CHARITY REGISTrATION NUMBER: 1079196 Jewish Education and Publishing Trust Financial Statements 31 March 2024 G A HARRIS & CO LIMITED Chartered accountants & statutory auditor Brulimar House Jubllee Road, Middleton, Manchester England M24 2LX
Jewlsh Education and Publlshing Trust Flnanclal Statements Year ended 31 March 2024 Page Truste88' annual report Independent auditorfs report to the lber8 Statement of financial activitses Statement of financial position Statement of cash flows 10 Notes to the financial statements 11
Jewish Education and Publishlng Trust Tru8tee8' Annual Report Year ended 31 March 2024 The trustees psent ther rewl and the finanoal statements of ts ch*ity for the year ended 31 March 2024. R•lerenu and admlnl•tratlv• detall• Reg18tered charfty name Charfty rogl8tratlon number Jthmsh Education Publishww Tt 1079196 Prlnclpal offlce SUITE 30 15a Market Street Oakengates TELFORD TF2 6EL Simon BMd Jb Frerfeld Alexey Niz¢)vskry Audltor G A HARRIS & CO UMITED Chartered a?Untsnts & stslutory auditor 8rulimar House Jubilee Road. Mlddleton, Manchester England M24 2LX Structure• govenmnce and managthmnt Jewish Education and Publishing Trust is 8n unincorporated charity conslituted under a Deed of Declaration of Trust dated 9th January 2CMJO as amended on 16th October 2019. It is a registered chaiity th a charity number being 1079196 and was registered as a charity on 31 January 2000. Recruitinent and appointsnent of nthy trustees would tE in line with the Trust Deed and with the consent of the trustees. The uiteria set for the suitable candidate would be somemo wlK> is sensitive to the needs and demands of the organisation. There is no chlef executive officer. The day to day affairs are undertaken by Mr A Nizovskry on behalf of the trustees. All major decisions are taken collectively by the trustees and all the trustees give of their freety. The trustses are unpaid and detsils of any related paty transaclions a disclosed as applicable in the notes to the aCcnts. The arrangements for setting the pay of the charlty's employees are the sole domain of the trustees. There are no policies for the Induction or trainlng of new trustees.
Jewish Education and Publlshing Trust Tru8tsos' Annual Report(¢ondft Year ended 31 March 2024 ob1ocljv and a¢VIde The objects of the charfty are the relief of povety amongst persons in need and hardship in the Jewlsh communty; the advancement of education according to the beliefs and values of the orthodox Jewish faith and the advancement of the Jewish Lylhodox religion. Advancement of the Jewish religi and ltUre anwst Je In Russia and fomw Soviet states. During the seventy years of coMmlSt rule, all rdigion was effectively banned and, as a resu most of SOvt Jewry (numbering well over two million) have virtually no knowledge of their heritage. To deal with thls sttuation, a number of educational facilities were established in Moscow fvnded by donations raised in Stern Europe to enable a number of students to study Judaism. Since the war between Russla and Ukraine had started we have ceased all of our operations in Russia ana now coneentrate solely on furthering cullural and educational acttviiies for Russian speaking Jewry worldwkle. We supp(Kt Russian speaking Jewry wortdwide wth relief of poverty, books, Jewish material, cultural actsvitses withln fra[rork of Shulchan Oruth. We have estsblished Jewish cultural centres In Israel to assist Ukraintan and Russian war refugees, carried out some rescue tIvItieS In in Budapes(Hungary and Moldova,Kishinev to absorb Ukrainian refugees. The trustees confirm Ihat they have referred to the guidance contsined in the Chafity Commission's general guidance on public benefft and in particular to its supplementsry public benefit guidance on advancing educatlon when reviewing the charity's airns and objectives and in planning fvture athities and setting grant making pollcy for the yew. Grant making w>licy The charity has established its grant making poliw to achieve Its objects for the public benefL The charlty Inviles applications for funding through nIaing local philanthroplsts to contribute towards projects that tr*)th the trustees and the philanthropists feel are appropriate for the charities objects. The applicatton of the furKls by way of grants is to either ins11on$ or indivkluals and is almost always to Inststubons. The trustees consider they have met the publ benefft lest and ouulne these achievements below. The trustees mea8ure the success of xtrmeving the slated airrts ty Ihe number and value of grants paid out foreach obj'ects. The grants paid out in the year are detailed in the notes to the accounts and the trustees Cons they have met their aims successfrjlly this year. The trustees consider the shorter ierm aims to be similar to the longer temi aims and assess the athievement of the charity in the sam8 way. Achhvomènt8 and porfornianc• The charity received £2,597,460 In donations durrKJ the year. The charity paid out £2,709,124 ty way of grants and support costs. The grants have been categorised for ease of reference and a full list of grants is available upon a written request to the trustees. The trustees consider th1$ is line with SORP (FRS 102) paragraph 16.17 on the basis that the categories convey more meaningfvl informaticm to the ader of the accounts.
