2024-08-31-accounts

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The Charity Registration Number is :- 1028526

MANCHESTER JUNIOR GIRLS SCHOOL

Report and Accounts

31 August 2024

B Olsberg & Co

Chartered Accountants & Statutory Auditor Enterprise House 3 Middleton Road Manchester M8 5DT

MANCHESTER JUNIOR GIRLS SCHOOL

Report and accounts for the year ended 31 August 2024

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		6
Independent Auditors' Report		8
Funds Statements:-
Statement of Financial Activities		12
Statement of total recognised gains and losses		13
Movements in funds		14
Revaluation reserves		14
Revenue Funds		14
Income and Expenditure account		15
Balance sheet		16
Cash flow statement		18
Notes to the accounts		21

MANCHESTER JUNIOR GIRLS SCHOOL

Trustees' Annual Report for the year ended 31 August 2024

The Trustees present their Report and Accounts for the year ended 31 August 2024.

Reference and administrative details

The charity name.

The legal name of the charity is:- MANCHESTER JUNIOR GIRLS SCHOOL.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1028526.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity.

The governing document is dated 27 October 1993

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

MANCHESTER JUNIOR GIRLS SCHOOL

Trustees' Annual Report for the year ended 31 August 2024

The principal operating address of the charity is:-

64 Upper Park Rd Salford Manchester, M7 4JA

The Trustees in office on the date the report was approved were:-

A Ehrentreu Y Emanuel M Rose

The following persons served as Trustees during the year ended 31 August 2024 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The Charity is governed by its Trust Deed. The charity’s objects are to encourage and support the furtherance of Orthodox Jewish Religious Education.

The main activities undertaken in relation to those purposes during the year.

The principal activity of the Charity in the period under review was supporting the running of a school.

MANCHESTER JUNIOR GIRLS SCHOOL

Trustees' Annual Report for the year ended 31 August 2024

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The main activities have been the continued collection of parental voluntary contributions and donations, with additional funding from the local authorities and the employment of staff and professional assistance to run the school's daily activities. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The short term and longer term aims and objectives.

The Charity is committed to continue to run the school, for the benefit of the children, the parents and the local community.

The charity's strategies for achieving its aims and objectives in the future.

The trustees plan to continue raising funds for projects in line with the trust deed and to pursue those educational objectives and projects by operating and maintaining the school with all the resources available to the charity.

How the activities undertaken during the year contributed to the achievement of the aims and objectives.

The charity continued to support the running of a school.

The main achievements and performance of the charity during the year.

The Statement of Financial Activities shows a total income of £1,251,278,

and total expenses of £1,221,343, resulting in a surplus for the year

as detailed below. The trustees consider the financial position of the charity to be satisfactory.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

The Trustees consider that the performance of the Charity has enabled the school to flourish.

The significant charitable activities undertaken in the year.

The significant activity of the year continues to be the running of the school.

MANCHESTER JUNIOR GIRLS SCHOOL

Trustees' Annual Report for the year ended 31 August 2024

Structure, governance and management of the charity

The charity's organisational structure.

The charity is managed by a committee of the trustees which is composed of the directors and secretary of the Charity.

Financial review

The charity's financial position at the end of the year ended 31 August 2024

The financial position of the charity at 31 August 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Trust Capital Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity	2024 £ 29,935 100 129,612 129,712	2023 £ 10,095 100 99,678 99,778

Policies on reserves.

All reserves are held for the running of the school and for maintenance of the properties.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets are available and adequate to fulfil its

obligations.

Significant events which have affected the financial performance and the financial position.

There are no events which have significantly affected the performance of the charity.

MANCHESTER JUNIOR GIRLS SCHOOL

Trustees' Annual Report for the year ended 31 August 2024

Investment policy and investment objectives.

The trustees have wide-ranging investment powers to invest the Charity's assets as they see fit in the furtherance of the Charity's objectives.

The major risks to which the Charity is exposed and reviews and systems to mitigate them.

The trustees actively review the major risks which the charity faces on a regular basis and believe that continuous vetting and review of the controls over key financial systems will be a sufficient safeguard to alleviate risks. The trustees have also examined other operational and business risks faced by the charity and confirm that they are satisfied. The major risks faced by the charity are the operational risks from ineffective running of the school. The directors manage this risk by ensuring the right staff are utilised and supervised.

