2025-08-31-accounts

The Charity Registration Number is :_ 1028526 MANCHESTER JUNIOR GIRLS SCHOOL Report and Accounts 31 August 2025 B Olsberg & Co Chartered Accountants & Statutory Auditor Enterprise House 3 Middleton Road Manchester M8 5DT

MANCHESTER JUNIOR GIRLS SCHOOL Report and accounts forthe year ended 31 August 202S Contents Page Charity information Trustees. Annual Report statement of director8. respon8ibilitie$ Ind8pendent Auditors. Report Funds Statements.". Slalement of Financial Adivilies Statement of total recognised gains and losses Movements in funds 12 13 14 Revaluation reserves 14 Revenue Funds 14 Incorlle and Expenditure account 15 Balance sheet 16 Cash flow ststement 18 Notes to the accounts 21

MANCHESTER JUNIOR GIRLS SCHOOL Trustees, Annual Report for the year ended 31 August 2025 The Trustees present their Report and Accounts for the year ended 31 August 2025. Reference and administrative details The charity name. The legal name ofthe charity is:_ MANCHESTER JUNIOR GIRLS SCHOOL. The charitys areas operation and UK charitable registration. The charity is registered in England & Wales with the Charity Commission in England & Wales {CCEWI with charity number 1028526. The charity does not operate in any overseas jurisdictions. Legal structure of the charity The charity is conslituled 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 Iruslees are all individuals.

MANCHESTER JUNIOR GIRLS SCHOOL Trustees, Annual Report for the year ended 31 August 2025 The prlnclpal operatlng address of the eharlty 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 2025: The Iruslees 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 be￿een the year end and the approval of the accounts. Objects and activities of the charity The pU￿oseS of the charity as set out in its governing document. The Charity is governed by ils 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 2025 The main activities undertaken during the year to further the Charitys 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 lo 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 Iruslees 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 £1,347,226, and total expenses of £1,338,554, resulting in a surplus for the year as detailed below. The Iruslees consider the financial position of the charity lo be satisfactory. The difference the charitys perfomiance 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 2025 structur8, governanc8 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 2025 The financial position of the charity al 31 August 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows.- 2025 2024 Net Income 8.672 29,935 Trust Capital 100 100 Unrestricted Revenue Funds available for the general purposes of the charity 138,282 129,612 Total Funds 138.382 129,712 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 ils obligations. Significant events which have affected the financial perfomiance 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 2025 Investment policy and investment objectives. The Iruslees have wide-ranging investment powers to invest the Charity's assets as they see fil 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 Iruslees actively review the Major risks which the charity faces on a regular basis and believe that continuous velling and review of the controls over key financial systems will be a sufficient safeguard lo 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 supetvised. 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 I￿al 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 lo conb'nue 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 2025 Statement as to disclosure of infonnation to auditors The Iruslees slate that so far as each of the Iruslees al the time this report was approved are aware'.- a} There is no relevant audit information las defined by section 418{31 of the Companies Act 20061 of which the auditors are unaware. and bl The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and estsblish 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. NO￿lthStandIng the explicit requirement in the exlanl stslulory regulalions,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 ￿qUIring them to follow current best practice and prepare the accounts according lo the FRS 102 SORP (Slalement of Recommended Practice for Accounting and Reporting by Chariliesl 2019, applicable to all accounting periods beginning on or after 1st January 20191, (The SORPI, In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, lo 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 fi'nancial statements the Trustees are required lo lo prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. 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 il is inappropriate lo presume that the charity will continue in business., slate whether applicable accounting standards and statements of recommended practice have been followed, subject lo any material departures disclosed and explained in the financial statements.,

MANCHESTER JUNIOR GIRLS SCHOOL Trustees, Annual Report for the year ended 31 August 2025 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 stale 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 lo show and explain the charity's transactions and enable them to ensure that the financial slalements comply with regulations made under the Charib'es 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 lo the Trustees, report is limited lo examining the reFlOrt and ensuring that , the report is consistent with the figures disclosed in the financial stalemenls. This report was approved by the board of trustees on 25 June 2026. A Ehrentreu Trustee

