2025-08-31-accounts

COMPANY REGISTRATION NUMBER.. 02831224 CHARITY REGISTRATION NUMBER: 1049458 Bels Chinuch Lebonos Limited Company Limited by Guarantee Financial Statements 31 August 2025

Bels Chinuch Lebonos Limited Company Limited by Guarantee Financial Stalements Year ended 31 August 2025 Page Trustees. annual report {incorporating the directorfs report) Independent auditoffs report to the members Statement of financial activities (including income and expenditure account) Statement of financial position Statement of cash flows 10 11 12 Notes to the financial statements 13

Bels Chinuch Lebonos Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 August 2025 The IrusteÉs, who are also the directors for the purposes of company law, present their report and the financial stslemenls of the charity for the year ended 31 August 2025 Reference and adminlstratlve details Registered charity name Charity registration number Company registration number Principal office and rggistered 103 High Street office Waltham Cross Bels Chinuch Lebonos Limited 1049458 02831224 EN8 7AN England The truslees N Spitzer E Spiller A Schechter Rabbi C Teitelbaum Company Secretary Auditor Neil Spilzer Brindley &)Idstein Limited Chartered accountsnls & ststutory auditor 103 High street Waltham Cross EN8 7AN

Structure. govemance and management Governing docurnent The charity is a company limited by guarantee and accordingly does not have share capital. The charity is governed by ils Memorandum and Articles of Assoryalion dat￿1 29 June 1993. Every member of the company undertakes lo contribute such an amount as may be required, not exceeding £1, to the assets of the charitable company in the event of ils being wound up while he or she is a member, or within one year after he or she ceases lo be a member. The trustees. who we also directors for the pJrpose of CoMp￿Y law, and who served during the year and up to the dale of signature of the financial statements were.. N￿1 Spitzer Esther Spitzer Rabbi Chanoch Teilelbaum Abraham Schechler The board of trustees may elect or remove tre Chair or any other Offi￿rS that It wishes. Officers shall be appointed from amorbg the Iruslees, by a majority vote. None of the Iruslees have any beneficial interest in the company. None of the Iruslees are entitled lo any remuneration for their services. The company's current policy concerning the payment of trade creditors is to follow the CBI'S Prompt Payers C(xle The company's policy is lo.. Settle the terms of payment with suppliers when agreeing Ihe terms of each trangaction.. Ensure th21 suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts- and Pay in accordance with the company's contractual and other legal obliga￿OnS. Organisational structure The charity's activity is the running of a C￿che. nursery and schcK>l for the Orthodox Jewish cornmunity. The charity is under the direction ol the Iruslees who are appoin'.ed al the annual general meeting. The charity has a full-lime administrator as well as office staff, in addition to teachers and volunteer assistants. No remuneration 15 taken by any trustee. All decisions made on behalf of Ihe charity are made by tre trustees. The school OGcupies premises owned by a connected charitable company called Forty Limited. and rent is paid at a levèl as agreed with Forty Limiled. The school also has an asg(￿12ted charity called Kids N, Action. which provides essential sports, arts. and both on- and off-site acbvities for disadvantaged local young people. Kids N. Action programmes have improved the attainment levels. social skills. and motivation of the children who allend Ihe school. Details of transactions with relaled parties are disclosed in the noles to the financial statements. Disclosure of information lo auditor Each of the trustees has confimied that the￿ is no infomiathon of which they are aware which is ￿levant lo the audit, but of which the auditor is unaware_ They have further confimied that they have taken appropriate steps to idenlrfy SLJch relevant information and to establish that the auditor is aware of such infornalion.