Jewish Educatlon and Publishing Trust Trustees. Annual Report {¢onO? Year onded 31 March 2024 Flnancial rnvlew The trustees feel that the year was an excellent one in tern of income from donations and grants paid out to the beneficiarles. The trustees are delighted to have made many valuable contributlons to the communty as a resull of these gains and donations and hope to be able to do so for many years to Trustees. respon6lbllltles statem The trustees a spOnSible for preparing the trustees, report and the financial statements in aordanCe with appllcable law and United l(mgdom Accounting Standards (United lfjngdom Generalty Accepted Accounting Praciice). The law applicable to charities In England and Wales requires the charity trustees to prepare financial ststements for each year whith give a Irue and fair view of the state of affairs of the charity and of the Incoming resources and application of resources, of the eharity for that period. In preparing these financial siatements. the trustees a required to: selert suitable accLwnting F#)licies and then ap them consistenty; observe the methods and prinejples in the applable CharlS SORP; make jUdgnts and accounting estimates that are reasonable and prndent state whether applicable UK Accounthg Standards have been fdknyed, subject to any material departures disclosed and explaned In the financial statements; prepare the financial statements on the going concern basis unless it Is Inapprowiate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disdose with reasonable accuracy at any the financial posftlon ofthe charity and enable them to ensure that the financial statements compty with the Charities Act 2011. the appllcable Charffjes (Aco)unts and Reports) Reguiaiions, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud arKI other irregularities. The trustees, annual report was appn)ved 11 September 2024 and signed on behalf of the board of trustees by: Ajex Trustee
Jewish Education and Publlshing Trust Independent Audltofs Report to the Membern of Jowl8h Educatlon and Publl8hlng Trust Year ended 31 March 2024 Oplnlon We have audited the financlal ststents of Jewish Education and Pubfishlng Trust (the 'charity') for the year ended 31 Marth 2024 which o)mprlse the statement of financial actNibes, ststement of finandal position, statement of cash fiows and the related notes, including a summary of significant accounting wlicies. The finanoal reporting framework that has been applied in their weparation Is appllcable law and United lfjngdom Accounting Standards, Including FRS 102 The Finanaal Reporting Stsndard applicable In the UK and Republic of Ireland (United Kj'ngdom Generalty Accepted Accounting Practice). In our opinion the finala1 statenxnts: give a true and f8ir view of the stste of the ch8rlty's affairs as at 31 March 2024 and of its incomlng resources and appltation of resources. indIng ts incoffe and eXpenditij, for the year then ended: have been propty preped in with United l(mgdom Generally Accepted {ntIng Pf&lice: have been pPared In aCC(Kdan the requirements of the Charltks Act 2011. Basls for oplnlon We conducted audit in accordan with International Standards on Auditing (UK) {ISAs {UK)) and appllcable law. Our responsibilib'es under those standards are further descrlbed in the audttorfs responsibilitses for the audit of the financial statements section of our repo We are independent of the chartty In accordance with the ethiczl requirements that are relevant to our audit of the financial statements In the UK including the FRC'S Ethlcal Stsndard, and we have fuffilled our other ethical responsiblllt6es In accordance Wlth these requirements. believe that the audlt evidence we have obtalned Is suffictent and appropriate to provide a basis for cur OniOn. Conelu•lons r•latlng to golng conc•rn In auditing the finandal statements, we have tsxluded that the trustees. use ofthe golng Concern basts of accounllng in the preparat of the finan¢lal st*ments is appropriate. Based on the th we have perfmed, we have not klentified any material uncertainties relating to events or ¢onditi"ons tha( individualy or collectivety, may cast snIficant doubt on the charity's ability to continue as a golng concern for a period of at least efve months from when the financial statements are authorised for issue. Our responsibilities and the responsibililies of the tsustees with respect to going concern are described In the relevant sections of thls rewL
