Registered number: 5720881 Charity number: 1119590 LONDON JEWISH FORUM FINANCIAL STATEMENTS YEAR ENDED 28 FEBRUARY 2025
LONDON JEWISH FORUM (A Company Limited by Guarantee) CONTENTS Page Reference and Administrative Details of the Company, its Trustees and Advisers Trustees. Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8-15
LONDON JEWISH FORUM (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 28 FEBRUARY 2025 Trustees Michael Ziff (Joint Chair) Amanda Bowman (Joint Chair) Russell Rich Daniel Rosenburg Laura Marks Deborah Cohen Sophie Dunoff Marie Van Der Zyl David Mendoza-woltson Company registered number 5720881 Charity registered number 1119590 Registered office 147 Ort House, Arlington Road London, NW17ET Bankers Metro Bank 136A High Road, Wood Green London N22 6EB Solicitors Mishcon de Reya Africa House 70 Kingsway London WC2 Page 1
LONDON JEWISH FORUM (A Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 The Trustees present their annual report together with the financial statements of the Company for the year 1 March 2024 to 28 February 2025. The Annual Report serves the purposes of both a Trustees, report and a directors, report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) (effective 1 January 2019). Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. Structure, governance and management The Board of Trustees (who are also individually members of the Company} is required to monitor the affairs and the general business of the Charity and meets as required. London Jewish Forum is a charity (registered number 11195901 and a company limited by guarantee with no share capital (registered number 5720881). The goveming document is the Memorandum and Articles of Association. The company was incorporated in 2006 and commenced activity at that time. The Company was granted charitable status in June 2007. The appointment of trustees is regulated by the governing document. The power of appointment of new trustees lies with the existing Board of Trustees. New trustees are recruited based on their attributes and the requirements of the Charity and are familiarised with the work that the Charity undertakes through meetings and discussions with the Board of Trustees. The objects for which the Charity is established are" the advancement of the Jewish faith to advance the education of the public in the customs of the Jewish people to promote racial harmony and good race relations beeen the London Jewish community and other religious denominations and ethnic communities in London to promote for the benefit of the public in London. in partnership with the Metropolitan Police, the protection of the Jewish people and their property from, and the prevention of, criminal acts to relieve hardship of those members of the Jewish faith who are in need or are suffering hardship Trustees The trustees who served during the year and Sin the year end Michael Ziff (appointed as a trustee and director on 18 June 2024) Amanda Bowman (appointed as a trustee and director on 18 June 2024) Russell Rich (appointed as a trustee on 10 November 2024, appointed as a director on 13 January 2025) Daniel Rosenburg Laura Marks Deborah Cohen Sophie Dunoff Marie Van Der Zyl David Mendoza-wolfson Adrian Cohen (resigned as a trustee and director on 13 January 2025) Noeleen Cohen (resigned as a trustee and director on 30 June 2025) Andrew Gilbert (resigned as a trustee and director on 13 January 2025) Josh Nagli (resigned as a trustee and director on 14 October 2024) Ella Rose (resigned as a trustee and director on 1 February 2024) Page 2
LONDON JEWISH FORUM (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Objectives and activities 1. To represent Jewish interests within the GLA. London Boroughs. Local Government institutions, and to London's MP'S., 2. To promote the work of Jewish institutions and agencies working in London.. 3. To ensure effective communication beeen these organisations and" the London Assembly, the GLA and its officers, the LDA, other parts of the GLA family and other Local govemment institutions in London,. 4. To ensure that London's communal organisations are able fully and equally to benefit from and participate in all of the activities of London's goveming institutions., 5. To establish and maintain a working relationship with the office of the Mayor of London., 6. To work in consultation with organisations representing other religious and ethnic communities in London., 7. To promote a positive image of Jewish life in London. In setting the objectives and planning the activity of the Charity. the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit. Achievements and performance The Charity received grants totalling £31.005 (2024 - £5,000) during the year to further their objectives. Financial review During the year ended 28 February 2025, the Charity received donations and