0￿.ectiveS and activities The charity's objects are to provide a full and well-balanced education to members of the Orthodox Jewish community, enabling the pupils lo b￿me functK)ning and contributing MeMb￿S of soryety. In furtherance of this objective, Ihe charity 0F￿rateS an independent orthodox Jewish cfftche, nursery and school in North London providing chil¢jCa￿ and educat'on for approximately 860 pupils, aged from 3 months lo 16 years. The Schod is funded through voluntary donats.ons and government granls for education. Additional Income is generated through nursery r)rovision and ctr.il¢Jcare services. including breakfast and after-school clubs. Nursery places for children aged 2 10 4 are subsidized by the local authority for between 15 and 30 hours per week. The s¢hool's policy is to accept all eligible children regardless of their parents. financial circumstances- any shortfall is covered by donations from charitable trusts, foundkn"ons. ard local philanthropists. The trustees confirm that they have referred to guidan￿ conlained in the Charity Commission's general guidance on public benefit when reviewing the Trusl's aims and objectives, and in planning future activities and setting Ihe grenl-making policy for the year. The charity's main Income is generated from a combination ol voluntary donation Income and from the government In the form of grants in respect of e(Jucalion. The aim of the charity is lo maintsln a stable flow of Income. SLfficlenl to Cover the costs of running the gehool. The principal objeclive of the charity is to provide a full and well-balanced education in a safe and supportive learning environment. The trustees also aim to expar)d Ihe Scho[￿ as necessary, as demand for places increases due lo population growth in the l(xal are2. The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what aclivities Ihe charity should undertake. The charily maintained its s¥Jnificanl activities in Ihe year. This consisted of maintaining ils income flows lo fund its activities. lo enable high-qualily educalion Ic be provided on an ongoing basis. When considering which pupils to admit. the school does not discriminate on the basis of the personal circumstances of their parents. The charity pays rent to Forty Limited. Forty Limited owns the building that the charity uses as the school and nursery. The funds received are used to help maintain the bulding and extend it as required. The charity's policy is to distribute excess funds in assists'ng with the upkeep of the school building. Strategic report The following sections for achievements and perIOrman￿ and financial review fomi the strategic report of the chanty.

Achievements and perfomiance Review of activitie5 and achievements The schi)ol was opened in 1987. trustees are gralified lo report a sustained increase in numbers lo a total of 860 pupils, with ages ranging from 3 months lo 16 years. BCL follov45 the national curriculum leading to GCSES. The school has extremely high pass rates across a variety of subjects al GCSE level. which is very encouraging, particularly considering the wide spectrum of abilily among pupils. including those who are statement or have disabilities. Fundraising via donations continued during Ihe year. helping ensure the objectives set by the charity were achieved. The charity received donations and childcare income of £2,794,80312024.' £3.207.827). The school occupies premises owned by Forty Limited. These premises conlinue lo be expanded and refurbished to include new facilities lo cater for the growing number of applicants. The schcM)I continues to admit three classes per year. equating lo approximately 70 thildren annually. As the sch)ol expands. further building work has been agreed Up￿ to accommodate the inc￿SSIng intake. Rent is paid at a level ag￿ed wilh Forty Limited. The charily will continue lo apply lor and secure govemmenl and local authority funding lor school places and for its nursery and pre-schThJ services. Including a community drop-in crèche. Reserves The trustees en5urg that suffiaent reserves are available lo cover foreseeable wmmitments. In addition, the trustees have received undertakings frorn lo(xl sUPP(Kters to cover any deficit should such a need arise. Governance and intemal control The Iruslees have assessed the major risks to which the charity is exposed and are sabsfied that systems are in place lo mitigate those risks. Risk Management Review A review of the wlenlial risks faced by the charity 4as been underlaken. These are seen io be primarily in Ihe areas of property safely and financial control. Appropriate and ieasonable systems are in place to cover foreseeable eventualities. Further reviews wil be conducted periodically. Financial revigw The charty received income, Induding grants from the l(Kal authority. of £1,772.837. contributing to a lolal income of £4,570,090 for Ihe year12024= £4,459.6791 The costs of running the school and charity for the year amounted lo £4,637,76412024.. £4.537,379), resulting in a deficit for the year of £67,67412024.. £77,700). The fund balance al the year*nd stands at a surplus of £116.72412024= £19,522 deficit). Trustees. responsibilities ststernent The truslees, who are also directors for the pUT￿SeS ol company law. are responsib￿ for preparing the trustees. report and the financial statements in accordance wrth applicable la￿, and Uniled Kingdom Accounting Standards (United Kingdom G&nerally AC￿pted Accounting Practice)- Company law requires the charity tmstees lo prepare financial ststements for each year which give a true and fair view of the stale of affairs of the charitable company and the incoming resources and application of resources. inc,uding the income and expenditure, for that period. In preparing these financial statements. the trustees are required to= select suitable accounting policies and Ihen apply them consistently., - observe the meth￿S and prinoples in the appIl￿ble Charities SORP", make judgments and accounlir)g estimates that are reasonable and Frudent- state whether applicable UK Accounting Stsndard5 have been followed. subject to any material deparlLJres disclosed and eXp￿Ined in the financial statements., prepare the financial slalemenls on the goiry COn￿M basis unless il is inappropriate lo presume that the charily will continue in business. The trustees are responsible ft)r keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure thal the financial slalements comply with the Companies Act 2006. They are also responsible for safeguarding the assels of the charity arKJ hence for taking reasonable steps for the prevention and detection of fraud and olher itregularities.

