CHARITY REGISTRATION NUMBER: 1124093
S & J CHARITABLE TRUST
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
5 APRLL 2024
COHEN ARNOLD
Chartered accountants
New Burlington House
1075 Finchley Road
LONDON
NWII OPU

S & J CHARITABLE TRUST
FINANCIAL STATEMENTS
YEAR EIYDED 5 APRIL 2024
PAGES
Trustees, Annual Report
Independent Exarniner's Report to the Trustees
Statement of Financial Activities
Ito3
Statement of Financial Position
Notes to the Financial Statements
7toll

S & J CHARITABLE TRUST
TRUSTEES, ANNUAL REPORT
YEAR ENDED 5 APRIL 2024
The t￿￿eeS present their report and the unaudited financial statements of the charity for the year
ended 5 April 2024.
REFERENCE AND ADTrttNISTRATIVE DETAILS
Registered charity name
Charity registration number
Principal office
S & J Charitable Trust
1124093
21 Castlcwood Road
London
N166DL
The trustees
S Sinitsky
D Hochauser
Y M Lobcnstein
Independent examiner
David Goldberg FCA
Cohen Arnold
New Burlington House
1075 Finchley Road
LONDON
NWII OPU
STRUCTURE, GOVERNANCE AND MANAGEMEiYr
Governing Document
The charity is a registered charity and is governed by its Trust Deed dated 7 March 2008 and is an
unincorporated charity registered with the Charity Commission (Registration No. 1124093).
OrgaDisation
The charity is administered by the governors who are the trustees. Every trustee holds office until
he/she shall die or shall cease to hold office by virtue of the Trust Deed.
The day-to-day affairs of the charity are administered by the trustees whose Chair is Pth S Sinitsky.
All trustees give their time voluntarily and no benefit or expense was paid to them in the year.
Where there is a requirement for new trustees, these would be identified and appointed by the existing
tnjstees. The chair of trustees would be responsible for the induction of any new trustcc, which
involves awareness of a trustee's responsibilities, the governing docutnent, administrative procedures.
and the history and philosophical approach of the charity. A new trustcc would receive copics of the
previous ycarfs annual report and accounts. with detailed explanation thereof.
Risk Management
The trustees have id¢ntified and reviewed th¢ major risks to which the charity is cxposed, in particular
those related to the operations and finance of the charity. and are satisfied that systems are in place to
mitigate those risks.
It is recognised that systems can only provide reasonable but Dot absolute assurance that major risks
have been adequately managed.

S & J CHAIUTABLE TRUST
TRUSTEES, ANNUAL REPORT (continued)
YEAR ENDED 5 APRIL 2024
OBJECTIVES AND ACTIVITIES
The Trust is established to further those purposes both in the United Kingdom and abroad recognised
as charitable by English Law. In furtherance of these objects, the charity receives incom¢ from
voluntary donations which it utilises in the provision and distribution of grants, donations for
charitable purposcs.
The Trustecs confirni that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the Trust's aims and objectives and in planning
future activities and setting the grant Tnaking policy for the year.
Grant Making Policy
The Trust has established its grant making policy to achicve its objects for the public benefit. The
charity acccpts applications for grants from representatives of Orthodox Jewish Charities. which are
reviewed by the trustees on a regular basis. The charity applies the income it receives mainly from
voluntary donations in the provision and distribution of grants and donations to Orthodox Jewish
Charities.
ACHtEVEMEIYTS AND PERFORMAI¥CE
The main areas of charitable activity are the provision of financial support. During the year the charity
has continued its philanthropic activities and has maintained its support of established Jewish
organisations engaging in education, advancement of religion in accordance with the Jewish faith and
the giving of philanthropic aid to the Jewish ne¢dy. The reserves remain available to organisations
engaging in activities compatible with the aims and objectives of the charity. The trustees expect
such demands to increase in future years.
The financial results of the charity for the year ended 5 April 2024 are fully reflected in the attached
Financial Ststements together with the Notes thereon.
Charitable donations in the year totalled £69,457 (2023 - £54,405).
FINANCIAL REVIEW
Financial Position
The financial position of the charity is satisfactory.
The Statement of Financial Activities shows a net expenditure for the year of £8,833 (2023
income £564) and total reserves of £2,064 (2023 - £10,897).
Reserves Pollcy
The Reserves Policy of the trustees is to maintain unrestricted funds, which are the free reservcs of the
charity, at a level they consider appropriate to th¢ charity's needs taking into account likely future
rcquirements. A proportion of thc reserves is held in readily realisablc fonn to covcr on-going
grant-making activities and contingencies arising from additional calls made upon the charity for th¢
support of organisations in timcs of need. The chariws ￿serveS are repr¢s¢Dted by unrcstricted funds
arising from past operating results. The trustees are satisfied that the present balance of distributable
reserves is sufficient to support anticipated expenditure.
net

