COMPANY REGISTRATION NUMBER . 07316468 BBYO COMPANY LIMITED BY GUARANTEE UNAUDITED FINANCIAL STATEMENTS FOR 30 SEPTEMBER 2025 Charlty Number: 1141616 dmund Carr Chart•rd ArroinloMI• Edmund Carr LLP Chartered Accounlanl$ 146 New London Road Chelmsford Essex CM2 OAW
BBYO COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 CONTENTS PAGE Company infomiation Trustees, annual report Independent examinees report to the Tnjstees Statement of financial aaiviiies Balance sheet 10 Siatem¢nt of ¢&sh flows Notes io the financial s(aMents 12
BBYO COMPANY LIMITED BY GUARANTEE COMPANY INFORMATION YEAR ENDED 30 SEPTEMBER 2025 Charity liumber Compan). Number 07316468 Registertd Offitt 146 N4W London Road Chelmsford CM2 OAW Trustees Jonathan. Lord Motsis ofK¢niiol Chairm C'harles Robins l.'pslLI Miiha¢l AIILO-I larris F.mtnil l.iiin¥%lUII LaLifL'n Ik,ni)liil Ja%minL (i(ith¢ir Gaun I lart l.isa /.iiial Adam Mthrgolin R¥s18Td 17 O¢iui>¢r 2025 .4prKi1n1L I (k'iobL'r ?024 Kj%i&inl J IkxLynbLr 21124 AprM)ini¥d 24 1)¥xrmb¥r ?025 AppoiniLd 24 IkKimbL'r 21125 AppL}ini 24 [Xxim'r 2025 Independent Examiner Ali¥ trCCA l.Amund C'arr l.l.P ChdriifLd ALLI)unidnts 146 N¥w l.ondon Road ChL'lm%fDrd EssLX CM2 OAW Bankers Barilai's Elank I C'hiirrhill P13 London E14 5HP
BBYO COMPANY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT YEAR ENDED 30 SEPTEMBER 2025 The iru%t¢¢% hav¢ Pl¢a%u in pr¢s¢nting th¢ir r¢porl and th¢ unaudit¢d financial %tst¢ffl¢nls for lh¢ LharilN' lur the ended 30 Septetnber 202i_ Th¢ T[uee Of the Lhatil& pa8e l al%D lh¢ dir¢ctOT4 of th¢ ccimpani.. l)uring this financial v¢ar. on¢ of our Trusl¢e5 sI¢pTKd from th¢ Il(wd. lastnine Gothelf had pru% id¢d invJluahl¢ ¢Xrtile in t[k¢1]ng and ¥iKial m¢dia pri>Thotion. H¢r r¢.4ignati()n ivi drien h> a chang¢ ID her personal and M'orLiDg life ihai r¢suli¢d in significantli. reduced hJndii idih aiailahl¥ f()r h¢r Ici coniribui¢ ID IIIIYI). Iler place on Ihe knard li'&% thk-¢n hN' l.auren IILniili¢l. a IIIIYO alutnna M'ho broughi a u¢alth of (xrIenCe iTh projeci [aNage11nI and L()mrn¢rcial op¢ralion5. Rick Kaplan slan¢d iht l'ear in his rol¢ as F.x¢cuiii'e l)ireaorof1411YO Ilk. IloM'¢ver. he h(Indvd in hi% r¢ignalion in F¢bruaTh' 20•5 10 pursu¢ a new opwbnuniii. a% (.'k.() of a charili. mi)Te IIKul ii) %4'h¥rL IivKd. dnd al%U du¢ ii) Ihi itWlliDL'ThI hirth af hi% fir%1 chil(l ihdl InLant hL nid¢d dilT¢r¢nt kind ol-r(il¢. Ricki. had been eKemplan' IL% OUT k_l). proi'ing him%el(an OUl%thnding an highlN LI'ILlllI'L ILddLr- of Ihi orgiiniaiipD and i)f our %iaff. i'oluniLxr% I¢j mimk'r. Iliidlr hi% Inanagmll and guidaniL. WL efiaiid a claVIladI8 rffiigramml cifLngagilllLllL LXPiriLncLs nd lnI%. and pluiliirin l(w dLV&li)pri)Lnl and grom'ih iiell inii) i. luiuri. ,¢ ii'(MJl¢J like lo thunk Riik) liir hi% invuluabll ci)niribuii(w and M'i%h him L&Lr¥' >uccL.%% in ihL fuiure. l.1)Ili)'lng a iargLILd und irHi¢pih recrnitmeni priKL.%%. In M41i' 2U25. Ricki. was succild as l..xLLuiil l)irLXI()r b!. Ji)%h Ilurtu%'. %i'ho bTI)ughi a lifllong iijininiunini iu IL1.1h Li)miiiunal ILudLrship 1th a pas%ii)n l<)r inf()nnal JL wish L$114)n. !'