King David Religious Education Support
Report of the Trustees for the year ended 31[st] August 2021
The Trustees present their annual report and accounts for the year ended 31[st] August 2021 and confirm they comply with the Charities Act 1993, as amended by the Charities Act 2006, the Constitution of KDRES, and the Charities Act SORP 2005.
Reference and Administrative information
Charity name
King David Religious Education Support
Charity Registration Number 1130333 Address 48 Colebourne Road Billesley Birmingham B13 0EY
Trustees
Erica Hazel Barnet Geoffrey Clements Barry Stephen Henley Michael Wolffe
Bankers
Barclays 15 Colmore Row Birmingham B3 2BY
Independent examiner
Stephen J Hands Tan-Y-Mynydd Stad Gwastadgoed Isaf Llwyngwril Gwynedd LL37 2LA
King David Religious Education Support Report of the Trustees for the year ended 31[st] August 2021
Structure, Governance, and Management
Governing Document
King David Religious Education Support is constituted as a charity registered with the Charity Commission in June 2009 under Charity Number 1130333. It is governed by a Constitution last updated in May 2009.
Organisational Structure
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
The trustees meet annually to take decisions relating to the activities of the charity. There are no sub-committees.
Recruitment and appointment of trustees
The trustees are members or former members of the King David School Governing Body. Trustees are selected because of their relationship with the school and evidence of participation in the life of the school. Trustees shall have competences in finance, or third sector organisations, or professional involvement in education.
Induction and training of trustees
New trustees are given copies of the Constitution. A number of publications from the Charity Commission in hard copy or electronic form are provided including the guidance on charities and the public benefit and on the advancement of religion for the public benefit.
Risk Management
The trustees have assessed the risks the charity faces which relate the level of continuing donations to the charity. The trustees review the risks at their meetings and consider that they are negligible as the charity has no costs and all income is passed on to the school. All risk is therefore transferred to the school which adjusts its expenditure to meet its income each year in conformity with guidance from the local education authority.
Objectives and activities
Our objectives
These are set out in our Constitution and are:
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a) To advance the education of the pupils of the King David Primary School, Birmingham, in the subjects of:
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Jewish knowledge and practice
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Classical and Modern Hebrew, and
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any other subject the Trustees may add to this list.
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b) To advance the observance of Judaism
Our activities
The charity asks parents of children who are participating in Jewish Education at the school to make voluntary donations towards the cost of tuition. The charity also receives donations from communal organisations, charitable trusts, and individual donors who are not parents of children at the school. Once or twice a year the accumulated funds are transferred to the school to assist in the payment of teachers in the field of Jewish Education. As Governors or former Governors of the school the trustees have detailed knowledge of the nature and the quality of the Jewish Education provided and review the standard achieved by pupils in OFSTED (Department for Education) and Pikuach (Board of Deputies of British Jews) inspections. The pupils are aged from 3 years old in the nursery to 11 years old. The school is voluntary-aided and its Foundation is the Birmingham Hebrew Congregation. However, it admits pupils from all backgrounds and religions.
Statement of compliance with the duty in section 4 of Charities Act 2006
In setting our objectives and planning our activities, the trustees have given careful consideration to the Charity Commission’s general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education.
Financial review
The trustees’ policy is to transfer to the school all accumulated funds once or twice a year leaving only a small positive balance in our account.
Principal Funding Sources
The charity’s only source of funding is voluntary donations. Our income of £29,810 came from parents (£3,360); communal organisations (£8,500); fundraising from educational charities (£16,887); and the receipt of Gift Aid (£1,063). The level of donations from communal organisations was lower than the previous year due to Covid-19. The trustees wish to thank Mrs Simone Schehtman, our volunteer fundraiser, who raises funds from charitable trusts and other sources, for her efforts.
Investments
The charity has no investments.
Statement of Trustees’ responsibilities
The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
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Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the charities SORP
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Make judgements and estimates that are reasonable and prudent
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
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Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1.
