JRoots Limited
(Limitul by guarantee)
Company Number 07114903
Charity Number 1136532
Trustees. Report
And
Financial Statements
For the Year End
31 December 2024

JRoots Limited
Contents
Page
Lega] and Administrative Inforniation
Trustees, Report
Independent Auditor's Rew)rt
Statement of Financial Activitics
io
Balance Sheet
li
Cash F]ow Siatement
12
Notes to the Financial Slatements
13-20

Page I
JRoots Llmited
Legal gnd Admini$tr4tiYe Inforn*tion
Directors l TThstees
D Goldberg {Cbair)
J Ebner (resigned 28 Febuary 2024)
DKay
P Vecht
N Schiff (Chief Executive)
Company Secretsry
D Goldberg
Prin¢ipal Address and Registered Office
379 Ha)don Way
London
NW4 3LP
Detaih of Incorporation
The company was incory￿rated on 3 January 2010 in England and Wales under company
registration number 07114903. and was regist¢r¢d with the Charity Commission OD 22 June 2010,
governed by its memorandum and articles of association. charity numE*r 1136532.
BAnkers
National Westrninster Bat& PIC
21 Golders Green Road
London
NWI 18EB
Auditors
Goldwins Limited
Chartered Accountants
75 Maygrove Road
London,
NW6 2EG

Page 2
JR(MJts Llmited
The Trusttts. who ar¢ also Dir¢¢tots of the Charity for the PUTposes of the Companies A¢t. submit their
amiual report and the fm3ncial statements of JRoots Ltd (the Company) foT the year ended 31 December
2024. The Trustees confirni ihat the annual report and financial statements of the Company comply with
cu￿ent statulory requirements the requirements of the Company's governing docurnent and the provisions
of the Statement of Recommended Practice (SORP)"Accounting and Reporting by Ckwities" issued in 2015.
Leg￿ and administrative inforn)ation set out on page I forn)s part of this report.
Strnctur4 Governxnt¢ and Finanee
OrgaDisatioD Structhre
JRoots Ltd is a Company limiied by guardnlee and registered &s a charitable Company. Th¢ charity's objects
aTe set out below in the Charity's Objectives aDd Activiti&S.
The Trustees, who are also the directOTS for the purpose of Cornpany law, and who served during ihe year
wue D Goldberg. J Ebner. D Kay. E L¢¢. P v￿h( N khiff. None of the T￿Sle¢S have any beneficial interest
in the Company. Jewish Futures Trust Limited. the parent Company, is the only member of JRoots Ltd and
guarantees to contribute £1 in the event of a winding up.
There are no specific restrictions imposed by the governing document concerning the way the charity can
operate.
The management of the Company is the rwnsibility of the Trustees who are elected and c￿OPted under
the tenns of the Articles of Association. The Dumb¢r of Truslees sh311 not be subj¢rt to any maximum but
shall not be less than two.
Appointment of Trustees
The appointment and training of a new trustee is subject to the oversight of current trustees.
Induction and training
New trustees are given a brief induction by the ch￿ity'S le8al advisors on their responsibilities in accordance
with the requirements of the Charity Commissioners. They are also giva) an induction by the current trnstees
regarding the activiti&4 of the charity and its statutory responsibilities.
Charity's Objectives and Aetivilies
JRoots core objective i.s to facilttale immersive Jewish cultural and ducational exp¢riences. This experience
is a powerful pedagogical tool that serv&$ to inspire and educate Jews of all backgrounds, affiliations and
ages especially when combined with travel to places of Jewish Interes4 worldwide.
JRoots core objertive is to faciliiate Jewish journeys to International &s well as domestic destinations that tell a
Jcwish story. Thc imTncr5iv¢ cducational and culttjral CXF*rithces organiscd hand in hand with gmups from all
backgrounds. affiliations and age groups. ¢ombin¢ ¢0 cr¢at¢ monuma]tal milaiones in parti¢ipants lives.
JRoots was established in order to visit the pas4 engage wlth the and ezysure the of a vibrani Jewish
ommunity whose members play xtive roles FM)th in their own communiti&s and in ￿lety beyon
JRoots h&$ developed a particular expertise in OTganisTrng momentous infomative 2nd inspirntional joumeys
to Poland and other European sites with respect to Holocaust education. Extensive interaction with Holocaust
Survivors {tncluding the lates# technological and professional intervi￿Ing and re£ording of their teslimonies,
life experien¢¢ and wisdom share(L through diycumentary film produ¢tion). places JR(K)ts guides and
educators in a uniquely powerful position to impart knowledge and values to the younger generation.