(wih LnwdgLrynLni and fi)4lLring rnianingl'ul L(InnLilions io l*rdLI. Objectives and Activities 'I'hL IiimpJn>"s i)bjLclb as sLt oui in its 8obrmin8 documLni are= al'l'hL advaniimLnl ofJ¢wish l--ducalion. leadcrship Irainin8 and und¢rsianding ofjudaism iim()nbTr%l Jiwish Ii¥nagLr¥ i-oung r&cipli in li iih IIK. ILnLls ofihl JLvish faiih in %Liili mannLr IIJL I)irLLIUTS in Ihl'ir dJSLTLiion shdll dLILnninL and: bi ThL diJ%'JnLLmLni of SULh oiher objeits as are for benefii ofihL public atld are eharithble In aL¢ordan¢e wilh SL¢IL()n 17151 ofthe crIlle Aci and the Chariiies IA¢¢ounLsllnd RLwTrTLil IIL¥iildlil?ni 21W8. IhL' dirLLior% IMty-L' rigdrd i(> the guil1LL oth publiL bLnL'fJi i%%ULd bi thL C'harit) Liimmi%%iiin. In particular. 1511Yr) tsken oi-L'r frmn 1114Y() C'harilablL I'ruil thL Y(IFI Lhi)larship l und. a rthiriclcd fund. fcirmed Ihri?ugh the merger ()f Richard Lrui4"n %chi)lar%hip l und into Y()I'i (the name of the fund raising campaign undetlak.en b} Ihe IIIIY() C'haplers and Ndliiinal 1511Y()l.'I'hL I'und pr(ii-idL'% bur%aTi¥% 10 1411Y() mLmlK'li loM-ard% ihL CQ%t Iif1114YO'% prugrammLi. primarili" iLs lsrdel prugrnmmc%. il% I IK summer cdmp Jnd il% ei"enL%. ApplicJnL% for huryariL% for l%ra<l prDgTammes ar¢ also expected lo appl!" for financial Lssisiartce to IIJIA. Bur%&ies are detemiined . Ihe SLholatship Commiiiee. taking inio a¢¢outhi the eduLdlivndl L()rtlent nl'th< progratnrne and fatnili" circurn.slances ofihe pthicipanl. In addili4Trn. 1411Y() has agreed eXLepiii?nallN" 11> irtlei<s1-fTee deferred pa1.menl plani Iiith pdrticipant¥ enabling thetn to tnak¢ pavtnenl foT PTogtaintll¢s oTrrr an ¢xtend¢d p¢riod_
BBYO
COMPANY LIMITED BY GUARANTEE
TRUSTEES. ANNUAL REPORT l¢onbnuedl
YEAR ENDED 30 SEPTEMBER 2025
The u%'erdll Lusts uf BBYO's specifiL eduLJtional leadershipJLllI'ilies ma! be subsidised.
from boih gLnLral funds and IhL YOFI Scho]hIp Futhd. Chaplirs ma) also appli 10 YOFI
Scholar%hip F'und io lund sp¢cil)c proj¢cis and aciii-iiies. raising proce¢dsand donatlOn5 ma},
b¢ %p¢iili¢alli ¢ar-tnark¢ii li)r YOFI SchDlar5hip Fut.
laiionol.4cfivifies
BB YO ofters a range of ctnirdlli. organised aciii'iiits its I'ouih m¢mr5 including..
Our Isrdel progydmme organi5ed in conjun<iithi Miih ihi UJl.4 Israel ExrriethLL. com
Tn(Inih li)ng %UrnmLr hcilidai. LXPLricncL iours for tMMQi(-%F_ %iudcnLS lagcd 15116 I'car
the e%eni.% oi'lk-li)kr 71h 2(1?.l. and ihe coniinuing coniliil and chall¢iigiiig siiuaiion in l%rael. Ihe
TrubtLLS l.'XLLUlllL Dirieior. ha% ing disciiSSid ai lingih aiid 5ur%'L!id ihi pariiiisof Ihc rililant
ILL'rts. onLL
din luok ihL dilliLuli dLLisiOll nui Iu Tun IhL RRYO 1sfdLI Tuur in ?0?5. and insiLad 10
'.uri)p¥ ixp¥ri¥nL¥ a% did in •U24. 1'hi% offLrin¥ up bi. 46 liin% M'hu
¢nji)J¢d a wonderlul trip and m¢aDinglul Jem'ish eNp¢rience IhTI)ugh fourcounirJe% ol l-.urope.
Shi)rLlihim. a 1011 I dtti. I'K rL'sidL'niial 'Cam
aiir&iLlItI8 )'1)un8Lr partlLi
n15agL 13. 14
hL'ld during IhL summLr holidals. priirtaril!.