Jewish Education and Publishing Trust Independent AudltoV8 Report to the Member8 of Jewlsh Education and Pub118hlng Tru8tlcoJrfthu Year endad 31 March 2024 Oth•r Intomiatlon The other inlomth comprises the information Induded in the annual repor( other than the finala1 statements and our auditorfs report thereon. The trustees are responsible for the other information. Our opinion on the financial ststements does not u)ver the other infomi"on and. except to the extent otheThYi explicity stated in our report we do not express IDrnI of assurance cortlusion thereon. In connection with our audit of the financfal statementy r reswnsibilty Is to read the other information and, In doing so, consider whether the ¢)ther infomRtion is materially Inconsistent with the financial statements or our kn<)wledge obtsined in the audlt or otheThvise appear8 to be materially misstated. If we identify such material inconsistencies or apparent material misststements, we are required to detemilne whether lhere Is a materid misstatement kn the financial statements or a materi81 misstatement of thè other infomwllon. If. based on the wort( we have perfonned, we conclude that there is a material misstatement ol this other informatlon, we are required to repcxt that facL have nothlng to rep in thls regard. Matters on whlch wa ar• rnqulr•d to rnwt by excèptlon In the Ilght of the kn¢edge and underslanding ofthe charity and its envwonment obtsird in the course of the audi( we have not Klentified rrraterlal misstatements in the trustees, rewL have nothing to rewt in respect of the folltrwing matters in relation to whi(* the Charitss kt 2011 requires us to report to you rf, in ow opinion: the infonrotion glven in the trustees, report is irKonsistent in materlal respect with the finarthl statets; or adequate accountlng r&ords have not been kept or the financial statements are not In agreerrtht wlth the accounting records and reiums; c we have not received al the inf0mtIon and explanations we require for our audlL Respon8lbllttles of tnmte A8 explained more fvlty In the trustees. resFISib1lItIe8 Statenn( the trustees are responsibl8 for the preparation of the financial ststements for being sats'sfied that they give a true and fair vivw, and for such internal control as the trustees detem)ine is necessary to enable the preparation of financial statements Ihat are free from matsfial nisstatemen( whèther due to trd or err. In preparlng the financial statements, the trustees are re¥A)nslble for assessing the chaiity's abilty to continue as a going concem, disclosing. as applicable, matters related to going concern arKI using the going concem basis of accounting unless the trustees eitrw intend to liquidate the tharity or to cease operatlons, or have no realistic aftemative but io do so.
Jewish Education and Publlshlng Trust Independent AudltoV8 Report to the Membern of Jew18h Education and Publishing Tru8t(¢ Year ended 31 March 2024 Audltorfs re8pon6lbllftl•8 for the audlt of th• flnanclal 8tatsm•nts Our objecfjves are to obtsln reasonable assurance about whether the financial statements as a vthole are free from material misstatemen( whether due to fraud or error, and to issue Sn auditorfs report that includes our opinion. Ressorble assurance is a high level of assurance, but is nol a guarantee that an audit conducted in accordance with ISAS (UK) will ayS detect a material misstatewnt when it exists. Misstatements can arise from fraud or error and are consldered material rf, individually or in the aggregate, they could reasonably be expected to Influence the economic decistons of users taken on the b8sls of these financlal stalerronts. Irregularities, Induding fraud, are instances of non-comlanCe with laws and regulations. We design proCedUS In line with our responsibilitses, oullined above, to deted matertal misststements in respect of Irregula1es. including fraud. The extent to ch our woceduRs ee capable of detecting regularllles, indudirKJ fraud is