Principal funding sources in the year and how these support the key objectives of the charity.

The charity's main funding sources are contributions by parents, supplemented by local authority funding and general donations.

Plans For the Future

Summary of plans for the future and the trustees' perspective of the future direction of the charity.

The charity plans to continue with its main activity ie that of running the school .

Details of The Auditor

B Olsberg & Co

Chartered Accountants and Statutory Auditors Enterprise House 3 Middleton Road Manchester Lancs M8 5DT

MANCHESTER JUNIOR GIRLS SCHOOL

Trustees' Annual Report for the year ended 31 August 2024

Statement as to disclosure of information to auditors

The trustees state that so far as each of the trustees at the time this report was approved are aware:-

a) There is no relevant audit information (as defined by section 418(3) of the Companies Act 2006) of which the auditors are unaware, and
b) The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and establish that the auditors are aware of that information.

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;

MANCHESTER JUNIOR GIRLS SCHOOL

Trustees' Annual Report for the year ended 31 August 2024

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that , the report is consistent with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 26 June 2025.

M Rose Trustee

MANCHESTER JUNIOR GIRLS SCHOOL

Independent Auditors' Report to the Trustees of the charity on the accounts for the year ended 31 August 2024

Introduction

We have audited the financial statements of MANCHESTER JUNIOR GIRLS SCHOOL for the year ended 31 August 2024, as set out on pages 12 to 27, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and, in particular, the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) under the historical cost convention, and in accordance with the accounting policies set out on page 21, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.

Limitation of liability

This report is made solely to the Trustees of the charity, as a body, in accordance with the requirements of Section 154 of the Charities Act 2011 (The Act). Our work has been undertaken so that we might state to the Trustees those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume liability or responsibility to anyone other than the Trustees as a body, for our work, for this report or for the opinions we have formed.

Basis for our opinion

We have been appointed as auditors under section 144(2) of The Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

We conducted our audit in accordance with International Standards on Auditing (ISAs-UK), issued by the Financial Reporting Council, and applicable law. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in England & Wales, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees,who are charged with governance, are responsible for overseeing the charity’s financial reporting process.

MANCHESTER JUNIOR GIRLS SCHOOL

Management is responsible for the preparation of the financial statements in accordance with charity law of the jurisdiction of England & Wales and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs-UK will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our responsibility is to audit and express an opinion on the financial statements in accordance with relevant legal and regulatory requirements and ISAs-UK. Those standards require us to comply with the Ethical Standards for Auditors published by the Financial Reporting Council and to:-

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, to design and perform audit procedures responsive to those risks and to obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion;

To obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate for the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the charity's internal control;

To evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the charity;

To conclude on the appropriateness of the charity's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern;

To evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves a fair presentation.

We are required to report to the Trustees our opinion as to whether the financial statements give a true and fair view and have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice and the Charities (Accounts and Reports) Regulations 2008.

We are also required to report to you if, in our opinion, the Trustees' Annual Report is materially inconsistent with the financial statements, if the charity has not kept adequate accounting records, if the charity’s financial statements are not in agreement with the accounting records and returns, or if we have not received all the information and explanations we require for our audit, or if information specified by law regarding Trustees' remuneration and transactions with the charity is not disclosed.

MANCHESTER JUNIOR GIRLS SCHOOL

In addition, we read all the financial and non-financial information in the Trustees' Annual Report to identify material inconsistencies with the audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in the course of performing the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report.

We conducted our audit in accordance with ISAs-UK and in accordance with the Practice Note ' The Audit of Charities in the United Kingdom' , revised in March 2012.

We are required to plan and perform our audit so as to meet the above requirements and to obtain all the information and explanations which we consider necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error.

In the course of our audit, we communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during the audit.

Assistance with accountancy and tax matters

In accordance with the exemption provided by APB Ethical Standard – Provisions Available for Smaller Entities, we have prepared and submitted the charity’s returns to the tax authorities and assisted with the preparation of the accounts.

Prior Year figures

The charity was exempt from the requirements of a statutory audit in the prior period and availed itself of this exemption. Accordingly, the comparative figures for the prior period have not been audited, and our opinion does not extend to those figures, except where they impact on balances brought forward to the year ended 31 August 2024.