Ear5. and pro% Idin
s1#] aciii Illi and Joine
In ?O_% Ino%'id 10 a nill %'LIIUi whifi %4'L could iakL (hi I4'holL bill jus1 for
IIIIYI). %4'iih ii%'Lr%ii in alleThdanc¢. IncludiThg a group of ie¢n% l%ra¢l. the fL¥dback 'aS
risc a near-
Winier C'
BBYO
COMPANY LIMITED BY GUARANTEE
TRUSTEES. ANNUAL REPORT l¢ontinuedl
YEAR ENDED 30 SEPTEMBER 2025
L(Yal.4ciiviiies
FIIIYO has Chapi¢rs l>'ouih groups) in NW l.ondon and surroundingarea& as well a5 a Lhapt¢T in
Manchesi¢r. (Tht Glabgom chapier Ulltonunaieli. proved unsusiainablel. I,¢ also aiiraci
participanis Irom around (he UK and Ireland io our naiional aciii iiits. We coniinut 10 explore (he
fei95ibilii!' of groups in oihtr artas. w'hile building and dei¢loping Ihe tI151ing and n¢'tr ones.
Chapitrs art led b%. )'ouih exeLILliies. tltcied bi (he louih Intinbership. Chapitrs mtti 1veek1 or
forirtighil) and offLr a %iLd progrnmmi of iduL&lional. culiural. stiLial M'iifaTi and soei
suleadi1lg
Ri¢ky Kap1¢ our D¢signal& r¥¥urdIng L¥a(I during lh¥ i¥-ar und¥r unlil his
d¥parturi wh¥n th¢ rcili iakin i)I'¥r b%. Juth IlJrnui'_ lunJth
BBYO COMPANY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT l¢onbnuedl YEAR ENDED 30 SEPTEMBER 2025 As a result of thi £ancLllaiion of Trek Israel for thc sceortd !c8r nJnthin& and iht rcplaccmcni with Trik Europi. we istrt again noi abli io lap into tht UJl.4 Israel Expifiirtcc for bur&qries Ihis vear. Hoiwever. follo ing ihe rei'iey oliht proe¢sses and aciiiiiit5 ofihe Scholarship Comminee. we imposed a iighier budget for Iht %'tar. ThL rL,ul1 Ihat ihL Scholarship Commiliee grantLd a iothl of£16,697 in this financial l'ear Iwhich included grants for Shorashim and other experiences and ei'thtsi. Fithantiil Revitw BB YO r¥lJOrt¥d a surplus of £43.31912023124.. d¥fi¢ii off49.1knl. d1siribu1¥ b¢iM'¢¢n Unrestricted Funds ai a surplus of£60.016 and Reri¢ funds ai a £1&697 deficii. BB Y()'s fiserves kY>siiion Loniiniii5 10 be aLLLpiablE.' B]4YI) finished Iht Ne8r H'iih £96.36712024.. £36.351 I IlnrLsiriciid l.-unds and £1.76312014.. £18.4601 Rislricicd l-.ur5. l)uring IhL LurrLni linancial %'Lar. 14i ha%'e Loniinuid 10 miniain loiy oi'erhe&ds and are benefiiing Iriim ¥runls I'ri)m li)iul and naii(Inal gi)i'LrnfflLni ii) UN fi)r Ihl lack of u)iiiribuii()n% froin uur muin naliunth iv¥nii. as wcll donaliuns fr(Mn alufflni and thiir fa11]. Reseryes Polscy 'I'hL dirL'Lli)rs rL'VliM IhL IL'iel OrrL''Th-L5 annuall). 10 L'nsurL• ihai ii'i Inain1n %ulliLILni rLrIS 11) InahlL niirmal i)tKruiin¥ aLliiilii% lo Li)nlinuL ui'Lr a [nINj of 12 In(Inth.%..%hi)uld a %hi)nfall iii iD¢I)m¥ iKiur Ici liik¢ a¢¢uurtl i>ftXbi4rtlial risks #Ni ii)niinginii¢i ib)I mJ> ari%¢ fn)m lim¥ 10 iimL'. I)urin8 this linantial %'¢ar. lh¢ dir¢ciors ¢oniinu¢ io¢onsid¢r thai i. %hi)uld . Th¥ l-,riindi ofBIIY() w¢r¢ ¢¥iahlibh¢d in 1992 10 rni8¢ funds Ihrough 2 opp¢als io fom)¥r IIHY() mLin'r Iii hLIp insuri 1411Y()'s Ion8 ILrnI fuiurL'.'I'hL' l.rLLnds havL bL'Ln dcinnani fi>r SLI-Lrtsl In LordnCl '11h IhL %4 iskn's Lifthe donor& the Fri¢ndsofBBYO account has become pari ol-th¥ l(Ing limi r¢¥¢r%¢% nl'1114YO. Plan5 for Futwre Period5 -I'hL Iliiaid and I'ri?IL*iDnal ieam ai 1411Y() coniirtU¢ lo -Nk- ¢xi¢nsi%t $llStsinabiliti- plan5 to SLLufL IItSYO'.