MANCHESTER JUNIOR GIRLS SCHOOL Independent Auditors. Report to the Trustees of the charity on the accounts for the year ended 31 August 2025 Introduction We have audited the financial slalemenls of MANCHESTER JUNIOR GIRLS SCHOOL for the year ended 31 August 2025. as set out on pages 12 to 27, which comprise the Ststement of Financial Activities, the Income and Expendrture Account, the Balance Sheet and the related notes to the financial stslemenls, including a summary of significant accounting policies. In our opinion, the 8ccompanying financial slalemenls of the charity are prepared, in all material respects, in accordan￿ 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 Chariliesl 2019, applicable to all accounting periods beginning on or after 1 st January 2D191, (The SORPI, published by the Charity Commission in England & Wales ICCEWI under the historical cost convention. and in accordance with the accounting policies set out on page 21, which framework conslitules the applicable United Kingdom Generally AC￿pted Accounting Practice. Llmltstlon of Ilablllty This report is made solely lo the Trustees of the charity, as a body, in accordance with the requirements of Section 154 of the Charities Act 2011 (The Acll. Our work has been undertaken so that we might slate lo 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 ac￿pt or assume liability or responsibility lo anyone other than the Trustees as a body, for our work, for this report or for the opinions we have fomied. Basis for our opinion We have been appointed as auditors under section 144121 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 IISAS-UKI, issued by the Financial Reporting Council, and applicable law. Our responsibilities under those standards are further described in the Aud((ors' Responsibilrfcies for the Audit of the Financial Slalemenls section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant lo our audit of the financial statements In England & Vvales, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audfc 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 Charrties Act 2011 and all other applicable law and with United Kingdom Gener811y Accepted Accounting Practice, applicable lo smaller enlilies, and for being satisfied that the financial statements give a true and fair view. The Truslees,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 lo enable the preparation of financi81 slatèmenls that are free from material misstslemenl, whether due to fraud or error. In preparing the financial stslements. management is responsible for assessing the charity's ability lo 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 lo IiqLJidale the charity or to cease operations, or has no realistic alternative but to do so. Our objectives are lo obtain reasonable assurall￿ about whether the financial slalemenls as a whole are free from material misstatement, whether due to fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance w(th ISAS-UK will always delect a material mis5ts1emenl when il exists. Misstalemenls 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 financi81 slatemenls. Our responsibility is to audit and express an opinion on the financial stslemenls 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'.- Identrfy and assess the risks of material misstatement of the financial statements, whether due lo fraud or error, to design and perfom audit procedures responsive lo 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 lo the audit in order lo design audit procedures that are appropriate for the ¢ircumstsn¢es. 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 eslimales and related disclosures made by the charity", To conclude on the appropriateness of the chaTily's use of the going con￿rn 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 lo continue as a going concern., To evaluate the overall presentation. structure and conlenl of the financial slalemenls, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves a fair presentslion. We are required lo report to the Trustees our opinion as lo 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 lo report to you rf, in our opinion, the Trustees. Annual Report is materially inconsislenl with the financial ststements, if the Charity has not kept adequate accounting records, if the charills 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, remuner*ion 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 lo identify material inconsistencies with the audited financial slalemenls 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 misstalemenls or inconsistencies we consider the implications for our report. We conducted our audit in accordan￿ with ISAS-UK and in accordan￿ with the Practi￿ Note ' The Audit of Charities in the United Kingdom, revised in March 2012. We are required lo plan and perform our audit so as lo meet the above requirements and to obtain all the infotmalion and explanations which we consider necessary in order lo provide us with sufficient evidence to give reasonable assurance that the financial ststemenls are free from material misstatement, whether caused by fraud or other irregularity or error. In the wurse of our audit, we communicate with those charged with governan￿ regarding, among other mallers, the planned scope and liming of the audit and significant audi( findings, including any significant deficiencies in internal control that we identrfy during the audit. Assistance with accountancy and tax matters In accordance with the exemption provided by AP8 Ethical Standard- Provisions Available for Smaller Entities, we have prepared and submitted the charity's returns to the tax authorities and assisted wth the preparation of the accounts. Eligibilty of auditor and ststu$ of audit We confirm that we are eligible under section 144121 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 a￿ordan￿ with the related regulations. Attention is drawn lo the accounting policy slating that, notwilhslanding the explicit requirement in the extant statutory regulations, the Charities IA¢counts and Reports) Regulations 2008. to prepare the financial slalemenls in accordance wrth the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with Current best pr8¢tice, the Trustees have detemined to prepare the financial slalemenls in accordance with the FRS 102 SORP Islatemenl of Recommended Practice for Accounting and Reporting by Chariliesl 2019, applicable to all accounting periods beginning on or after 1 st January 20191, (The SORPI. 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 25lgl and Ihl of the Charities (Accounts and Reports) Regulations 2008, in our opinion the charity's financial stslemenls.. Give a true and fair view of the stsle of affairs of the charity as at 31 August 2025 and of ils 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 Practi￿ applicable lo entities of ils 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 accordan￿ with the methods and principles required by the FRS102 Slalemenl of Recommended Practice for Accounting and Reporting issued by the Charity Commission in England & Wales ICCEWI effective January 2015 (The SORPI, and those methods and principles have been followed. Matters upon which we are requir9d to rgport by ex¢gption We have nothing to report in respect of the following matters where the Companies Act 20￿ requires us lo report lo 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 relums., or if information specified by law regarding Trustees, remuneration and transactions with the charty is not disclosed. we have not received all the infomalion 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 25 June 2026