Pagc 3
JRoots Limited
Tn￿e¢s, Report (continued)
Charity's Objectives aDd Activities (continued)
By sharing with participants an intimate personal and hands on collnection with tbe past, the charity aims to
instil a deep sa)se of historic pride and reS￿nsIbIlity to shoulder leadership and moral leadership within
society. This Includes combatting Holocaust denial and standing up for decency, tolerance, volunteerism and
goodne&s across the community.
JRoots has bec()me the largest provider of Holocaust related educational journeys in the U.K. Jewish
community. Over recent years the scope of educational journeys has expanded iwond io include Lithuania,
Ukraine, CzKh Republic, Spain, Morocco, Portugal. Isrdel and Greece.
JRoots eonlinues io produce top quality ￿ucatIOnal material in the forrn of book& workbooks and workshops
many of which have become the mainstay for groups visiting Holocaust sites in Europe.
Multimedia DiviSiOD
The charity has invested rthource over many years in professionally recording life lessons and testimonies of
Holocausi Survivors worldwide in order lo educalc future generations. Th￿ leslimonies are of a unique
quality in their pedagogical focus which reaches Fryond the stark evidential content to probing more deeply
into universa] life lessons that can be passed on from Survivors to young people in particular. Ovcr 200
Survivors have been recorded. Having facilitated the return of numerous Survivors to lead ed￿￿tIonal
journeys along with large studenl groups JRoots now airns. via the continuing produdion of both long and
short documentarie4 for people to come as close to"meetin8" a Survivor as po&sible.
JRoots plans to build free online access to archives that will both bryng the Holocaust natratives of numerous
Survivors lo future generations. We beli¢v¢ ihai Survivors can also be the grealest t¢ach¢rs of essential life
iS5ueb, values and sense of identity. Since illceplion many full length documentaries bave been produced
along with tens of short but invaluable life lessons conveyed by Survivors. There are a number of such series
in prothi￿lOn. These include"Tim¢less Wisdom from Survivors" serie& 70 Faces and more.
The multimedia division prides itself on the higb quality of its work which it achieves through the efforts of
skilled and experienced personnel. Some of the consultants have worked at places such as the BBC. Sky and
many other large, professional outfits.
Active member of Jewisb Futures Group
JRoots is an active member of the J￿]Sh Futures Trust group of charities, the sole member of which is Jewish
Futures Trust. Jewish Futures TTUSt provides eentralised head offjee services to all the group charities to
enable the group to benefit from economies of scale and Shar￿ services. Charities in the group are actively
encouraged lo benefit from the services of rach other where shared expertise will fa¢ililal¢ better use of
resource5. All the chariti&s are encouraged to their overse&8 trips through JRIK>ts.
Achievements and Performance
There was a strong demaT]d for international educational trips in 2024. JRoots completed 88 trips supporting
4,225 participants (2023 84 and 4,187 participants) . At the time of preparing this Teport trip bookings are
increastng and JRoots expects to support even more trips and participants in 2025. able to offer the most
immersive, experiential tTiPS for UK and international participants.
The Charity continued the production of 3D filming t¢chniques for Survivors of ihe Holocaust to caplure
individual testimony to develop an immersive interactive experience for futures users to hear and see, in 3D.

Page 4
JRoots Limited
Trustees. Report (continued)
FinaDcial Review
During 2024 JRoots overall incom¢ from participants was £4,IIN).891 (2023: £4.827,369). DonatioTh￿ general
and designated were £164,409 (2023: £294,942) and overall tbe Charity generated a loss of £107,534 (2023:
profil £166,405).
JRoots is supported by a broad spectrum of donoTS from across the community, ranging from grassroots
student-level pro￿aM participants and alumni to a number of philanthropists who partner with our charity
and help encourage our activities.
All of JRoots' expenditure is focused Oll creating the wide range of successful high-quality educational
courses and popular, impactful activilies that deliver our staled charitable objectives.
Fttndraislng
JRoots is comrnitted lo the highe￿ ￿andardS ID fundraising. At all time5 it aims to ensuTe that its processes
and staff are respectful. open. honest and accountable to our supporters and the public.
JRoots is a m￿lUM siza tharity thal principally raises funds frorn individuals. family trusts and foundations.
and companies who have a connection with and support the work of the charity. Its approach is generally on
a personal level, but the wup also raises funds through cornmunity events and adivities.
Fundraising approaches made by jR￿ts are personal and targeted. focus5￿ on those individuals and
institutiiyns who have expres￿1 int¢resl in its work. JRoots does not ¢ngag¢ in large scale fundraising
acti￿]tIeS like ma&$ mailings, unsolicited telephone fimdraising or door-tfrdoor campaigns.
JRoots has 3 small fundraising team. Th¢ Chief Executive is responsible for the day to rnanagement of
fundraising acttvities. The Trustees provide oversight of fvndraising strategy and delivery. The Fundrdising
Team receive regular training and guidance and aim to adhere to methods of best practise including the
Fundraising Regulator's Code of Fundraising Practice.
und￿ no circumstances do¢4 JRTh)ts tthare personal inforn)ation of its suppK)rtLYs for the purposes of third
party marketing or processing.
There have been no complaints about fundraising activitias rq)orted in the year to 31 Decernber 2024, or
subsequenily.
JRoots has not used third paty organisations for its fimdraising activities during 2024.
Key Risks and Uncertainties
The Trustees have assessed the major risks to which the charity is exporf and are satisfied that systems are
in place to mitigat¢ exposure to the Major risks. A reduction in donor base could cause cash flow issues. any
delayed receipt of pledged donations income could also potentially cause cash flow issues.
The major risks facing the chaTity are reviewed regularly at management meetings. Regular reviews of cash
flow PTojections and budget forecasts are also undertaken, as well as a continual drive to reduce expenditure
and negottate belter ternis and T*es.