S & J CHARITABLE TRUST
TRUSTEES, ANNUAL REPORT (eortlillued)
YEAR ENDED 5 APRIL 2024
FINANCIAL REVIEW (eonlinued)
As at 5 April 2024, the charity has free reserves of £2,064.
Principal Funding Sources
The charitys principal funding sources in the year were from voluntary donations.
InV￿tMent Policy and Objectives
Under the Trust D¢¢d, the charity has the power to make any invcstmcnt which the trustees see fit
provided any moneys arc not immediately required for use in connection with any of its objects.
PLANS FOR FUTURE PERIODS
The trustees plan continuing the activities outlined above in the forthcoming years subject to
satisfactory incoming resources to continue making distributions in accordance with their
grant-making policy and to ensure that the ability to generate sufficient income is rnaintained to
achieve that end.
The trustees, annual report was approved on zg MrtwJ..2ozF and signed on behalf of the board of
trustees by:
S Sinitsky
Trustee

S & J CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF S & J
CHARITABLE TRUST
YEAR ENDED 5 APRIL 2024
I report to the trustees on my examination of the fmancial statements of S & J Charitable Trust ('the
charity,) for the year ended 5 April 2024.
RESPONSKBILITIES AND BASIS OF REPORT
As the trnstees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in ￿spect of my examination of the charity's financial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Dircctions
given by th¢ Charity Commission under section 145(5Xb) of the Act.
INDEPEIYDENT EXAMINER'S STATEMENf
I have completed my examination. I confirrn that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the
the financial ststements do not accord with those records. or
the fInancial statements do not Comply with the applicable requirements ooncerning the
forni and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and faie 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,
Davi
dberg FCA
rnold
pendent Examiner
New Burlington House
1075 Finchlcy Road
LONDON
NWII OPU
Ig
2oz5

S & J CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 5 APRIL 2024
2024
Unrestricted
funds Total funds Total funds
2023
Note
Income and endowments
Donations and legacies
Total income
61,824
61,824
61,824
56,169
61,824
56.169
Expenditure
Expenditure on charitable activities
Total expenditure
(70,657)
(70,657)
(70,657)
(55,605)
(70,657)
(55,605)
Net (expenditure)lincome and net movement in funds
(8,833)
(8,833}
564
Reconciliation of funds
Total funds brought forward
Total funds carried fonvard
10,897
10,897
10.333
2,064
2,064
10.897
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activiti¢s.
The note5 on pages 7 to I I form part of these finAncial statements.

S & J CHARITABLE TRUST
STATEMENT OF FINANCIAL POSITION
5 APRIL 2024
2024
2023
Note
CURRENT ASSETS
Cash at bank and in hand
3264
12,097
CREDITORS: amounts falling due
within one year
IYET CURRENT ASSETS
11
(1,200)
(1,200)
2,064
10,897
TOTAL ASSETS LESS CURRENT
LL4BILITIES
2,064
10,897
NET ASSETS
2,064
10,897
Unrestricted funds
2,064
10.897
Total charity funds
12
2,064
10,897
These financial statements were approved by the board of trustees and authorised for issue on
28.Sry. 2D?f d are s1￿cd on behalf of the board by:
S Sinitsky
Trustee
The note5 on page$ 7 to 11 form part of these financial statement5.

S & J CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5 APRIL 2024
GENERAL ￿FOR1￿TIoN
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal otrice is 21 Castlcwood Road, London, N16 6DL.
STATEMENT OF COMPLIANCE
These financial statements havc becD prepared in compliance with FRS 102, 'Th¢ Financial
Reporting Standard applicable in the UK and the Republic of Ir¢land', the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Rcporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and th¢ Charities Act 2011.
ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements
are prepared in sterlin& which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of financial statements in conformity with FRS 102 requires the use of certain
accounting estimates. It also requires management to exercise its judgement in the process of
applying the company's accounting policies. There are no areas involving a higher de￿te of
judgement or complexity, or areas where assumptions and estimates are significant to the
financial statements.
Fund accounting
General unrestricted funds comprise the accumulated surplus or deficit on income and
expenditure account. They are available for use at the discretion of the Trustees in furtherance of
the general objectives of the charity.
Restricted funds are funds subject to specific restricted conditions imposed by donors. There are
no restricted funds as at the Balance Sheet date.
Dcsignatcd funds are funds which hav¢ been set asidc at the discretion of the Trnstees for
specific purposes. There are no designated funds as at the Balance Sheet date.
Incoming resources
All incoming resources are included in thc statement of financial activities when entitlement has
passed to the charity. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measurcd. The followtng spccific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to thc gift,
receipt is probable and its amount Can be measured reliably.