% long ILmi fuiiirL.-IhLsL inLludL'. The d¢v¢lopm¢ni and impl¢m¢niion ora farrf¢arhingalumni ¢ngag¢m¢ni slrnt¢". making full i>f the new. Alumni NeiM'(>rk plaifom) ltiunLhed b!" BB YO Iniernaiional. whiLh includes a plan for ionsislini and ongoing alumni fundraising. The fiimiuldliun Of d comprehert%ii"e 5 )ear businek% plan ii) imjild i)n our sirenghs and achiL%Lmcnl& and exicnd IhL BBYO UK ottering in boih depih and brcadih. This u'ill feed into a major i'¢nlur¢ philanihropi. appeal lo rai5¢ significani lund5 for an ¢ndoiim¢ni and capilal from a s¢l¢£t numb¢r ot'Th¢alih%" 1411YO alutnni. lo ini"¢st in and a55ur¢ th¢ long-I¢Ttll 5¢curitN" ot. BBYO IIK.
BBYO COMPANY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT l¢onbnuedl YEAR ENDED 30 SEPTEMBER 2025 Strutture, Governanct Mgnagtment BB YO was inLO)[alLsd ith Juli. 2010. Ith April 2011 BBYO ivas regiert as a charily by the CharilN Commission and commenced OErnling wilh cffeLI fffpm l Jul% ?01 I. BBYO is govLrned b). lis Memorandum and Articles of AsltIOn. hleh sd oui ihe requLf¢ineni5 IOT manbership and direcl(ir4 Dl'ih¢ cotnpani'."I"he Articles of A%(Kiaiion siipula rhaL annuall!.. a Gen¢ral MLtling of the mL'mEK'rs is hLld ai which the diTeeiors arL' elecia b)" ordinar¥ rL'solulioth. n¢ third iil'the dir¢cior% r¢liT¢ annuall). bul offer them1.¢% foT el¢ciion b}. ordiJ)a rLsolulion at & GLnL'ral ML'Llirt8. -I'he direcior% apin1¢0 Jonaihan. T.ord molS of Kenwood. 10 chair meeiiThgs and he also chaiTS Ci¢n¥rol M¢¥tings Ill. BB YO. Th¢ dir¢Lii)rs tnii 4 titn&s during ih¢ i'¢ar und¥r Major risks have been rei'iey'¢d al s)'siems or pr(KYdures hai'e been esthblished to manage those riyks.. C'omMiiiÈs Th¢ SLhc)latship Cummiii¥*' pla).$ a vitsl roll in ¥nablin8 mani. m¢mlK'r$ 10 parti¢ipai¢ ith our pro8rammLs and LdLicaiional L%ents. throu providin8 and facilithiin8 financial suppon. Fjnanciul Powers -I'hL dirLtli)rs hail appr()I'Ld a SLhLmi of l.'mrKiwi'rmLni. SLiiingoui IhL dilL8diion Df auihoriiiLS 10 uppr1> pUnIS and Lonirailual arrarlgiynlts..['tl1> schLmL is 4Lnnuall}'. 'y(Jculivtr Rtrmiinériilicjn 'rhi pll fi)r lh¥ l..N¥Lulis& 1)iT¢Llor isd&1irtnirt bascd on nChMaS Ii'iihin lh¢ cummuniiN and wiihin IhL iniL'rnaiii)nal Organi11n ofsimilar rol¢s.' lh¢ ixPLfiL& i'41u¢ of Ih¢ candidaiL' and Ihl finanLidl siiiiation of EIB YO. rrainingandlnduclsor of fvew Dirvciors -rhi dirLKiors riLLlI'I Ifdiniiig in IhLir rlsponsibiliiics as 1rusli of a Lhariiabll I(1intyani' Ihmugh th¢ publiLalion5 01'th¢ C'haril! CommL55ion and informalion on ih¢ir ebsi(¢. N¢w' dir¢rlwb Ii'ill Isn bLnLfit I'rom an inducti(In ILd b%- lh¢ ¢xislingdir¥Tlorx and trnining in IhL %afL8uarding rlsponsibiliiiis ofDircciors.