MANCHESTER JUNIOR GIRLS SCHOOL- Statement of Financial Activities forthe year ended 31 August 2025 Statement of FinancialActivities for the year ended 31 August 2025 CufrentyÈar Unrestrlcted Funds CufrentyÈ8r Restrf¢ted Fynd Curreniytar Total Funds Prioryear Total Funds 202$ 2025 2025 2024 Income & End0v￿ents from: Donations & Legacies Ch8rilabk acti¥itie5 Invesltnents 223,235 1.123,991 223,235 1,123,591 117.378 1.133.709 191 Total Income 1,347,226 1,347,226 1,251,278 Expenditure on.. Ch8ri1abk activities 1.338,554 1,33B,554 1.221.343 Total expenditure 1,33B,SS4 ,338,SS4 1,221,343 Net Income for the yoor 8,672 B,672 29,936 Not income aftertransfors 8,672 8,672 29,935 Net movement In funds B,672 8,672 29,935 Reconciliation of funds=. Total fund5 brought forward 129,712 129,712 99.778 Total funds carrièd fO￿ard 138,384 138,384 129,713 A separate Statement of Total Recognised Gains and Losses is nol required a5 this 5tstement indudes all recggnised gains and108ses. All activities derive from continuing operations The notes attached on pages 21 to 27 forni an Integral part of these accounts. 12

MANCHESTER JUNIOR GIRLS SCHOOL- Statement of Financial Activities forthe year ended 31 August 2025 MANCHESTER JUNIOR GIRLS SCHOOL. Resources applied in the year8nd•d 31 August 2025 towards fixed assets for Charity use:. 2025 2024 Fund5 generated In the year as detailed In the SOFA Resources applied on functional fixe(l asse15 Olher appliGalions of funds 8.672 127.3051 29.935 14.0311 Net resources available to fund charitable activities 11B,6331 25,904 ThÈ resources applied on fixed assets for charity use represents thÈ co$1 of additions lÈss proceeds of any disposals. The notes attached on pages 21 to 27 fom an integral part of these accounts. 13

MANCHESTER JUNIOR GIRLS SCHOOL- Statement of Financial Activities forthe year ended 31 August 2025 Movements in revenue and capital funds for the year ended 31 August 2025 Revenue a¢¢umulatsd funds Unre5trfcted Restrlcted Total Lastyear Totsl Funils 2024 Funils 2029 Fund8 2025 Fund8 2025 Accumulated funds broughtforward 129,612 129.612 99,678 Recognised gains and losses before Ir3nsfer5 8,672 8.672 29.935 138,284 138,284 129,613 Closlng rov8nue tunds 138,2B4 13B,284 129,613 Summary of funds Unrestrfcted Restrlcted Total Lastyear Total and Designatsd fvnds 202S Funds Fund8 2026 2025 2024 Trust ￿pital Revenue accutnulated funds 100 138,284 100 138,284 129.613 Total funds 138,384 138,384 129,713 The notes attached on pages 21 to 27 fom an integral part of these accounts. 14