Eligibilty of auditor and status of audit

We confirm that we are eligible under section 144(2) of the Charities Act 2011 to conduct this audit, and that this report is a report in respect of an audit carried out under the Act and in accordance with the related regulations.

Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), . We concur with this approach, and any references in our report to the regulations should be read subject to this comment.

MANCHESTER JUNIOR GIRLS SCHOOL

Opinion on the Financial Statements

In accordance with Regulations 25(g) and (h) of the Charities (Accounts and Reports) Regulations 2008, in our opinion the charity's financial statements:

Give a true and fair view of the state of affairs of the charity as at 31 August 2024 and of its Income and Expenditure for the financial year then ended and, in particular, the financial statements have been properly prepared, in all material respects, in accordance with United Kingdom Generally Accepted Accounting Practice applicable to entities of its size and have been properly prepared in accordance with the requirements of the Charities Act 2011; and

have been prepared in accordance with

and have been prepared in accordance with the methods and principles required by the FRS102 Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission in England & Wales (CCEW) , effective January 2015 (The SORP), and those methods and principles have been followed.

Matters upon which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you, if in our opinion:

the charity has not kept adequate accounting records; or

the financial statements are not in agreement with the accounting records and returns; or

if information specified by law regarding Trustees' remuneration and transactions with the charity is not disclosed.

we have not received all the information and explanations we require for our audit.

Signed:-

B Olsberg & Co

Chartered Accountants and Registered Auditors

Enterprise House 3 Middleton Road Manchester Lancs M8 5DT

This report was signed on 26 June 2025

MANCHESTER JUNIOR GIRLS SCHOOL - Statement of Financial Activities for the year ended 31 August 2024

Statement of Financial Activities for the year ended 31 August 2024

Income & Endowments from: Donations & Legacies Charitable activities Investments Total income Expenditure on: Charitable activities Total expenditure Net income for the year Net income after transfers Reconciliation of funds:- Total funds brought forward Total funds carried forward Net movement in funds	Current year Unrestricted Funds 2024 £ 117,378 1,133,709 191 1,251,278 1,221,343 1,221,343 29,935 29,935 29,935 99,778 129,713	Current year Restricted Funds 2024 £ - - - - - - - - - - -	Current year Total Funds 2024 £ 117,378 1,133,709 191 1,251,278 1,221,343 1,221,343 29,935 29,935 29,935 99,778 129,713	Prior Year Total Funds 2023 £ 119,339 981,483 79 1,100,901 1,090,806 1,090,806 10,095 10,095 10,095 89,682 99,777

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 21 to 27 form an integral part of these accounts.

MANCHESTER JUNIOR GIRLS SCHOOL - Statement of Financial Activities for the year ended 31 August 2024

MANCHESTER JUNIOR GIRLS SCHOOL - Resources applied in the year ended 31 August 2024 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Other applications of funds Net resources available to fund charitable activities	2024 £ 29,935 (4,031) - 25,904	2023 £ 10,095 - - 10,095

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 21 to 27 form an integral part of these accounts.

MANCHESTER JUNIOR GIRLS SCHOOL - Statement of Financial Activities for the year ended 31 August 2024

Movements in revenue and capital funds for the year ended 31 August 2024

Revenue accumulated funds

Unrestricted Funds 2024 £ Accumulated funds brought forward 99,678 29,935 129,613 Closing revenue funds 129,613 Summary of funds Unrestricted and Designated funds 2024 £ Trust capital 100 Revenue accumulated funds 129,613 Total funds 129,713 Recognised gains and losses before transfers	Restricted Funds 2024 £ - - - - Restricted Funds 2024 £ - - -	Total Funds 2024 £ 99,678 29,935 129,613 129,613 Total Funds 2024 £ 100 129,613 129,713	Last year Total Funds 2023 £ 89,582 10,095 99,677 99,677 Last Year Total Funds 2023 £ 100 99,677 99,777

The notes attached on pages 21 to 27 form an integral part of these accounts.

