Marbeh Torah Trust

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Elzas family trust funding unnamed Jewish educational establishments

Marbeh Torah Trust

Type Trust
Founded 1985-08-28 (registered)
Registration ID Registered charity 292491
Headquarters Prestwich M25
Area served Israel


Marbeh Torah Trust was registered on 28 August 1985 (founded 1 March 1985); its only register area is Israel.[1][2] The register lists Naftoli Elzas, Moshe Chaim Elzas and Jacob Naftali Elzas (appointed January 2025) as trustees, with an address in Prestwich M25; the accounts name Moishe Chaim Elzas, Jacob Naftoli Elzas and Simone Elzas, with charity offices in London N15 (PDF p.3).[1][2] Its aim is "to continue to provide funds for Jewish educational establishments" (PDF p.4). In 2024 donations were £176,298 (2023: £116,703), spending on religious education £142,950 and funds £29,718 (PDF p.7).[2]

Objects and activities

The charity's registered objects read: "FOR SUCH CHARITABLE PURPOSES AS THE TRUSTEES MAY FROM TIME TO TIME IN THEIR ABSOLUTE DISCRETION THINK FIT, AND TO GRANT INTEREST FREE LOANS TO NEEDY PEOPLE AND CHARITIES."[1]

The register describes its activities as: "The trustees collected funds throughout the year which were then paid across to its beneficiaries to support Jewish education and religion."[1]

Register classifications: General Charitable Purposes, Education/training, The Prevention Or Relief Of Poverty, Religious Activities.[1]

Areas of operation recorded on the register: Israel.[1]

Trustees

Current trustees, with other charities on which the same register trustee ID appears:[1]

Trustees of Marbeh Torah Trust (register, October 2026)
Trustee Appointed Chair Other trusteeships
Naftoli Elzas not recorded —
Moshe Chaim Elzas not recorded British Friends of Kupat Ha'ir (1092671)
Jacob Naftali elzas 2025-01-03 —

Historical trustees (UK Government Web Archive)

Trustees shown in archived register pages
Capture date Trustees listed Source
2021-01-17 Jacob Naftali Elzas; Moishe Chaim Elzas; Simone Elzas [3]

Moshe Chaim Elzas is also a register trustee of British Friends of Kupat Ha'ir (1092671).[1]

Finances

Income and expenditure, five most recent reported years
Financial year end Income Expenditure
2020-12-31 £163,713 £154,799
2021-12-31 £306,545 £317,522
2022-12-31 £289,575 £288,756
2023-12-31 £116,703 £119,057
2024-12-31 £176,298 £147,018

Source: register annual-return history.[1]

Archived accounts

Accounts no longer on the live register were found in the UK Government Web Archive:

  • Accounts for the year ended 31/12/2013[4]
  • Accounts for the year ended 31/12/2014[5]
  • Accounts for the year ended 31/12/2015[6]
  • Accounts for the year ended 31/12/2016[7]
  • Accounts for the year ended 31/12/2017[8]
  • Accounts for the year ended 31/12/2018[9]

Funding in Israel

  • FY2024 religious education £142,950; the accounts name no recipients and do not mention Israel (PDF p.7, 10).[2] Israel is the only register area of operation.[1]

Israeli partners

Not named.[2]

Activity beyond the Green Line and support for the IDF

Findings are graded by confidence. "Partner" findings concern the Israeli recipient organisation, not proven use of UK funds.

Evidence of activity beyond the 1949 armistice line
Finding Confidence
No place is named.[2] Not established

Support for the IDF: No IDF or military funding is stated.[2]

Controversies and regulatory action

  • No Charity Commission inquiry, Official Warning or Gazette insolvency notice naming this charity was found, and its register entry shows no regulatory alert;[10] it is not among the charities named in the Commission's cheque-cashing class-inquiry announcements (May, September and December 2025) or in the September 2026 statement of results.[11][12][13][14] The charities in the Commission's settlements class inquiry (opened August 2026) have not been named, so it is not known whether this charity is among them.[15]
  • Trustee lists differ. The register lists Naftoli Elzas, while the accounts list Simone Elzas instead (PDF p.3).[1][2]
  • Recipients not named; errors. "Distributions made in the year were all made to further and support Jewish Education", without naming recipients or places (PDF p.10); the balance sheet prints the bank balance as "3,0355" (total £30,455), and the report cites the superseded 2005 SORP (PDF p.3, 8).[2] Governance costs include motor, travel and sundries of £3,413 (PDF p.7).[2]

Other registers and records

Scotland and Northern Ireland

No entry was found on the Scottish Charity Register for this charity (register export dated 14 October 2026, searched by name).[16] No entry was found on the Charity Commission for Northern Ireland register (API name searches returned zero results).[17]

The Gazette

Searches of The Gazette notice feeds (all notices, insolvency and company) for the charity's name found no insolvency, winding-up or strike-off notice.[18]

Grants recorded by 360Giving

No grants received or made by this charity are recorded in 360Giving data.[19]

Sanctions screening

The charity's name, its current register trustees, trustees named on archived register pages, trustees and officers named in the accounts read for this profile and (for charitable companies) its Companies House officers were screened against the UK Sanctions List and the OFSI Consolidated List. No match was found. Viatcheslav Moshe Kantor (UK sanctions ID RUS1127) does not appear among this charity's trustees or officers.[20]

Land and property

The register records that the charity does not own or lease land or property.[1] No title registers were purchased; the HM Land Registry interactive search blocked automated access.[21]

Parliament

Hansard exact-phrase searches for "Marbeh Torah Trust", "Marbeh Torah" returned 0 contributions in total.[22]

Web archive

The UK Government Web Archive holds 2 archived Charity Commission register pages used in this profile (cited in the sections above). The 2021 archived full print showed the status "Charity reporting is up to date" and "Other regulators: No information available".[3]

See also

External links

  • No current official website.

