Charlty registration number 1094268 (England and Wales)
Company reglstration number 04528502
SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5APRIL 2024

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustoes
S E Elias
K J Black
C Glaskie
Charity number (England and Wales)
1094268
Company number
04528502
Prfnelpal address
2nd Floor
1 Ashley Road
Altrincham
WA14 2DT
Regl#tor•d offlce
2nd Floor
1 Ashley Road
Altrincham
WA14 2DT
Independent oxamlner
Lopian Gross Barnett & Co
1 st Floor, Cloister Hous8
Riverside
New Bailey Street
Manchester
M3 5FS

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
CONTENTS
Page
Trustees report
Independent examinerfs report
Statement of flnancial actlvltles
Balance sheet
Notes to the financial statements
6-12

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 5 APRIL 2024
The trust88s present their annual report and financial statements for the year ended 5 April 2024.
The accounts hav8 been prepared in accordance with the accounting policies set out in note 1 to the accounts
and comply with the Charitias Act 2011, charity's Articles of A550ciation, the Companies Acl 2006 and the
statement of Recommend8d Practice to charities preparlng their accounts in accordance with the Financial
Reporting Standard for Smaller Entities.
Objectlves and actlvitles
The Charity's purposes as set out in the Memorandum of Association are to benefit the public by the
advancement of education and religious welfare of the Jewish students based in South Manchester, including the
provision of Kosher food facilities and a place of worship.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
The Company's fund5 for distribution in accordance with its objectives are used for the student centre al the
Synagogue on Wilbraham Road, Manchester, currently providing a centre for Jewish activities. It is hoped that
accommodation will follow during the next phase of development of the site.
The Trustees do not int8nd to make any specific grants. Inst8ad, any shortfalls in the money received from the
students in respect of the services provided will be made up from the Company's reserve5.
Achlevernents and parformance
The Company ha5 continued to provide a centre for Jewish activities for students at Wilbraham Road,
Manchester,. induding the provision of worship space, Kosher food, studying and social facilities.
Financlal revlew
The total of incoming resources was £50,000 from charitable donations which left a net deficit of £21,042 after
charitable activity expenditure of £68,021 and governance costs of £3,021 for the year,
The Trustees, reserves policy is to utilise income as it arises keeping surpluses in reserve for malor expenses, as
and when Circumstances arise. At the balance sheet date, reserves (all unrestricted) amounted to £6,172
(2023 - £27,214).
Structure, governance and management
The charity is a company limited by guarantee and has no shar8 capital.
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 signatur8 of the financial statements were:
S E Elias
K J Black
C Glaskie
Appointment of other Trustees is at the discretion of the existing Trustees.
Trustee S E Elias has been delegated the day to day management of the company.
The charity achieves Its objectives of the provision of facilities (including Kosher food) and a place of worship at
the Synagogue that is maintained by the Wilbraham Road {Manche5ter} Trust Limited a charitable Gompany that
has Some trustees in Gommon with South Manchester Jewish Student Trust Limited.

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
TRUSTEES REPORT {CONTINUEDI(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 5 APRIL 2024
Tha trustees report wa8 approved by the Boar(l of Truslèa8.
The Twslèas have as8e8sed th8 major rl8k8 10 whlch th6 Company Is exposèd and are satlsfled that systems aré
In plac6 to millgate axposur8 to tho m8lor risk8.
S E E11&5
'ri'ublo¢)
D¢il(.Id'.

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
I report to the trustees on my examination of the financial statements of South Manch8Ster Jewish Student Trust
Limited (the charity) for the year 8nd8d 5 April 2024.
Responslbllltlas and basis of report
As the trustees of the charity land 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 statement5 Garried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charily Commission under sgction 14515)Ibl of the Charities Act 2011.
Independent examlner's statement
I have Gompleted my examination. I confirm that no matters have come to my attention In connection wlth Ihe
examination giving me cause to believe that in any material respect:
accounting record5 were not kept in respect of the charity as required by section 386 of the Companies Act
2006.
the financial Statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of sectlon 396 of th8 Compani8s Act
2006 other than any requirement that the financlal statements giva a true and fair view, which is nol a matter
considered as part of an independent examination; or
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 Ir81and (FRS 102).
I have no concerns and have come across no other matters in connection with the examlnation to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Jason Selig IBAACA CTA DChA)
Loplan Gross Barnett & Co
1 st Floor, Clolster House
Riverside
New Bailey Street
Manchester
M3 5FS
Dated.. 5 February 2025