detaled below: We obtsined an understandlng of the legal and regulry framework that the J6wish Education and Publishing Trust operates In, and identified the key laws and regulations that had a direct effect on the determination of material anv)unts and disdosures in the financial statements. As part of an audit in accordance with ISAS (UK), we 8xercise wofesslonal Judgrrent and malntain professional swcism thrghout the audit also: Identy and assess the risks of makrial misstatement of the financial statements, whether due to fraud or error, design and perfomi audit procedures pCSIve to those risks, and obtain audit eviden that is sufficient and apwopriate to provide a basis for our opinion. The rask of not detecting a material misstatement resulting fr fraud Is higher than for one resulting from error, as fraud Involve llUSIon, trgery. Intentional omissions, mispreSentatiOns, or the oveIde of Internal control. Obtain an understsndlrKJ of inlernal control rnvant to the audtt In order to deslgn audit procedures that are appropriate in clrcurnstances, but not for the purpose of expressing an opinlon on the effectiveness of the internal control. Evaluate the appropriateness of accounting policles used and ts reawnableness of accoting estirrteS and lated disclosuS made by the trustees. Condude on the appropriateness of the trustees, use of the going concern basis of accountlng and, based on the audit evidence obtsined, whether a matertal uncertainty exists related to events or ¢ondilions that may cast nInt doubt on the charity's abilty lo ntinue as a going concem. If we condude that a material uncertainty exists, we are requed to draw attention in our audttorfs rewt to the related disdosures in the financial statements or, rf such disclosu$ are inadequate. to modrfy our opinion. Our condusions are based on the audit evklence obtained up to the date of our audi8 reporL However, future events or conditions may cause the charity to cease to conllnue 88 a going concem. Evaluate the overall presantation, StruGre and content of Ihe financial staterrnts, Induding the disdosures. and whetherlhe financlal statements tepresent the undetying transactions and events in a manner thal achieve8 fair presentation.
Jewish Educatlon and Publishing Trust Independent Audltorf8 Report to the Member3 of Jewlsh Education and Pub118hing Trust (conllnwd) Year endod 31 March 2024 We cA)mmunicate with those charged with governance regarding, armng oiher matters, the planned scope and timing of the audit and slgrmficant audil fiThlings, kncluding any signlficant defid6ncies in Internal control that we idenbfy duriNJ our audiL Ilsè of our r•port This report is made solety to Ihe charitys nmberS, as a body, In aCCdan wilh section 144 of the Charities Act 2011 and regulations made under section 154 of that Act Our audit work has been undertaken so that we might slate to the charity's membern those matters we are required to State to them in an auditors report and for no other purpose. To the fullest extent pennitted by law, we do not accept or assume respmsibilty to anyone other than the charity and the chartys members as a body, for our audit worK for this repo¢ or for the opinions we have fomied. Gary Harris (Senior Statutory Audltor) For and on behaff of G A HARRIS & CO LIMITED Chartered accountsnts & stattitory auditor Brulimar House Jubilee Road, Middleton, Manchester England M24 2LX 11 September 2024
Jewlsh Educatlon and Publishlng Trust Statsment of Financlal Athltios Year ended 31 March 2024 2024 2023 funds Total funds Total fijnds Incom• and ondowmonts Don8nS and legacies Total Incom• 2,597,460 2.597,460 2,597,460 2,597.460 1.764,633 1.764,633 Expendlture Expenditure on charitable aclfvthes Total expendltur• 5,6 2,709,124 2,709,124 2,709,124 2,709,124 1,594,544 1,594,544 lexpendltur•ylncom• and not movement In fundo (111,664) {111,664) 170,089 Re¢¢)n¢lllatlon of fund8 Totsl funds brought forward Total funds carrled loard 249,093 137,429 249,093 79,004 249,093 137.429 The statement of finanaal adlvities indudes al gains and losses recognised in the year. All InCOff and expenditure derive from continuing activities. Th• notss on pAge$ 11 to 16 forni part of th•8• bknIla1 stat•m•nts.
