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COMPANY REGISTRATION NUMBER: 08686189
CHARITY REGISTRATION NUMBER: 1155372
BEMOSH LTD
Company Limited by Guarantee
Unaudited Financial Statements
30 September 2025
BEMOSH LTD
Company Limited by Guarantee
Financial Statements
Year ended 30 September 2025
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
3
Statement of financial activities (including income and expenditure account)
4
Statement of financial position
5
Notes to the financial statements
6
BEMOSH 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
BEMOSH LTD
Charity registration number
1155372
Company registration number
08686189
Principal office and registered
C/O Whiteside & Davies
office
158 Cromwell Road
Salford
England
M6 6DE
The trustees
A Grossberger
N Gruner
Independent examiner
C Frenkel FCCA
158 Cromwell Road
Salford
M6 6DE
Structure, governance and management
Bemosh Ltd is a company limited by guarantee incorporated on 11 September 2013 and is governed by its memorandum and articles of association.
The Trustees in office throughout the year were Mr Avigdor Grossberger and Mr Nachman Gruner. Mr N Gruner is also the director for the purposes of company law. All trustees are members of the congregation and they all give of their time freely.
The Directors/Trustees are responsible for the governance of the organisation and are active in all operational aspects of strategic management. Major policy decisions are decided at full directors/trustees meetings. The Directors/Trustees have adopted the provisions of the Statement Of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in March 2005 in preparing the annual report and financial statements of the charity.
Public benefit
The Trustees confirm their compliance, with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the Chanty's aims and objectives and in planning future activities.
Objectives and activities
The Charity's object is the advancement of the Orthodox Jewish religion by providing premises and supplies for prayer and study.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
The charity continued to achieve its charitable objects in the year by providing premises for prayer and study for the Orthodox Jewish religion. The trustees are pleased with the progress made in advancing the charity’s objects. During the year, refurbishment works were carried out to improve the premises, and religious activity at the premises increased, including greater attendance at prayer services and increased provision of religious supplies.
Financial review
During the year the charity had incoming resources totalling £304,785 (2024: £216,922). With these funds the charity was able to maintain its building and facilitate multiple daily prayers. The charity had a net surplus of £11,727 (2024: deficit of £136,260). This is in line with the increase in income from donations. Total unrestricted funds carried forward were £150,942 (2024: £139,215). The trustees are satisfied that the reserves are sufficient to carry on operating in the coming year.
Reserves policy
The trustees retain reserves as necessary and where appropriate consolidate funds in order to enable the charity to meet future needs or to make more substantial grants which they feel to be appropriate. A minimum of £3,000 in reserves is always maintained.
The trustees' annual report and the strategic report were approved on 25 July 2026 and signed on behalf of the board of trustees by:
N Gruner
Trustee
BEMOSH LTD
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of BEMOSH LTD
Year ended 30 September 2025
I report to the trustees on my examination of the financial statements of BEMOSH LTD ('the charity') for the year ended 30 September 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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 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.
C Frenkel FCCA Independent Examiner
158 Cromwell Road Salford M6 6DE
25 July 2026
BEMOSH 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
146,218
146,218
63,740
Charitable activities
6
153,094
153,094
148,472
Other trading activities
7
5,431
5,431
4,710
Investment income
8
42
42
–
---------
---------
---------
Total income
304,785
304,785
216,922
---------
---------
---------
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies
9
2,120
2,120
10,169
Expenditure on charitable activities
10,11
290,938
290,938
343,013
---------
---------
---------
Total expenditure
293,058
293,058
353,182
---------
---------
---------
---------
---------
---------
Net income/(expenditure) and net movement in funds
11,727
11,727
( 136,260)
---------
---------
---------
Reconciliation of funds
Total funds brought forward
139,215
139,215
275,475
---------
---------
---------
Total funds carried forward
150,942
150,942
139,215
---------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
BEMOSH LTD
Company Limited by Guarantee
Statement of Financial Position
30 September 2025
2025
2024
Note
£
£
Fixed assets
Tangible fixed assets
18
309,147
309,147
Current assets
Debtors
19
13,160
5,460
Cash at bank and in hand
16,596
14,172
--------
--------
29,756
19,632
Creditors: amounts falling due within one year
20
136,501
138,224
---------
---------
Net current liabilities
106,745
118,592
---------
---------
Total assets less current liabilities
202,402
190,555
Creditors: amounts falling due after more than one year
21
51,460
51,340
---------
---------
Net assets
150,942
139,215
---------
---------
Funds of the charity
Unrestricted funds
150,942
139,215
---------
---------
Total charity funds
22
150,942
139,215
---------
---------
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 25 July 2026 , and are signed on behalf of the board by:
N Gruner
Trustee
BEMOSH 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 C/O Whiteside & Davies, 158 Cromwell Road, Salford, England, M6 6DE.