gifts in kind totalling £31,005 (2024 £5,000). Charitable activities £10.867 {2024 £8,283) were incurred. This resulted in carried fOard unrestricted reserves of £988 (2024 - £2,987) and restricted reserves of £22.137 (2024 £nil). It is intended by the trustees that funds will be retained within the Charity to cover the reserves policy. Reserves policy The Board's reserves policy is to maintain free reserves to cover 3 months operating costs. The Board has reviewed the current free liquid reser4es of the Charity and considers that the level is sufficient. Statement of Trustees. Responsibility The Trustees {who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure. for that period. In preparing these financial statements. the Trustees are required to.. select suitable accounting policies and then apply them consistently., obseNe the methods and principles of the Charities SORP (FRS 102); make judgements and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 3
LONDON JEWISH FORUM (A Company Limited by Guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 Approved by order of the members of the board of Trustees and signed on their behalf by.. Michael Ziff Trustee Date: 19 December 2025 Page 4
LONDON JEWISH FORUM (A Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025 Independent Examiner's Report to the Trustees of London Jewish Forum (Yhe Company.) I report to the charity Trustees on my examination of the accounts of the Company for the year ended 28 February 2025. Responsibilities and Basis of Report As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515)(b) of the 2011 Act. Independent Examiner's Statement 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.. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act., or the accounts do not accord with those records.. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is not a matter considered 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. This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters l am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report. 21 December 2025 Signed.. Dated: Benjamin Allen (FCCA) Glazers 843 Finchley Road London NW118NA Page 5
LONDON JEWISH FORUM (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUARY 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations and legacies 31,005 31,005 5,000 Total income 31.005 31,005 5,000 Expenditure on: Charitable activities 1.999 8.868 10,867 8,283 Total expenditure 1,999 8,868 10,867 8,283 Net movement in funds (1,999) 22,137 20,138 (3,2831 Reconciliation of funds: Total funds brought forward Net movement in funds 2.987 (1,999) 2,987 20,138 6,270 (3,2831 22,137 Total funds carried forward 988 22,137 23,125 2,987 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 8 to 15 form part of these financial statements. Page 6
LONDON JEWISH FORUM (A Company Limited by Guarantee) REGISTERED NUMBER: 5720881 BALANCE SHEET FOR THE YEAR ENDED 28 FEBRUARY 2025 28 February 2025 29 February 2024 Note Current assets Cash at bank and in hand 24,025 5,572 24.025 5,572 Current liabilities Creditors.. amounts falling due within one year 1900) 12,5851 Net current assets 23,125 2,987 Total net assets 23,125 2,987 Charity funds Restricted funds 22,137 988 Unrestricted funds 2,987 Total funds 23,125 2,987 The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Michael Ziff Trustee Date: 19 December 2025 The notes on pages 8 to 15 form part of these financial statements. Page 7
LONDON JEWISH FORUM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 General information London Jewish Forum is a company limited by guarantee incorporated in England and Wales. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. Its registered office is Ort House, 147 Arlington Road, London. NW17ET. Its functional and presentational currency is GBP. rounded to the nearest pound. Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP {FRS 102) Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. London Jewish Forum meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 2.2 Going concern The Charity is in the main reliant upon donations to raise revenue to meet future expenditure. The Trustees consider that it is appropriate to prepare the financial ststements on the going concern basis. This assumes that the Charity will be successful in its fund-raising activities and will continue to be supported by the trustees and related entities. The financial statements would not require any adjustments if insufficient funds are raised as all assets and liabilities included in the balance sheet are current. 2.3 Income All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income is recognised in the period to which it relates. income is deferred if received in advance and recognised when appropriate. Donations are accounted for on a re1vable basis. Page 8