MANCHESTER JUNIOR GIRLS SCHOOL - Statement of Financial Activities for the year ended 31 August 2024

MANCHESTER JUNIOR GIRLS SCHOOL

Income and Expenditure Account for the year ended 31 August 2024 as required by the Companies Act 2006

Income Income from operations Interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income	2024 £ 1,251,087 191 1,251,278 1,251,278 1,168,766 16,577 36,000 - 1,221,343 29,935 - 29,935 29,935	2023 £ 1,100,822 79 1,100,901 1,100,901 1,035,091 19,715 36,000 - 1,090,806 10,095 - 10,095 10,095

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 21 to 27 form an integral part of these accounts.

MANCHESTER JUNIOR GIRLS SCHOOL - Balance Sheet as at 31 August 2024

Notes Fixed assets Tangible assets 8 Current assets Stocks Debtors 10 Cash at bank and in hand Total current assets Creditors: amounts falling due within one year 11 Net current assets The total net assets of the charity Restricted funds Unrestricted Funds Trust Capital 13 Unrestricted Revenue Funds 16 Designated Funds Total charity funds The total net assets of the charity are funded by the	2024 2023 £ £ 66,313 78,859 35,000 35,000 15,000 15,000 22,077 18,807 72,077 68,807 (8,678) (47,888) 63,399 20,919 129,712 99,778 - - 100 100 129,612 99,678 129,712 99,678 129,712 99,778 funds of the charity, as follows:-

MANCHESTER JUNIOR GIRLS SCHOOL - Balance Sheet as at 31 August 2024

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to audit under charity legislation, and the report of the Charities Act auditor is on page 11.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

M Rose

Trustee Approved by the board of trustees on 26 June 2025

The notes attached on pages 21 to 27 form an integral part of these accounts.

MANCHESTER JUNIOR GIRLS SCHOOL

Cash Flow Statement for the year ended 31 August 2024

Cash flows from operating activities Cash flows from investing activities Interest received Purchase of property, plant and equipment Net cash provided by investing activities Cash flows from financing activities Net cash provided by operating activities as shown below	2024 £ 7,111 191 (4,031) (3,840)	2023 £ 29,731 79 - 79

Net cash provided by financing activities Overall cash provided by all activities Cash movements Change in cash and cash equivalents from activities in the year ended 31 August 2024 Cash and cash equivalents at 1 September 2023 Change in cash and cash equivalents due to exchange rate movements Cash at bank and in hand less overdrafts at 31 August	- 3,271 3,270 18,807 - 22,077	- 29,810 29,810 53,452 - 83,262

MANCHESTER JUNIOR GIRLS SCHOOL

Cash Flow Statement for the year ended 31 August 2024 MANCHESTER JUNIOR GIRLS SCHOOL

Cash Flow Statement for the year ended 31 August 2024 - Continued

Reconciliation of net income to net cash flow from operating activities

Net income as shown in the Statement of Financial Activities Adjustments for :- Depreciation charges Write downs of investments Net unrealised losses on investment assets Dividends, interest and rents from investments Increase in creditors, excluding loans Net cash provided by operating activities Analysis of cash and cash equivalents Cash in hand at for the year ended 31 August 2024 Notice deposits - (less than 3 months) Total cash and cash equivalents	29,935 16,577 - - (191) (39,210) 7,111 2024 £ 22,077 - 22,077	10,095 19,715 - - (79) - 29,731 2023 £ 18,807 - 18,807

MANCHESTER JUNIOR GIRLS SCHOOL

Cash Flow Statement for the year ended 31 August 2024

MANCHESTER JUNIOR GIRLS SCHOOL

Cash Flow Statement for the year ended 31 August 2024 - Continued

Cash Total Analysis of change in net debt	At start of year 18,807 18,807	Cash Flows 3,270 3,270 3,270	At end of year 22,077 3,270 3,270

MANCHESTER JUNIOR GIRLS SCHOOL

Notes to the Accounts for the year ended 31 August 2024

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, as modified to include revaluations of fixed assets, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing parental voluntary contributions and donations. As a consequence, the going concern basis is dependent on the future flow of these funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 March 2025, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

All incoming resources are included in the SOFA when the charitable company is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Policies relating to expenditure on goods and services provided to the charity.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

A regular annual review of the likelihood of asset impairment is undertaken.

MANCHESTER JUNIOR GIRLS SCHOOL

Notes to the Accounts for the year ended 31 August 2024

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

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.