BBYO COMPANY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT l¢onbnuedl YEAR ENDED 30 SEPTEMBER 2025 The financial siaiemenis hav¢ been prepared in accorilance with ihe accounting rMTrlicies oui in n01¢5 10 the accoun15 and compli. wilh Iht chariii. sgoi'erning dMeL Ihe Chariiies.4ct 2011 and ALLI)Utiting RL'POrting b) Chariii<s". SkniLtnLnt orRLOI[1jnLd1 PrdcliLL applicable lu LhdriiiL5 prtparing (heir aLLounis in aLcordiL lice '11h iht Financial Rerrt)rting Standard applieable in Iht LIK and Republic ol Irtland published on 16 Juli. 2UI4. This ILptsrl has LK'Ln prLwaTLd in acLordathLL' Mith the proi'isiorts applicab]L 10 Lompanies eniiiled 10 (he small companies tK¢mpiion. 24 June 2026 Approled b%. the trllgi¢¢son.......... . ot)d si8ned oth th¢ir khalf.. Jonathsn. ljord Morris of l%enwood
BBYO
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BBYO
YEAR ENDED 30 SEPTEMBER 2025
I repon on th¢ accounts of the cornpani forihe ended 30 sepMber 2025 which are sei out on
pages 9 10 18.
Responsibilities And basis of rtport
As Ihe charit). Iriisieeb ol"Ihe coinpani land also its dir¢ciors forihe purposes ofcompani. lay'l you
are responsible lor iht prtparaiion of (he accounis in accordance 'l¢h the rtyuiremenis of Ihe
Companies Aei 2(M)61-Ih¢ 21x16 Ath-i.
Having saiislied m)seifihai Ihe 41CCOUtiis of the compan). are noi required io be audiied under Part
16 Ol'ihe 20 Aci and are eligible for Indendent e¥aminaiion. I rell in respect ol'm%"
examiniiiion ol')'our compan%. s a
BBYO COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI YEAR ENDED 30 SEPTEMBER 2025 Lnrestricted Fund5 Re5tri¢ted Funds Total Fund$ Total Funds 2025 2024 Income from: Donaiiotjs and le8a£ies In$1Mlnts Charitsbl¢ aLiiviti¢s 150.883 17 352.395 16.897 167.780 647 352.391 93.862 868 471.508 Ttstil Intome 503.925 16.897 520.822 566.238 Expertditure on: 12.444 603.7110 443.(A)9 33.594 477.503 Tts141 Exptndityrt 443.IXY) 33.594 477.503 616.144 N¢1 IheomellEAptnditur¢l 60.016 116.6971 43.319 149.4X)6 I'ranilir% HLiw¢¢n Fund5 Net lOVement in Funds 00.016 116.6971 43.319 RKCONCII.IATION OF FUNDS 36.351 18.460 54.811 104.717 Total funds iarriLyJ forward ()6.367 1.763 All ofihL aCIiVjIiLS of IhL charii!. arL ClaSd as eoniinuin The oteS on pAgey 12 to 18 form p4rt oftbtSt fiDaDriil 51•ttmtnt
BBYO COMPANY LIMITED BY GUARANTEE 8ALANCE SHEET AS AT 30 SEPTEMBER 202S 2025 2024 Note FIXED ASSETS Tangible asstls 1,391 CURRENT A&SETS l)¢bior> Cash ai btsrtk 12 27.512 86.? 59.4?2 62.819 CRLDITOILS.. Amounts falling due within year IJ 16.973 9.121 NET CURRENT ASSETS 96,739 53.698 TOTAL ASSETS LESSCURRENT LIABILITIES NET A&SETS 98.130 8.130 54.811 FUliDSOF THE CHARITY lJnlIrlL¢ld 96.367 1.763 36.351 l R.46() 14 TOTAL CHARITI. FUNDS 98.130 54.811 l.ur Ihi yLar ¥nding 30 S¥plLmbL'r 2025 Ihi corrbpan). Wds ¢nliild io ¢xthnpiion from audit und¢r 4¢1tii)n 477 of ih¥ Li)mpani¢% A¢1 ?IX>6 Ith¥ A¢ii r¢laiing ith ¥mall )mpani¢s. I hl MLm.rS havi ni)I rLquiTLd ihL lompan. obthin an audii of its fur ihL yLar in qui%liiin in aLrordanLI %4'iih s¢Llion 47fy.. 'IhL dirL'LtI)r% dLkn()y ILd¥L IhLir rErxin%ibiliiie% for ¢thnpli"in8 11.iih ihL' fLyuifL'mLnL% of thL Act with rLSPLiI 10 aLxounling r&&wds' and Ihi Prcpardiion o(aLxuunis. ThisL finanLldl slaiLmLnls ha hL'Ln prnparcd in accordan¢¢ with thc Sla1 proi'isions for gmall riTrmpani45 und¥r ljart 15 ofih¥ C'ompani¥5 Arl 2111)6. ThcSL financial slatemints w¢r¢ approved b!. th¢ TrUtt5 o 518n< nn thLir .haIr b).. 24 June 2026 and are Jonathgn. Lord Morris of Kenwood CDtnpany RE815tra¢ion Nutnir". 731f468 Tht nthtox 1110 18 part rfiktAt fliA•elal *iAitmtThL 10