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 requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line 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:
Fixtures and fittings
-
20% reducing balance
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
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
5. Donations and legacies
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Donations
Donations
146,218
146,218
63,740
63,740
---------
---------
--------
--------
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
MIkva income
153,094
153,094
148,472
148,472
---------
---------
---------
---------
7. Other trading activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Rental income
5,431
5,431
4,710
4,710
-------
-------
-------
-------
8. Investment income
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Bank interest receivable
42
42
–
–
----
----
----
----
9. Costs of raising donations and legacies
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Costs of raising donations and legacies - Donations
2,120
2,120
10,169
10,169
-------
-------
--------
--------
10. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Charitable activity
263,380
263,380
247,816
247,816
Support costs
27,558
27,558
95,197
95,197
---------
---------
---------
---------
290,938
290,938
343,013
343,013
---------
---------
---------
---------
11. Expenditure on charitable activities by activity type
Activities undertaken directly
Grant funding of activities
Support costs
Total funds 2025
Total fund 2024
£
£
£
£
£
Charitable activity
261,378
2,002
25,758
289,138
340,423
Governance costs
–
–
1,800
1,800
2,590
---------
-------
--------
---------
---------
261,378
2,002
27,558
290,938
343,013
---------
-------
--------
---------
---------
12. Analysis of support costs
Analysis of support costs
Total 2025
Total 2024
£
£
£
Staff costs
17,689
17,689
49,980
Communications and IT
391
391
390
General office
2,581
2,581
1,711
Finance costs
5,097
5,097
20,479
Governance costs
1,800
1,800
2,590
Depreciation
–
–
20,047
--------
--------
--------
27,558
27,558
95,197
--------
--------
--------
13. Analysis of grants
2025
2024
£
£
Grants to institutions
Grants to institutions
2,002
–
-------
----
Total grants
2,002
–
-------
----
14. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2025
2024
£
£
Depreciation of tangible fixed assets
–
20,047
Operating lease rentals
7,800
–
-------
--------
15. Independent examination fees
2025
2024
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,800
2,590
-------
-------
16. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
£
£
Wages and salaries
17,689
49,980
--------
--------
The average head count of employees during the year was 3 (2024: 4 ). The average number of full-time equivalent employees during the year is analysed as follows:
2025
2024
No.
No.
Number of staff - General
2
3
Number of staff - Office
1
1
----
----
3
4
----
----
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
17. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
18. Tangible fixed assets
Freehold property
Fixtures and fittings
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
309,147
70,381
379,528
---------
--------
---------
Depreciation
At 1 October 2024 and 30 September 2025
–
70,381
70,381
---------
--------
---------
Carrying amount
At 30 September 2025
309,147
–
309,147
---------
--------
---------
At 30 September 2024
309,147
–
309,147
---------
--------
---------
19. Debtors
2025
2024
£
£
Trade debtors
5,460
5,460
Other debtors
7,700
–
--------
-------
13,160
5,460
--------
-------
20. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
131,944
131,944
Accruals and deferred income
( 1,160)
563
Director loan accounts
5,717
5,717
---------
---------
136,501
138,224
---------
---------
21. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
51,460
51,340
--------
--------
22. Analysis of charitable funds
Unrestricted funds
At 1 October 2024
Income
Expenditure
At 30 September 2025
£
£
£
£
General funds
139,215
304,785
(293,058)
150,942
---------
---------
---------
---------
At 1 October 2023
Income
Expenditure
At 30 September 2024
£
£
£
£
General funds
275,475
216,922
(353,182)
139,215
---------
---------
---------
---------
23. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2025
£
£
Tangible fixed assets
309,147
309,147
Current assets
29,756
29,756
Creditors less than 1 year
(136,501)
(136,501)
Creditors greater than 1 year
(51,460)
(51,460)
---------
---------
Net assets
150,942
150,942
---------
---------
Unrestricted Funds
Total Funds 2024
£
£
Tangible fixed assets
309,147
309,147
Current assets
19,632
19,632
Creditors less than 1 year
(138,224)
(138,224)
Creditors greater than 1 year
(51,340)
(51,340)
---------
---------
Net assets
139,215
139,215
---------
---------
24. Related parties
During the year, the charity received a loan from Mr N. Gruner, a trustee and director of the charity. The purpose of the loan was to support the charity’s cash flow needs. As at the year end, 30 September 2024, the amount outstanding on the loan was £5,717. The loan is interest-free and repayable on demand. Mr Gruner took no part in the decision-making process regarding the loan, and the transaction was approved by the other trustees in accordance with the charity’s conflict of interest policy.