Page 5
JRoots Limited
Truslees. Report (continued)
Public Benefit
The Trustees acknowledge the duty in Section 17 of the Charities Act 2011 io have due regard to the Charity
Commission's published g￿eral and relevanl sub-S¢Ctor guidance on public ben¢fit.
All activities undertaken by JRoots are for the public benefit. With a focus on providing Jewish culiure,
history and heritage activitiffj the orgatiisation's operation is vy much geared to providing benefit to the
Jewish and wider community as is highlighied by the activities rqxirted herein.
By shaTing with today's generntion of Jews an understanding of the pasL the Charity aims to instil a sense of
moral responsibiliry, citizenship and lffddership wiihin society as a whole. This will also continue to be central
to its fiiture plans.
Plans for the Future
The main activity of the Charity continues to be the provision of educational journeys educational seminars,
production of educational materials and documentary films and books.
Reserves
JRoots needs free reserves to enable it to fulfil its charitable obligations and commitments that it enters into.
The Charity also requires reserves lo ￿SUre continuance of these obligations in the eventuality of any
unexpected revenue shortfall. The TThstees aim for the Charity to hold free reserve5 equal to not less than 6
months of norn]al rnnning costs. approximately £450.000. As at 31 December 2024 free reserves were
£634.699 (2023: £765.776}.
Statement of Trustees. Responsibilities
The Trustees (who aTe also the directors of JRoots Limited for the purposes of Company law) are responsible
for preparing the Report of Ihe Trustees and ihe financial stat¢m¢nts in a¢cordaD¢e with applicable law and
United Kingdorn Accounting Standards (United Kingdom Generdlly Accepted Accounting Practice).
Company law requires the Trustees to prq)are financial statements for each financial year whith give a true
and fair view of the state of affairs of the charitable Company and of the incoming resources and application
of resources, including the income and expenditure of the charitable Cornpany for that period. In preparing
those financial statemenls. the Trustees are rquired to:
sele¢l suitable accounting p)licies and then apply them consista)tly"
observe the methods and principles in the Charity SORP.
make judgements and estimales that are reasonable and prudenL
prepare the financial statem¢nls on the going concern basis unless it is inappropriate to presume
that the charitable Company will continue in business.

The Tn￿e£S are responsible for keeping prop¢r accountiug reAy)rds whicb disclose with Teasonable accuracy
at any time the financial position of the ¢haritabl¢ Company and to ￿8ble them to ¢nsuTe that the financial
statements wnply with the Cc4npaDAes Act 2006. They ar¢ also responsible foT safeguarding the assets of
the charitable Company and hel￿t for taking reasiThbk sty for the wev¢ntion atyj detection of fraud ond
other irregularities.
In so far as the Th￿tee5 are aware:
there is no relrnt athlit infornmtion ofwhich the tharAt8ble Company's auditors a￿ unaware. and
the Tn￿ have taken all steps that they ought to have tak￿ to mak¢ themselves awar¢ of any
relevant audit infoTmation and to ￿blish that the auditors are awarc of that inftirnmtion.
Sm*ll Comp•Jl¢s ExempdoD
In preparing this rem the DirertOTS hwe taken advantage of the sm811 wnpanies exemption
provided by 5￿tIOn 415A of the Compni¢s Act 20[
Auditors
Goldwins Limit&t" will be pro￿ for appointijjart #tthe fortlwmin8 Annual M¥*ting.
ON BEHALF OF ThE BOARD:
Neil Sthiff
27 O¢tobu 2025

