Company registration number 03952150 (England and Wales) Charity registration number 1082137 (England and Wales)
ROSH PINAH JEWISH PRIMARY SCHOOL TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees N D Boonin B Kaplan S R Hunt N Kramer A Myers A Simble R S Somerston (Appointed 12 June 2025) S Mordecai (Appointed 12 June 2025) D A Menashy (Appointed 12 June 2025) Country of incorporation United Kingdom 03952150 (England and Wales) Charity registration England and Wales 1082137 Registered office Glengall Road Edgware Middlesex HA8 8TE Independent examiner Jeffrey Zinkin FCA F M C B Chartered Accountants Hathaway House Popes Drive Finchley London N3 1QF Bankers HSBC Bank PLC 101 - 103 Station Road Edgware Middlesex HA8 7JJ Royal Bank of Scotland PLC 19 - 21 Clarendon Road Watford Hertfordshire WD1 1HD National Westminster PLC 72 - 74 High Street Watford Hertfordshire WD17 2GZ
ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
CONTENTS
| Page | |
|---|---|
| Trustee's report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Statement of cash flows | 6 |
| Notes to the financial statements | 7 - 14 |
ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
TRUSTEE'S REPORT (INCLUDING DIRECTOR'S REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 AUGUST 2025
The trustees who are also the directors of the Charity for the purposes of the Companies Act, present their annual report and financial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the company's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting 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 102)" (effective 1 January 2019).
This report also represents the directors' report as required by S417 of the Companies Act 2006.
Objectives and activities
The objects of the Charity are to advance the education and development of pupils at Rosh Pinah Jewish Primary School with particular regard to the advancement of the education of such pupils in the Jewish religion and Jewish faith.
Rosh Pinah is a United Synagogue Jewish Day School. The religious character of the School is that of Modern Orthodox Judaism. It is a voluntary aided school with pupils from a wide range of religious and socio-economic backgrounds. They are an inclusive school, catering to the needs of all pupils. Jewish Education underpins all that is taught. The school imbues pupils with a love of Jewish life, study skills which enhance all their learning, respect for others and a love of Israel. The school has specialist teachers and teaching assistants for Jewish studies and timetables dedicated lessons for this. There is a broad Jewish studies curriculum covering text based Torah study, weekly Torah portion lessons, general knowledge and Hebrew Reading. The school has daily prayers, regular religious assemblies and celebrations of festivals to which parents and members of the wider community are invited.
Public benefit
In accordance with Section 17 of the Charities Act 2011, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit and in particular to continue maintaining its principal objects for the advancement of education and development of pupils at Rosh Pinah Jewish Primary School, with particular focus on the Jewish religion and faith.
Activities
The Charity raises funds and receives contributions by way of subscriptions and donations. The trustees are empowered to act as they see best for the furtherance of the Charity's objects.
Strategic report
The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.
Achievements and performance
Significant activities and achievements against objectives
The Trustees consider that the achievements of the principal objects have been met and continue to support improvement in performance and overall standards.
Financial review
The trustees consider that the reserves are sufficient to support the maintenance of current resources.
Reserves policy
The reserves are set out in the Balance Sheet and accompanying notes. The Trustees regularly review the level of cash reserves maintained. In addition, the Trust holds funds for restricted purposes in separately designated funds as shown in note 15. The accounts for the period are set out in the attached documents. The statement of Financial Activities is set out on page 4 and shows a net surplus movement in total funds of £63,795 (2024: £33,784 surplus) and our funds stand at £416,938 (2024: £353,143) in total. The restricted funds are shown in note 13. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
TRUSTEE'S REPORT (INCLUDING DIRECTOR'S REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Investment policy
Under the Memorandum & Articles of Association, the charity has the power to make any investment which the Trustees see fit. Aside from retaining sufficient funds to meet the reserves policy, there are some funds for longer term investments. The Trustees have therefore decided to place the amounts available in interest bearing accounts with their bankers. The returns are considered acceptable bearing in mind current interest rate levels and practical alternatives.
The trustees have a duty to identify and review the risks to which the company is exposed and are satisfied that appropriate controls are in place to provide reasonable assurance against fraud and error.
Plans for future periods
The Trustees will maintain and support the existing principal objects of the Trust.
