AHAVAS TORAH BOYS ACADEMY LIMITED BY GUARANTEE DIRECTORS, AND TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Company No. 08118886 (England and Wales) Charity No. 1150729
AHAVAS TORAH BOYS ACADEMY Company Information Directors and Trustees Arthur Weller Dov Mankoff Company Number 8118886 (England and Wales) Independent Examiner B Olsberg & Co Enterprise House 3 Middleton Road Manchester M8 5DT Registered Office B Olsberg & Co Enterprise House 3 Middleton Road Manchester M8 5DT Charity Registration Number 1150729
AHAVAS TORAH BOYS ACADEMY Contents Report of the trustees and directors Statement of Financial Activities Balance Sheet Notes to the Financial Statements Independent Examiners, Report
AHAVAS TORAH BOYS ACADEMY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees of the charily present their annual report under the Charilies Act 2011 and the financial statements for the year ended 31 August 2025 and confirm thal the latter comply with the requirements ofthe Act, the Trust Deed and the Charities SORP 2005. REFERENCE AND ADMINISTRATIVE INFORMATION The Charity was incorporated under the name Ahavas Torah Boys Academy on 26 June 2012 and is registered with the Charity Commission under charity number 1150729. The Trustees, directors, secretary and principal addresses of the Charity are as listed on page 1. STRUCTURE, GOVERNANCE AND MANAGEMENT GOVERNING DOCUMENT The charity is constituted as a company limited by guarantee, and is therefore govemed by a memorandum and articles of association dated 25 June 2012 which has not been amended. GOVERNING BODY The structure of the Charity consists of two trustees both of whom are also directors of the company. The board of Trustees is authorised to appoint new Trustees to fill vacancies arising through resignalion or dealh of an existing trustee. ORGANISATIONAL MANAGEMENT The Trustees of the Charrty, are legally responsible for the overall management and control of the Charity and meet regularly. RISK MANAGEMENT The trustees actively review the major risks which the charity faces on a regular basis and believe that an annual review of the controls over key financial systems, will be sufficient to ensure continuity in the event of adverse conditions. OBJECTS, AIMS, OBJECTIVES AND ACTIVITIES The charity is constituted as a company limited by guarantee and its objects are to encourage and support the furtheran of Orthodox Jewish Religious EdurAtion and in line with this objective is operating as a full time school The charity is organised so that the trustees meet regularly to manage its affairs. The charity is not dependent on voluntary assistance. Administration of the charity is dealt with by the trustees. It is intended to continue with the Charities activities. PUBLIC BENEFIT The trustees confirm that that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education when reviewing the charity's aims and objectives and in planning future activities.
AIMS AND INTENDED IMPACT Within these objects, the trustee's aim to provide funds for the running of a school. OBJECTIVES FOR THE YEAR The aim this year is to continue to give support to the running of a school. STRATEGIES TO ACHIEVE THE YEAR'S OBJECTIVES These included meetings with parents and potential donors to obtain funds for the running of the school. PRINCIPAL ACTIVITIES OF THE YEAR The charity collected funds during the year which were sufficient to meet the needs ofthe Charity. GRANT MAKING POLICY The policy is to provide funds for the running of the educational activities. REVIEW AND ACHIEVEMENTS AND PERFORMANCE FOR THE PERIOD FINANCIAL REVIEW Transactions and Financial Position The Statement of Financial Activities shows a total income of £ 480,57412024 - £335,609) and resources expended were £458,7271eaving a surplus for the year of £21,847 {2024- deficit of £16,717). Funds available are sufficient to permit the charity to continue in operation and to carry on the same level of funding. FINANCIAL REVIEW AND RESULTS FOR THE YEAR The Trustees consider that the performance ofthe charity this year has been satisfactory. There were no significant changes in the year. This is in line with the wishes of the Trustees who constantly review the effectiveness of the charity and approve the scope of their activities. RESERVES POLICY The trustees intend to fully maintain the current activities. INVESTMENT POLICY AND OBJECTIVES There is no investment policy at present. FUTURE PLANS The trustee's plans are to continue to collect donations to support its current educational activities and to operate as a school