LONDON JEWISH FORUM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Accounting policies (continued) 2.4 Expenditure Expenditure is recognised On 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 beeen 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 allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives. as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2.5 Interest receivable Interest on funds held on deposit is included when re1vable and the amount can be measured reliably by the Company., this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.6 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.7 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has reiVed as adVand payments for the goods or SeNiS it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tsx discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost. 2.8 Financial instruments The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exptIon of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 9
LONDON JEWISH FORUM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Accounting policies (continued) 2.9 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Income from donations and legacies Restricted funds 2025 Total funds 2025 Total funds 2024 Grants and donations 31,005 31,005 5,000 Total 2024 5,000 5,000 Analysis of expenditure on charitable activities Summary by fund type Unrestricted Restricted funds funds 2025 2025 Total 2025 Total 2024 Promotion of Jewish culture 1,999 8,868 10,867 8,283 Total 2024 240 8,043 8,283 Page 10
LONDON JEWISH FORUM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Analysis of expenditure by activities Activities undertaken directly 2025 Support costs 2025 Total funds 2025 Total funds 2024 Promotion of Jewish culture 8.868 1,999 10,867 8,283 Total 2024 8,043 240 8,283 Analysis of direct costs Total funds 2025 Total funds 2024 Activities 2025 Conferen$ and related expenses Director and employment costs 3,471 5,397 3,471 5,397 8,043 8,868 8.868 8,043 Total 2024 8,043 8,043 Analysis of support costs Total funds 2025 Total funds 2024 Activities 2025 Independent examination fees Internet and support costs Bank charges 900 900 859 859 240 240 240 1,999 1,999 240 Total 2024 240 240 Page 11
LONDON JEWISH FORUM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Independent examinerfs remuneration 2025 2024 Fees payable to the Company's independent examiner for the independent examination of the Company's annual accounts 900 Trustees. remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 28 February 2025, no Trustee expenses have been incurred {2024- £NIL). Creditors: Amounts falling due within one year 28 February 29 February 2025 2024 Accruals and deferred income 900 2,585 Page 12
LONDON JEWISH FORUM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Statement of funds Statement of funds - current year Balance at 28 February 2025 Balance at 1 March 2024 Income Expenditure Unrestricted funds General Funds 2.987 11,9991 988 Restricted funds The Gerald and Gail Ronson Family Foundation (TGGRFF) NHS Legacy and Health Equity Partnership (NHS LHEP) 10,000 18,4681 1,532 21,005 (400) 20,605 31,005 18,868) 22,137 Total of funds 2.987 31,005 (10,8671 23,125 In the last year published accounts. there were expenses relating to that year marked as designated. However, in this year they have been classified as unrestncted funds. The Gerald and Gail Ronson Family Foundation (TGGRFF) was donated for the purposes of rebuilding community cohesion between the Metropolitan police and the Mayo¢s Office for Policing and Crime (MOPAC) The NHS Legacy and Health Equity Partnership donations was for the purposes of supporting London Jewish Forum. Page 13
LONDON JEWISH FORUM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Statement of funds (continued) Statement of funds - prior year Balance at 1 March 2023 Balance at 29 February 2024 Income Expenditure Unrestricted funds General Funds 6.270 13,2831 2,987 Balance at 1 March 2023 Balance at 29 February 2024 Income Expenditure Restricted funds NHS Legacy and Health Equity Partnership (NHS LHEP) 5,000 15,000) Total of funds 6.270 5,000 18.2831 2,987 10. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted Restricted Total funds funds funds 28 February 28 February 28 February 2025 2025 2025 Current assets Creditors due within one year 1,888 (900) 22,137 24,025 (900) Total 988 22,137 23,125 Page 14
LONDON JEWISH FORUM (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 10. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior year Unrestricted Endowment Total funds funds funds 29 February 29 February 29 February 2024 2024 2024 Current assets 5,572 12,5851 5,572 (2,5851 Creditors due within one year Total 2,987 2,987 11. Related party transactions The Company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Company at 28 February 2025. Page 15