Page 7
JRoots Limited
Independent Auditor's Report to the Members of JRoots Ltd
Opinion
We have audited the financial statements of JRoots Ltd for the year ended 31 December 2024 which
comprise the Statemeni of Financial Activities, Balance Sbeel Statement of Cash Flows and notes to
the fmancial statements. including significant accounting p)licies. The fll)ancial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 The Financial Reporting Stsndard applicable in the UK and
Republic of Ireland (United Kingdom G¢n¢rally A¢¢¢ptrd A¢coun¢ing Pra¢ti¢e).
In our opinion the financial statements:
give a true and fair view of the stste of the charitsble company's affairs as at 31 December
2024 and of its in¢oming resources and application of r¢sour¢¢s, including its incom¢ and
expenditure for the year then ended.
have been properly pr¢pare41 in accordance with United Kingdom Generally Accepted
Accounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and
applicable law. Our responsibilities under those slandards are fiwther described in the Auditor's
responsibilities for the audit of the financial slatements section of our TewrL We are independenl of the
charitable cornpany in accordance with the ethical requirements that aTe relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standarf and we have fulfilled our other
ethical respon.8ibilities in accordance with these requirements. We believe that the audit evidence we
have obtained is sulficient and appropriate to provide a basis for our opinion.
Condusions relating to going concern
In auditing the financial statements, we have concluded that the trust￿$. use of the going concern basis
of accounting in the preparation of the financial sthtements is appn)priate.
Based on the work we bave perfomied. we have not identified any material uncertainties relating to
events or conditions tbat. individually or collectively. may c&st significant doubt on the charitable
company's ability to conlinue as a going concern for a periTrl of at least Iwelve months from when the
fjnancial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.
Other information
The trustees are responsible for the other inforniation contained within the annual report. The other
infomation comprises the infornthtion included in the annual report, other than the financial statements
and our auditor's report thereon. Our opinion on the financial ststements does not cover the other
inforniation and. except to the extent othenvise explicitly stated in our re]KyfL we do not express any
forni of assurance conclusion thereon.
Our responsiThility is to read the other infornmtion an￿ in doing so, consider whether the other
infonnation is materially inconsistent with the financial staternents or our knowledge obtained in ihe
audit or othenvise appears to be materially misststed. If we identify such material inconsistencies or
apparenl material misstatements, we are required to deteTmine whether this gives rise to a malerial
misstaiement in the financial statements themselves. If, based on the work we have perfornied, we
conclude that there is a material misstatement of this other information, we are required to report that
fact.
We have nothing to report in this regard.

Page 8
JRoots LlmAted
Independent Auditor's Report t• the Members of jR￿ts Ltd {¢onlinned)
Opinions on other matters prescribed by the Companies Act 2006
In our opinion based on the work undertaken in the course of our audit
the infom)ation given in the tn￿tees, reporL wbich includes the directors, report prepared for
the purposes of company law, for the fmancial year for which the fll￿nCial statements are
prepared is consistent with the fmancial statements" and
the directors. report included within the trustees, report have been prepared in accordance with
applicable legal requirements.
Matters on which we are required to report by exceptioD
In light of ihe knowledge and understanding of the charitsble company and its environment obtsined in
the course of the audiL we have not identified Material misstaiements in the directors, report included
within the Trustees, report.
We have nothing to report in respeci of the following matters in relation to which the Companies Act
2006 requires us to Tewrt to you if, in our opinion:
adequate accounting records have not been kepL or
the financial statements are not in agrecment with the aCc￿nting records and returns. or
certain disclosures of tn￿tees. remunerdtion specified by law are not made. or
we have not received all the inforn]ation and explanations we require for our audil or
the trustees were not entitled to prq)are the fllwicial slatements in accordance with the small
companies regime and take advantsge of the small companies exeM￿lOn in preparing the
trustees. r4)0rt.
Responsfibilities of trustees
As explained more fully in the trustees. responsibilities statement Set out on pages 5 and 6, the trustees
(who are also the director8 of the clwitsble company for the purwses of company law) are responsible
for the preparation of the financial ststements and for being satisfied that they give a true and fair view,
and for such intemal control as the In￿te¢S de*miine is ne¢e&8ary to enable the prepardtion of financial
statements that are free fiDm ma*rial misstafrmenl whether due to fraud or error.
In preparing the fmancial statements, the I￿SteeS are reSpo￿lb]e for &$S￿ing the charitable company's
ability to continue as a going concern. disclosing. as applicable. matters related to going concern and
using the going concern basis of accounting unless the trustees either intend to liquidate the charitsble
company or to cease operalioTLS. or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the f￿ancial statements
Our objectives are to obtsin reasonable assurance about whether the financial ststements as a whole are
free frorn maierial misstatetnenL whether due io fraud or eTror, and to issue an auditor's report that
includes our opinion. R￿SOnable 8SSUTaiice is a high level of assurance, bul is not a guarantee that an
audit conducted in accordance with ISAS IUK) will always delect a material Jnisstatement when it exists.
Misstatements call arise from fraud or error and are Considered material rf. individually or in the
aggregate, they could reasonably be expe¢ted to influence the e¢onomic decisions of users taken on the
basis of these fllW]cial statements.

