REGISTERED COMPANY NUMBER: 03323105 (England and Wales) REGISTERED CHARITY NUMBER: 1061613 Re rt f the Trustees an Finan ial Stalements for heye rEnd 1Au ust 25 He mere J hPrim Sch l Trus Two Rivets Accountancy 38 Eton Wck Road Eton Wick Windsor Berkshire SL4 6JL
Hertsmere Jewish Prima School T Contents of the Financial Statement forthe Year Ended 31 ust 2025 Page Report of the Trustees Independent Examinels Report Statement of Financial Actsvities Balan Sheet Notes to the Financial Statements 8 to 13
H rtsmer h Prima ool Trust istered number.. 03323105 rt of the Trustee for the Year Ended 31 Au ust 2025 The trustees who are also d1ctOrS of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the ¢hanty for the year ended 31 August 2025. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practs'ce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019). ReferenS to 'lhe Charity" in the report and financial statements relate to Hertsmere Primary School Trust. References to 'lhe School" refer to Hertsmere Jewish Primary School {the voluntary aided state primary school). OBJECTIVES AND ACTIVITIES Objectives and aims The objects of the Charity a as follows.. (il The advancement of religious and secular education in regard to the School and its pupils., (li) To advance the Jewish religion. to relieve povety or for any charitable purpose benefi¢ial to the community by the provision of facilities or otherwise as the Board shall from time to time determine. Significant activities The principal activity of the Charity is that of the advancement of religious and secular education in regard lo the School and its pupils. During the year further enhancements and improvements were made to the school and the Charity continued to provide the school with grants to enable the school to continue lo provide excellent leaching and facilities. Public benefit The principal activities of the charity during the year continued to to advance e¢Jucation. The trustees are aware of the Charity Commission guidance on public benefrt reporting as sel out in Section 17 Charities Act 2011. The trustees telieve that the charity achieves a public benefit by providing educational services as detailed elsewhe in this report. Grantrnaking The Charity makes a contribution to the costs of religious and secular education expended by the School including associated overheads and educats'onal resources. FINANCIAL REVIEW Reserves policy The current level of free reserves, being the unrestricted funds not Committed or invested in langible fixed assets, is £182,643 {2024.. £187.672). Having regard lo the future development of the School, the Directors have set a larget level of free reseNes of £375,000 which equates to approximately 12 months of resources expended, assuming income from donations returns to previous levels. This will enable the Chanty to continue its current activities and allow it lo respond quickly in the event of an emergency. They intend to continue their fundraising efforts with a view to achieving the target level so that the Chanty wll be well placed to respond to the needs of the School. The reserves policy is reviewed annually.
Ret)ort O,, the Trusiees lor Ihe Year E_nd.eL31 Augus.. 2025 STRUCTURE. GOVERNANCE ANO MANAGEMENT Governing document The chanly Is conlrc41e¢ by ts goveffmng documenl. a d8•J of Irust. and consliluies a limited company. Iim11ed by guaraniee. as defined by the Companw Acl 2C()6. REFERENCE AND ADMINISTRATIVE DETAILS Registèred Company number 03323-, 05 IEyland ¢in(J WalL¥sI Registered Charity rib-, IOb1613 Registvrod offic¢ WdlliTly SITeel Radleii Hortfordshiro WDI ILQ Tfuslg01 J A Bohm IresKJned 25 11 251 P J Denby IresK4ned 25 11.251 D P StimrTiPrtlield If8sKJnefJ 25 11.251 M trl Goldbicin liipwinicd 17.3.26} A F Golrtsi@In lappoinlpd 1. i.2fi1 S eronslein laprrtjnied 25 11.251 R P Tenzer laypoinied 25. 11.251 H J G(xJld•.n laprKTrinled 1 6 261 C. 8..111 IAPPOlI)le(J 1.6 26 P R A Gros%mark lappointccj 1.6 261 The 8oa¥rt o101reclors ol he Charity is a sdl apw'nled t. The Dreuors ol the Chanty alxi act as Cu51odiJn Trvslces lor Ihc Chanly. On 1 Oclol*r 2019 Ihe School Iranslerrod from HertfordshI Local Aulhmty tonird 10 become Pclrt ol tho Jcwi%h Communlly Aca(lemy Trusl. d IALs111 AIHlomy TrLSSt Thi.. day Ii? Ilfly njnniiiy nl Ilie SclKK)l. InclsJdtrKJ Ihose aclivilies are luiide(J by the Cl)anly. are delegaled io the Head Tilacher 114 ar11vil.5 a monitored by a Board ol Tfuslees. Indep¢ndent Examiner Twn RivFtrr% AcrDuntanc5 38 Eloi? WILk Ru+ Eion W Windsor l>eTk."IIiT SL4 6JL Approw@d by order of the l>)ard ol trusteès on behalf tsy. IilotlLoi and soned on rts Pw.?