BBYO COMPANY LIMITED BY GUARANTEE STATEMENT OF CASH FLOWS YEAR ENDED 30 SEPTEMBER 2025 Notes Total 2025 Total 2024 Net rnoi'ement in funds for the reporting p¢riod {as per the statement of financial acliyities) 43,319 (49,9061 Adjustments for: Iiivestment income Depreciation charg¢5 {Increase) I decrease in debtors Increase l {decreasel in crediiors (647) 607 (24.1151 7.85? (868) 5.50 6.212 1821 10 C85h flows from oper8¢ing 8£¢ivi¢i¢s". Net cash provided bv l {used in) operating aetivities 27.016 144.0941 Cash flows from investing aeiivities: Purchase of iangiiblc fixed asscts Bank inlcresi Nel c#sh provided by / {ys¢d in) inv¢siin% #¢iivi¢i¢s (8851 647 (238) 868 868 Change in cash and cash equivalents in ihe reporting period 26.778 (43,2261 Cash and cash equivalents brought forward 59.422 102.648 Cash and Cash equii'altnts carried forward 86.200 59.422 The notes on piges 12 10 18 form pgrt of Ihest finxn¢i*l sigltmenls.
BBYO COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 I. AC'C-.OUPiTING POI,IC-IES Basis of #¢tounting Tlii linaniial.itaiLmLnts hai'e en PTepartd in accordance i%-iih Ihe fiiiancial Rew)ning Sugndard ppIiLabli in thL I IK and Republic uf ITelJnd IFRS 1021. Auling and R¢puriing b% ChaTiIi¢s'. Siilliineni of ReLoitiIiieTided PraLiice appli£able in iht UK and R¢publi< of Irtland Ichariiits SC)RI) I.'RS 1021 and th< Companies Klci 2006. Legal Status BB YI) i) il Lhariiable coinpan% limiitd b% guardniee. li is incorkY>rnied in Ingland and W'ales and Ilb rgIslircd address is 146 Ne. London Roath C'helmsford. Essex. LM2 OA.. The compan) rn¢¢L4 th¢ d¢finilicin i)l-a public kn¢fii ¢Thtiii' U[¢T FR8 102. Going concern 'I'he ¢Jiriiiors art of ihe opinion ihat iht charii!. has sufficieni resources io continue uading for the neAI l? Inonihs Irom IhL date ol'signing ihese accounis. Intoming Rtsourtes InLom¥ I'rom duntiiiorts is in¢liid4d in in¢otning r¥'soUr¢¥ Ih¥s¥ r¥Y¥iiabl¥. ¥x¢¢pl Mh¥n dUrtUr ypixily Ihitt durtJliuny ¥ii¥n lo Ihi ¢harii%" tnusi b¥. uxxl in fulur¥ J¢¢uunlin¥ riodS. lh¢ inLI)InL 1% dilLrrLxl uniil ihu¥ PiTiod%. InLum¥ frum TOUTS and is accuunii(I foron an aiirual% h¢L4i%. SLhi)141r%hip% url u.d li) rnyluLL ihi cv%i ofihi lour% li) parti¥ipunits. Resources Eiptnded All pLndItIirl 1.% uILiiiinlLd fi)r iin un aLLruul% b&%1% iThiludL% V.4T IhL iliuriil 1% li(11 VAT rigi%l¥KJ.'I'hi maji)ril!' ul'ixpirtJiluri is dir¥LIII- dllribulJbl¥ Iu spLxiliL chariliihli J¢lii'ili¥i, (illVLrnanLi Ll)%lS ats, associaiLd M'iih ihe 8ovemance arraTr8ents ol'thL charii%'. Fixed Assets l.'IKicl IransfLffLd fTI)m unincorrA)raiLd IIIIY() WLrc aluLd ai nci b(M)k ialul ai Ihc datL Depreti#tion liljl)r ¥XP¥nditur¢ i)n iangibl4 fix¥d a.1$ is ¢apiialis..fhL' ¢0¥1 of oth¢'r ii¢ms 1$ wriltirt olTas inLiirr¥d. Ik'priiialiiirt 1.