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Registered number: 14120099
Charity number: 1214551
BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Unaudited
Trustees' report and financial statements
For the Year Ended 31 May 2026
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Contents
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Reference and administrative details of the Charity, its Trustees and advisers
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Independent examiner's report
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Statement of financial activities
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Income and expenditure account
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Notes to the financial statements
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Reference and administrative details of the Charity, its Trustees and advisers
For the Year Ended 31 May 2026
Company registered number
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Charity registered number
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89 Stamford Hill
London
N16 5TP
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Trustees' report
For the Year Ended 31 May 2026
The Trustees present their annual report together with the financial statements of the Beis Viznitz UK Limited for the 1 June 2025 to 31 May 2026. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
l Policies and objectives
The charity supports the advancement of religion by running a synagogue, and a youth club.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Achievements and performance
l Main achievements of the Charity
The charity was able to raise runds to support the running of the synagogue, youth activities esecially during weekends and holidays, and supporting the community with grants and food vouchers.
The charity has also commenced construction work on a leasehold addition.
Financial review
l Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Structure, governance and management
l Constitution
BEIS VIZNITZ UK LIMITED is registered as a company limited by guarantee and governed by its articles of association.
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Structure, governance and management (continued)
l Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Directors/ Trustees who are elected and co-opted under the articles of association.
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
∙select suitable accounting policies and then apply them consistently;
∙observe the methods and principles of the Charities SORP (FRS 102);
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Independent examiner's report
For the Year Ended 31 May 2026
Independent examiner's report to the Trustees of BEIS VIZNITZ UK LIMITED ('the Charity')
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I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 May 2026.
Responsibilities and basis of report
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As the Trustees of the Charity (and 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 Charity 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 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
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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 (enter body here), 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:
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accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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)].
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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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 20 October 2026
Esther Royde, 123 Stamford Hill, London E5 9AB FCCA
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Statement of financial activities
For the Year Ended 31 May 2026
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Total funds brought forward
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Total funds carried forward
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The Statement of financial activities includes all gains and losses recognised in the year.
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The notes on pages 8 to 12 form part of these financial statements.
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Summary income and expenditure account
For the Year Ended 31 May 2026
Gross income in the reporting period
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Net income for the reporting period
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Registered number: 14120099
Balance sheet
As at 31 May 2026
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
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The notes on pages 8 to 12 form part of these financial statements.
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Notes to the financial statements
For the Year Ended 31 May 2026
Beis Viznitz Ltd is a registered charity number 1214551 and a company limited by guarantee registered in England and Wales. The address of the registered office is given on the Information page.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
BEIS VIZNITZ UK LIMITED meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Notes to the financial statements
For the Year Ended 31 May 2026
2.Accounting policies (continued)
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Tangible fixed assets and depreciation
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Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
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Long-term leasehold property
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Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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Liabilities and provisions
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Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Notes to the financial statements
For the Year Ended 31 May 2026
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Income from donations and legacies
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Grants to Institutions
2026
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Grants to Individuals
2026
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Analysis of expenditure on charitable activities
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Trustees' remuneration and expenses
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During the year, no Trustees received any remuneration or other benefits (2025 - £NIL).
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During the year ended 31 May 2026, no Trustee expenses have been incurred (2025 - £NIL).
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Notes to the financial statements
For the Year Ended 31 May 2026
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Long-term leasehold property
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Creditors: Amounts falling due within one year
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BEIS VIZNITZ UK LIMITED
(A company limited by guarantee)
Notes to the financial statements
For the Year Ended 31 May 2026
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Statement of funds - current year
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