Page 9
JRoots Limited
Independent Anditor's Report to the Members of JRoots Ltd (continued)
I￿egUlaritieS, including fraud, are inslances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined aiK)ve, to detect material misstatements in respect
of iTregulariti&q, including fraud. The extent to which our procedures are capable of detecting
irregularities, including frdud is detailed below..
We obtsined an underStand￿g of the legal and regulatory frameworks within which the company
operates, focusing on those laws and regulalions that have a direct effect on the deternlination of
material amounts and disclosures in the fmancial slatements. The laws and regulations we considered
in this conlext were the Charities SORP (FRS102) 2019 and Companies Act 2006.
We identtfied the greatest risk of material impact on the fmancial ststements from irregularities,
including fraud, to be the override of controls by management and the recognition of income. Our audit
procedures to respond to these risks included enquiries of management about their identification
and assessment of the risks of irregularities. sample testing on the posting of journals, sample testing on
income recognized in the accounts and reviewing accounting estimales for biases.
Owing to the inherent limitslions of an audit, there is an unavoidable risk that we may not have detecfrd
some material misstatements in the financial statements, even though we have properly plauned and
perfornied our audit in accordance with auditing standards. We are not responsible for preventing non-
compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitstions are particularly signifjcant in the c&8e of misstatement resulting from fraud
as this may involve sophisticated schemes designed to avoid detection, including delibetaie failure to
record transactio￿, collusion or the provision of intentional misrepresentations.
A fiwther description of our responsibilities for the audit of the financial ststements is located on the
Financial Reporting Council's website aL www.frc.or '.uklauditortsres
nsibililies. This description
fornls part of our auditor's rewrt.
Use of our report
This report is made solely to the charitsble company's members, as a LK)dy, in accordance with Chapter
3 of Part 16 of the Companies Act 2￿6. Our audit work has been undertaken so that we might state to
the charitable company's membeT5 those matters we are required io state to them in an audilor's report
and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and the charitable company's members as a
body, for our audit work, for this repory or for the opinions we have formed.
Anthony Epton (Senior Statutory Auditor)
for and on behalf of
Goldivins LRmited
Statutory Auditor
Chartered Accountants
75 Maygrove Road
West Hampstead
Londoll NW6 2EG
27 October 2025

Page 10
JRoots Limited
Statement of Financial Activities
(incory)orating Income and Expenditure Account)
for the year ended 31 December 2024
No* Unrestricted
Funds
Restricted
Funds
2024
Total Funds
2023
Totsl Funds
Income..
Donations and legacies
144,521
19,888
164,409
294,942
Incomefrom chan"table activities."
Participant payments
Other income
4.1(X),891
1.621
4,IC￿,89I
1,621
4,827,369
1,104
Total income
4,247,033
19.888
4,266.921
5,123,415
Expenditure:
Ratstngfynds."
Donor funthxising costs
615
615
1,690
Expendiltlre on charilable activities.-
Charitable donations
Charitable activities
465,391
3.879
465,391
352,627
4 602 693
Total expenditure
4,345214
29,241
4,374,455
4.957.010
et expendlture)lincome for the year
(98,181)
(9,353)
(107,534)
166,405
Recon¢iliatlOD of funds:
Total funds brought fonvard
767 800
777 153
610 748
Total funds carried fonvard
669.619
669,619
777,153
The Statem¢nt of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing ￿tIvitieS.
The notes on pages 13 to 20 forjn part of these accounts.

Pageil
JRoots Llrnlted
Compaoy oumber 07114903
As al 31 Decanber 2024
2024
2023
Fixed Assets
Tangible assets
34.920
2,024
Currtot AJg•ts
12
1.671J79
564,162
Cash at bank and in h￿d
L6rA.086
1570,379
13
795
50
Net *S8ets
Totsl us¢ts
669.619
777,153
16
16
669,619
767.8(
Restricled fiuujs
Tot21 funds
669,619
777.153
compaDie5 sUbJ￿t to the small ¢ompanies regime within Part IS of the Companies Act 2(M)6.
Th¢ accou￿ wer¢ approved by the tru￿¢¢$ and auth￿ for issuc on 27 October 2025
Neil Schiff
The Dotes on pa8es 13 to 20 forni part of these accounts.

