CHARITY REGISTRATION NUMBER: 1065748
The Bury and Whitefield Jewish Primary School
Unaudited Financial Statements
31 August 2024
G A HARRIS & CO LIMITED
Chartered accountants
Brulimar House
Jubilee Road,
Middleton,
Manchester
England
M24 2LX

The Bury and Whitefield Jewish Primary School
Financial Statements
Year ended 31 August 2024
Page
Trustees, annual report
Independent examineff s report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

The Bury and Whitefield Jewish Primary School
Truslees, Annual ReDOrt
Year ended 31 August 2024
The trustees pr8S8nl their report and the unaudiled financial slatements of the charity for the year
ended 31 Augusi 2024.
Reference and admlnlstrallve detalls
Regi￿ered ¢harily name
The Bury and Whitelield Jewish Primary School
Charlty registrallon number
1065748
Principal office
26 Old Hall Road
Sallord
M7 ÉkJH
The trustees
Rabbi Anthony Jalfe
Rabbi David Jaffe
Independent examiner
Stacey Whiting, FCCA
Brulimar House
Jubilee Road.
Middleton,
Manchesler
England
M24 2LX
Struclure, governance and management
The Bury and Whitefield Jewish Primary School was established wilh a declaraiion ol trust dated 151h
October 1997.
The trustees are Rabbi David Jaffe and Rabbi Anthony Jaffe.
The day to day affairs of the Jewish studies ar8 undertaken by Mrs Louise Lewls on behalf of Ihe
trustees.
Objectives and activitiès
The school is located in the Bury and Whltefield area of grealer Manchester. The primary oblective is
to advance the education and training of young people in accordance with the principles of the Jewish
orthodox faith.ln particular but not exclustvely the provision ol a school for children up lo the age of 11.
Achlevements and performance
There was no material fundraising costs during ihe year.
There was an overall surplus of resources lor the year amounting to £82,262

The Bury and Whitefield Jewish Primary School
Trustees. Annual Report (continu
Year ended 31 August 2084
Financial review
The trustees consider the financial perf0m￿ne£ by th8 charity during the year to have been satisfactory.
The trustees, annual ￿port was approved on 9 June 2025 and Sign￿ on behalfof Ihe board of trustees
by:
Rabbi Anthon
Trustee

The Bury and Whilefield Jewish Primary School
Independent Examiner's Report to Ihe Truslees of The Bury and Whltelleld
Jewish Primary School
Year ended 31 August 2024
I report to the Iruslees on my examination ol Ihe financial statements of The Bury and Whitefield
Jewish Primary School I'th8 charily'l for the y8ar ended 31 August 2024.
Responslbllltles and basls of report
As the trustees ol the charity you are responsible lor the preparation of the linancial statements in
accordanc8 Wlth th8 requirements of the Charities Act 2011 I'the Act'i.
I report in respect of my examination of the charity's linancial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charity Commission under section 145151(bl of the Act.
Independent examlner's statement
Since the charity's gross income exceeded £250,000 your exarlliner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualrfied to undertake the examination
because l am a rnember of the Associalion of Chartered Certified Accountants, which is one of the
listed bodies.
I have completed my examination. I confirm that no material matters have corne to My attention in
connection with the examination giving me cause to believe that in any material respecl.,
accounling records were not kept in respect of the charity as required by section 130 01 the
Act., or
the financial statements do nol accord with thos8 records. or
Ihe financial statement5 do not comply with the applicable requirements concerning the
form and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and fair, view which is not a
matter consider8d as part of an independent examination.
I have no concerns 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.
Stacey Whiling, FCCA
Independenl Examiner
Brulimar House
Jubilee Road.
Middleton,
Manchester
England
M24 2LX

The Bury and Whitefield Jewish Primary School
Statement of Financial Activities
Year ended 31 August 2024
2024
Unrestricted
fijnds Total funds Total funds
2023
Note
Income an(1 endowments
Charitable activities
292,179
292,179
176.951
Total income
292,179
292,179
176,951
Expenditure
Expenditure on charitable activities
Total Èxpendlture
209,917
209.917
209,917
209.917
265,661
265.661
Net Incomel(expendlturel and net movement In funds
82,262
82,262
188,7101
Reconciliation of funds
Tclal funds brought forward
Total funds carried foN4ard
(126,851)
(126.851)
{44,589)
(38,141)
(126,851)
(44.589)
The statement tsf financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 6 10 11 form part of these financial gtatements.