Auditor Each of the persons who is a trustee al the date of approval of this report confirms that: so far as they are aware, there Is no relevant audit 1nfomiab.on of which the charil￿S auditor is unaware., and Ihey have taken all steps Ihal they ought to have taken as a trustee lo make themselves aware of any relevant audit infomiation and lo establish that the charivs audttor is aware of that infomation. The trustees, annual report and the strategic report were approved on 20 May 2026 and signed on behalf of the board of trustees by.. A Schechter Trustee

Bels Chinuch Lebonos Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Bels Chinuch Lebon05 Limited Year ended 31 August 2025 Opinion We have audited the financial slalements ot Bels Chinuch Lebonos Limited (the 'charity') for the year ended 31 August 2025 which comprise the stalemenl of financial activities (including income and expenditure account), statement of financial posits"on. statement of cash flows and the ￿lated notes. induding a summary of significant accounting policies. The financial reporting framework that has been applied In their preparation is applicable law and United Kingdom Accounting Standards. Induding FRS 102 The Financial ReportirKJ Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) In our opinion the financial statements.. give z true and fair view of the state of the charity's affzirs a5 at 31 August 2025 and of 115 Incoming resources and application of resources. inclLKling its income and expenditure, for the year then ended., have been properly prepared in accordance wilh Uniled Kingdom Generally Accepted Accounting practi￿., have been prepared in accord3rice with the requirements of the CompanEs Act 2006. Basis for opinion We cOndu￿ed our audit in accordance with Intemalional Standards on Auditing IUKI IISAS (UKII and applicable law. Our responsibilities under those standards are further described in the audilorfs resF)onsibilib"es for the audil of the financial slalements section of our repcwt. We are independent of Ihe charity in accordance wilh the ethical requirements that are relevant lo our audit of the Inanci21 statements in the UK, Including the FRC'S Ethical Standard, and we have fulfilled our ather eth￿1 resF)onsibilities in accordan￿ with these requiremen15. We believe that the audit evidence we have obtained is sufficient and appropnate lo provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded Ikat the trustees, use of the going concerrb basis of accounting in Ihe prepamlion of Ihe finanaal slalements is appropriate. Based on the work we have performed: we have not ident(Fied any rnaterial uncertainties relating to events or conditions that, individually or collectively. may cast significant doubl on the charity's ability to continue as a going concern for a period of al least twelve months from when the finanual ?tatemer)ts are authorised for issue. Our responsibilities 2nd the responsibilities of Ihe trustees with respect to going concern are described in the relevant sections of this report.

Other information The other information comprises the infomiation incfuded in ihe annual report, olher than the financial statements and our auditor's report Ihereon. The trustees are responsible for Ihe other infomialion. Our opinior) on the financial statements does nal cover the other information and. except to the exlent otherwise expliciuy Stated in our report, we do not express any fom of assurance conclusion thereon. In connection with our audit of the financial stslemenls. our responsibility Is to read the other infomiation and. in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we idenlify such material inconsistencies or apparent material misststements, we are required lo determine whether Ihere is a material misstatement in the financial statements or a material misstatement of the olher Informab"on. If. based on the work we have performed, we conclude that there is a material misstatement of this other information. we are required to report that fact. We have nothing to report in this regard. OpNnion¥ on other matters prescribed by the Companies Act 2006 In our opinion, based on the work underlaken in the ￿urse of the audit- the information given in the trustees, report for the financial year for which the financial ststements are prepared is consislenl with the financial statements,. and - the trustees. report has been prepared in accordance wth applicable legal requiremenls. Matters on which WÈ are required to report by exception In the light of the knowledge and understa￿lIng of Ihe charity and its environment obtained in the course of the audit, we have not idenlified material misstatèments in the trustees. report. We have nothing lo report in respect of the following mattets in relation lo which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting rècords havè not been kept. or retums adequate for our audit have not been received from branches not visited by us", or - the financial stalemenls are nol in agreement wilh the accounling records and relums,. or- ￿rtain disclosures of trustees, remuneration specified by law are not rnade. or - we have not received all the information and explanations we require for our audit. Responsibilitie3 of truste As explained more fully In the trustees. restx)nsibilities statement. the trustees (who are also the directors for the purposes ol company lawl are responsible for the preparation of the financial statements and for being satisfied that they give 2 true and fair view: and for such intemal contrd as the trustees determine is necessary lo enable the preparation of fillancial slalements that are free from material misstatement. whether due to fraud or error. I preparing the firbancial slalements, the trustees are responsible for assessing the charity's ability lo conts'nue as a going concern, disc105ing. as appli(xble. matters related to going con￿rn and using the goirig concem basis of accounting unless the trustees either intend to liquidate the charity or to ￿ase operalioris. Dr have no realistic altemative but to do so.

