KUPAS HACHESED LTD Charity Accounts

COMPANY REGISTRATION NUMBER: 13046668

CHARITY REGISTRATION NUMBER: 1214299

KUPAS HACHESED LTD

Company Limited by Guarantee

Unaudited Financial Statements

31 July 2025

KUPAS HACHESED LTD

Company Limited by Guarantee

Financial Statements

Period from 1 December 2024 to 31 July 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

KUPAS HACHESED LTD

Company Limited by Guarantee

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

Period from 1 December 2024 to 31 July 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 period ended 31 July 2025 .

Reference and administrative details

Registered charity name	KUPAS HACHESED LTD

Charity registration number	1214299

Company registration number	13046668

Principal office and registered	158 Cromwell Road
office	Salford
	M6 6DE
	England

The trustees

	Mrs E Taub
	Mr J Grunhut
	Mr S Taub
	Mr A L Cohen

Independent examiner	David Pollak
	158 Cromwell Road
	Salford
	M6 6DE

Structure, governance and management

Kupas Hachesed Ltd ("the charity") is a charity constituted as a company limited by guarantee and as such, is governed by its memorandum and articles of association. Kupas Hachesed Ltd was registered as a company at Companies House on 27 November 2020 and was registered as a charity at Charity Commission on 28 July 2025. 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 at full directors'/trustees' meetings. Recruitment and appointment of new trustees would be with the consent of the trustees. There are no policies for the induction or training of new trustees.

Objectives and activities

The objects of the charity are:

- To advance the Jewish religion and Jewish religious education;

- The alleviation of poverty among the Jewish community, in particular by providing meals and funding for the needy.

Strategic report

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

Achievements and performance

In the period, the charity received £92,634 of donations and made grants to charities and individuals totalling £57,457. There was an overall surplus for the period of £23,441.

Financial review

The balance of unrestricted reserves at the period end was £35,301.

The trustees are satisfied with the period's results and with the level of reserves held.

The trustees' annual report and the strategic report were approved on 30 October 2026 and signed on behalf of the board of trustees by:

Mr S Taub

Trustee

KUPAS HACHESED LTD

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of KUPAS HACHESED LTD

Period from 1 December 2024 to 31 July 2025

I report to the trustees on my examination of the financial statements of KUPAS HACHESED LTD ('the charity') for the period ended 31 July 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.

David Pollak Independent Examiner

158 Cromwell Road Salford M6 6DE

30 October 2026

KUPAS HACHESED LTD

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Period from 1 December 2024 to 31 July 2025

	Period from 1 Dec 24 to 31 Jul 25		Year to 30 Nov 24
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	92,634	92,634	144,797
		--------	--------	---------
Total income		92,634	92,634	144,797
		--------	--------	---------

Expenditure

Expenditure on charitable activities	6,7	69,193	69,193	141,334
		--------	--------	---------
Total expenditure		69,193	69,193	141,334
		--------	--------	---------

	--------	--------	---------
Net income and net movement in funds	23,441	23,441	3,463
	--------	--------	---------

Reconciliation of funds

Total funds brought forward	11,860	11,860	8,397
	--------	--------	---------
Total funds carried forward	35,301	35,301	11,860
	--------	--------	---------

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

All income and expenditure derive from continuing activities.

KUPAS HACHESED LTD

Company Limited by Guarantee

Statement of Financial Position

31 July 2025

	31 Jul 25	30 Nov 24
Note	£	£

Fixed assets

Tangible fixed assets	14	7,424	8,566

Current assets

Debtors	15	29,970	–
Cash at bank and in hand		307	4,494
		--------	-------
		30,277	4,494

Creditors: amounts falling due within one year	16	2,400	1,200
		--------	-------
Net current assets		27,877	3,294
		--------	--------
Total assets less current liabilities		35,301	11,860
		--------	--------
Net assets		35,301	11,860
		--------	--------

Funds of the charity

Unrestricted funds		35,301	11,860
		--------	--------
Total charity funds	17	35,301	11,860
		--------	--------

For the period ending 31 July 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 period 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 30 October 2026 , and are signed on behalf of the board by:

Mr S Taub

Trustee

KUPAS HACHESED LTD

Company Limited by Guarantee

Notes to the Financial Statements

Period from 1 December 2024 to 31 July 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 158 Cromwell Road, Salford, M6 6DE, England.