% ialLulalKd %v a5 lo wri¢¢ plTihi c(151 of an ass¢t. 1¢$$ ils ¢sliinal¢d .%iduiil iJlui. (ii¥r lh¥ urUI ixi)nwnir lif¥ vfihai ass¥1 as follows.. l)fli¢L' & Ll)mpuier equipment Caliring iquipmcnl ?5% sifdlghi line I/0 slrdighi lin¢ Debtors ind credilor5 receii•bltlp•i¥ble within one i't•r Dibior% ¥Kdilors 11 iih no siaiid iniirLiI raii.Iiid rliiiiable or pai-abl¢ u'ithin on¢ aT¢ r¢Lordcd al transailion pric¢. Ani. lo5 arising impainneni aT¢ r¢cognis¢d as ixpindiiure. tkastj RLnials pa>abl¢ under operating leases ar¢ charged to the SOFA on a svaighi line basis over ihe P¥riod ol'th¢ 1¢35¢. Fund accounting Funds h¢ld hl Ihc ¢harits' are ¢iih¢r'. UnrLsiriLILd gLnLral funil5- IhLse arL funds MhiLh Lan use41 in accordancl wilh IhL ehariL2blc objtclb ai lh¢ dibirtiion olihe iriisie¢s'. Designaieil lunds-lhese are funds sffl aside b!, the trus1115 out of unr¢strirt¢d fund5 for spwific fulur¢ purFM>5¢5 or PToj¢cf5. RLsifiLIl furtds- IhLSL funds thai Lan onli t. for partiLularrLstricicd PUTse5 y"iihin th¢ objects of ihe charity.. 12
BBYO COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 DONATIONS & LEGACIES urtrIcted Rt5tricted Total Funds Total Funds Funds Funds 2025 2024 Ciciv¢rnm¢til gronls OihLr donations and grnnis 150.883 16.897 167.780 93,862 1S11.RX3 16.RY7 167.7XII Y.1.%62 2024 ¥Y.862 93,162 INVESTMENT INCOME All ol'ih¢ ¢hariu s inY¢sim¢ni in¢om¢ aris¢s from ini¢r¢st b¢8ring d¢p)sii a¢¢ounts. INCOML TrROM CHARITABLE ACTIVITILS Unrtstricied Restricied To¢*1 Funds Total Fund$ Futhd5 Futtd5 2024 ummLr .hiM) & TouT5 14ni% Inii)m4 IniiimL Ir(im C'hapleTS Mimh¥rihip fci 285.651 511.279 3.320 5.145 •85.651 58.?711 3.320 5.145 3YY.938 63.234 6.025 35? 395 35? 395 21)24 471.5n8 471..SOlf CH.4RITABLE EXPENDITURE Unre5tricfed Restrirled Total Funds Tolal Funds Fund5 Fund5 2024 Summer Scheme and Iimjys EvLni LxpindiiurL Bursariis Support costs INolt 6 Ciiivemartce CiisL% (Note 7 242.?40 72.197 16.897 259.137 72.197 16.697 124.404 5.1)68 351.875 66.591 49.170 131.550 4.514 16.697 124.404 5.068 44.3.9()9 33.594 477.%{13 603.71K> 2024 55i.i30 t5&1iO Orfj3. ifH) 13
BBYO COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 6. SIIPPORT COST5 Unrt5tricted Rtstricttd Totsl Funds Total Funds Funds Funds 2024 Siaff ialarits and expenses Premises costs Oih¥'r ddtninistrdliv¢ ¢xp¢ns¢s 93,382 93.382 93.8 13.Y65 24.577 19.861 19.861 1 ?4.404 124.404 131.5$0 7. GOVERNANCE COSTS Ilnrestricted Restricttd Total Funds Total Funds Futhd5 Fuhd¥ 2024 Aiii)unianL& 7nd 1ndiperent ¢xaminaliDn 5.(M 68 5.00(I 68 4.446 08 5.()611 5.068 4.514 . ANALYSIS OF STAFF COSTS 2024 Wa&Tiy and sdlarics 113.568 2.033 2.672 111¢.440 91.244 Pgrtlculgrs of employees.. 'I'hL 4l%Lf4i¥L nutiibLr i)fbl4ltTimplo)'LYi b). IhL charii). during Ihi financial )'knqr on a hLadcounl basis amourtl¢d ¢0.. 2024 No Lrnployee r¢c¢iv¢d emoluments ofmore Ihan £60.(W durin8 the !'ear12024- None). The remiineratii)n benefits of ke). manaKemeni perne1 in the Ithr IOLilled £48.14312024- £44.8501. 14
BBYO
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2025
9. TRUSTEES RE%fUNERATION
