Avreichim Gateshead Charity Accounts

COMPANY REGISTRATION NUMBER: 10867115

CHARITY REGISTRATION NUMBER: 1175534

Avreichim Gateshead

Company Limited by Guarantee

Unaudited Financial Statements

31 July 2026

Avreichim Gateshead

Company Limited by Guarantee

Financial Statements

Year ended 31 July 2026

	Pages

Trustees' annual report (incorporating the director's report)	1 to 2

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 to 12

Avreichim Gateshead

Company Limited by Guarantee

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

Year ended 31 July 2026

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 31 July 2026 .

Reference and administrative details

Registered charity name	Avreichim Gateshead

Charity registration number	1175534

Company registration number	10867115

Principal office and registered	373 Alexandra Road
office	Gateshead
	Tyne And Wear
	NE8 4HY

The trustees

	B Bowden
	A Simmonds
	S J Katz

Independent examiner	D Schwarz FCCA
	2nd Floor - Parkgates
	Bury New Road
	Prestwich
	Manchester
	M25 0TL

Structure, governance and management

Avreichim Gateshead is constituted by Memorandum and Articles of Association and is a company limited by guarantee. It was incorporated on 14 July 2017 as a company and the company number is 10867115. It was registered as a charity on 2 November 2017 with a charity number 1175534.

The Charity is run by the trustees who all act in an honorary capacity. A new trustee would receive copies of the previous years' Annual Report and Accounts and a copy of the Charity Commission leaflet 'The Essential Trustee : What you need to know'.

Risk Management

The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures mitigate any perceived risks.

Objectives and activities

The objectives of the charity are;

a. To advance the Jewish religion for the benefit of the public through the holding of prayer meetings, lectures, public celebration of religious festivals and other activities. b. The promotion of any other exclusively charitable objects and purposes such as the trustees see fit, provided that they are regarded as charitable by the law of England and Wales.

Public Benefit Policy

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Grant Making Policy

Grants are made to charitable institutions, organisations and individuals who accord with the objects of the charity. Grants paid during the year are as described in the notes to the accounts.

Achievements and performance

During the year, the charity received £60,223 (2025: £52,695) in donations and grants.

Bank interest received totalled £15 (2025: £10).

During the year, the charity spent £55,580 (2025: £47,044) in furtherance of its objects.

The charity also incurred capital expenditure on furniture & fittings and additions to the library totalling £7,756.

There was net income and net movement in funds of £4,658 (2025: £5,661).

Financial review

Total funds of the charity at the year end were £206,431 (2025: £201,773) all of which are unrestricted.

The free reserves of the charity, represented by the unrestricted net current assets, were £3,636 (2025: £7,157)

Reserves Policy

The unrestricted fund represents the unrestricted funds arising from past operating results.

The trustees are satisfied that the balance of the fund is an acceptable level of reserves. It is the charity's policy to maintain cash reserves of approximately three months of their average annual unrestricted expenditure, to enable the charity to continue with its activities.

The trustees' annual report was approved on 21 October 2026 and signed on behalf of the board of trustees by:

A Simmonds

Trustee

Avreichim Gateshead

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Avreichim Gateshead

Year ended 31 July 2026

I report to the trustees on my examination of the financial statements of Avreichim Gateshead ('the charity') for the year ended 31 July 2026.

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.

D Schwarz FCCA Independent Examiner

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

21 October 2026

Avreichim Gateshead

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 July 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	46,452	13,771	60,223	52,695
Investment income	6	15	–	15	10
		--------	--------	--------	--------
Total income		46,467	13,771	60,238	52,705
		--------	--------	--------	--------

Expenditure

Expenditure on charitable activities	7,8	41,809	13,771	55,580	47,044
		--------	--------	--------	--------
Total expenditure		41,809	13,771	55,580	47,044
		--------	--------	--------	--------

	--------	--------	--------	--------
Net income and net movement in funds	4,658	–	4,658	5,661
	--------	--------	--------	--------

Reconciliation of funds

Total funds brought forward	201,773	–	201,773	196,112
	---------	--------	---------	---------
Total funds carried forward	206,431	–	206,431	201,773
	---------	--------	---------	---------

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

All income and expenditure derive from continuing activities.

Avreichim Gateshead

Company Limited by Guarantee

Statement of Financial Position

31 July 2026

	2026	2025
Note	£	£

Fixed assets

Tangible fixed assets	15	309,246	305,712

Current assets

Cash at bank and in hand	8,536	11,103

Creditors: amounts falling due within one year	16	4,900	3,946
		-------	--------
Net current assets		3,636	7,157
		---------	---------
Total assets less current liabilities		312,882	312,869

Creditors: amounts falling due after more than one year	17	106,451	111,096
		---------	---------
Net assets		206,431	201,773
		---------	---------

Funds of the charity

Unrestricted funds		206,431	201,773
		---------	---------
Total charity funds	18	206,431	201,773
		---------	---------

For the year ending 31 July 2026 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 21 October 2026 , and are signed on behalf of the board by:

A Simmonds

Trustee

Avreichim Gateshead

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 July 2026

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 373 Alexandra Road, Gateshead, Tyne And Wear, NE8 4HY.