5 Net surplus before tax in the financial year

Net surplus before tax in the financial year
	2024	2023
	£	£
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets	16,577	19,715
Pension costs	16,630	16,276
Auditors' remuneration	6,000	6,000

MANCHESTER JUNIOR GIRLS SCHOOL

Notes to the Accounts for the year ended 31 August 2024

6 Staff costs and emoluments

Salary costs Gross Salaries excluding trustees and key management personnel Employer's contribution to defined benefit pension schemes Total salaries, wages and related costs	2024 £ 872,171 16,630 888,801	2023 £ 722,115 16,276 738,391

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

7 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

MANCHESTER JUNIOR GIRLS SCHOOL

Notes to the Accounts for the year ended 31 August 2024

8 Tangible fixed assets

Current Year Cost At 1 September 2023 Additions At 31 August 2024 Depreciation At 1 September 2023 Charge for the year At 31 August 2024 Net book value At 31 August 2024 At 31 August 2023 Prior Year Cost 01 September 2022 Additions 01 September 2023 Depreciation 01 September 2022 Charge for the year 01 September 2023 Net book value 01 September 2023 01 September 2022	Land and Buildings £ 479,386 - 479,386 434,409 8,995 443,404 35,982 44,977 Land and Buildings £ 479,386 - 479,386 408,221 14,944 423,165 56,221 71,165	Plant & Machinery £ 135,713 4,031 139,744 101,831 7,582 109,413 30,331 33,882 Plant & Machinery £ 129,037 6,676 135,713 84,441 8,919 93,360 42,353 44,596	Motor Vehicles £ - - - - - - - - Motor Vehicles £ - - - - - - - -	Total £ 615,099 4,031 619,130 536,240 16,577 552,817 66,313 78,859 Total £ 608,423 6,676 615,099 492,662 23,863 516,525 98,574 115,761

All assets are used for direct charitable purposes.

This is the value placed on the property by the trustees.

MANCHESTER JUNIOR GIRLS SCHOOL

Notes to the Accounts for the year ended 31 August 2024

9 Stocks & Work in Progress Stocks before write downs Analysis of the carrying value of stocks and work in progress by activities Activity School 10 Debtors Other Debtors and Accrued Income 11 Creditors: amounts falling due within one year Other Creditors and Accruals 12 Loans to trustees included in debtors	2024 2023 £ £ 35,000 35,000 35,000 35,000 2024 2023 £ £ 35,000 35,000 35,000 35,000 2024 2023 £ £ 15,000 15,000 2024 2023 £ £ 8,678 47,888 Stocks

There are no loans to trustees.

MANCHESTER JUNIOR GIRLS SCHOOL

Notes to the Accounts for the year ended 31 August 2024

13 Trust Capital

Trust Capital 14 Income and Expenditure account summary At 1 September 2023 Surplus for the year At 31 August 2024	2024 £ 100 100 2024 £ 99,677 29,935 129,612	2023 £ 100 100 2023 £ 89,582 10,095 99,677

15 Particulars of how particular funds are represented by assets and liabilities

At 31 August 2024 Tangible Fixed Assets Current Assets Current Liabilities At 1 September 2023 Tangible Fixed Assets Current Assets Current Liabilities	Unrestricted funds £ 66,313 72,077 (8,678) 129,712 Unrestricted funds £ 78,859 68,807 (47,888) 99,778	Designated funds £ - - - Designated funds £ - - - -	Restricted funds £ - - - - Restricted funds £ - - - -	Total Funds £ 66,313 72,077 (8,678) 129,712 Total Funds £ 78,859 68,807 (47,888) 99,778

MANCHESTER JUNIOR GIRLS SCHOOL

Notes to the Accounts for the year ended 31 August 2024

16 Change in total funds over the year as shown in Note 15 , analysed by individual funds

Funds brought forward from 2023 Movement in funds in 2024 See Note 17 £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 99,778 29,935 Total unrestricted and designated funds 99,778 29,935 Total charity funds 99,778 29,935 17 Analysis of movements in funds over the year as shown in Note 16 Income Expenditure 2024 2024 £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 1,251,278 (1,221,343) 1,251,278 (1,221,343)	£ - - - Other Gains & Losses 2024 £ - - Transfers between funds in 2024	Funds carried forward to 2025 £ 129,713 129,713 129,713 Movement in funds 2024 £ 29,935 29,935

18 The purposes for which the funds

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Unrestricted Revaluation Reserve

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.