Page 12
JRoots Limited
Statement of Cash Flows
As al 31 December 2024
2024
2023
Cash floivs from operating activitie5=
Net incoming/{outgoing) resources
Depreciation
Loss on disposal of tangible f￿ed a&sets
(increase) in debtors
Increase/(decrease) in creditors
(107,534)
515
166,405
675
(1,107,217)
1184851
(140,925)
486.093
Net cash provided by operating aetivities
(29,385)
(459,938)
Cash flows from investing actlvlties
Purchase of tangible fixed assets
(Repaying)/Borrowing of funds from CBILS Loan Scheme
Additional l (repayment) of credit card loans
(33.411)
(10.714)
14,250
Net cash generatedl (used by) investing actlvittes
(44.125)
14.250
Change in cash and cash equivalents in the year
(73,510)
{445,688)
Cash and c&sh equivalents at the beginning of the year
1006217
1451905
Total casb and cash equivalents at the end of the year
932 707

Page 13
JRoots Limited
Notes to the Accounts- 31 December 2024
Company iDform#tion
The principal activity of JRoots Limited is the advancement of Jewish edu(ation and culture. The
Company is registered as a charitable Company limited by guarantee (Company number: 07114903,
charity number 1136532). It is incoTpofdted and dorniciled in the UL The address ofthe regI￿(w¢d office
is 379 Hendon Way> London. NW4 3LP.
Accounting policies
Ar￿U￿(ing Convention
The financial statements have been prepared under the historical cost convention and in
accordance with the Statemenl of Recommended Practice, Accounting and Reporting by
Charities (sol￿ 2015), applicable UK accounting stsndards including the Financial
Reporting SLgndard applicable in the UK and Republic of Ireland (FRS 102), and the
Companies Aci 2006. The Company meets the definition of a public benefit enlity under FRS
102. Assets and liabilities are initially recognised at historical cost or transaction value unl&8S
othenvise ststed in the relevant accounting policy notes. The principal accounting policies
adopted in the prepardtion of the financial statements are as follows:
Income
All incoming resources are included on the Statement of Financial Activities when the ChaTity is
legally entitled to th¢ In￿rne and the amount can b¢ quantified with reasonable accuracy.
Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Where costs cannot be directly attributed to particular
headiJ)gs they have been all(Kated to activilies on a basis consistent witb the use of resources.
Cbaritable activities
Charitable aclivities compris¢ those cosls incu￿ed by the Charity in the delivery of its activities
and services for its benefi¢iari¢s. It includes both cosls that ¢an be allocated directly to such
activities and those costs of an indirect nature nece&%ary to support them.
Governanee ¢osts
Governance costs comprise those costs associated with meeting the constitutional and strategic
requir¢m¢nts of the Charily and th¢ audit fees and costs linked to the strategic management of ihe
Charity.
Alloeation and apportionment of costs
Overhead and support costs relating to charitable activities have been apportioned based on staff
time.
Tangible fixed assets
Depreciation is provided at the following annual rat￿ in order to write off each ass¢t over its
estimated useful life.
Computer equipment
Heritage Ass¢t- s¢fer torah
- 25 /0 on reducing balance
Assds great¢T thaD £I.(X)O ar¢ apitslisd.

Page 14
JRoots Limited
Notcs lo the Accounts- 31 December 2024
Accounting Policies {eoDtinued)
Taxation
The Charity is exempt from corporation t&K on its tharitable activities
FuDd aecouDtiDg
Unrestricted funds can be used in accordance with the charitable objectives at the discretton of the
Trustees.
Reslricted funds w] only be used for particular restricted purposes within the objects of the
Charity. R¢stri¢tions aTiS¢ when sp¢cifJed by the donor or when funds are raised for particular
restricted purposes.
Further explanation of the nalure and purpose of each fund is included in tbe notes to the financial
statements.
Liability re¢ognition
Liabilities are recognised &$ soon as there is a legal or ¢onsiTudive obliga¢ion ¢ommitting the
Charity to the expenditure.
Translation of foreign eurrenciL%
Monetary assets and liabiliti￿ denominated in foreign currencies are tA￿slated into stuling atrates
of exchange ruling at the balance sheet date.
Trdnsactions in foreign currencie4 are translated into sterling at the rate ruling on the date of the
transaction.
Exchange gains and losses are recognised in the Statement of Financial Activities.
inanci41 instruments
The Charity holds only financial assets and financial liabilities of a kind that qualify as basic
financtal instrumenls. Basic financial instruments include debtors and creditors. Debtors and
Creditors are initially recogtkis¢d at transaction value and subsequenily measured al fair value. Note
19 provides more infornlaiion on financial instruments where future cash flows arc anticipated,
with financial a&s¢ts referring to dcbior balances ￿clUdIng prepayments, and financtal liabililles
referring to all creditor balances excluding deferred income and other taxation and S￿la[ security.
Going Coneern
Having reviewed the fjnancial position, Ihe Trustees consider that with current wh resources,
g￿eral reserves. potential appeal for fundraising. and a fvll schedule for fvture trips. there are no
material uncertainitie5 about the Charity's ability to continue as a going concern and have
reasonable expectations that the Charity has adequate resources to continue for the foreseeable
future. Accordingly they ¢ontinu¢ lo adopi th¢ going concern basis of accounting in preparing the
annual financial statements.
Government Grants
Grants are accounted for under the perforn]ance model as pernitlled by the Charity SORP.
Coronavirns Job Retention Scheme grant income was therefore recognised on a straight line
basis over the furlough period foT each relevant employee.