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2024
Unrestricted
funds
2024
Unrestrlcted
funds
2023
Notes
Income from:
Donations and legacies
50,000
70,000
Total Income
50,000
70,000
Expenditure on:
Charitable activities
71,042
59,761
Total oxpondlture
71,042
59.761
Net Incomellexpendlture) and movement In funds
121,042)
10,239
Roconclllatlon of funds:
Fund balances at 6 April 2023
27,214
16,975
Fund balances at 5 Aprll 2024
6,172
27,214
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activitie8.

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
BALANCE SHEET
ASAT5APRIL 2024
2024
2023
Notes
Flxéd assets
Tangibla a8S8Is
10
82
110
Curront assets
Debtors
Cash al bank and In hand
11
2,132
21,645
1,726
47,725
23,777
49,451
Credltors: amounts falllng duè wlthln
on6 yèar
12
117.e871
{22,3471
Not currènt asséts
6,090
27,104
Toto1888gts18ss current Ilablllt1è8
6,172
27,214
The funds of the charlty
Unroslrlcied funds
13
6,172
27.214
6,172
27.214
The company Is enllll8d lo tha exempllon from the audit requlremenl conlabncd in seGllon 477 of the Comp8nles Act
2006, for Ihe year ended fJ Aprll 2024.
The dlr8clor8 dckiii)wli:d!IE> Ili¢)ir msi)01)slblllll88 lor complying wllh the requlremenls ol the Companles ALI 2006
wllh r8spvcI Iii ¢icr.oiinlliiti r(4f:ords riiid Iho preparallon of flnanolal sl8lt)monl8.
The memb8rs have not required the company lo obtain an audll of Sls Ilnandal 51alemenls for the year In quesllon In
accordance wllh sectlon 476.
These financlal sl818ments have bean prep8red In accordance wllh thu provlslons appllc8ble lo companies sublacl
lo Ihe small companles reglme.
Tho fin8nGial $talemenis were approved by the Iruslee.8 on
S L Eliab
Trustee
Company regislrallon number 04528502 {England and Wales)

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accounting pollcles
Charlty Inforniatlon
South Manchester Jewish Student Trust Limited is a private company limited by guarant88 incorporated in
England and Wales. The registered offic8 is 2nd Floor, 1 Ash18y Road, Altrincham, WA14 2DT.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's Memorandum and Articles, 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)" The charity is a Public
Benefit Entity as d8fined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling. which is the functional currency of the charlty. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial staternents have been prepared under the historical cost convention. The princlpal accounting
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial staternents, the trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees In furtherance of thelr 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 fund5 are set out in Ihe noles to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Incomlng resources
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 performan￿ 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.

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accounting policies
(Continued)
1.5 Resources expended
Expenditure is recogni5ed once there is a legal or constructive obligation to transfer economic benefit to a
third party, it 15 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 activty 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 be￿een those activllies on a basis
consistent with th8 use of resources. C8ntral staff costs are allocated on the basis of time spent, and
d8pr8ciation charges are allocated on the portion of the asset's use.
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable aclivily expenditure are costs incurred by the charity and in the delivery of Its activities and
servlces.
Governance costs comprise all costs involving the public accountability of the charity and its compllance with
regulation and good practice.
Charitable distributions represent donations paid to religious, educational and similar charities. There were
no distributions during the year as further expenditure is to be incurred on the property.
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreaation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuatlon of assets less their residual values over thelr
useful lives on the following bases..
Fixtures, tlttings & equipment
25./0 reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference bebNeen the sale
proceeds and the carrying value of the asset, and 15 recognised in the statement of financial activities.
1.7 Impalrnient of fixed assets
At each reporting end date, the charity reviews the carying amounts of its tangible assets to detennine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid
investmènts with original maturities of thr88 months or less, and bank ovérdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accounting pollcies
{Contlnued)
1.9 Financlal Instruments
The Gharity 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.
Finanaal assets and liabillties 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 th8 asset and settle the liability simultaneously.
Baslc flnanclal 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
8ffecllve intèrest method unless the arrangement constitutes a financing transaction, where the transaction is
measurèd 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.
Baslc flnanclal Ilabllltles
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 interesl. Financial liabilities classified as payable
within one year are not amortised.
Trade credilors 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 cu￿ent liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognltlon ol flnancial liabllltles
Financial Ilabilities are derecognlsed when the charity's contractual obligatlons expire or are dlscharged or
cancelled,
1.10 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the 8mployee's services are
received.
T8rminalion benefits are r8cognised immediately as an expense when th8 charity 15 demonstrably committed
to temiinate the employment of an employee or to provide termination benefits.
1.11 Reserves
The total reverse5 included in the accounts are all unrestricted.
1.12 Taxatlon
The activities of South Manchester Jewish Student Trust Limited are exempt from taxation under Part 11 of
the Corporation Tax Acl 2010 definition of a charity for tax purpose5.