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.

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:

	Equipment	-	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 organisation is a charitable company limited by guarantee. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

5. Donations and legacies

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

Donations

Donations type 1	92,634	92,634	144,797	144,797
	--------	--------	---------	---------

6. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Activity type 1	66,853	66,853	137,094	137,094
Support costs	2,340	2,340	4,240	4,240
	--------	--------	---------	---------
	69,193	69,193	141,334	141,334
	--------	--------	---------	---------

7. Expenditure on charitable activities by activity type

	Activities undertaken directly	Grant funding of activities	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£	£
Activity type 1	9,396	57,457	1,140	67,993	140,134
Governance costs	–	–	1,200	1,200	1,200
	-------	--------	-------	--------	---------
	9,396	57,457	2,340	69,193	141,334
	-------	--------	-------	--------	---------

8. Analysis of support costs

	Analysis of support costs activity 1	Total 2025	Total 2024
	£	£	£
General office	10	10	770
Finance costs	(12)	(12)	128
Governance costs	1,200	1,200	1,200
Depreciation	1,142	1,142	2,142
	-------	-------	-------
	2,340	2,340	4,240
	-------	-------	-------

9. Analysis of grants

	Period from
	1 Dec 24 to	Year to
	31 Jul 25	30 Nov 24
	£	£

Grants to institutions

Grants to institutions type 1	421	–

Grants to individuals

Grants to individuals type 1	57,036	–
	--------	----
Total grants	57,457	–
	--------	----

10. Net income

Net income is stated after charging/(crediting):

	31 Jul 25	30 Nov 24
	£	£
Depreciation of tangible fixed assets	1,142	2,142
	-------	-------

11. Independent examination fees

	Period from
	1 Dec 24 to	Year to
	31 Jul 25	30 Nov 24
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	1,200	1,200
	-------	-------

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	Period from
	1 Dec 24 to	Year to
	31 Jul 25	30 Nov 24
	£	£
Wages and salaries	9,396	10,065
	-------	--------

The average head count of employees during the period was 2 (2024: 3 ). The average number of full-time equivalent employees during the period is analysed as follows:

	31 Jul 25	30 Nov 24
	No.	No.
Number of staff - type 1	2	3
	----	----

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 in the period except as mentioned below in the Related Parties note.

14. Tangible fixed assets

	Equipment
	£
Cost
At 1 December 2024 and 31 July 2025	10,708
	--------
Depreciation
At 1 December 2024	2,142
Charge for the period	1,142
	--------
At 31 July 2025	3,284
	--------
Carrying amount
At 31 July 2025	7,424
	--------
At 30 November 2024	8,566
	--------

15. Debtors

	31 Jul 25	30 Nov 24
	£	£
Other debtors	29,970	–
	--------	----

16. Creditors: amounts falling due within one year

	31 Jul 25	30 Nov 24
	£	£
Accruals and deferred income	2,400	1,200
	-------	-------

17. Analysis of charitable funds

Unrestricted funds

	At 1 December 2024	Income	Expenditure	At 31 July 2025
	£	£	£	£
General funds	11,860	92,634	(69,193)	35,301
	--------	--------	--------	--------

	At 1 December 2023	Income	Expenditure	At 30 November 2024
	£	£	£	£
General funds	8,397	144,797	(141,334)	11,860
	-------	---------	---------	--------

18. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	7,424	7,424
Current assets	30,277	30,277
Creditors less than 1 year	(2,400)	(2,400)
	--------	--------
Net assets	35,301	35,301
	--------	--------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	8,566	8,566
Current assets	4,494	4,494
Creditors less than 1 year	(1,200)	(1,200)
	--------	--------
Net assets	11,860	11,860
	--------	--------

19. Related parties

In the period, the charity made interest-free short-term loans of £3,270 to Mr S Taub , a director and trustee of Kupas Hachesed Ltd. In the period, Mr S Taub repaid £1,650 of the loans, and still owed £1,620 to the charity at the period end. The loans are repayable on demand.