MANCHESTER JUNIOR GIRLS SCHOOL- Statement of Financial Activities forthe year ended 31 August 2025 MANCHESTER JUNIOR GIRLS SCHOOL Income and Expenditure Account for the year ended 31 August 2025 as required by the Companies Act 2006 2025 2024 Income Incotne frorn otErations 1.347.226 1.251.087 Investment income and interest Interest receivable 191 Gross Income In the year b8foro oXC&Ptlonal It8ms 1,347,226 1,251,278 Gro$$ income in the year including exceptional items 1,347,226 1,251,278 Expendlture Charitable expenditure. excluding depretiation and amortisation Depreciation and amortlsation Goveman* costs Interest payab Realised losses on disposals of social investrnents which arÈ pr￿[aMMe relatsd 1.283.874 18.706 36.DOO 1.188.786 16.5TI 36.000 Total expenditure in the year 1,33B,554 1,221,343 Net income before tax in the financial year 8,672 29,935 Tax on surplus on ordinary activilEs Net income after tax in the linancial year 8,672 29,93S Retaineil surplus forthe financial year B,672 29,935 All activities derive from continuing operations In 3ccorLlance with the prov15ions of the Corllpanies Act 2006, the he8ding$ and subheallings used In the Income and ExpÈnditure account have bèen 8daplèd io reflect the special n8ture of Ihè chariws activities. The note5 attached on pages 21 to 27 form an integral part of these accounts. 15

MANCHESTER JUNIOR GIRLS SCHOOL - Balance Sheet as at 31 August 2025 Notes 2025 2024 Fixèd assèts Tangible assets 74,912 66,313 Current assets Stocks Debtors 35,(XJO 15,000 71,771 35,000 15,000 22,077 Cash at bank and in hand Totsl current assets 121,771 72,077 Crèditors.. amounts falling duè within one year 12 158,3001 18,6781 Net current assets 63,471 63,399 The totsl net a¥¥ets of the ¢harity 138.383 129,712 The totsl net a¥¥ets of the ¢harity are funded by the fvnd8 of the charity, as follow¥=. Restricted funds Unrestrlcted Funds Trust Gapilal Uniestricted Revenue Funds 14 100 100 17 138.283 129,612 138,383 129.612 Dasignatad Funds Totsl charlty funds 138.383 129,712 16

MANCHESTER JUNIOR GIRLS SCHOOL - Balance Sheet as at 31 August 2025 The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect lo accounting records and the preparation of acoounls. The ch8rity is subject to audit under ¢harily legis18tion. and the report of the Charities Act auditor is on page 11. The TrLJStees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered. il would be eligible to prepare accounts IN accordance Mrilh the provisions in Part 15 of the Companies Act 20C6. applicable to companies subject to the small companies regime. A Ehrentreu Trustee Approved by the board of trustees on 25 June 2026 The notes attached on pages 21 to 27 forni an Integral part of these accounts. 17

MANCHESTER JUNIOR GIRLS SCHOOL Cash Flow Statement for the year ended 31 August 2025 2025 2024 Cash flovts from operatlng actlvltles Nel cash provided by operating 8clivilies as shown below 77,000 46,321 Cash flows from investing activities Interest received 191 Purchase of property, plant and equipment 127.305} 14.0311 Net cash provided by investing activities 127,3051 13,8401 Cash flows from financing activities Net Cash provided by financing activities Overall cash provided by all activities 49,695 42,481 Cash movements Change in cash and Cash equivalents from activitie5 in the year ended 31 August 2025 49,694 42,481 Cash and cash equivalents at 1 September 2024 22,077 53,452 change in cash and cash equivalents due lo exchange rale movements Cash at bank and in hand less overdrafts at 31 August 71.771 95,933 18

MANCHESTER JUNIOR GIRLS SCHOOL Cash Flow Statement for the year ended 31 August 2025 MANCHESTER JUNIOR GIRLS SCHOOL Cash Flow Statement for the year ended 31 August 2025 - Continued Reconciliation of net income to net cash flow from operating activities Nel income as shown in the Slalernenl of Financial Activities 8.672 29.935 Adjustments for:_ Depreciation charges Write downs of investments Net unrealised losses on investment assets Dividends, interest and ients from investments Incre8s8 in c18ditors, 8xcluding loans 18,706 16,577 49,622 Net cash provided by operating activities 77,000 46,321 Analysis of cash and cash equivalents 2025 2024 Cash in hand at for the year ended 31 August 2025 Notice deposits- Iless than 3 months) 71,771 22,077 Total cash and cash equlvalents 71.771 22,077 19

MANCHESTER JUNIOR GIRLS SCHOOL Cash Flow Statement for the year ended 31 August 2025 MANCHESTER JUNIOR GIRLS SCHOOL Cash Flow Statement for the year ended 31 August 2025 - Continued Analysis of chango in not dgbt Atstart Cash At end of year 22,077 Flows of year 71,771 49,694 Cash 49,694 49,694 Total 22,077 49,694 49,694 20