Notes

  1. ↑ 1.00 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.09 1.10 1.11 Charity Commission for England and Wales, Register of Charities public extract (tables charity, charity_trustee, charity_annual_return_history, charity_area_of_operation, charity_classification, charity_other_names), extract dated 14 October 2026.
  2. ↑ 2.0 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 Charity Commission, Marbeh Torah Trust (292491): accounts and annual returns Register of Charities; latest accounts downloaded 16 October 2026 ("PDF p." = page of the PDF file).
  3. ↑ 3.0 3.1 Register entry 292491, full print (capture of 20210117) UK Government Web Archive.
  4. ↑ Marbeh Torah Trust accounts, year ended 2013-12-31 UK Government Web Archive (capture of 20190903).
  5. ↑ Marbeh Torah Trust accounts, year ended 2014-12-31 UK Government Web Archive (capture of 20190903).
  6. ↑ Marbeh Torah Trust accounts, year ended 2015-12-31 UK Government Web Archive (capture of 20190903).
  7. ↑ Marbeh Torah Trust accounts, year ended 2016-12-31 UK Government Web Archive (capture of 20190903).
  8. ↑ Marbeh Torah Trust accounts, year ended 2017-12-31 UK Government Web Archive (capture of 20190903).
  9. ↑ Marbeh Torah Trust accounts, year ended 2018-12-31 UK Government Web Archive (capture of 20200104).
  10. ↑ Charity Commission, Register of Charities, charity overview page (register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/ followed by the organisation number) for each of the 25 batch-14 charities, all retrieved successfully on 16 October 2026 and checked for a "Regulatory alerts" section; none was shown for any of them. Nineteen registered charities showed "Charity reporting is up to date (on time)"; Friends of the Israel Cancer Association showed "up to date (13 days late)" and The Bertie Black Foundation "up to date (82 days late)"; British Friends of Neve Shalom, Mesila UK, The Friends of Ohr Akiva Institutions and Etz Chaim Foundation showed "Removed charity".
  11. ↑ Charity Commission, Serious concerns over use of £22 million triggers investigation by charity regulator GOV.UK, 14 May 2025.
  12. ↑ Charity Commission, Regulator opens next phase of investigation into 105 charities connected to company cashing cheques GOV.UK, 1 September 2025.
  13. ↑ Charity Commission, Regulator announces next charities to be investigated as part of inquiry connected to company cashing cheques GOV.UK, 4 December 2025.
  14. ↑ Charity Commission, Regulator concludes investigation into 4 charities as class inquiry continues GOV.UK, 9 September 2026, with Statement of the results of a class inquiry (same date).
  15. ↑ Charity Commission, Charity regulator opens inquiry into charities working in illegal Israeli settlements GOV.UK, 5 August 2026 (a fact-finding statutory class inquiry initially involving 8 charities which "are not being publicly named at this time").
  16. ↑ Office of the Scottish Charity Regulator, Scottish Charity Register download OSCR, export dated 14 October 2026; keyword search of the 25 batch-14 charity names found no matching Scottish registration.
  17. ↑ Charity Commission for Northern Ireland, Register of charities search API CCNI, searched 16 October 2026 (keyword searches for each of the 25 batch-14 charity names returned zero results).
  18. ↑ The Gazette: notices matching 'Marbeh Torah' The Gazette, searched 16 October 2026.
  19. ↑ 360Giving API: grants received by GB-CHC-292491 360Giving, queried 16 October 2026.
  20. ↑ Foreign, Commonwealth and Development Office, UK Sanctions List (CSV); Office of Financial Sanctions Implementation, Consolidated List of Financial Sanctions Targets (ConList.csv). Batch-14 screening covered 282 name strings: the 25 charity names, current register trustees, trustees named on archived register pages, Companies House officers of the eight charitable companies, directors of the dissolved Etz Chaim Foundation company and of Mesila UK Limited, related companies and charities named in the accounts (including Bestgreat Ltd, Jonvan Properties, One Shakespeare Limited, Beauland Limited, Tifereth Benevolent Fund Limited and Torah Temimah Trust) and trustees, examiners and donors named in the accounts read for this batch; matching on surname plus forename tokens, reviewed manually. No forename-and-surname match for any person or company was found; the only token matches were surname-only coincidences (for example Cohen and Jones); lists downloaded October 2026.
  21. ↑ HM Land Registry, Search for land and property information GOV.UK – the service returned HTTP 403 (bot protection) to automated access in October 2026; no titles were looked up or purchased. Candidate title numbers below come from the free CCOD / OCOD datasets (October 2026 release), not from paid title registers.
  22. ↑ UK Parliament, Hansard search API: contributions matching the exact phrase "Marbeh Torah" Hansard, queried 16 October 2026 (Spoken and Written endpoints; quoted-phrase search).