Auditorfs responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misstalernenl, whether due to frdud or err(Y. and to issue an audilor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when il exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the b8sis of these fi'nancial slalements. Irregularities. including fraud, are instances of nonlompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstalemenls in respect of irregularities. including fraud_ The extent to which our procedures are capable of detecth.ng irrewlarities. including fraud is detailed below.. Identifying and testing journal entries and the overall accountins records. particularfy those that were significant and unusual. Reviewing Ihe financial statement disclosures and determining whether accounting p)licies have been appropriately applied. Assessing the extent of compliance. (x lack of. with relevant laws and regulab'ons. Testing key revenue lines, lor evidence of management bias. Verification of key assets. Obtaining Ihird-party confimialion of malerlal balances. Documentlng an¢J verifying all significart relate¢ party tjalances and transactions, Revlewlng doeumenlation such as the eompany board minutes. ￿)rresPOndenCe with solieitors, for discussions of Ir￿guI￿rItieS including fraud_ As part of an audit in accordance with ISAS {UKI. we exercise professional judgment and maintain professional sceplicism throughout the audit We als0= . Idenbfy and assess the risks of material misstalemenl of the finaNci81 statements. whether due to fraud or errJr, design 2nd perform audit procedures responsive to those risks, and obtain audit evidence that is suffioent and appropnate to piovide a basis foi our opinion. The risk of not delecling a material misslalement resulting from fraud is higher thar) for one resulling from error. as fraud rnay involve collusion. forgery. intentional omisslc￿s. misrapresentations. or the override of internal control. Obtain an understanding of inlemal control relevant lo the audit in order lo design audit procedures that are appropriate in Ihe Circumstances. but not for the purpose of expressing an opinion on the efiecliveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonaileness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees. use of the going concern basis of accounting and. based on the audit evidence obtained, whether a material uncertainty exists related to events or Gondi11011s that may cast signtfiGant doubt an the Gharilrfs ability to continue as a going COnGern. If we conclude that a material uncertainty exists, we are required lo draw attention In our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify OLJr opinion. Our conclusions are based on audit evidence obtained up lo the dale of our auditor's ￿pOrt. However, future events or conditions may cause the charity to cease lo continue as a going COn￿rn. Evaluate the overall presentation, structure and content of the fillan￿al statements. including the disclosures. and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with govemance regarding. among other matters. the planned scope and timing of the audit and significant audit findings. induding any signfficant deficiencies in intemal control that we idelllify durin9 our audit. Use ofour report

This report is made solely to the charitys members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Acl 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required lo state lo them in an aucilor's report and for no other purpose. To the fullest extent permitted by law, we do nol a¢￿p1 or assume responsibilrty lo anyone other than the charrty and the charity's members as a body, for our audit wrxk. for this rewrt. or for the opinions we have fom)ed. C.H. Goldstein FCA {Senior Statutory Auditor) For and on behalf of Brindley Goldslein Limited Chartered accountants & statutory auditor 103 High street Waltham Cross EN8 7AN 20 May 2026

Bels Chinuch Lebonos Limited Company Limited by Guarantee Staternent of Financial Activities {Includlng Income and expenditure account) Year ended 31 August 2025 2025 2024 Unreslricted funds Total funds Total funds Note Income and endowments Donations and legacies Charitable activities 4.567,640 2.450 4,567.640 2.450 4,443,313 16,366 Total income 4.570.090 4.570.090 4.459,679 Expenditure Expenditure on raising funds: Costs of raising donations and legacies Expenditure on charitable activities 29,758 4,608.006 29,758 4.608,006 12.594 4.524,785 Total expenditure 4,637.764 4,637,764 4.537,379 Net gxpenditure and net rnovement in funds (67,fj741 167,674) { 77,700) Reconciliation of funds Total funds brought forward as previously reported Prior year adjustment (19,5221 203.920 I19,5￿) 203.920 58,178 Total funds brought forward as restated 184.398 184,398 58,178 Total funds carried forward 116.724 116,724 119.522) The statement of financial activikn.es includes all gains arKI Ir)sses recognised in the year. All income and expenditure derive from continuing ar.ivities.

