association 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 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 are the sole domain of the trustees.

There are no policies for the induction or training of new 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.

Additionally, to ensure grants are paid out appropriately. Report back and review procedures ensure public benefit is achieved from all grants.

Objectives and activities

The charity's objects and it's principal activities are:-

(i) The advancement of the Jewish religion in accordance with the teachings of the dynasty of Gur, in particular but not exclusively by the provision, renovation and maintenance of a place of worship in Greater Manchester for the public benefit:

(ii) For the public benefit to promote the education of people of all ages 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;

(iii) 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.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

The charity received £35,000 (2024: £7,029) in donations during the year and £26,390 (2024: £2,318) was paid out in grants, Synagogue building expenses and support costs. These payments were made in line with the stated objects of the charity and were mainly religious in nature.

There were no investments made during the year.

Grants over £1,000 made during the year are as detailed in the accounts.

The charity paid out various costs towards the purchase & refurbishment of the Synagogue that have been capitalised during the year.

There were some related party transactions in the reporting period, see in the Notes to the Financial Statements.

There was an overall net income and net movement of funds for the year amounting to £8,610 (2024: £4,711).

Financial review

The trustees feel that the activity and surplus reflects the increasing profile and standing within the local community. The impact for future year's expenditure is self evident and the trustees would like to record their appreciation for all the financial support received from benefactors during the course of the 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 paying out of grants.

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 and the new venture to purchase a building to house the Synagogue.

The free reserves, represented by the net current assets of the charity stand at £2,507 (2024: £29,950) all of which are attributable to the unrestricted fund.

The trustees' annual report and the strategic report were approved on 14 July 2026 and signed on behalf of the board of trustees by:

M Weisbart

Trustee

Gur Manchester Trust

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Gur Manchester Trust

Year ended 30 November 2025

I report to the trustees on my examination of the financial statements of Gur Manchester Trust ('the charity') for the year ended 30 November 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements 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 financial statements 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.

Mr Howard Schwalbe ACA Independent Examiner

2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL

14 July 2026

Gur Manchester Trust

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 30 November 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	35,000	35,000	7,029
		--------	--------	-------
Total income		35,000	35,000	7,029
		--------	--------	-------

Expenditure

Expenditure on raising funds:

	Costs of other trading activities	6	–	–	1,569
Expenditure on charitable activities		7,8	26,390	26,390	749
			--------	--------	-------
Total expenditure			26,390	26,390	2,318
			--------	--------	-------

	--------	--------	-------
Net income and net movement in funds	8,610	8,610	4,711
	--------	--------	-------

Reconciliation of funds

Total funds brought forward	53,810	53,810	49,099
	--------	--------	--------
Total funds carried forward	62,420	62,420	53,810
	--------	--------	--------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Gur Manchester Trust

Company Limited by Guarantee

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible fixed assets	14	59,913	23,860

Current assets

Debtors	15	–	29,500
Cash at bank and in hand		3,107	950
		-------	--------
		3,107	30,450

Creditors: amounts falling due within one year	16	600	500
		-------	--------
Net current assets		2,507	29,950
		--------	--------
Total assets less current liabilities		62,420	53,810
		--------	--------
Net assets		62,420	53,810
		--------	--------

Funds of the charity

Unrestricted funds		62,420	53,810
		--------	--------
Total charity funds	17	62,420	53,810
		--------	--------

For the year ending 30 November 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 14 July 2026 , and are signed on behalf of the board by:

M Weisbart

Trustee

Gur Manchester Trust

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 30 November 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 2nd Floor Parkgates, Bury New Road, Prestwich, Manchester, M25 0TL.

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.

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.

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

Gur Manchester Trust 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 £10.

5. Donations and legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Donations

Donations	35,000	35,000	7,029	7,029
	--------	--------	-------	-------

6. Costs of other trading activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Fundraising expenses	–	–	1,569	1,569
	----	----	-------	-------

7. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Charitable grants	25,458	25,458	–	–
Support costs	932	932	749	749
	--------	--------	----	----
	26,390	26,390	749	749
	--------	--------	----	----

8. Expenditure on charitable activities by activity type

	Activities undertaken directly	Grant funding of activities	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£	£
Charitable grants	2,005	23,453	333	25,791	249
Governance costs	–	–	599	599	500
	-------	--------	----	--------	----
	2,005	23,453	932	26,390	749
	-------	--------	----	--------	----

9. Analysis of support costs

	Analysis of support costs activity 1	Total 2025	Total 2024
	£	£	£
General office	333	333	249
Governance costs	599	599	500
	----	----	----
	932	932	749
	----	----	----

10. Analysis of grants

	2025	2024
	£	£

Grants to institutions

Ahavas Chesed Trust	1,000	–
Bederech Kovod	1,000	–
Beis Hamedrash Hachodosh	1,340	–
Chaider Shabes	5,000	–
Choimel Dalim	7,822	–
Kollel Kinyan Hashas	1,650	–
Shir Chesed	4,641	–
Yeshivas Lev Simcha Limited	1,000	–
	--------	----
	23,453	–
	--------	----
Total grants	23,453	–
	--------	----

11. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	600	–
	----	----

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 December 2024	23,860
Additions	36,053
	--------
At 30 November 2025	59,913
	--------
Depreciation
At 1 December 2024 and 30 November 2025	–
	--------
Carrying amount
At 30 November 2025	59,913
	--------
At 30 November 2024	23,860
	--------

15. Debtors

	2025	2024
	£	£
Other debtors	–	29,500
	----	--------

16. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	600	500
	----	----

17. Analysis of charitable funds

Unrestricted funds

	At 1 December 2024	Income	Expenditure	At 30 November 2025
	£	£	£	£
General funds	53,810	35,000	(26,390)	62,420
	--------	--------	--------	--------

	At 1 December 2023	Income	Expenditure	At 30 November 2024
	£	£	£	£
General funds	49,099	7,029	(2,318)	53,810
	--------	-------	-------	--------

18. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	59,913	59,913
Current assets	3,107	3,107
Creditors less than 1 year	(600)	(600)
	--------	--------
Net assets	62,420	62,420
	--------	--------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	23,860	23,860
Current assets	30,450	30,450
Creditors less than 1 year	(500)	(500)
	--------	--------
Net assets	53,810	53,810
	--------	--------

19. Related parties

During the year, the charity received a donation of £3,240 from a related party company.

20. Taxation

Gur Manchester Trust 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.