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2020-12-31-accounts

The Beit Midrash Trust

Annual report and accounts for the year ended

31 December 2020

Charity No 1009673

1

Annual Report Year End 31 December 2020

Page

  1. Report of the Trustees 4. Independent Examination 5. Statement of Financial Activities 6. Balance Sheet

Trustees

J King (Chairman)

M Bordon

G Calvert (resigned 01 November 2020) M Levy D Klein

S Rubin

Registered Address

46 Brampton Grove, London NW4 4AQ

Bankers

National Westminster Bank

5 Central Circus London NW4 3LE

2

Trustees Report for the Financial Year ending 31 December 2020

Structure, Governance and Management

The Beit Midrash Trust was created on 2 September 1991 and the declaration of Trust was formally executed on 14 February 1992. The Trust is registered with the charity commissioners - registration number 1009673.

The Trustees being members of the management committee during the year were; M Bordon, G Calvert, J King, M Levy , S Rubin, and D Klein. The trustees have paid due regard to the Charity Commission guidance on public benefit. New trustees are appointed by existing trustees and given training on appointment as deemed appropriate.

The Trustees’ remuneration was nil in the year.

Aims and objectives

The aims of the Trust are to promote charitable purposes connected with the advancement of the Jewish religion or secondary and higher education in Jewish studies. 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.

Review of activities

In 2020 the Trust has fulfilled these aims by financially supporting educational establishments involved in Jewish religious studies and education. It specifically financed and oversaw The Beit Midrash, an independent learning centre whose core studies are aimed at post Yeshiva Students and relate to the learning of Talmud in traditional Chavruta style. It is currently located at Ner Yisrael Synagogue. The Beit Midrash also holds activities aimed at strengthening religious affiliation amongst its members. No charge was levied for attendance to any study programme.

Review of Financial Transactions

The Income and Expenditure Statement summarises the transactions of the charity in 2020. The trustees are extremely satisfied with the financial performance during the year, which turned a small deficit of £1,067 (2019 - deficit of £1,067) and resulted in year-end reserves of £131,621 (2019 - £2,362).

Fundraising

In mid-2020, the Trustees successfully ran a campaign to raise funds to cover two years’ expenditure and for extending programmes and staffing. The campaign was highly successful and these funds have benefited The Beit Midrash immensely.

Reserves Policy

All our reserves are currently unrestricted and held in our bank accounts; if appropriate excess reserves are placed on deposit to accrue interest. The Trustees do not currently seek to hold large reserves as they do not anticipate imminent major capital expenditure. Trustworthy pledges for future donations are factored into calculations made by the Trustees when considering the levels of reserves needed to ensure probity of the Trust. The large balance of reserves held by the trustees forms the basis of the financial planning for the charity for the next two years. The trustees foresee that the charity will undertake a

3

fundraiser on a biannual basis, which will mean ending every other year with large reserves, in order to fund the charity for the next 18 months.

Covid response

In early March 2020, the Trustees initiated the creation of a full day-programme at the Beit Midrash to serve the influx of students returning to the UK early due to Covid related closures of residential Yeshivas in Israel. This imaginative programme regretfully ended with the imposition of the national lockdown a short time later. Undeterred, very soon after imposition of lockdown, The Beit Midrash recommenced activities by delivering a full evening programme via Zoom. Following relaxation of the national lockdown rules, students have been able to return to on-site activities in a Covid-secure environment. The trustees have carefully monitored Covid guidance as well as the situation, and have balanced the risk of face to face programs with the risk of transmission of Covid.

Resignation of Trustee

Graham Calvert resigned as a Trustee on 1 November 2020.

This report approved by the Trustees and signed on their behalf by:

J King Chair of Trustees

Dated: Oct 27, 2021

4

Independent Examiner’s Report

Report to the Trustees of The Beit Midrash Trust on the accounts for the year ended 31 December 2020

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jeremy Neuberger Jeremy Neuberger (Oct 27, 2021 15:44 GMT+1)

Jeremy Neuberger FCCA BSc (Hons)

Dated: Oct 27, 2021

5

The Beit Midrash Trust The Beit Midrash Trust 1009673
Receipts andpayments accounts CC16a
For the period
from
01-Jan-20 To 31-Dec-20

Section A Receipts and payments

A1 Receipts Unrestricted
funds
to the nearest
£
185,230
-
-
-
-
-
-

185,230
-
-
-
185,230
43,467
4,700
-
1,340
-
-
6,325
140
-
55,971
-
-
-
55,971
129,259
-
2,362
131,621
Restricted
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-

-
Total funds
to the nearest £
185,230
-
-
-
-
-
-
-
185,230
-
-
-
185,230
43,467
4,700
-
1,340
-
-
6,325
140
-
-
55,971
-
-
-
55,971
129,259
Total funds
to the nearest £
185,230
-
-
-
-
-
-
-
185,230
-
-
-
185,230
43,467
4,700
-
1,340
-
-
6,325
140
-
-
55,971
-
-
-
55,971
129,259
Last year
to the nearest £
Donations and Grants 185,230 50,487
-
- -
- -
- -
- -
- -
- -
Sub total(Gross income for
AR)

185,230
50,487
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
50,487
Staff and Lectures 43,467 44,356
Student Activities 4,700 3,071
PrintingPostage and Stationery - 1,419
Utilities and Insurance 1,340 1,430
Maintenance - -
Library - 24.00
Campaign management 6,325 -
Miscellaneous 140 1,254
-
- -
**Sub total ** 55,971 51,554
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
51,554
129,259 -
-
129,259 - 1,067
- - - - -
2,362 - - 2,362 3,429
131,621 -
-
131,621 2,362

CCXX R accounts (SS)

Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period
Categories
Signed by one or two trustees on
behalf of all the trustees
B4 Assets retained for the
charity’s own use
B5 Liabilities
B2 Other monetary assets
B3 Investment assets
B1 Cash funds
Details
Details
Signature
(agree balances with receipts and payments
account(s))
Details
Details
Details
Current Account
Deposit Account
Total cash funds
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
131,585
-
36
-
-
-
131,621
-
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
M Levy
J King
Print Name
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
When due
(optional)
0
Date of
approval
M Levy Oct 27, 2021
J King Oct 27, 2021

CCXX R accounts (SS)