Structure, governance and management
Rosh Pinah Jewish Primary School Trust is a company limited by guarantee governed by its Memorandum and Articles of Association dated 21st March 2000 amended by special resolution dated 28th May 2006.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
N D Boonin
B Kaplan S R Hunt N Kramer A Myers A Simble R S Somerston (Appointed 12 June 2025) S Mordecai (Appointed 12 June 2025) D A Menashy (Appointed 12 June 2025)
Recruitment and appointment of trustees
Trustees are appointed each year at the Annual General Meeting of the company and the first meeting of the Board is called shortly thereafter at which Trustees receive specific responsibilities and appropriate induction and training. The Board meets at least once per school term to discuss the furtherance of the Charity's objects.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
Qualifying third party indemnity provisions
The company has taken out third party indemnity insurance on behalf of its directors.
The trustee's report, including the strategic report, was approved by the Board of Trustees.
R S Somerston
D A Menashy
18 May 2026
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
I report to the trustees on my examination of the financial statements of Rosh Pinah Jewish Primary School Trust (the charity) for the year ended 31 August 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
Jeffrey Zinkin FCA
F M C B Chartered Accountants Hathaway House Popes Drive Finchley London N3 1QF 19 May 2026
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 512,633 47,776 Investments 4 5,057 190 Total income 517,690 47,966 Expenditure on: Charitable activities Charitable activities 5 455,942 45,919 Total expenditure 455,942 45,919 Net income 61,748 2,047 Transfers between funds (3,309) 3,309 Net movement in funds 7 58,439 5,356 Reconciliation of funds: Fund balances at 1 September 2024 199,168 153,975 Fund balances at 31 August 2025 257,607 159,331 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 560,409 435,720 110,644 5,247 5,059 308 565,656 440,779 110,952 501,861 385,051 132,896 501,861 385,051 132,896 63,795 55,728 (21,944) - (4,511) 4,511 63,795 51,217 (17,433) 353,143 147,951 171,408 416,938 199,168 153,975 |
Total 2024 £ 546,364 5,367 |
|---|---|---|
| 551,731 517,947 |
||
| 517,947 | ||
| 33,784 - |
||
| 33,784 319,359 |
||
| 353,143 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
BALANCE SHEET
AS AT 31 AUGUST 2025
| 2025 Notes £ Current assets Debtors 11 14,470 Cash at bank and in hand 537,100 551,570 Creditors: amounts falling due within one year 12 (134,632) Net current assets Net assets excluding pension liability The funds of the charity Restricted income funds 13 Unrestricted funds |
2024 £ £ 20,293 441,228 461,521 (108,378) 416,938 416,938 159,331 257,607 416,938 |
£ 353,143 |
|---|---|---|
| 353,143 | ||
| 153,975 199,168 |
||
| 353,143 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 18 May 2026
R S Somerston D A Menashy
Company registration number 03952150 (England and Wales)
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2025
| Notes Cash flows from operating activities Cash generated from/(absorbed by) operations 17 Investing activities Investment income received Net cash generated from investing activities Net cash generated from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year |
2025 £ 5,247 |
£ 90,625 5,247 - 95,872 441,228 537,100 |
2024 £ 5,367 |
£ (47,534) 5,367 - (42,167) 483,395 441,228 |
|---|---|---|---|---|
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
Charity information
Rosh Pinah Jewish Primary School Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Glengall Road, Edgware, Middlesex, HA8 8TE.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting 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 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 250 - Grants 82,749 47,776 Membership fees 429,634 - 512,633 47,776 Income from investments Unrestricted Restricted funds funds 2025 2025 £ £ Interest receivable 5,057 190 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 250 2,100 - 130,525 82,432 110,644 429,634 351,188 - 560,409 435,720 110,644 Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 5,247 5,059 308 |
Total 2024 £ 2,100 193,076 351,188 |
|---|---|---|
| 546,364 | ||
| Total 2024 £ 5,367 |
4 Income from investments
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
5 Expenditure on charitable activities
| Charitable | Charitable | ||
|---|---|---|---|
| activities | activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Staff costs | 70,367 | 209,707 | |
| Professional and educational resources | 235,772 | 34,794 | |
| Premises costs | 110,025 | 92,409 | |
| Building refurbishments | 34,247 | 132,889 | |
| Caretaker Building Repairs | - | 1,299 | |
| Bank charges | 2,446 | 1,500 | |
| Legal & Professional | 11,666 | 1,500 | |
| 464,523 | 474,098 | ||