ACCOUNTING AND REPORTING RESPONSIBILITIES The trustees are required by Charity law to prepare financial statements for each financial year which give a true and fair view of the financial activities of the charity and of its financial position at the end of the year. In preparing those financial statements the trustees are required to.. (al select suitable accounting policies and apply them consistently., (bl make judgements and estimates that are reasonable and prudent., (cl follow applicable accounting standards and statements of recommended practice. disclosing and explaining any departures in the financial statements. (dl prepare the financial statements on a going concem basis unless it is inappropriate lo assume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approval The report was approved by the board of directors and trustees on 26th June 2026 and signed on its behalf. D Mankoff Trustee
AHAVAS TORAH BOYS ACADEMY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Note Unrestricted Funds INCOME RESOURCES Donations and sundry income Interest Security Grant 439,494 303,833 41,079 480,574 31,775 335,609 RESOURCES EXPENDED Wages and Pension Costs Professional Fees Security Functions, Outings and Activity School Requisites Insurance Sundries Repairs, Maintenance and Services Printing, Postages and Stationery Advertising Accountancy Utilities Health and Safety Rent Computer Expenses and Telephone Depreciation 269,248 35,421 38,786 29,175 10,681 4,710 537 18,723 207,625 16,602 32,836 21,446 21,873 3,940 17,066 2,978 1,296 4,943 1,391 36,420 3,736 682 1,080 24,068 5,790 TOTAL RESOURCES EXPENDED 458,727 352,326 NET INCOME IIDEFICIT) 21,847 (16,717) FUND BALANCE AS AT 31 AUGUST 2024 4,769 21,486 FUND BALANCE CARRIED FORWARD AT 31 AUGUST 2025 26,616 4,769 The notes form part of these accounts
AHAVAS TORAH BOYS ACADEMY BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 FIXED ASSETS Tangible assets for use by the charity 52,727 53,409 CURRENT ASSETS Bank School Requisites Stock Sundry Debtors 15,317 7,000 12,923 7,000 22,317 19,923 CREDITORS Amounts due within one year (48,4281 (68,5631 Net Current Assetsl(Liabilities) (26,1111 (48,6401 Net Assets 26,616 4,769 FUNDS Unrestricted Income 26,616 4,769 The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that the members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for cornplying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The Accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small company's regime. The notes form part of these financial statements. These accounts were approved by the Trustees on 26th June 2026. TrusteelDirector D Mankoff
AHAVAS TORAH BOYS ACADEMY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies Basis of accounting The financial statements have been prepared under the historical cost convention, and in accordan with the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) and the Charities Act 2011. 1.2 Income Voluntary income, contributions and donations are accounted for as received by the charity. No permanent endowments have been received in the year. Wages 2025 2024 Salaries etc. Pension Premiums 264,462 4,786 269,248 23 199,902 7,723 207,625 23 Teachers Fixed Assets Propety Improvements Fixtures & Fittings Total Cost Brought Forward Additions 50,000 9,776 59,776 50,000 9,776 7,049 3,409 59,776 7,049 52,727 Less Depreciation 50,000 Creditors; Amounts falling due within one year 2025 2024 Accruals Loan Social Security and Other Taxes 14,862 32,397 11,080 56,000
AHAVAS TORAH BOYS ACADEMY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AHAVAS TORAH BOYS ACADEMY I report on the Accounts of the Trust for the year ended 31 August 2025, which are set out on pages 6 to8. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity's trustees are responsible for the preparation of the accounts. The charity's Iruslees consider that an audit is not required for this year under section 144 of the Charities Act 2011 Ilhe 2011 Acll and that an independent examination is needed. The Charity is preparing accrued accounts and l am qualified lo undertake the examination by being a qualified member of The Institute of Chartered Accountants (England and Wales). It is my responsibility to.. Examine the Accounts under Section 145 of the 2011 Act., To follow procedures laid down in the General Directions given by the Charity Commission under Section 145151 of the 2011 Act., and To state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINERS. REPORT 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 those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present "true and fair view" and the report is limited lo those mallers sel out in the statement below. INDEPENDENT EXAMINERS. STATEMENT In connection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 130 of the Charities Act 2011., and to prepare accounts which accord with the accounting records, and to comply with the accounting requirements of the 2011 Act have not been met,. or 121 to which, in my opinion, allenlion should be drawn in order lo enable a proper understanding of the Accounts to be reached. B Olsberg B Olsberg & Co Chartered Accountant Enterprise House 3 Middleton Road Manchester M8 5DT 26th June 2026