Hertsmere Jewi h Prima S h ITrust istered number. 03323105 Re ort of the T stees for the Year Ended 31 Au ust 2025 A F Goldstein - Trustee
Inde ndent Examinerfs Re to the Trustees of Hertsmere Jewish Prima School Trusl Independent examinerfs report to the trustees of Hertsmere Jewish Primary School Trust ('the Company'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. Responsibilities and basis of report As the chanty's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounts of the Company are not qUired to be audited under Part 16 of the 2006 Act and are eligible for independent examinalion. I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('Ihe 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5} {b) of the 2011 Act. Independent examinèrfs statement I have completed my examination. l Gonfim Ihal no matters have come to my attention in connection with the examination giving me Cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records., or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is nol a matter considered as part of an independent examination., or the accounts have not been prepared in accordance with Ihe methods and pnnciples of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)). I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 4Q yiytE Delia Allott The Association of Chartered Certified Accountants Two Rivers Accountancy 38 Eton Wck Road Eton Wick Windsor Berkshire SL4 6JL Dale".
Hertsmere Jewish Prima School Trust statement of Financial Activities for the Year Ended 31 Au ust 2025 31.8.25 Total funds 31.8.24 Total funds Unrestricted Restricted funds fvnds Notes INCOME AND ENDOWMENTS FROM Donations and legaues 188,434 188,434 181,924 Investment income 4.282 4,282 4,572 Total 192,716 192,716 186,496 EXPENDITURE ON Charitable activities Advancement of education 273.847 273.847 264,908 Other 3.771 3,771 2,477 Total 277.618 277,618 267,385 NET INCOMEIIEXPENDITURE) (84.9021 (84.902) 180,889) RECONCILIATION OF FUNDS Total funds brought forward 2,422,465 62.214 2.484,679 2.565,568 TOTAL FUNDS CARRIED FORWARD 2.337,563 62,214 2,399,777 2,484,679
Hertsmere J wish Prima chool Trust istered number. 03323105 Balance Sheet 31Au ust 2025 31.8.25 Totsl funds 31.8.24 Total funds Unrestricted Restricted funds funds Notes FIXED ASSETS Tangible assets 2,154,920 2,154,920 2,234.793 CURRENT ASSETS Debtors Cash at bank 5,631 178,572 5,631 240,786 31,132 251,874 62,214 184,203 62,214 246.417 283,006 CREDITORS Amounts falling due within one year {1.5601 (1.560) 133,120) NET CURRENT ASSETS 182,643 62,214 244,857 249.886 TOTAL ASSETS LESS CURRENT LIABILITIES 2.337,563 62,214 2.399,777 2,484,679 NET ASSETS 2,337.563 62.214 2,399,777 2,484,679 FUNDS Unrestricted funds Reslricted funds 2.337,563 2,422,465 62.214 62.214 TOTAL FUNDS 2,399.777 2,484,679 The charilable company is entitled to exemption from audit under Section 477 of the Companies Acl 2006 for the year ended 31 August 2025. The members have nol required the company to oblain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (al ensuring that the chantable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and Ib) prepanng financial slatemenls which give a true and fair view of the state of affairs of the charitable company as al the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sedions 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 lating to financial statements, so far as applicable to the charitable company.
Hertsmere Jewsm Pnmary $CTrust Balgnce Sheel- contin 31 Augusl 202 These finanrJal stalernents have been prepared In accordanct wrth tre provisKsns apicab. 10 tharilab cnmpanEs subject lo the small companies fegitne an¢ial sialements were approvL* by the 8oard of Trusle8s authcmscd for issue on LOL and weTr signed on Ils behalf by" The fi A F G(Ad51ein - Tfuslee l Goklsiein - Tnjslcc Thc noles l¢ym part ol Ihese finanual statenienls P.y. 7
Hertsmer Jewish rima School Trust Notes to the Finan ial Statements for the Year Ended 31 Au ust 2025 ACCOUNTING POLICIES Basis of preparing the financial ststements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial stalemenls have been prepared under the historical cost convention. Income All in¢ome is recognised in the Statement of Financial Activrties once the Charity has enlillement to the funds, rt is probable Ihal the income will be received and the amount can be measured reliably. Expenditura Liabililies are recognised as expenditure as soon as there is a legal or constructive obligation committing the chanty to that expenditure, il is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendilure is accounted for on an accruals basis and has been classified under headings that aggregale all cost related lo the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to condrtions which have not been met al Ihe year end date are noted as a commitment but not accrued as expenditure. Grants made by the Charity to the School to support the costs the School incurs in respecl of religious and secular education are regarded as costs in fijrtherance of the Charity's ob5ects. Grants payable in both the current and preceding period late to paymenls to fund costs incurred by the School in connection with religious and secular education, the majority of which related to staff costs. Tangible fixed assets Depreciation is provided at the following annual rates in order to vffite off each asset over its estimaled useful lrfe. Freehold property Fixtures and fithngs in accordance with the property 200A on reducing balan Taxation The charity is exempt from corporation tax on rts charitable activities. Fund accounting Unrestricted funds can be used in accordan with the chantable objectives at the discretion of the trustees.