MANCHESTER JUNIOR GIRLS SCHOOL Notes to the Accounts for the year ended 31 August 2025 1 A¢¢ounting poli¢ios Pollclgs rèlatlng to thè productlon of thè accounts. Basis of preparation and accounting convention The accounts have been prepared on the accruals basis, under the historical cost convention. as modified lo include revaluations of fixed assets. and In accordan¢e wrth the Financial Reporting Stsndard 102. leffeclive 1 st January 20161 and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1 st January 20191, (The SORPI, published by the Charity Commission in England & Wales ICCEW and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity ha5 prepared the financial stslemenls in accordance with the FRS 102 SORP ISt*emenl of Recommended Pradi¢e for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1 st January 20191, (The SORPI, 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 Reportsl Regulations 2008 refer explirylly lo the SORP 2005. This has been done to accord wlh current best practice. Going Concern The charitsble activities are entirely dependent on continuing parental voluntary contributions and donations. As a consequence, the going concem basis is dependent on the future flow of these funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financjal forecasts for future periods 10 31 March 2025. the Ttustees are satisfied that. 81 the time of appioving the financial stalemenls. it is appropriate to adopt the going ctsncèm basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainrtes about the charity's ability to continue as a going concem. Risks and future assumptions The charity is a public benefit entity. Policigs rèlating to catègories of income and incomo rècognition. AJI incoming resources are included in the SOFA when the charitable company is legally entitled to the in¢ome and the amount ¢an be quantified with reasonable a¢¢uracy. Pollcl•s rèlatlng to 8xp•ndltur• on goods and s•rvlc•s provld•(I to th• charlty. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where ￿￿tS cannot be directly attributed to parb"cular headings, they have been allocated to activities on a basis consistent with the use of resources. Poli¢ie$ rtrlating to a$$ets. liabilititrs and provisions and oth•r m•tt¢rs. Tangibla fix￿ assèts 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 ils intended working condition. A regular annual review of the likelihood of asset impairment is undertaken. 21

MANCHESTER JUNIOR GIRLS SCHOOL Notes to the Accounts for the year ended 31 August 2025 Dabtors Debtors are Measured at their recoverable amounts at the balance sheet date. Fund A¢¢ounting Unrestricted funds are available for use al the discretion of the tru31ees in furtherance of the general objectives of the charity. Thèrè arè no andowment funds. 2 Liability to taxation Thè TrLJStÈès ¢onsider that thè ¢harity satisfies the tèsts sét out in Paragraph 1 S¢hèdule fj of thè Financé 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 specrfic charitsble objeds of the charity and for no other purpose. Value Added Tax is not recoverablé by thè charity, and is thereforé included in tha rèlèvant costs in the Statement of Financial Activities. 3 Winding up or diswlution 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 15 recognised only when the charity becomes a party to the conlraclual provisions of thè insttumenl. Basic financial instruments are initially recognised at the amount receivable or payable induding 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. s Not $urplu$ ￿f￿r¢ tax in th• finan¢ial y¥ar 2025 2024 The net surplus before tax in the financial year is stated after charging:" Depreciation of owned fixed assets Pension c051s Auditors, remuneration 18,706 26,650 6,000 16,577 16,630 6,000 6 Interest payable 2025 2024 Bank interest payable 1261

MANCHESTER JUNIOR GIRLS SCHOOL Notes to the Accounts for the year ended 31 August 2025 7 Staff costs and emoluments Salary costs 2025 2024 Gross Salaries excluding trustees and key management personnel Employerfs contribution to defined benefit pension Schernes 903,625 26,650 872,171 16,630 Totsl $alarie$, wages and relatgd ¢o$ts 930.275 888.801 Nerther the trustee$ nor any persons ¢onne¢led with them have received any remunerab.on from the ¢haiity or any ￿lated entty, either in the current or prior year. No employees received emoluments (excluding pension costsl in excess of £60.000 per annum. 8 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 enb"ty. 23