NonL of thL truslLLS or PLfsotlS corttiLied with thL4n tLLIILd hn! tLXnUrttration foi
their servic¢&
NonL of thL truslLLS MLfL' rL'iMbutsLd LxsE in
BBYO COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDEO 30 SEPTEMBER 2025 13. CREDITORS= Amounts falling dut within oDt vt*r 2024 Trad¥ LTedilurs PaN'roll L¢5 and social security. ()Iher Cr¢diior ALLruals 6.512 1.393 1.655 1.396 4.470 4.8iO 2.180 16.973 Deterred income 9.121 Deterred income r¢laies 10 pa)Thenis rectii'ed in adi'ance for ei'ents tsk'ing place after the }'ear end. 14. RESTRICTED FUNDS loiemtht ih resour¢t5: Balanct at Balance at 10¢12024 Incoming Oulgoin8 Transfer5 30 Stpt 2025 al R&1 I KILin l.ainil> l.oundaiion 1&460 116.6Y71 14.(MK)I 10.lth 110.(KKJI 2.897 12.%47 16.897 133.5941 1.763 dl C'iimmunii) Securiiv-lnjsl 18.400 1.763 al 'l'hi I KILin l.amil¥ I'()unddiicTrn aMardLd d grdni 10 used on providin8 bursaTiL'S. til 'l'hi J1h Yi)Iiih l.'und pr(IvidLd a grani fur Shorashim. ¢1 'l'h4 Il'nai Il'riih 11K 8rnni auard¥d fiTrr th¥ furniing ofih¢ Nl-'Il #nd C l.l-L ¢v¢ns. ¢Jl 'l'hi C'i)mmLinii) SLcuriiJ I'rusl pruvidLd a SLYufii)' grani for sh4)hlm. 16
BBYO COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 15. ANALYSIS OF NET ASSETS Ibetwetn restricted ind unrtstritted funds) Tangiblt rixed 85sets Other net 255¢ts Ttbt41 R¢%triLt¢d -763 1.763 Unr¢strict¢d 1.391 94.976 96.367 1.391 96.739 98.130 16. COMPANI. LIMITED BI. GUAIUNTEE Ev¢ry mL4nb¢r ofih¢ Compath%' und¢rthk¢s io ¢Ontribul¢ 10 ih¥ ass¢ts ofihl CompJn!' in ih Ll'Lni Iil'ihL &imL 'Ing wound lip during IhL iimL helshi is a mLmk"r. or 1th1n one l'ear IIL Th'urd%. li)r Ihl pai'rnLni.% i)fihi und liabiliiii% i)fihi Con)pdnN conlracild bifor¢ th¥ lim¥ Jl %%hiih h¥(sh¥ b¢ a m¥'miKY and ofih¢ ¢harg¥s )nd or windinbj up Ihi sdmL. and lor IhL adjusiminLs Df Ihi rights of ihe eoniribuiors among -rh¥ ii)mp£th% li ¢()nirull¥d lh¢ Tru%l¥¢S. 17. C.OMMITMENTS UNDEROPERATIP4G LEASES 'I'hL Lhdfiiy Is LC)mmiiiLd 10 iothl fuiurL' minimum le pa%Thents undLr a non-canLX.IlablL OPLraiing Ila$ as follws.. 2024 Noi later than on¢ y¢#r .aiir ihan oni >iar and noi laiLr Ihan fiYL )IWS 4.0110 4.(IRO 18. RELATED PARTI. TRANSACTIOP4S There were no related parti. Iransaciion5 during the Itar. 17
BBYO
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2025
19. PRIOR I'L4R FUNDS NOTES
RESTRICTED FUNDS
lovement in resourtt5:
BalaDre at
l Ott 2023 Intoming
Balance 4¢
TrAnsftr5 30 Sept 2024
Otsigoithg
al YOFI tscholarship
bl Rothschild Foundaiion
Ll ().Kfurd & 8t. Ci¥ur¥¢x JYT
dl Niiihdn Laski Mimorial Trnsl
el I KILin l.amil%' Foundaiion
Ndliundl l.ull¥r% Cummunil) Fund
17.630
8.1
117.6301
18.IK)nl
18.IKKII
1.0001
131.5401
110.000
1611.1701
511.1
10.(
18.460
90.630
18.(KlOI
1 %.460
al Thl Ynl.'l 8ch()larship Fund proi'id¥% bur%ariL> and %ub%idiLs io BBYll TmI. toM'ard% Ih
Li)s1 ol. RBY()'% programm¢& PTimthril) lis Isra¢l PTogwm¢% ils summ¢r ¢amps ond ils ¢w¢nis.
bl R(Ith%Lhild I'iiundaiion Ilanadiv F.umpL has all'ardL a grani ioward% a projLCI 10 dLI'LIop
Lharii)'% ¥¥nvral ihariitibl¢ purp05¢S.
Ll ()xli)rd & 51. (lil)rgbL% jL.1% Youth Fund award¢ a grani fur u%L' ()Th IhL %ummir pn)gTallll11l.
di 'l'hi Nathan l.