Approved by the trustees and signed on its behalf by:
Dr Barry Henley 22[nd] June 2022
KING DAVID RELIGIOUS EDUCATION SUPPORT
Registered Charity
No: 1130333
Report and Accounts
For the year ended 31st August 2021
S J Hands Maat
Accountant
Tan-Y-Mynydd
Stad Gwastadgoed Isaf
Llwyngwril
Gwynedd
LL37 2LA
Independent Examiner’s Report of the Trustees of
The King David Religious Education Support
I report on the accounts of the trustees for the year ended 31[st] August 2021 which are set out on the following pages.
Respective Responsibilities of the Trustees and Examiner.
The Charity’s Trustees are responsible for the preparation of the accounts The Charity’s Trustees consider that an audit is not required for the year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
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a) Examine the accounts under Section 145 of the Charities Act,
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b) To follow the procedures laid down in the general directions given by the Charity Commission under Section 145(5)(b) of the Charities Act, and
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c) To state whether matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would require an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention;
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(1) Which gives me reasonable cause to believe that in, any material respect, the requirements;
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(a) To keep accounting records in accordance with Section 130 of the Charities Act: and
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(b) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Tan-Y-Mynydd Stad Gwastadgoed Isaf Llwyngwril Gwynedd LL37 2LA
22" June 2022 Hands Stephen J Accountant
Statement of Financial Activities - Account for the year ended 31st August 2021
| August 2021 | ||||||
|---|---|---|---|---|---|---|
= = |
2020 £ 3,963 12,100 2,925 7,000 978 26,966 36,086 (9,120) ===== 4,141 756 4,897 Nil 4,897 ===== 14,017 (9,120) 4,897 |
86 36,000 |
Income Donations from King David School Parents Other Donations and Fund raising Birmingham Central Synagogue Birmingham Hebrew Congregation Gift Aid Expenditure Expenses on Fund raising Contributions to King David School Net Surplus/(Defcit) for the year Balance Sheet as at 31 st August 2021 Assets Debtors: Gift Aid Cash at Barclays Bank Liabilities: Creditors Represented by : Accumulation Income and Expenditure Account Balance as at 1stSeptember 2020 Net Surplus/(Defcit) for the year |
£ 68 30,000 |
£ 3,36 0 16,8 87 2,00 0 6,50 0 1,06 3 29,8 10 30,0 68 (258) === === 4,14 1 498 4,63 9 Nil 4,63 9 === === 4,89 7 (258) |
|
| 4,63 | ||||||
| 9 |
Trustee {Signed- Dr Barry Henley)
King David Religious Education Support.
Notes to the Accounts
1. Accounting Policies
a: Basis of preparation
The Financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting by Charities 2015 FRSSE. The following are the accounting policies which have been applied in dealing with material items:
b: Funds structure
All funds are unrestricted. The charity has not designated any funds for a specific purpose.
c: Incoming resources.
All incoming resources are recognised once the charity has entitlement to the resources. It is certain the resources will be received , and the monetary value of incoming resources can be measured with sufficient reliability. Voluntary donations are included in the statement of financial activities when receivable. The charity does not receive any grants, donated services, or investment income. The charity has no trading activity.
d: Resources expended.
Liabilities are recognised as resources expended as soon as there is legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs related to the category.
e: Irrecoverable VAT.
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
f: Allocation of overhead and support costs, costs of generating funds, costs of
charitable activities, Governance costs, purchase of fxed assets and
depreciation, and pensions.
No costs were incurred and no assets purchased. No assets are held and there is no depreciation. There are no employees and no pension obligations.
2. Related part transactions and trustee remuneration.
Trustees received no emoluments (2020: £nil) and did not claim any expenses (2020: £nil)
3. Corporation Tax.
The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent these are applied to its charitable objects. No tax charges have arisen in the charity.
King David Religious Education Support.
Notes to the Accounts (continued)
4. Independent examination of the accounts.
The independent examiner waived their fee.
5. Staf costs.
There are no employees.
6. Fixed assets: Tangible assets.
There are no fixed assets.
7. Analysis of debtors.
2021 2020
Prepayments and accrued income £ 4,141 £ 4,141 ======= ======
8. Analysis of creditors.
There were no creditors. (2020 £nil)
9. Analysis of charitable funds.
Analysis of fund movements Balance b/f Incoming resources. Resources expended. Balance c/f
Unrestricted funds £ 4,897 £ 29,810 £ 30,068
£4,639