The Bury and Whitefield Jewish Primary School
Statsment of Financial Position
31 August 2024
2024
2023
Ffxed assets
Tangible f￿ed assets
30,000
Currnnt a88ets
Debtors
Cash at bank and in hand
10
3,250
32,969
36,219
17,535
17.535
Creditorn: amounts falling du8 wlthln one year
Net current Ilabllltles
11
32.425
46,138
14.8go
9,919
Total a$$gts kss current liabilitSes
{14,890)
20,081
Crnditor8: amounts falling duo after rnore than one year
Net Ilabilities
12
29,699
146,932
{44,589} {126,851)
Fund$ of the Chaiity
Unrestricted funds
(44,589) (126.851)
{44,589) {126,851}
Total charfty funds
14
These financial ststements were approved by the board of trustees and authorised for issue on 9 June
2025, and are signed on behalf of the board by..
Rabbi Anthony Ja
Trustee
The notss on pages 6 to 11 fomi part of Ihese finoncial glateménts.

The Bury and Whitefield Jewish Primary School
Notes to the Financial Statements
Year ended 31 August 2024
General information
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal office is 26 OLD HALL ROAD, SALFORD, M7 4JH.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accDunts in accordance with the
Financial Reporting Standard applicable in the U K and Republic of Ireland IFRS 102) (Charities
SORP (FRS 1021) and the Charities Act 2011.
Accountlng policies
Basls of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties me8sured at fair
value through income or expendilure.
The financial ststements are prepared in sterling, which is the fiJnctional currency of the entity.
Going concern
There are no matérial uncertainties about the Gharity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements did not require management to make judgements,
estimates or assumptions that affect the amounts reported besides the depreciation on fixed
assets.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's Purposes.
Designated funds are unrestricted fijnds earmarked by the tTUStees for particular future project or
commitment.
Restricted funds are subjected to restriclions on their expenditure declared by the donor or through
the terms ofan appeal, and fall into one oftwo sub-classes- restricted income funds or endowment
funds.

The Bury and Whitefield Jewish Primary School
Notes to the Financial Statements (continuedl
Year ended 31 August 2024
Accounting policies (contlnued)
Incoming resources
All incoming resources are included in the statemènt of financial activities when entillement has
passed to the charity- it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied lo particular categories of income.,
income from donations or grants is recognised when there is evidence of ents'tlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised ￿en receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless thls is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimaled resale value. Donated facilities and services are reccgnised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the Supply of services is recognised with the delivery of the
¢ontracted Service. This is classified as unrestricted funds unless Ihere is a contractual
requiretnent for il to be spent on a particular purpose and returned if unspent, in which case
tt may be regarded as restsicted.
Resources expended
Expenditure is recogni5ed on an accruals basis 35 a liability is incurred. Expenditure includes any
VAT which cannol be fully recovered, and 15 classified under headings of the ststemeni of financial
activities to which it relates=
expenditure on raising funds includes the costs of all fundraising activities, events, non-
chantable trading activities, and the sale of donated goods.
expenditure on charitable aclivilies includes all costs incurred by a charity in undertaklng
activities Ihat further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are alloc2ted to expenditure categories refiecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribule to on a reasonable, juslifiable and consistent basis.
Tangible assots
Tangible assets are initl8lly recorded at cosl, and subsequently stated at C05t less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impaimient losses.