MANCHESTER JUNIOR GIRLS SCHOOL Notes to the Accounts for the year ended 31 August 2025 9 Tangible fixed Current Year Land and Buildings Plant & Machinery Motor Vehicl95 Total Cost Al 1 September 2024 Additions 479,386 139.744 27.305 619,130 27,305 At 31 August 2025 479,386 167,049 646,435 Depreciation At 1 September 2024 Chaige for the year 443,404 7,179 109.413 11.527 552,817 18,706 At 31 August 2025 4SO,S83 120.940 571.523 Net book value At 31 August 2025 28.803 46.109 74.912 At 31 Augu$t 2024 35.982 30.331 fj6.313 Prior Year Land and Buildings Plant & Machinery Motor Vehicles Totsl Cost 02 Sèptember 2023 Additions 479,386 135.713 4.031 615,099 4,031 31 Augu$t 2024 479.386 139.744 019.130 Depreciatlon 02 September 2023 Charge for the year 434,409 8,995 101.831 7.582 536,240 16,577 31 August 2024 443,404 109,413 SS2,817 Net book value 31 August 2024 35,982 30,331 66,313 01 September 2023 44,977 33.882 78.859 AJI assets are used lor direct charitable purposes. This is the value placed on the property by the trustees. 24

MANCHESTER JUNIOR GIRLS SCHOOL Notes to the Accounts for the year ended 31 August 2025 10 Stocks & Work in Progress 2025 2024 Slo¢k$ before write down$ 35,000 35,000 35,000 35,000 Anatysis of the carrying value ofstocks and work in progress by activities Stocks 2025 2024 Activity School 35,000 35,000 35,000 35,000 11 Debtors 202$ 2024 Other Debtors and Accrued Income 15,000 15,000 12 Creditors: amounts falling due within one year 2025 2024 Tradè c￿dItorS Accruals Other Creditors and Accruals 10,381 47,039 900 8,678 58,300 8,678 13 Loans to trustees included in debtors There are no loans lo trustees. 25

MANCHESTER JUNIOR GIRLS SCHOOL Notes to the Accounts for the year ended 31 August 2025 14 Trust Capital 2025 2024 Trust Capital 100 100 100 100 15 Incomè and Expandlturè aeeount summary 2025 2024 At 1 September 2024 Surplus for the year 129,613 8,672 99,678 29,935 At 31 August 2025 138.285 129.613 16 Particulars of how particular funds are represgnted by assets and liabilities At 31 August 2025 Unrethcted Designated funds Restricted Total funds funds Fund5 Tangible Fixed Assets Current Assets Current Liabilities 74,912 121,771 158,3001 74,912 121,771 IS8.3001 138.383 138.383 At 1 Septsmber 2024 Unrestricted Designated funds Resthcted Total funds funds Funds Tangible Fixed Assets Current Assets Cuirent Liabilitie5 66,313 72,077 18,6781 fj6.313 72.077 18.6781 129,712 129,712 26

MANCHESTER JUNIOR GIRLS SCHOOL Notes to the Accounts for the year ended 31 August 2025 17 Change in total funds over the year as shown in Note 16 . analysed by individual funds Funds brought Movémènt In forward from funds in 2025 2024 Transfers be￿09￿ fund5 in 2025 Funds carrl$d forward to 2026 See Note 18 un￿$tricted¥￿dde$19￿at¢d fun(ts... Unrestricted Revenue Funds 129,712 8.872 138.384 Totsl unr05tricted and designated fvnds 129,712 8,672 138,384 Totsl charity fund8 129,712 8.672 138.384 18 An8￿1$ of movements in fvnd$ ovor thg y•ar a$ shown in Notg 17 Other Gain$ & Lo$$e$ In¢omo Expondlvro ov8meni In funds 2025 2025 2025 2025 Unr8strict8danddo5ignat8d fund5." Unrestricted Revenue Funds 1.347,226 11,338.5541 8,672 1,347,226 11.338.554) 8.672 19 Tho purpos¢$ for which th• fund$ Unrestrlcted anddeslgnaled funds.' 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 reslriclions on their use. This fund rep￿sents the unrestri¢ted $urplus arising on the revaluation of the charity's assets. Unrestricted Revenue Funds Unrestricted Revaluation Reserve 20 Ultimate controlling party The charity is under the control of its legal members. 27

