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