Bels Chinuch Lebonos Limited Company Limited by Guarantee Staternent of Financial Position 31 August 2025 2025 2024 Note Flxed assets Intangible assets TangiLsle fixed assets 15 1,020 141,661 14.715 112,325 16 142,681 127,040 Current a55ets Debtors Cash at bank and in hand 17 621,065 31,917 441,988 16,558 652,982 677,089 458,546 592,459 Creditor5- amount5 falling due wilhin one year 18 Net current liabilities 24,107 133,913 Total assets less Current liabilitie5 118,574 1,850 { 6.873) 12,649 Creditor5= amount5 falling due after more Ihan one year 19 Net assets 116,724 (19,522) Funds oflhe charity Unrestricted funds 116,724 119.522) Total charity funds 22 116,724 119.522) These financial stalemeTTts were approved by the board of trustees and authorised for issue on 20 May 2026 and are signed on behalf of the board by". A Schechter Trustee

Bels Chinuch Lebonos Limited Company Limited by Guarantee Staternent of Cash Flows Year ended 31 August 2025 2025 2024 Cash flows from operatlng actlvllies Nel expenditure Adjuslmenls for.. Depreciation of tangible fixed assets Amortisation of intangible assets Inte￿st payable and similar charges Accrued income 167,674} 177,7001 25,805 28,893 13,695 13,695 6,007 10,396 1187,4881 1133,2801 203,920 Other operating cash flow adjustment Changes in.- Trade and other debtors Trade and other creditors 8.471 { 15.356 226,529 { 67,5731 Cash generated from operations Interest paid (12,6201 16,0071 { 10,3961 Nel cash used in operating activities { 18,627) 19,4361 Cash flows from Invèstlng actlvlti•s Purchase of tangible assels Proceeds from sale of tangible assets (56,3311 1.1 { 29,6831 Nel cash used in investing activities {55,1411 129,6831 Cash flows from financing activities Proceeds from borrowings Payments of finance lease l￿bilL￿"e$ 92,426 13,299) { 10,0001 13,2991 Nel cash fromllused in) financing aclivities 89,127 { 13,2991 Net increasel(de¢rease) in cash and cash equivalents Cash and cash equivalents at beginning of year 15,359 16,558 152,4181 68,976 Cash and ¢ash equlvalents at end of year 31,917 16,558

Bels Chinuch Lebonos Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 31 August 2025 1. General infomiation The charity is a public benefit entity and a private company limiled by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 103 High Street. Waltham Cross, EN8 7AN. England_ 2. Statement of compllanc• These financial slalements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireknd.. the Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicaLle in the UK and Republic of Iroland IFRS 1021 (Charities SORP {FRS 102)) and the Companies Act 2W6. 3. Accounting policies Basis of preparation The finar)cial slalements have been prepared on the hislorical cost basis, as modified by the revaluation of cerlain financial assets and liabilitie5 and investment properb.es measured at fair value Ihrough Income or expenditure. The financial statements are prepared in sterting, which Is the functional cUrre￿Y of the entity. Going concern There are no material uncertainties about the chanty's ability tr) continue. Judgements and key sources of estimation uncertainty The preparation of the financial ststements requires management to make judgements. estimates and assumptions that affect the amounts fftported for assets arbd liabilbties as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the natu￿ of estimation means that actual outcomes could differ from those estimates_ Fund accountlng Unrestricted funds are avaiL4ble for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unreslricted funds earmarked by Ihe truslees for particular fulure project or commilmenl. Restricted funds are subjected lo restrictions on their expenditure dec'ared by the donor or through the terms of an appeal. and fall inlo one of two sub-classes. restricted income funds or endowrnent funds_

