Trustees' Annual Report for the period
Period start date Period end date 1 April 2024 31 March 2025 From To
Section A Reference and administration details
Charity name
KEHILLAT NASHIRA
Other names charity is known by
Registered charity number (if any) 1157989 ~~f~~ Charity's principal address 26 Drayton Road Borehamwood Postcode WD6 2BX
Names of the charity trustees who manage the charity
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|---|---|---|---|---|
|Dates acted if not for whole|Name of person (or body) entitled|
|Trustee name|Office (if any)|
|year|to|appoint|trustee|(if any)|
|Co-chair|
|1|[Stephanie ]|
|Woodrow|
|2 Daniel Benedyk|
|3 Alexander Brown|
|4 Chana Baram|Co-chair|
|5 Jonathan Hart|Treasurer|
|6|
|7|
|8|
|9|
|10|
|11|
|12|
|13|
|14|
|15|
|16|
|17|
|18|
|19|
|20|
|—|
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Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year
December 2018
TAR
1
Names and addresses of advisers (Optional information)
Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document
CIO – Foundation Registered 24 July 2014
(eg. trust deed, constitution)
Charitable Incorporated Organisation How the charity is constituted
- (eg. trust, association, company)
Trustee selection methods
Appointed by resolution of the Trustees
- (eg. appointed by, elected by)
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
-
policies and procedures adopted for the induction and training of trustees;
-
the charity’s organisational structure and any wider network with which the charity works;
-
relationship with any related parties;
-
trustees’ consideration of major risks and the system and procedures to manage them.
Section C Objectives and activities
Summary of the objects of the charity set out in its governing document
-
TO ADVANCE THE JEWISH FAITH FOR THE BENEFIT OF THE PUBLIC, INCLUDING (BUT NOT EXCLUSIVELY) BY HOLDING PRAYER SERVICES, LECTURES, CLASSES, AND THE PUBLIC CELEBRATION OF JEWISH RELIGIOUS FESTIVALS AND EVENTS.
-
TO ADVANCE EDUCATION ABOUT THE JEWISH RELIGION FOR THE PUBLIC BENEFIT
December 2018
TAR
2
The trustees have due regard to the Charity Commission guidance on public benefit in forming the charitable aims and objectives.
Monthly prayer services, along with lectures and celebration of Jewish religious festivals and events.
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
Additional details of objectives and activities (Optional information)
You may choose to include further statements, where relevant, about:
-
policy on grantmaking;
-
policy programme related investment;
-
contribution made by volunteers.
December 2018
TAR
3
Section D Achievements and performance
The charity held religious services (approximately monthly) on Friday Summary of the main nights, Saturday mornings and key religious festivals. In addition the achievements of the charity charity arranged community meals and educational events including during the year external speakers.
December 2018
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4
Section E Financial review ~~ee~~
Brief statement of the charity’s policy on reserves
The trustees aim to hold free reserves to cover six months of operating expenses.
Details of any funds materially None in deficit
Further financial review details (Optional information)
You may choose to include additional information, where relevant about:
-
the charity’s principal sources of funds (including any fundraising);
-
how expenditure has supported the key objectives of the charity;
-
investment policy and objectives including any ethical investment policy adopted.
~~ee~~ Section F Other optional information
Section G Declaration ~~ee~~ The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Jonathan Hart Full name(s) Chana Baram Position (eg Secretary, Chair, Co-chair & Trustee Treasurer & Trustee etc) ~~——ee~~ Date 31/01/2026 5 December 2018
December 2018
TAR
KEHILLAT NASHIRA
Unaudited Report & Financial Statements For the year ended 31 March 2025
Registered Charity Number : 1157989
KEHILLAT NASHIRA
Contents
| Detail | Page |
|---|---|
| Trustees Report | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes forming parts of the Statement of Financial Activities | 7 |
Page 2 of 7
KEHILLAT NASHIRA
TRUSTEES’ REPORT
OBJECTIVES AND AIMS
Objectives
The charity’s main objectives and aims are:
-
To advance the Jewish faith for the benefit of the public, including (but not exclusively) by holding prayer services, lectures, classes, and the public celebration of jewish religious festivals and events.
-
To advance education about the Jewish religion for the public benefit
The trustees have due regard to the Charity Commission guidance on public benefit in forming the charitable aims and objectives.
Monthly prayer services, along with lectures and celebration of Jewish religious festivals and events.
Significant activities
The Charity continues to undertake activities that contribute to the achievement of the stated objectives which are summarised below as well as achieving the Charity Commission's guidance on public benefit, including the guidance on public benefit and fee charging.