Page 15
JRoots LimRte41
Notcs to the A￿Ounts- 31 December 2024
Key judgements aDd estimates
In the applicalion of the Charity's accounting policies, which are de5cnl)ed in note 2, Trustees are
required to make judgements, estimates and assumptions about the canying values of assets and
liabilities ihat are nol readily apparent from other sources. The estimates and underlying a5SUmPtions
are based on historical experience and other faclors that are Considered to be relevanL Actual results
may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised if the revision affects only that
period or in the peri(xl of the revision and future penods if the revision affects the current and future
periods.
The Trustees Consider that there are no material judgements in applying acc¢)unting policies or key
sources of estimation uncertainty.
Income from donations and legaeies
2024
2023
Gifts
164,409
294,942
Income from charitabk activities
Trip and event participant payments
4,100,891
4,827,369
Other income
Bank interest received
1,621
1,104
Donor fundraising costs
2024
2023
Donor relations
Support Costs
1.497
193
329
615
1,690

Page 16
JRoots Limited
Notes lo the Accounts- 31 December 2024
Analysis of expendithre on ¢haritable *rtivi¢i
Basis of
allocation
Charitable
activities
Supp)rt Governance
costs
costs
2024
Total
2023
Total
Staff costs
Programme trip
expendlture
Direct
112J68
74.912
187.280
168,687
Dire
3,427,242
3.427242 4.141,804
Film and book produclion
Dirccl
72,956
72,956
77,911
General offic¢
Audit f
216.171
216.171
4.800
208.759
5.532
Direct
4,8(M)
3.755,781
147,868
4,8
3.908.449 4.602,693
Support wsts
Governance costs
147,868 (147,868)
4,8(Kl
(4,800)
Total charitable activity expeDditsre
3,908,449
3,908,449 4,602,693
Of ih¢ total expfflditure £3,879208 (2023: £4,425,434) was unrestricted .
Net incoming l (expeDditllre) for the year
2024
2023
This is staled after charging l (crediting):
Audit Fees
4,8(Kl
D¢pr¢ciation
515
675
Foreign exchange (gains) I lo&
1257
97,581

Page 17
JRoots Limited
Not&% to the Accounts- 31 De¢¢mbff 2024
An*lysis of $taff COS￿ trustee remuueration #Dd expenses
2024
2023
Salaries and wages
Social ￿UrIty Costs
Pension costs
157.977
17,265
149,920
15,524
179,118
168,687
There were no Tn￿te￿, remuneration or other benefits for the year ended 31 December 2024 (2023.. £nil).
Thcre were no Tn￿ees. expenses paid for the year cndcd 31 December 2024 (2023: £nil).
The avmge monthly number of employ¢es during the year was &8 follows:
2024
2023
Support
No employee rcmwier*ion amounting to more than £60.(K)O in either year. £0 remuneration was
paid to key management p￿rnIe1 in 2024 {2023: £0). All Truste&s are included as key personnel.
10 Taxation
The charilable Company is exempt frorn COTporalion tax as all its income is ¢hariiabl¢ and is applied for
charitable purposes.
I l Tangible fixed assets
Computer
equipment
Totals
COST
At l January 2024 and 31 December 2024
19.841
19.841
DEPRECIATION
At l January 2024
Charge for the year
17,817
515
17,817
515
At 31 December 2024
18J32
18,332
NET BOOK VALUE
At 31 December 2024
1,509
1,509
At 31 D¢¢ernb¢r 2023
2.024
2.024
Heritage Asset - purchased in Year- sefer torab
33,411
Total value of Tangil)le a&8ets
12 Debtors
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
859,750
565.046
328,022
123,136
1.671.379
564.162

Page 18
JRoots Limited
Notes to the Accounts- 31 December 2024
13 Creditors: Amounts falling due within one year
2024
2023
Trade creditors
Social security and other laxation
Amounls owed to sistw charities
Other creditors
Accruals and deferred incom¢
Credit Cards
73,823
4,193
24,926
4,780
622
893
749,128
14,901
768
1.886.416
4,187
1,969,387
795,250
14 Deferred Income
2024
2023
Balance as at l January 2024
Amount r¢l¢as¢d to in¢ome in the year
Amount deferred in the year
702.888
1.071,058
{702.888) (1,071,058)
1776.054
702 888
Balance as ai 31 December 2024
1.776.054
702.888
Deferred Income at each year end represents amounts received from participants for educational trips
that will take place in the Peri￿ after th¢ year end. Income is released to the Statement of Financial
Adivities for the year in which the activity occurs.
15 Capital commitinents
Amounts contracted for, but not providaj in the accounty amount to £nil (2023: £nil).
16 Movement ID Funds
l January
2024
ID¢ome
Outgoing
resources &
los
31 De¢ember
2024
gains
Unrestricted Funds
General funds
767.8(K)
4,247,033
(4,345,214)
669,619
Restrl¢ted Fund
29
41
Total Funds balanees
777.153
4,266.921
(4.374.455)
669.619
Unrestricted funds rq)resent funds avai]abl¢ to the Trustees for the general Purpo￿ of the Charily.
Restricted Funds rq)r¢sent donations and exp¢nditur¢ on films and Projects to pay tribute and.
renlember people who survived the HolocausL
17 Related Party Transactions
JRoots is a bubsidiary of Jewish Futures Tn￿t which Organi￿ central resources for JRoots and other
sister chartties so that the group benefits from economies of sca]¢ and shared expertise and experience.
During the yeaT under review Jewish Futures Trust charged JRoots £212.226 (2023: £190.650).
Durkng the year Jewish Futures Trust made donations to JRoots of £2.OiX) (2023: £3,700). JRools
provided a grant of £35,IXK) to subsidise educational trips (2023 £12,0(K)).