Incoming resources All incoming resources are included in the ststemeit of financial activities when entitlement has passed lo the charity.. it is probable that the economic benefits associated with the transaction will flow to the charity and Ihe arrK)unl can be reliably measured. The following specific poI￿leS are applied to partiCLJlar categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift. receipt is probable and ils amount can be measured reliably. legacy income is recognised when receipt Is probable and entitlement is established. income from donated goods is measu.ed al the fair vaue of the goods unless this is impractical to measure reliably, in which case the value is derived from tTre cost lo Ihe donor or the estimated resale value. Donated facilities and ServI￿S are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contributs.on of general vclunteers. Income from contracts for the supply of services is recognised with Ihe delivery of the contracted service. This is classified as unrestricted funds unless th￿e is a conlraclual requiremenl lor il lo be spent on a particular purpose and returned if unsFEnl, in which case il may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liabiliry is incurred. Expenditure includes any VAT which cannot be fully recovered. and is da55rfied under heajings of the statement of financial activities to which il relates.. expenditure on raising funds indudes Ihe cosls of all fundraising activities, events. non-charilable trading activities, and the sale of donated goods. expenditure on charitaLle aetivilies includes all costs incurred by a charity in undertaking activilies that ftjrther It5 charitable aims for the benefit of ils beneficiaries, including those support costs and costs relating lo the governance of the charity apportioned lo charitable activities. other Èxpenditure includes 211 Èxpenditure that is neither related to raising funds ft)r the charity nor part of ils èxpenditLJrÈ on charitable acb'vities. All costs are allocated to expenditure categories refects'ng the use of Ihe resource. Direct costs attributable lo a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute lo on a reasornable. juslifiable and consislenl basis. Intangible assets Intangible assets are initially recorded at eost, and are subsequently stated 21 cost less any aceumulalÈd amortisalion and impairment losses. Any intsngible assets carrieé al revalued amounts. are recorded at the lair value al the date of revaluation, as determined by reference lo an active market. less any subsequent accumulaled arYK)rtisalion and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwll when Ihey arise from contractual or olher legal rights. are separable, ihe expected future ecorKJmic berEfits are probable and the cost or value can be measured reliably.

Amortisation Amortisation is calcJJlated so as to write off the cost of an asset. less its estirnated residual value, over the useful life of that asset as follows- Software 20¥0 straight line If there is an indicab.oll that there has been a s￿￿[ficant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates. Tangiblè a$s¢ts Tangible assets are initially recorded al cosl, and subsequenly stat￿￿ at cost less any accumulated depreciation and impaimienl losses. Any tangible assets carried at revalued amounts a￿ re(xJrded at the fair value al the date of revalualion less any subsequent accumul*ed depreciation and subsequent accumulated irnpairmenl losses. An increase in the carrying aTTbount of an asset as a resurt of a revaluation, is recogrbised in olher recognised gains and losses, unless il reverses a charge lor impaimenl that has previously been recognised as expenditure within Ihe statement of financial activities_ A decrease in the carrying amourl of an asset as a re5uII of revaluation, is recognised in other recognised gains and losses, except to thich it offsets any previous revaluation gain, in which case the loss is shown wilhin other recognised gains and losses on the statement of financial activities. Depreciation Depreciatit￿ is calculated so as lo write off the cost or valuation of an asset. less its residual value, over the useful economic life of that asset as folli)ws'. Planl and machinery Motor vehicles 250A reducing balance 25% reducing balance 1 SOA reducin9 balan Fixtures. fittings and equipment-

Impairnient of fixed assets A review for indiEalors of impaiment is carried out al each reporting date, with the recoverable amDurit being ests"maled where such indicators exist. Where the (zrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal al each retK)rting date. For the purposes of impaimenl lesling. when it is not possible to esth'mate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generaling unil is the smallest Identifiable group of assets that ircludes the asset arbd generates cash inflows thal largely independent of Ihe cash inflows from other assets or groups of assets. For impairment lesling of goodwill, the goodwill acquired in a business combination is. from the acquisition date, allocated to each of the ca5h-generating units that are expected lo benefft frJm the synergies of the cornbinat￿￿, ifTe5peclive of whether other assets or liabililies of the charity are assigned to those units. Finance leases and hire purchase contrads Assets held under finance leases hire purchase contracts are recwnised in the stalemerbt of financial position as assels and liabilities at Ihe lower of the lair value ol ihe assels and the present value of the mininum lease payments, which is delemiined at the incept￿)n of the lease lerm_ Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned belween the finance charges and reduction of the outstanding lease liability using the effective interesl method. Finance charges are allocated lo each period so as lo produce a constant rate of intèrest on the remaining balance of the liabilty- Construction contracts Where the outcome of construction contracts can bè reliably estimated, contract revenue and contract costs are re(x)gnised by reference to the stage of completion of the contract activty as al the period end. Where the OLJlcome of construction contracts cannot be estimated reliably. revenue Is recognised to the extent of contract costs incurred that il is probable will be recoveraNe, and contract costs are recognised as an expense in Ihe period in which they are incurred. The entity uses the percentage of complet on method to determine the amounts to be reo)gnised in the period. The stage of complets'on is measured by reference lo the contract costs incurred up to the end of the reporting period as a percentsge of total estimated costs lor each contract. Costs incurred lor work performed lo date do not include costs relating to future activity. sud) as for m21Èrials or prepayments. Deflned contrlbLJtlon plans contributs.ons to defined contribub.on plans are reeognised as an expense in the period in whieh the related service is provided. Prepaid contributions are recognised as an as5el to the extent that the prepayment wll lead to a reduction in future payments or a cash refuNJ. When conlributions are not expected lo be settled wholly within 12 m￿thS of the end of the reportir)g dale in which the employees render the related service. the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. 4. Limited by guarant99 The company is limited by guarantee and has no share capital. Every member of the company undertakes lo contribute lo the assets of the company. in the eveit of a winding up. such an amcxjnt as may be required not ex￿eding £1.