Jewlsh Education and Publishing Trust Statsment of Flnanelal Position 31 March 2024 2024 2023 Current assets Cash at bank and In hand 139,929 251,593 Creditorn: amounts falllng due withiTr on¢ year Net curr•nt a88ets Total assets less Current Ilabilitle8 2,500 137,429 2,500 249,093 249,093 137,429 Fund8 of the charity Unrestricted fund8 137.429 249,093 249.093 Total charfty fund$ 10 137.429 These financial statements were apwoved by the board (rf trustees and authorised for issue on 11 Seplember 2Wand are syned on behalf of the board ty: Trustee n¢kn on pag•• 11 to IS forni part of Ilw fln*Klal 8tat•ment
Jewlsh Educatlon and Publishlng Trust Statement of Cash Flows Year ended 31 March 2024 2024 2023 Ca8h IIow8 from operatlng activitl•B Net (expenditureyincome Cash generated from operations Net cash (used inyfrom operating (111,664) (111.664) (111,664) 170,089 170,089 170,089 Net (decr&g88)fincrease In cash and cash equlvalents Cash and cash equlvalonts at boginnlng of year Cash and cash 6qulval•nts at ènd of year <111,664) 251,593 139,929 170,089 81,504 251,593 Th• note• on pages 1110 15 forni part d the•• flnandal •tat•monts. 10
Jewlsh Educatlon and Publishlng Trust Notes to the Financlal Statsments Year endod 31 March 2024 General Inforniatlon The charity is a public benefft entity and a registered charity In England and Wales and is unincorporated. The address of the principal offKe is SUITE 30, 15a Mathet Street, Oakengatss, TELFORD, TF2 6EL. Statement of compllance These finandal ststements have been prepared in con4)liance with FRS 102, The Financial Reporting Stsndard applicabl8 in the UK and Republic of Ireland,, the Slatement 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 102) (Charities SORP (FRS 102)) and the Charities Act 2011. l Accountlng pollcle• Ba818 of preparatk The financial statements have been Fyepared on the historical cost basis, as modified by the revaluation of certain financial assets and Ilabilittes and investment properties measured at falr value through Income or eXpeTrJitU. The financial statements are prepared In stwling, which ts the fundional currency of the entity. Golng concern There are no material uncertainties about the chaiitys ability to contlnue. Judgements and kny 8ourcM of osllmatlon uncortalnty The preparation of the financial StateThnts dld noi require management to make judgements. estimates or assumptions that affect the aThJunts pted. Fund accountlng Unrestrtcted funds are available for use at the discretN)n of the truste8S to furttw any ol the charity's purposes. Designated funds are uffestricted funds eannthed by the trustees for partilar future wdect or commitinenL Restricted fvnds are subjected to restrictlS on their expenditure dedared by the donor or through the temis of an appeal and fall Into one of tsvo SulaSses. reslricted income funds or endowment funds. 11
Jewish Education and Publlshlng Trust Nots8 to the Flnanelal Statements (¢onth14Md) Year endod 31 March 2024 A¢¢ounllng pollcl•• (¢MOnu•dJ In¢omlng r•8ourc68 All Incoming resources a inthded in the statent of financial activities when entitlement has passed to the charity; it is probable thal the economic beneffts associated with the transaction will flow to the charity and the amount can be reliably nasUred. The following Spea polldes se applied to partIlar categories of income: income from donations or grants is r8COgnised when there is evidence of entiuement to the giQ recelpt is probable and ts amunt can be measured reliably. legacy Income is rwn18ed when receipt Is probable and entitlement is establlshad. Inco from dated goods 18 measured at the frair value of the p)ds unless thls is impractical to measure reliably, in which case the value Is derived from the cost to the donor or the estimated resale value. Donated facilibes aNJ servlces are recognised in the accounts when received rf the value can be reliabty ffaswed. No amounts are induded for the contribution of general volunteer income from contracts for the suppty of services is recognised with the delivery of the Intracted serylce. Thls is dassified as unrestrthd funds unless there Is a contractual requirement for it to be spent on a parbcular purpose and retumed if unspen( in which case ft may be regarded as restricted. Re8our¢•s expend•d Expenditure is recognis&J on an accrnals basis as a lthility is Incurred. Expenditure Irdudes any VAT which cannot be fulty reCoved, Is classified under headings of the statement off#)ancial activities to which it relates: expenditure on raising funds indudes the costs of al fvndraising actlvlbes, events, non- charitable trading activities. and the sale of donated goods. experKliture on ¢harftable athtliès irKludes all (x)sts Inrred ty a tharity in undertaking activities that fijrther Its