| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| ASHREINU |
| (A COMPANY LIMITED BY GUARANTEE) |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| ASHREINU |
| (A COMPANY LIMITED BY GUARANTEE) |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| ASHREINU |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| Page |
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 | to | 8 |
| ASHREINU |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| TRUSTEES |
| REGISTERED OFFICE |
| REGISTERED COMPANY NUMBER |
| REGISTERED CHARITY NUMBER |
| BANKERS |
| Gateshead |
| Tyne and Wear |
| NE8 1DP |
| ASHREINU (REGISTERED NUMBER: 04804699) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 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 December 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). |
| REFERENCE AND ADMINISTRATIVE INFORMATION |
| The information is shown on page 1 of the financial statements and forms part of this report. |
| OBJECTIVES AND ACTIVITIES |
| Objectives and aims |
| The charity's objects are for the public benefit and in accordance with the principles of the Orthodox Jewish Faith are: to advance the education and provide for the recreation of children of school age by making facilities and services available out of school hours and holidays; providing recreational, educational and leisure time activities in the interest of social welfare. |
| The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit. |
| ACHIEVEMENTS AND PERFORMANCE |
| Charitable activities |
| The trustees are satisfied with the results of the year. |
| FINANCIAL REVIEW |
| Reserves policy |
| The trustees do not seek to maintain reserves, other than to ensure that they can continue the activities |
| of the charity. Reserves at the year end were £1,667 ( 2024 - £1,534). |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Charity constitution |
| The charity is constituted as limited company and is governed by its Memorandum and Articles of Association dated 19 June 2003 as amended by special resolution dated 20 December 2023. |
| Risk management |
| The trustees have reviewed the major risks to which the charity is exposed and confirm that they have established systems to mitigate them. |
| Approved by order of the board of trustees on |
| ASHREINU |
| STATEMENT OF FINANCIAL ACTIVITIES |
| (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 2025 | 2024 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies | 2 |
| EXPENDITURE ON |
| Charitable activities |
| Total |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | ( |
) |
| TOTAL FUNDS CARRIED FORWARD | 1,534 |
| ASHREINU (REGISTERED NUMBER: 04804699) |
| BALANCE SHEET |
| 31 DECEMBER 2025 |
| 2025 | 2024 |
| Total | Total |
| funds | funds |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 7 |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 9 |
| Unrestricted funds: |
| General fund | 1,666 | 1,534 |
| TOTAL FUNDS | 1,534 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 by the Board of Trustees and authorised for issue on |
| ASHREINU |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 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 |
| Income received by way of donations is accounted for when received. |
| Expenditure |
| Expenditure on charitable activities includes all costs incurred by the 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. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Computer equipment | - |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| Going concern |
| There are no material uncertainties about the charity's ability to continue. |
| 2. | DONATIONS AND LEGACIES |
| 2025 | 2024 |
| Unrestricted | Total |
| funds | funds |
| £ | £ |
| Donations |
| 3. | SUPPORT COSTS |
| Governance |
| Finance | costs | Totals |
| £ | £ | £ |
| Support costs | 42 | 180 | 222 |
| ASHREINU |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 4. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2025 | 2024 |
| £ | £ |
| Depreciation - owned assets |
| 5. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. |
| 6. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 2025 | 2024 |
| Office |
| 7. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 1 January 2025 and 31 December 2025 |
| DEPRECIATION |
| Charge for year |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| ASHREINU |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| Accruals and deferred income |
| 9. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.1.25 | in funds | 31.12.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 1,534 | 132 | 1,666 |
| TOTAL FUNDS | 132 | 1,666 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 5,686 | (5,554 | ) | 132 |
| TOTAL FUNDS | ( |
) | 132 |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.1.24 | in funds | 31.12.24 |
| £ | £ | £ |
| Unrestricted fund | (1,756 | ) | 3,290 | 1,534 |
| TOTAL FUNDS | (1,756 | ) | 3,290 | 1,534 |
| Comparative net movement in funds included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted fund | 8,210 | (4,920 | ) | 3,290 |
| TOTAL FUNDS | 8,210 | (4,920 | ) | 3,290 |
| ASHREINU |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 10. | RELATED PARTY DISCLOSURES |