ACHIEVEMENTS AND PERFORMANCE
The Charity operate monthly prayer services, along with lectures and celebration of Jewish religious festivals and events. In addition the charity arranged community meals and educational events including external speakers.
FINANCIAL REVIEW
Principal funding sources
The charity relies on grants and income from fees and charges to cover its operating costs. All such activities are supported by a team of volunteers and paid individuals who give support in the functions of maintenance and organising events.
Reserves policy
The trustees aim to hold free reserves to cover six months of operating expenses. At the end of the period funds of £80,298 (2023: £59,855) were held by the Charity and were earmarked for future educational events.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Kehillat Nashira is a charitable incorporated organisation (CIO) registered on 24[th] July 2014.
A management committee administers the affairs of the charity. The Trustees and other members are appointed onto the management committee on an annual basis.
The committee members who served during the year were as follows:
Trustees
G Scher S Woodrow R Harris C Baram J Hart
Registered office and operations address 9 Berkley Close, Borehamwood WD6 3JN
ON BEHALF OF THE TRUSTEES:
Name of trustee
Signature Date
Page 3 of 7
KEHILLAT NASHIRA
Independent examiner’s report to the trustees of Kehillat Nashira (‘the CIO’)
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm 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 Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form 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 fair 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.
Signed:
Name: Bhavik Raghvani, ICAEW
Address: 296 Kenton Road, Harrow, HA3 8DD
Date: 30 January 2026
Page 4 of 7
KEHILLAT NASHIRA
Statement of Financial Activities For the Year Ended 31 March 2025
| Note Income from: Donations, Legacies and Similar Incoming Resources Total Income Expenditure on: Charitable Activities 2 Net Income Net Income For the Year Net Movement In Funds Total Funds Brought Forward as at 1 April 2024 Total Funds Carried Forward as at 31 March 2025 |
Unrestricted Funds £ 77,955 77,955 (57,512) 20,443 20,443 20,443 59,855 80,298 |
Restricted Funds £ - - - - - - - - |
2025 £ 77,955 77,955 (57,512) 20,443 20,443 20,443 59,855 80,298 |
2024 £ 59,195 59,195 (45,362) 13,833 13,833 13,833 46,022 59,855 |
|---|---|---|---|---|
Page 5 of 7
| KEHILLAT NASHIRA | Balance Sheet As At 31 | March | |
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| CURRENT ASSETS | |||
| Cash at bank and in hand | 80,298 | 59,855 | |
| LIABILITIES | |||
| Creditors: amount falling due within one year | - | - | |
| NET CURRENT ASSETS | 80,298 | 59,855 | |
| NET ASSETS | **80,298 ** | 59,855 | |
| REPRESENTED BY: | |||
| THE FUND OF THE CHARITY | |||
| Unrestricted Funds | 80,298 | 59,855 | |
| Restricted Funds | - | - | |
| TOTAL CHARITY FUNDS | 80,298 | 59,855 | |
| APPROVED BY THE TRUSTEES AND SIGNED ON THEIR BEHALF BY: | |||
| _____ | _____ __ |
||
| Name of trustee | Signature | Date |
Page 6 of 7
KEHILLAT NASHIRA
Notes forming parts of the Financial Statements For the year ended 31 March 2025
1 Accounting policies
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note in these accounts. These statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and with the Charities Act 2011.
The principal accounting policies adopted in the preparation of the financial statements are as follows:
Incoming resources
Donations and grants
Income from donations and grants, including capital grants, is included in income when these are receivable, except as follows:
-
When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
-
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met.
When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
Interest receivable
Interest is included when receivable by the charity.
Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent on those activities.
Fund accounting
Funds held by the charity are either:
-
Unrestricted General Funds: these are funds that can be used in accordance with the charitable objects at the discretion of the trustee
-
Designated Funds : these are funds set aside for a designated future purpose or project; or
-
Restricted Funds : these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.
2 Charitable Expenditure
| Charity objective | 2025 2024 £ £ 57,512 45,362 57,512 45,362 |
|---|---|
3 Trustee remuneration and benefits
No trustees were remunerated in the period.
Page 7 of 7
KEHILLAT NASHIRA
Unaudited Report & Financial Statements For the year ended 31 March 2025
Registered Charity Number : 1157989
KEHILLAT NASHIRA
Contents
| Detail | Page |
|---|---|
| Trustees Report | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes forming parts of the Statement of Financial Activities | 7 |
Page 2 of 7
KEHILLAT NASHIRA
TRUSTEES’ REPORT
OBJECTIVES AND AIMS
Objectives
The charity’s main objectives and aims are:
-
To advance the Jewish faith for the benefit of the public, including (but not exclusively) by holding prayer services, lectures, classes, and the public celebration of jewish religious festivals and events.