1. Donations and legacies unrestn.cted Funds Total Funds Unreslricled Funds Total Funds 2024 2025 Donations Donations & Child Care Grants 2.794.803 2.794,803 3.207,827 3,207,827 Granis funding receivable Grants.. Security Grant Grants: Slatemenled students 825 825 120.328 463.399 1.188.285 120,328 463.399 1,188.285 113,356 272.292 849,838 113.356 272,292 849,838 Grants.- Under 5 4.567.640 4,567.640 4,443,313 4,443,313
2. Charltable actIvI￿e$ Unrestricted Total Funds Funds 2025 Unrestricted Funds Total Funds 2024 Rental income Sales 750 750 11.206 5.160 11,206 5,160 1,71)0 1.700 2,450 2,450 16.366 16,366
3. Costs ol raising donations and legacies Unrestrrted Total Funds Funds 2025 unrestn.cted Funds Tolal Funds 2024 Costs of raising donations and legacies- Donations 29,758 29,758 12,594 12,594 . Expenditure on charitable activities by lund type Unrestricted Total Funds Funds 2025 Unreslricled Funds Total Funds 2024 Activity type 1 Activity type 2 Activity type 3 Activity type 4 Activity type 5 Support costs 1.628,263 257.552 1,628.263 257.552 120.702 28.035 33.977 2.539.477 1.511.180 281.242 132.965 24.793 6,419 2,568.186 1.511.180 281,242 132,965 24.793 6,419 2,568,186 120.702 28,035 33,9TI 2.539,4TI 4.608.006 4,61)8.006 4,524.T85 4.524,785
4. Expenditure on ¢harltabl• a¢tivltl¥$ by a¢tivlty typo Activities undertaken directy Support costs Total funds 2025 Total fund 2024 Activity type 1 Activrty type 2 Activity type 3 Activity type 4 Activity type 5 1.628.263 257.552 120,702 28.035 2,527,778 4.156.041 257.552 120,702 28,035 33.977 4,067,728 281,242 132,965 24,793 6,419 33.977

Governan￿ costs 11,699 11.699 11.638 2.068.529 2,539,477 4.608.006 4,524,785

1. Analysis of support costs Analysis of support costs activity 1 Total 2025 Total 2024 Staff costs 2.527.778 2.527,778 2.556,548
2. Net expenditure Nel expenditure is slated after chargIn￿(Credib"ng).. 2025 2024 Amortisation of intangible assets Depreciation of tangible fixed assets 13.695 25,805 13,695 28.893
3. Auditors remuneration 2025 2024 Fees p¥y8ble for the audit of the fin8n¢ial staternenls 11,700 11,640
4. Staff costs The total staff costs and employee benefits for the repothng period are analYs￿j as follows.. 2025 2024 Wages and salaries Employer o)nlribulions to pension plans 2.527,778 6.832 2,556,548 6.852 2.534,610 2.563,400 The average head count of employees during the year was 361 (2024. 310 ). The average number of full-lime equivalent employees dLJring the year Is analwd as -￿loW$- 2025 2024 No. No. 310 Number of staff - type 1 361 No employee received employee benefrts of more than £60,000 during the year (2024.. Nill.

5. Trustee remuneration and expenses None ol Ihe Iruslees lor any persons connecteij wilh them) rvived any remuneration or benefiis from Ihe charily during the year.