Hert mere Jewi h Prima S hool Trust Noles to the Financial Statements - continued for the Year Ended 31 Au ust 2025 ACCOUNTING POLICIES - continued Fund accounting Restricted funds can only be used for particular restricted purposes within Ihe objerts of the charily. Restrictions arise when specffied by the donor or when funds are raised for particular restricted Purposes. INVESTMENT INCOME 31.8.25 31.8.24 Deposit account interest 4.282 4,572 NET INCOMEIIEXPENDITURE) Net incomel(expenditure) is stated after chargingllcreditsng).. 31.8.25 31.8.24 Depreciation - owned assets 79,873 79,908 TRUSTEES, REMUNERATION AND BENEFITS There We no trustees, remuneration or other benefrts for the year ended 31 AugLJSt 2025 nor for the year ended 31 August 2024. Trustees, expenses There were no trustees. expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 181,924 181.924 Investment inwme 4.572 4,572 Totsl 186,496 186.496 EXPENDITURE ON Charitable activities Advancement of education 264,908 264.908 Other 2,477 2,477 Total 267,385 267,385
Hertsmere Jewish Prima School Trust Notes to the Financial Statements - continued forthe Year Ended 31 Au ust 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fvnds funds Total funds NET INCOMEI(EXPENDITURE) (80,889) {80.889) RECONCILIATION OF FUNDS Total fvnds brought fojward 2.503,354 62,214 2.565,568 TOTAL FUNDS CARRIED FORWARD 2,422.465 62,214 2.484,679 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Totals COST At 1 September 2024 and 31 Augusl 2025 3,986.536 122,714 4,109.250 DEPRECIATION At 1 September 2024 Charge for year 1.752.453 79,731 122.004 1,874,457 142 79,873 At 31 August 2025 1.832,184 122,146 1,954,330 NET BOOK VALUE Al 31 August 2025 2,154,352 568 2,154,920 At 31 August 2024 2,234,083 710 2,234,793 DEBTORS: AMOUNTS FALLING DUE THIN ONE YEAR 31.8.25 31.8.24 Other debtors 5,631 31,132
mere Jewish Prima Sch l Trust Notes to the Financial Statemen - continued for the Year Ended 31 Au ust 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 31.8.24 Accrued expenses 1.560 33,120 MOVEMENT IN FUNDS Net movement in funds At 31.8.25 At 1.9.24 Unrestricted funds General fund Designated 187.672 2,234.793 {5,029) 182,643 (79,8731 2.154,920 2,422.465 (84,902) 2.337,563 Restricted funds Future Development Fund 62.214 62.214 TOTAL FUNDS 2,484,679 (84,902) 2,399.777 Net movement in fvnds. included in the above are as follows: Incoming Resources Movement resourr£s expended in funds Unrestricted funds General fund Designated 192.716 (197,7451 {79,8731 15,029) {79,8731 192,716 (277,618) (84.902) TOTAL FUNDS 192.716 {277,618) 184,902)
Hertsmere Jewi h Prima School Trust Notes lo the Fin ncial Statements - continued for the Year Ended 31 Au ust 2025 MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 31.8.24 At 1.9.23 Unrestricted funds General fund Designated 188.653 2,314.701 (9811 187.872 {79,908} 2,234,793 2,503,354 (80,8891 2,422,465 Restricted funds Future Development Fund 62,214 62,214 TOTAL FUNDS 2,565,568 180,889) 2.484,679 Comparative net movement in fvnds. included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund Designated 186.496 1187,477) {79,908) 1981 } {79,908) 186.496 (267,3851 (80,889) TOTAL FUNDS 186.496 1267.385) {80,889) A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 31.8.25 At 1.9.23 Unrestricled funds General fvnd Designated 188,653 2,314.701 (6,0101 182.643 (159,781 } 2,154,920 2.503.354 (165.791) 2.337,563 Restricted funds Future Development Fund 62.214 62,214 TOTAL FUNDS 2.5.568 {185.7911 2,399,777
Hertsmere J h Prima S h ITrust Notes o the Financial Statements - continued for the Year Ended 31 Au ust 2025 MOVEMENT IN FUNDS - continued A currenl year 12 months and pnor year 12 months combined net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund Designated 379.212 (385,222) (6,010) {159,7811 (159,781) 379,212 1545,003) 1165.791) TOTAL FUNDS 379.212 (545,003) (165,791) The fixed assets have been deSnated as the Tnbst has granled the Hertsmere Jewish Primary School unrestricted use of the Pfoperty and assets for as long as the School is in operation in a¢cofdance with the Trust's objectives. The future development fund was raised in ants'cipation of the school being further developed and therefore could be used lo cover such items as physical building costs, legal and professional costs associated wilh planning for future development or fundraising specifically for futu development. 10. RELATED PARf( DISCLOSURES There We no related party transactions for the year ended 31 August 2025.