S & J CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (confinued)
YEAR ENDED 5 APRIL 2024
ACCOUNTllYG POLICIES (CO￿lA￿ed)
Resourees expended
Liabilities are recognised as expcnditure as soon as thcre is a legal or constructive obligation
ommitting the charity to that expenditure, it is probable that a transfer of economic benefits will
be required in settlement and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and
governance costs, arc allocated or apportioned to the applicabl¢ expenditure headings in the
statement of financial activitics.
Support costs
Support costs are those costs which are common to all areas of the organisation. These are
allocated across all areas of activity on the basis of the number of service users for each activity.
Governance costs
Governance costs are associated with the governance arrangements of the charity and relate to
the general running of the charity. These costs include audit, legal advice for Trustees and costs
associated with meeting constitutional and statutory requirements such as the cost of Trustee
meetings and the preparation of the statutory accounts.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to
the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Ftnancial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impainnent at the end of each reporting date. If there is objective evidence of impairnient. an
impairnient loss is recognised under the appropriate heading in the statement of financial
activities in which th¢ initial gain was recognised.
Any reversals of impainnent are rccognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carying amount would
have been had the impainnent not prcviously been recognised.
DONATIONS AND LEGACIES
Unrestrictsd Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
DONATIONS
Donations received
61,824
61,824
56,169
56.169

S & J CHAIUTABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (eontlnrltd)
YEAR ENDED 5 APRIL 2024
DONATIONS AIYD LEGACJIS (Conlinued)
No conditions were attached to any of the donations received.
Donations received include amounts aggregatAng £33,000 received from a Trustee, Mr S
Sinitsky, and his family.
XPEM)ITURE ON CHARITABLE ACTIVITIES BY FUND TYPE
Unrestrictcd Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Furthcranc¢ of religion, education and
alleviation of povety
Support costs
69,457
1,200
69A57
1200
54,405
1.200
54,405
1,200
55.605
70,657
70,657
55,605
EXPENDrruRE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE
Grant
funding of
activities Support costs
Total funds
2024
Total fund
2023
Furtherance of religion, education and
alleviation of poverty
69,457
1,200
70,657
55,605
ANALYSIS OF GRANTS
2024
GRANTS TO INSTITUTIONS
Trenhill Limited
Asser Bishvil Foundation
Yeshiva L'z¢irim
Chasdei Sholom
Start Upright
Z.A.I. Synagogue
A T.l.M.E. Ltd
Tchab¢ Kollel Limited
Side By Side (Childr¢D) Limited
Beis Brucha Limited
The European Yarch¢i Kalloh
Other grants to institutions (under £1,500)
Total grants
20,700
8,IMIO
6,000
4,160
4,000
3,250
3,1)00
2.860
2,(H)O
1.650
1,600
12.237
69,457
All grants and donations were paid to charitable institutions for thc pujposes of alleviation of
poverty, education or the advancement and furthcrance of Jewish Religion.

S & J CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (Continued)
YEAR ENDED S APRIL 2024
INDEPENDENT EXAMINATION FEES
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,200
1,200
STAFF COSTS
The average hcad count of employees during the ycar was Nil (2022: Nil).
No employee rcceiv¢d employee benefits of mor¢ than £60,000 during the year (2022.. Nil).
10. TRUSTEE RE1￿UNERATIoN AND EXPENSES
No rcmuncration or other benefits from employment with the charity or a related entity were
received by the trustees.
No trustee expenses have been incurred.
11. CREDITORS: amounts falling due Ivithin one year
2024
2023
Accruals and deferred income
1,200
1,200
12. ANALYSIS OF CHARrrABLE FUNDS
Unrestricted funds
At
6 April 2023
At
Income Expenditure 5 April 2024
General funds
10,897
61,824
(70,657)
2,064
At
6 April 2022
At
Income Expenditure 5 April 2023
General funds
10,333
56,169
(55.605)
10,897
io

S & J CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (conilnued)
YEAR ENDED S APRIL 2024
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Totsl Funds
Funds
2024
Current assets
Creditors less than l year
Net a&8ets
3,264
(1,200)
2,064
3264
(1,200)
2,064
Unrcstricted Total Funds
Funds
2023
Cu￿ent assets
Creditors less than l y¢ar
12,097
(1,200)
10,897
12,097
(1,200)
10,897
Net assets
14. RELATED PARTIES
Detsils of transactions with relatsd parties are disclosed in Note 4 to the financial statements.
li