| Share of support and governance costs (see note 6) | |||
| Support | 33,679 | 40,916 | |
| Governance | 3,659 | 2,933 | |
| 501,861 | 517,947 | ||
| Analysis by fund | |||
| Unrestricted funds | 455,942 | 385,051 | |
| Restricted funds | 45,919 | 132,896 | |
| 501,861 | 517,947 | ||
| 6 | Support costs allocated to activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Staff costs | 30,722 | 37,889 | |
| Office Administration | 2,957 | 3,027 | |
| Governance costs | 3,659 | 2,933 | |
| 37,338 | 43,849 | ||
| Analysed between: | |||
| Charitable activities | 37,338 | 43,849 | |
| 7 | Net movement in funds | 2025 | 2024 |
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 2,850 | 2,850 |
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9 Employees
The average monthly number of employees during the year was:
| Total Employment costs Wages and salaries |
2025 Number - 2025 £ 101,089 |
2024 Number - |
|---|---|---|
| 2024 £ 247,596 |
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Debtors
| Amounts falling due within one year: Other debtors Prepayments and accrued income Creditors: amounts falling due within one year Trade creditors Other creditors Accruals and deferred income |
2025 £ 5,965 8,505 14,470 2025 £ 37,259 - 97,373 134,632 |
2024 £ 9,567 10,726 |
|---|---|---|
| 20,293 | ||
| 2024 £ 76,932 1,000 30,446 |
||
| 108,378 |
12 Creditors: amounts falling due within one year
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
13 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 | Incoming | Resources | Transfers | At 31 August | |
|---|---|---|---|---|---|
| September | resources | expended | (Trust 10% | 2025 | |
| 2024 | contribution) | ||||
| £ | £ | £ | £ | £ | |
| - | - | - | - | - | |
| School Capital Allocation- SCA | |||||
| (LCVAP) | 107,415 | 38,883 | (34,253) | 3,309 | 115,354 |
| Devolved Formula Capital - | |||||
| DFC | 46,560 | 9,083 | (11,666) | - | 43,977 |
| 153,975 | 47,966 | (45,919) | 3,309 | 159,331 | |
| Previous year: | At 1 | Incoming | Resources | Transfers | At 31 August |
| September | resources | expended | (Trust 10% | 2024 | |
| 2023 | contribution) | ||||
| £ | £ | £ | £ | £ | |
| School Capital Allocation- SCA | |||||
| (LCVAP) | 117,803 | 100,126 | (114,065) | 3,551 | 107,415 |
| Devolved Formula Capital - | |||||
| DFC | 53,605 | 10,826 | (18,831) | 960 | 46,560 |
| 171,408 | 110,952 | (132,896) | 4,511 | 153,975 |
Restricted income funds (DFC and School Building Allocation- LC VAP) relate to funding by Department of Education for specific projects (including a 10% contribution by the Trust), any known future expected capital commitments and a working capital buffer.
When expenditure takes place out of restricted income funds in line with the original grant, the expenditure is then reclassified by way of transfer between funds.
14 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 | Incoming | Resources | Transfers At 31 August | Transfers At 31 August | |
|---|---|---|---|---|---|
| September | resources | expended | 2025 | ||
| 2024 | |||||
| £ | £ | £ | £ | £ | |
| General funds | 199,168 | 517,690 | (455,942) | (3,309) | 257,607 |
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
| 14 | Unrestricted funds | (Continued) | ||||
|---|---|---|---|---|---|---|
| Previous year: | At 1 | Incoming | Resources | **Transfers ** | At 31 August | |
| September | resources | expended | 2024 | |||
| 2023 | ||||||
| £ | £ | £ | £ | £ | ||
| General funds | 147,951 | 440,779 | (385,051) | (4,511) | 199,168 | |
| 15 | Analysis of net assets between | funds | ||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | |||||
| 2025 | 2025 | 2025 | ||||
| £ | £ | £ | ||||
| At 31 August 2025: | ||||||
| Current assets/(liabilities) | 257,607 | 159,331 | 416,938 | |||
| 257,607 | 159,331 | 416,938 | ||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | |||||
| 2024 | 2024 | 2024 | ||||
| £ | £ | £ | ||||
| At 31 August 2024: | ||||||
| Current assets/(liabilities) | 199,168 | 153,975 | 353,143 | |||
| 199,168 | 153,975 | 353,143 |
16 Related party transactions
Included in creditors are amounts due to Rosh Pinah Primary School which was nil (2024: £27,669). Included in expenditure is £388,330 (2024: £372,851) invoiced by Rosh Pinah Primary School to the Trust.
| 17 Cash generated from operations Surplus for the year Adjustments for: Investment income recognised in statement of financial activities Movements in working capital: Decrease in debtors Increase/(decrease) in creditors Cash generated from/(absorbed by) operations |
2025 2024 £ £ 63,795 33,783 (5,247) (5,367) 5,823 30,155 26,254 (161,516) 90,625 (102,945) |
|---|---|
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ROSH PINAH JEWISH PRIMARY SCHOOL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
18 Analysis of changes in net funds
The charity had no material debt during the year.
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