The Bury and Whitefield Jewish Primary School
Notes to the Financial Statements fcontlnued)
Year ended 31 August 2024
Accounting policies (Gontinued)
Tangible assets (contlnuerfl
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recogni5ed in other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and10s5es on Ihe statement of financial activities.
Impaimient of fixed assets
A review for indicators of impainnent is Ca￿led out al each reporting date, with the recoverable
amount beins estirnated where such indicators exist. Where the carrying value exceeds the
reccverable amount, the assel is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the reccverable amount
of an individual asset, an estimate is made ofthe recoverable amount of Ihe cash-generating unit
to which the asset belongs. The cash-generaling unit is the smallest identifiable group of assets
Ihal includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impairment testing of goodwill, the goodwill 8cquired in a business combination is. from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assels or liabilities of the charily
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
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.
Debt instruments are subsequently measured at amortised cost
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably. the investmènt is subsequently measured at fair value with changès in fair value
re¢ogni5ed in income and expenditure. All other such investments are subsequently measured at
cost less impaimient.
Other finanual instruments, including derivatives, are initialty reGognised al fair value, unless
payment for an asset is deferred beyond normal business lerms or financed at a rate of interest
that is not a market rate, in which case the 8sset Is measured at the present value of the future
payments discounted at a mart(et rate of interest for a similar debt instrument.
otherfinaneial instruments are subsequently measured at fair value, with any changes recognisèd
in the statement of financial aclivilies, with the exception of hedging instruments in a designated
hedging relationship.

The Bury and Whitefield Jewish Primary School
Notes to the Flnanclal Statements fcontlnuedl
Year ended 31 August 2024
Accountlng pollcles (¢ontlnued)
Financial instruments (continuerf)
Financial assets that are measured al cost or amortised cost are reviewed for objective evidence
of impairment at the end Df each reporting dste. If there is obieth.ve evidence of impairment. an
irnpaimient loss is recognised under the appropriate heading in the statement Of financial activities
in which the initial gain was recognised.
For 311 equity instruments regardless of significance, and Other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impaimient are recognised immediately, to the extent thal the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contrlbutlon plans
Contributions to defined contribution plans are recognised as an expense in the period in Mthich
the related service is provided. Prepaid contrtbutions are recognised as an asset lo the extent thal
the prepaymenl will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwnding of the discount is recognised as an expense in the
period in which il arises.
Charltable activities
Unreslricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Creche l Nursery
Voluntary contributions
Grants l Donations
Fundraising campaign
67,203
16.139
83,609
10,000
67,203
16,139
83,609
10,000
23,027
188,983
80,169
292,17g
23,027
188.983
80,169
2g2,179
176.951
176,951
Expendlture on Gharftable aGtivitie¥ by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Operating costs
209,917
209,917
26S,661
265,661

The Bury and Whitefield Jewish Primary School
Notes to the Financial Statements lcontlnued)
Year ended 31 August 2024
Expenditure on charitable activities by activlty type
Activities
undertaken Total funds
directly
2024
Total fund
2023
Operating costs
209,917
209,917
265,661
Stsff costs
The total staff costs and employee benefits for the reporting pertod are analysed as follows,.
2024
2023
Wages and salaries
Employer Gontributions to pension plans
116,004
1,431
168,573
117,435
168,573
The average head Gounl of employees during the year was 12 (2023.. 16).
No employee received employee benefits of more than £60,000 during Ihe year (2023.. Nil).
Trustee remuneratlon and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
Tangible fixed assets
Plant and
machinery
Cost
At 1 September 2023
Disposals
At 31 August 2024
Depreciation
At 1 Sèptember 2023 and 31 August 2024
Carylng amount
At 31 August 2024
At 31 August 2023
30,000
(30,0001
30,000
10. Debtors
2024
2023
Trade debtors
Other debtors
2,500
750
3,250
10

The Bury and Whitefield Jewish Primary School
Notes to the Financial Statements (conlipued)
Year ended 31 August 2024
11. Creditors: amounts falling due within one year
2024
2023
Other creditors
32,425
46,138
12. Creditors: amounts falling due after more than one year
2024
2023
Other creditors
29,699
146,932
13. Penslons and other post retirement benefits
Deflned Contrlbutlon plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £1,431 {2023: £Nill.
14. Analysls of charltable funds
Unrestrlcted funds
At
1 Seplember
2023
At
31 August 2
024
Income Expenditure
General funds
(126,851)
292,179
(209.917)
(44,589)
At
1 September
2022
At
31 August 20
23
Income Expenditure
General funds
(38,141)
176,951
{265,661)
(126,851)
11