6. Intangible assets Intangible asset user defined 1 Cost At I September 2024 and 31 August 2025 68,475 Amortisation At 1 September 2024 Charge for the year 53,760 13,695 At 31 August 2025 67,455 Carrying amount At 31 August 2025 1.020 At 31 August 2024 14,715

7. Tangible fixed assets Plant and machnery Motor vehides Equipment Total Cost At 1 September 2024 Additions 235.094 67.387 20.220 206.005 36.111 11.4001 508,488 56,331 (1,4001 Disposa15 At 31 August 2025 235.094 87.607 240.716 563.417 Dèprèciation At 1 September 2024 Charge for the year Disposals 209,473 6.405 35,174 8,896 151.514 10,504 { 2101 396,161 25,805 12101 At 31 August 2025 215.878 44.070 161.808 421,756 Carrying amount At 31 August 2025 19.216 43.537 78.908 141,661 At 31 August 2024 25.621 32.213 54.491 112.325
8. Debtor 2025 2024 Trade debtors 4.471 433.517 4.000 Prepayments and accrued income Other debtors 621.065 621.065 441.988
9. Credit¢rs: amounts falling due within one year 2025 2024 8ank loans and overdrafts 7,500 233.315 10.000 278,104 Trade creditors

Accruals and deferred incorne Amounts owed lo customers on constmction contracts Obligations under finance leases and hire purchase o)nlracts Director loan accour)Is 11.700 5,376 3.850 102,426 312,922 11,640 3.850 Other creditors 288,865 677,08g 592.459

1. Creditors: amounts falling due after more than one year 2025 2024 Bank loans and overdrafts 7.500 5.149 Obligations under finance leases and hire purchase ￿nIraC1S 1.850 1,850 12,649
2. Finance leases and hire purchase contracts The total future minimum lease payments under finance leases and hire purchase contracts are as follows.. 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years 3.850 1,850 3,850 5.149 5.700 8.999
3. Pensions and other post retirement beneffts Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 6,832 (2024.. £ 6,8521.

4. Analysis of charitable funds Unrestricted funds At 1 September 2024 Prior year adjLJStmenls At 31 Au9USt 2025 Income Expenditure General funds 119,5221 4,570.0 {4.637,764) 203.920 116,724 Al 1 September 20YJ Prior year adjustments At 31 A￿￿$1 2024 Income Expendrture General funds 58.178 4,459.679 {4.537,379) {19,522

5. Analysis of net a￿et$ between funds Unrestricted Total Fund¥ Funds 2025 Tangible fixed assets Current asse15 142,681 652,982 1677.0891 (1.8501 142.681 652,982 1677,089} 11,850} Creditors less than 1 year Creditors greater than 1 year Net assets 116,724 116,724 Unre5tricled Funds Tola Funds 2024 Tangible fixed assets Current assets 127,040 458,546 1592,4591 112.6491 127.040 458,546 {592,459 (12,649) Creditors less than 1 year Credilois grEalei than 1 yeai Net assets 119.5221 (19,522)

6. Analysis of changes in net debt At 31 Aug 2025 At 1 Sep 2024 Cash )lows Cash al bank and in hand 16,558 113,8501 112.649) 15.359 (99,926) 10.799 31.917 (113,776) 11,850) Debt due within one year Debt due after one year 19.941) { 73.768) (83,709)
7. Rèlated partles Bels Chinuch Lebonos Limited is connected lo a charity. Brilish Fr￿ndS Of Mosdos Tchemobil. Iwo charitable companies, Forty Limited and Kids N'Acliim,and Ic iwo Limited companies,Elyo Enterprise Ltd and Rostrevor Estate Limited and asfollows".111 Mr R Spitzer.a trustee of Forty Limited.is the father of N Spitzer and husband of E Spitzer , who are bDth trustees of Bels Chinuch Lebonos Limited _ 121 Mr A Schechter . the adminislralor of Bels Chinuch Lebonos Limited isalsothe administrator of both Forty Limited and kids N'Aclion Limited.{31 Mr A Schechter is the director of Elyo Enterprise LldandR(tstrevor Esl2teLimited. During the year, Bels Chinuch Lebonos Limited paid Forty Ltd£806,348{2,024- £949,322) ￿nt in respect of ihe schTr)Ibuilding.Beis Chinuch Lebonos Lld paid £12,345to Kids N'Adion Ltd for school supplies. Bels Chinuch Lebonos Limited owesElyo Enterprise Ltd£50,000. Rostrevor Estale Limited£50.OOOarbd BrTLish Friends Of Mosdos Tchernobil £12,5001n aikjilion. Bels Chinuch Lebonos Limited received a loan of£6,OOOfrc*n Mr Abrahamand Mrs Deborah Schechler.

This document was deliN'ered usillg electronic communications and authenticated in accordance with the r¢gistrar'8 iulc% relating to clcctronic fomi, authcnticatior and manncr of dclivcry undcr gcction 1072 of the Compani¢s Act ?006.