MANCHESTER JUNIOR GIRLS SCHOOL Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 This analysis ITS classsified by conventional nominal desc17Ptions and not by activity. 21 Donations, Grants and Legacies Current year Unre8trlctod Funds Current year RestrIc￿d Fund5 Current year Total Funds Prior Year Totsl Funds 2025 202S 2025 2024 Donation5 and gifts from individuals Sundry Donations 142,521 142,521 88,053 Totsl donations and gifts from individua15 142,521 142,521 88,053 Current year Unrestricted Funds Current yur Re5triGted Fund8 Current year Total Fund8 Prior Yedr Tot81 Funds 2026 2025 2025 2024 RO￿nU9 grants from go￿rnment and public bodies Community Security Trust 80.714 80.714 29,325 Total public s•etor rèv•nu• grants Total Donations, Grants and Legacles Total Donations, Grants and Lega¢ies 80,714 80,714 29,325 223.235 223.235 117,378 22 Income from charltable actlvltles Current year Current year Llnrestricted Fund8 ¢urront year Restricted Funds ¢urr8nt year Ttstal Funds Prlor Year Total fund$ 2025 202S 2025 2024 Primary purpose and ancillary trading Chiklcare 734.046 389.945 734,046 389,94S 752,349 381,360 Council Grants Total Primary purposè and aneillary trading 1,123.991 1.123.991 1.133,709 28

MANCHESTER JUNIOR GIRLS SCHOOL Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 23 Totsl Income from Charitable a￿1vItIeS Current y8ar Unrestrlctad Funds 2025 Current yoar Restrlctod Funds 202S Curr8nt year Totsl Funds Prlor Year Cuttentyear Totsl Funds 2025 2024 Total incorne from charitable 8Ctivities 1,123.991 1,123,991 1,133,709 Total from charitable activities 1,123.991 1.123.991 1.133,709 24 Invastment income Current year Unrestricted Funds Current yur Restricted Fund8 Current year Total Fund8 Prior Yedr Tot81 Funds 2026 2025 2025 2024 Bank Int8r85t R8c8ivable 191 Total investment income 191 26 Expenditure on charitable activities - Direct spending Currant year Unrestrlct8d Funds Current yoar Restrlctsd Fund5 Curront year Prlor Yèar Totsl Funds Total Fund8 Current Year 2025 202S 202S 2024 Gross wages and salaries- charitable activities Professional Fees School Requisites Travel, Outings, Functions and Food Staff Training and welfare 903,625 903,626 872,171 43,352 62,016 28.708 1.200 43.3S2 62,016 26,708 1,200 26,639 38,905 26,407 15,786 Total direct spending 1,036.901 1,036.901 979.808 29

MANCHESTER JUNIOR GIRLS SCHOOL Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 26 Expenditure on charitable activities- Grant funding of activities Current year Unrestricted Funds Current year Restricted Fund8 Current year Prfor Year Total Funds Total Fund5 Current Year 2025 2026 2025 2024 Grants made to organisalions 7.400 7.400 3,058 Total grantmaklng costs 7,400 7,400 3,058 Breakdown of Grants made to organlsatlons Current year Unrestricted Funds Current yur Re5triGted Fund8 Current year Total Fund8 Current Year 2025 2025 2025 Grants 7.400 7.400 7,400 7,400 Breakdown of Grants made to organlsatlons Prior Yèar Unre$tri¢tÈd Funds Prioryear Restricted Funds Prior Yè8f Totsl Funds Prior Year 2024 2024 2024 Grants 3.058 3058 30

MANCHESTER JUNIOR GIRLS SCHOOL Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 27 Support costs for charltable actlvltles Current year Unrestricted Funds Current year Restricted Fund8 Current year Prfor Year Total Funds Total Funds Current Year 2025 2025 2025 2024 Employee costs not included in direct costs Defined benefits pension costs- recharged employees Entertaining 26.650 26,650 16,830 652 662 403 Premises Expenses Rates and water charges Light heal and power Cleaning and waste management Premises repairs, renewals and maintenance Other Premises Costs Propety insurance Security 2.148 30.480 25.038 2.148 30,480 25.038 2.510 27,226 30,689 72.949 72,949 30,376 5.136 6.451 36.680 5,136 6.451 36.680 8,251 9,760 32.199 Administrative overheads Telephone, f8x and internel Stationery and printing SOf￿are licences and expenses Advertising and marketing Sundry expenses Subscliptions 792 792 8S2 12.124 12.851 228 12.124 12,851 228 4,371 8,882 3.116 309 6.236 1.200 6,194 1,200 6.194 Professional fees paid to advisots other than the auditor or examiner Other legal and professional 4.090 Financial costs Depreciation & Amortisalion in totsl for Bank interest payable 18.7( 1261 18,706 1261 16,577 Support ¢o$ts before reallocation 258,253 258,253 202,477 Total support costs- Current Year 258,253 258,253 202,477 The basis of allocation of costs be￿een activities is described under accounting policies All the expenditure in the prior year was unreslricled. Administrative overheads The basis of allocation of Costs between activities is described under accounting policies 31