Page 19
JRoots Limlted
Notes to the Accounts- 31 December 2024
17
Related P¥rty Transactions (cvnlinu¢d)
JFf-Jewish Futures Foundation Inc is a charity in the USA which sha￿4 a Irustee with JRoots. During the
yw, JRwts ￿e1Ve￿ donations from JFT - JFF In¢ totalling £2.267,202 (2023.. £2.604.947). At the end of
the year JRoots Ltd was owed £561 J76 {2023: £123.038) by JFF- JFF In¢.
Aish HatOTah UK is a subsidiary of Jewish Futures Tn]sL the sole member of JRoots. Aish Hatorah UK ran
5 trips (2023: 4) through JRoots during the year which meant that JRoo¢s incuTr¢d net costs on b¢half of
Aish Hatorah UK to the value of £128.860 (2023: £94.103). The net costs of these trips were paid to JRoots.
JRoots gave a grant to AISH of £31y),(X)O to subsidise educational trips (2023: £150,000).
Forum foT Jewish Leadership is a subsidiary of Jewish Futures TrusL the sole member of JRoots., JRoots
provided a grant of £35,(XX) to subsidise educational trips (2023 £12,000).
Klal-chazon is a subsidiary of JFT. the sole member of the Cornpany. Klal_chazon ran 3 trips (2023:
4 trips) using the services of JRoots Ltd during the year which meant that JRoots Ltd incurred net Costs
on behalf of the Company io the value of £32,209 (2023: £25,368). The net costs of these trips were
paid to JRoots Ltd. At the year end the Klal-chazon owed JRoots £24,757 (2023 . £19.548). During
the year, JRoots provided a grant of £35.000 to subsidise educational trips {2023: £20,000).
During the year the Tn￿teeS made donations to the charity of £16,125 (2023: £nil).
18
Parent Undertaking and Ultimate CoDtrolliDg Party
The Company is a lo￿/0 subsidiary of Jewish Futures Tn￿1 Limit¢4 a limited liability Company,
registered number 07884678 and a registered charity number 1151066.
Jewish Futures Tnsst is involved in public education and culturdl activities.
The Trustees regard Jewish Futures Tnjst Limited as the immediate and ultimate parent Company.
Jewish Futures Trust prepare consolidaled annual accounts , including the results of the Company.
A Copy of the consolidated accounts Can be obtsined from the JFf head oifice at 379 Hendon Way,
London NW4 3LP.
l9 Financial instruments
2024
2023
Charity
Financial assets measured at amortised cost
2,110,978
lJ57,483
Financial liabilities measured al amorti￿d cost
129,923
92,362
Financial assets me&sur¢d at amortis¢d cost include trade debt0￿. amount owed by group undertakings,
other debtors and cash equivalents.
Financial liabilities me&sured at amortised cost comprise trad¢ creditors, oth¢r creditors and accruals
excluding deferred income.

Page 20
JRoots Limited
Notes to th¢ A￿OUnt8- 31 D¢cember 2024
20 Comparative Statement of Financial Activities January to December 2023
Note Unrestricted Restricted
Funds
Funds
2023
Total Funds
Ineome-
Donations and legacies
228,469
66,473
294,942
Jncomefrom chorifable activities..
Participant payments
Other income
4,827,369
4,827,369
Total income
5,056,942
66,473
5,123,415
Expenditure:
Raisingfvnds."
Donor fundraising costs
1,690
1,690
E¥penditure on charitable activiti￿..
Charitable donations
Charitable activilies
352,627
4 425.434
352,627
4 602 693
177 259
Total expenditure
4,779,751
177259
4,957,010
Net incomel{exp¢nditure) for the year
277,191
(110,786}
166,405
Reconeiliation of funds:
Total funds broughi forward
120 139
610 748
Total funds earrled forward
767,800
9,353
777,153