## **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**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|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|
|—|
**----- End of picture text -----**
## **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**
1. 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.
2. 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**
**TAR**
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:
1. 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.
2. 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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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:
1. 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.
2. 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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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