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Crltlcal accounting estlmates 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 apparenl from other
sourc8s. 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 8Stimates.
The estimate5 and underlying assumptions are revlewed on an ongoing basis. Revlsions to accounting
estirnates are r8cognised 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.
Income from donatlons and legacies
Unrnstrlcted
funds
2024
Unrestrfcted
funds
2023
Donations and gifts
50,000
70,000
All donations received in the year had no attached conditions.
Charitable actlvltles
Charitable Charltable
Expenditure Expendllure
2024
2023
Staff costs
Depreciation and impairm8nt
Charitable expendlture
8.404
28
59.589
4,188
37
51,503
68,021
55,728
Share of governance costs (see note 5>
3,021
4,033
71,042
59,761
Support costs allocated to actlvltles
2024
2023
Governance costs
3,021
4.033
Analysed between:
Charitable activities
3,021
4,033

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Support costs allocated to activities
{Contlnued)
2024
2023
Governance costs comprlsa:
Bank charges
Independent examination l accountancy fees
21
3,000
13
4,020
3,021
4,033
Net movament In funds
2024
2023
The net movement in funds is stated after chargingl(crediting):
Fees payable for the independent examination of the charitls flnancial
statements
Depreciation of owned tangible flxed assets
3,000
28
4,020
37
Trustee•
None of the trustees lor any persons connected with them) received any rernuneration or benefits from the
charity during the year.
None of the trustees (or any persons connected with them) received any reimbursement of expenses from the
charity during the year.
Employoe8
The average monthly number of employees during the year was:
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
8,404
4,188
There were no 8mployees whose annual remuneratlon was more than £60,000.
Taxatlon
The charity is exempt from taxation on its activities be￿use all its incom8 is applied for charitabl8 purposes.
10-

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
10 Tangible flxed assets
Flxtures.
flttlngs &
•qulpm•nt
Cost
At 6 April 2023
8.635
At 5 April 2024
8,635
Depreciatlon and Impalrment
At 6 April 2023
Depreciation charged in the year
8,525
28
At 5 April 2024
8,553
Carrylng amount
At 5 April 2024
82
At 5 April 2023
110
11 Debtors
2024
2023
Amounts falling due wlthin one year:
Prepayments and accrued income
2,132
1,726
12 Crndltors: amounts falllng duo wlthln one y•ar
2024
2023
Other taxation and social security
Trade cxeditors
Other creditors
Accruals and deferred income
63
2,507
11,907
3,210
9,563
9,295
3,489
17,687
22,347
13 Unrestrlctod funds
These are unrestricted funds which are material to the charity's activities made up as follows-.
At 6 Aprll
2023
Incoming
resources
Resources
expended
At 5 April
2024
General funds
27,214
50.000
171,042)
6,172
11

SOUTH MANCHESTER JEWISH STUDENT TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
13 Unrestricted fund5
Icontlnued)
Prevlous year:
At 6 Aprll
2022
Incomlng
resources
Resources
expended
At 5 Aprfl
2023
General funds
16.975
70,000
{59.761)
27,214
14 Related party transactlons
There were no dlsdosable related party transactions during the year (2023 - none), other than those already
disclosed in the accounts.
12-