-
To advance education about the Jewish religion for the public benefit
The trustees have due regard to the Charity Commission guidance on public benefit in forming the charitable aims and objectives.
Monthly prayer services, along with lectures and celebration of Jewish religious festivals and events.
Significant activities
The Charity continues to undertake activities that contribute to the achievement of the stated objectives which are summarised below as well as achieving the Charity Commission's guidance on public benefit, including the guidance on public benefit and fee charging.
ACHIEVEMENTS AND PERFORMANCE
The Charity operate monthly prayer services, along with lectures and celebration of Jewish religious festivals and events. In addition the charity arranged community meals and educational events including external speakers.
FINANCIAL REVIEW
Principal funding sources
The charity relies on grants and income from fees and charges to cover its operating costs. All such activities are supported by a team of volunteers and paid individuals who give support in the functions of maintenance and organising events.
Reserves policy
The trustees aim to hold free reserves to cover six months of operating expenses. At the end of the period funds of £80,298 (2023: £59,855) were held by the Charity and were earmarked for future educational events.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Kehillat Nashira is a charitable incorporated organisation (CIO) registered on 24[th] July 2014.
A management committee administers the affairs of the charity. The Trustees and other members are appointed onto the management committee on an annual basis.
The committee members who served during the year were as follows:
Trustees
G Scher S Woodrow R Harris C Baram J Hart
Registered office and operations address 9 Berkley Close, Borehamwood WD6 3JN
ON BEHALF OF THE TRUSTEES:
Name of trustee
Signature Date
Page 3 of 7
KEHILLAT NASHIRA
Independent examiner’s report to the trustees of Kehillat Nashira (‘the CIO’)
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm 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 Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form 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 fair 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.
Signed:
Name: Bhavik Raghvani, ICAEW
Address: 296 Kenton Road, Harrow, HA3 8DD
Date: 30 January 2026
Page 4 of 7
KEHILLAT NASHIRA
Statement of Financial Activities For the Year Ended 31 March 2025
| Note Income from: Donations, Legacies and Similar Incoming Resources Total Income Expenditure on: Charitable Activities 2 Net Income Net Income For the Year Net Movement In Funds Total Funds Brought Forward as at 1 April 2024 Total Funds Carried Forward as at 31 March 2025 |
Unrestricted Funds £ 77,955 77,955 (57,512) 20,443 20,443 20,443 59,855 80,298 |
Restricted Funds £ - - - - - - - - |
2025 £ 77,955 77,955 (57,512) 20,443 20,443 20,443 59,855 80,298 |
2024 £ 59,195 59,195 (45,362) 13,833 13,833 13,833 46,022 59,855 |
|---|---|---|---|---|
Page 5 of 7
| KEHILLAT NASHIRA | Balance Sheet As At 31 | March | |
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| CURRENT ASSETS | |||
| Cash at bank and in hand | 80,298 | 59,855 | |
| LIABILITIES | |||
| Creditors: amount falling due within one year | - | - | |
| NET CURRENT ASSETS | 80,298 | 59,855 | |
| NET ASSETS | **80,298 ** | 59,855 | |
| REPRESENTED BY: | |||
| THE FUND OF THE CHARITY | |||
| Unrestricted Funds | 80,298 | 59,855 | |
| Restricted Funds | - | - | |
| TOTAL CHARITY FUNDS | 80,298 | 59,855 | |
| APPROVED BY THE TRUSTEES AND SIGNED ON THEIR BEHALF BY: | |||
| _____ | _____ __ |
||
| Name of trustee | Signature | Date |
Page 6 of 7
KEHILLAT NASHIRA
Notes forming parts of the Financial Statements For the year ended 31 March 2025
1 Accounting policies
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note in these accounts. These statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and with the Charities Act 2011.
The principal accounting policies adopted in the preparation of the financial statements are as follows:
Incoming resources
Donations and grants
Income from donations and grants, including capital grants, is included in income when these are receivable, except as follows:
-
When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
-
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met.
When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
Interest receivable
Interest is included when receivable by the charity.
Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent on those activities.
Fund accounting
Funds held by the charity are either:
-
Unrestricted General Funds: these are funds that can be used in accordance with the charitable objects at the discretion of the trustee
-
Designated Funds : these are funds set aside for a designated future purpose or project; or
-
Restricted Funds : these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.
2 Charitable Expenditure
| Charity objective | 2025 2024 £ £ 57,512 45,362 57,512 45,362 |
|---|---|
3 Trustee remuneration and benefits
No trustees were remunerated in the period.
Page 7 of 7