charitable aims for the benefil of its beneficiaries, including those support costs and ojsts roting to the goveman¢e of the charity apportioned to charltable activities. otherexpenditure indudes all expenditu that is neither related to raising fvnds for the charity nor part of its expendIre on tharitabh acvities. All costs are allocated to exFendire CategOrS reflectlw the use of the resource. Direct costs attributsble to a singk activty are allocated directty to that activity. Shared costs are apportloned belween the activities they contribute to on a reasonable, Nlstifiable aKI nsistent basis. Flnanclal Instsvments A financlal asset or a finan(xal liabli ty is recognised only when the charity becomes a paty to the contractual wovisions of Ihe irtstrumenL Basic finandal instruments are iimtialty recognised at the anNxAnt receNable or payable including any related transaclion costs. 12
Jewlsh Educatlon and Publlshlng Trust Nots8 to the Flnanclal Statements Year ended 31 March 2024 Ac¢ountlng polkles (withu•O Flnanclal Instrum¢nts (¢ondnu Current as8ets and current abilItieS subsequently measured at the cash or other ¢onsideration to be paid ¢x received and not discounted. Debt instruments are subsequenty measured at amortised cost Where invesbnenls In shares are publicty traded or their fair value Gan other4vise be aSured reliabty, the investsnent is subsequently measured at fair value with changes in fair value recognised in income and expendtlure. All other suth investments are subsequentjy measured at cost less impalmL Other financial Instruments, incli¥Jing ¢j1¥alive8, are inilialty recognised at falr value. unless payment for an asset is deferred Lwond normal business terms or financed at a rdte of interesl that is not a market rate, In which case the 88set Is measured at the presenl value of the future PayThnts discounted * a market rate of interest fix a similar debt uistrumenL Otherfinancial instruments are subwuenty eaSured at fair value. with any changes recognised in ts statement of financial activrties, wilh the exceptFon of hedging InStruEntS in a designated hedging relationship. Flnandal assets that are measured at cost or amortised cost are reviewed for objective evidence of impaimwit at the end of each reporting date. If there Is objeclive evidenc• of impairnnt. an impairment loss is recognised under the appropriate heading in the statement of financial activities In whlth the Inlb'ai gain was recognised. For all equty instruments regardless of slgnlficance, and other financial assets that are indNldually slgnlfican( these are assessed individually for impainnenL Other financial assets are either a&8essed individually or grouped on the basis of slmilar ¢xedit rlsk Characteristics. Any reversals of Impalmnt are recA)gnised Immediately, to the extent that the versal does not result In a carrying arrrf)unt of the financial asset that exceeds what the Carrying amount would have been had the impaimient not prevvjusty been recognised. Donat10 and l¢ga¢le8 Unrestricted Total Fund8 Unrestricted Total Funds Funds 2024 FurKIs 2023 Donaiions t)onatlons type 1 2,597,460 2,597,460 1,7S4,633 1,764.633 Expendliure on charltable aclfvllles by fund type UnTrstricted Total Funds Unrestn'¢ted Total Funds Funds 2024 Funds 2023 Charltsb16 grants Support costs 2.660.380 2.660.380 48.744 48,744 2,709,124 1,551,447 1,551,447 43,097 43,097 1,594,544 1,594,544 2.709,124 13
Jewish Education and Publlshlng Trust Nots8 to tho Flnanclal Statoments (¢o•rfknu•¢ Year ended 31 March 2024 Exp•ndltur• on ¢harftabh actlvttles by a¢tlvlty ty Activtlies undertaken directy Support Total funds Total fund costs 2024 2023 Charitsble grants Govemance costs 2.660,380 10,480 38.264 48,744 2,670,860 38.264 2,709,124 1,563,163 31,381 1,594.544 2,660,380 Audttor• r•mun•r•tlon 2024 2023 Fees payable for the audit of the financial statements 2.500 2,500 Tntee remunevatlon and expenM8 No remuneration or other teneffts from employment wilh the chaiity or a related entity were received or expenses reimbursed by the trustees. Credltors: amounts falllng wlthln one year 2024 2023 Trade creditors 2,500 2,500 10. Anatysls of charltabh funds UnreStrIc funds At 31 Mah 20 1 Wil 2023 Incom8 Expanditure General funds 249,093 2,597,460 (2,709.124) 137,429 31 Mwch 20 23 1 April 2022 Incon Expenditure General funds 79,004 1,764.633 (1,594,544) 249.093 14
Jewlsh Educatlon and Publishing Trust Notes to the Financial Statements {coniinu•oy Year ended 31 March 2024 11. Analy818 of net assets fund8 Unrestricted Total Fund8 Funds 2024 Current assets Creditors less than 1 y&v Net usets 139,929 {2,500) 137,429 139.929 {2.500) 137,429 Unrestricted Total Funds Funds 2023 Current assets Creditors18ss than 1 year 251,593 (2,500) 249,093 251.593 (2,500) 249,093 15