MANCHESTER JUNIOR GIRLS SCHOOL Detailed analysls of Income and expendlture for the year ended 31 August 2025 as requlred by the SORP 2015 28 Other Expenditure - Governance costs Current year Unrestricted Fund8 Current year Restricted Funds Current year Total Funds Prior Year Total Fund5 Current Year 2025 2025 2025 2024 Auditor's fees Salary 6.000 30.000 6,000 30,000 6,000 30,000 Total Govamanco eosts 36,000 36,000 36,000 All the expenditure in the prior year was unreslricled. 29 Total Charltable expendlture Current year Unrestricted Fund8 Current year Restricted Funds ¢urr8nt year Prfor Year Total Funds Totsl Fund5 Current Year 2025 2025 2025 2024 Total direct spending Totsl grantmaking costs Total support costs Totsl Governance costs 1.036.901 7.400 258.253 36.000 1.036.901 7,400 258.253 36,000 979,808 3,058 202,477 36,000 Totsl charltable expendlture 1,338,554 1,338,554 1,221,343 All the expenditure in the prior year was unrestricted. Prior Year Unre5triGted Funds Prior Year Restricted Fund8 Prior Year Total Fund8 Prior Year 2024 2024 2024 Totsl direct spending Total grantmaking costs Totsl support costs Totsl Governance costs 979.808 3,058 202.477 36,000 979.808 3,058 202.477 36,000 Total charitable expenditure 1,221,343 1,221,343 32

MANCHESTER JUNIOR GIRLS SCHOOL Activity analysis of Income and expenditure for the for the year ended 31 August 2025 This analysis is classsrfied byactivity and not by conventional nominal descriptions. 30 Analysls of Income by actlvlty 2025 2024 Activity Income from charitable activities School 1,123,991 1,133,709 Summary of Total Ineome. Includlng the Items above Charitable activities Donations & Legacie5 Investment income 1.123,991 223,234 1.133,709 117,377 191 Total income as shown in the SOFA 1.347,226 1,251,277 Categories of income Income from non exchange transactions 1,347,225 1,251,277 31 Analysis of charitable expenditure by activity Actlvlty Direct costs Support costs Grant fundlng of activities 2025 Total Total 2025 202S 2025 2024 School DI￿¢t charitable costs Employee costs not included in direct cost Premises expenses Administrstive overheads 1,036.902 1,036,902 27,302 178,882 33,390 979,808 17,033 141,011 23,766 4,090 16,577 3,058 27,302 178,882 33,390 Professional fees Finan￿al costs Grantmaking costs 18,680 18,680 7,400 7,400 Total School 1,036.902 258,264 7,400 1.302,6S6 1,185,343 33

MANCHESTER JUNIOR GIRLS SCHOOL Activity analysis of Income and expenditure for the for the year ended 31 August 2025 Summary of Charitable Costs by activity Direct costs Support costs Grant funding of activities 2025 Totsl T¢)tsl 2025 2025 2025 2024 Total School Total Governan￿ ¢osts Note 28 1,036.902 258,254 36,000 7,400 1.302,556 36,000 1.185,343 36,000 Totsl charltsble expendlture 1,036.902 294,264 7,400 1.338,6S6 1,221,343 The basis ol allo¢alion ol Costs between activities is clescribed under accounting policies The breakdo¥vn of this expenditure by type of spending lie nominal classifi¢alionl is cletailed in note 29 Analysis of Support and govemance costs by charitable activities Governance Finance Human other Resources Overheads Total Activity School 36.000 18,680 27,302 212,272 294,254 Summary of grant making by activity Grants to Grants to Instltutlons Indlvlduals 2025 2025 Support costs 2025 Total Total 2025 2024 School 7.400 7,400 3,058 7,400 7,400 3,OS8 Fuller detsils of grants made and related costs. induding support costs. a￿ shown in note 26. 32 Analysi5 of non charitable expenditure by activity Governance costs Governan¢e costs Govemance cost5 2026 2024 Other Expenditure- Governance costs 35 detailed in Note 28 36,000 36,000 34