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 or 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:

Fixtures and fittings	-	10% reducing balance
Library	-	10% reducing balance
Equipment	-	20% reducing balance

There is no depreciation charge for Land and Buildings in the year. This is a departure from the Companies Act 2006 requirement to depreciate all fixed assets. The trustees consider this departure appropriate to reflect a true and fair view on the basis that the building is maintained to a high standard.

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	Restricted Funds	Total Funds 2026
£	£	£

Donations

	Donations	46,452	–	46,452

Grants

CST	–	13,771	13,771
	--------	--------	--------
	46,452	13,771	60,223
	--------	--------	--------

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

	Donations	45,684	–	45,684

Grants

CST	–	7,011	7,011
	--------	-------	--------
	45,684	7,011	52,695
	--------	-------	--------

6. Investment income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Bank interest receivable	15	15	10	10
	----	----	----	----

7. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Charitable activity	40,696	13,771	54,467
Support costs	1,113	–	1,113
	--------	--------	--------
	41,809	13,771	55,580
	--------	--------	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Charitable activity	38,891	7,011	45,902
Support costs	1,142	–	1,142
	--------	-------	--------
	40,033	7,011	47,044
	--------	-------	--------

8. Expenditure on charitable activities by activity type

	Activities undertaken directly	Grant funding of activities	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£	£
Charitable activity	47,787	6,680	214	54,681	46,143
Governance costs	–	–	899	899	901
	--------	-------	-------	--------	--------
	47,787	6,680	1,113	55,580	47,044
	--------	-------	-------	--------	--------

9. Analysis of support costs

	Analysis of support costs	Total 2026	Total 2025
	£	£	£
General office	214	214	241
Governance costs	899	899	901
	-------	-------	-------
	1,113	1,113	1,142
	-------	-------	-------

10. Analysis of grants

	2026	2025
	£	£

Grants to individuals

Religious Grants	6,680	5,750
	-------	-------
Total grants	6,680	5,750
	-------	-------

11. Net income

Net income is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets	4,222	3,175
	-------	-------

12. Independent examination fees

	2026	2025
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	900	900
	----	----

13. Staff costs

The average head count of employees during the year was Nil (2025: Nil).

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

14. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees nor were any expenses reimbursed to the trustees.

15. Tangible fixed assets

	Freehold property	Fixtures and fittings	Library	Equipment	Torah scroll	Total
	£	£	£	£	£	£
Cost
At 1 Aug 2025	237,277	32,118	6,145	2,550	34,920	313,010
Additions	–	3,537	4,219	–	–	7,756
	---------	--------	--------	-------	--------	---------
At 31 Jul 2026	237,277	35,655	10,364	2,550	34,920	320,766
	---------	--------	--------	-------	--------	---------
Depreciation
At 1 Aug 2025	–	5,702	–	1,596	–	7,298
Charge for the year	–	2,995	1,036	191	–	4,222
	---------	--------	--------	-------	--------	---------
At 31 Jul 2026	–	8,697	1,036	1,787	–	11,520
	---------	--------	--------	-------	--------	---------
Carrying amount
At 31 Jul 2026	237,277	26,958	9,328	763	34,920	309,246
	---------	--------	--------	-------	--------	---------
At 31 Jul 2025	237,277	26,416	6,145	954	34,920	305,712
	---------	--------	--------	-------	--------	---------

16. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	4,000	3,046
Accruals and deferred income	900	900
	-------	-------
	4,900	3,946
	-------	-------

17. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	106,451	111,096
	---------	---------

18. Analysis of charitable funds

Unrestricted funds

	At 1 August 2025	Income	Expenditure	Transfers	At 31 July 2026
	£	£	£	£	£
General funds	201,773	46,467	(41,809)	–	206,431
	---------	--------	--------	----	---------

	At 1 August 2024	Income	Expenditure	Transfers	At 31 July 2025
	£	£	£	£	£
General funds	182,612	45,694	(40,033)	13,500	201,773
	---------	--------	--------	--------	---------

Restricted funds

	At 1 August 2025	Income	Expenditure	Transfers	At 31 July 2026
	£	£	£	£	£
Restricted Fund - Grants received	–	13,771	(13,771)	–	–
	----	--------	--------	----	----

	At 1 August 2024	Income	Expenditure	Transfers	At 31 July 2025
	£	£	£	£	£
Restricted Fund - Grants received	13,500	7,011	(7,011)	(13,500)	–
	--------	-------	-------	--------	----

19. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2026
	£	£
Tangible fixed assets	309,246	309,246
Current assets	8,536	8,536
Creditors less than 1 year	(4,900)	(4,900)
Creditors greater than 1 year	(106,451)	(106,451)
	---------	---------
Net assets	206,431	206,431
	---------	---------

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	305,712	305,712
Current assets	11,103	11,103
Creditors less than 1 year	(3,946)	(3,946)
Creditors greater than 1 year	(111,096)	(111,096)
	---------	---------
Net assets	201,773	201,773
	---------	---------

20. Related parties

Donations totalling £850 were received from related parties.

21. Taxation

Avreichim Gateshead is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.