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2025-09-30-accounts

CHARITY REGISTRATION NUMBER: 1162111

FOUNDATION FOR JEWISH HERITAGE UNAUDITED FINANCIAL STATEMENTS 30 SEPTEMBER 2025

FOUNDATION FOR JEWISH HERITAGE

FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

PAGE
Trustees' annual report 1
Independent examiner's report to the trustees 7
Statement of financial activities 8
Statement of financial position 9
Statement of cash flows 10
Notes to the financial statements 11

FOUNDATION FOR JEWISH HERITAGE

TRUSTEES' ANNUAL REPORT

YEAR ENDED 30 SEPTEMBER 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name

Foundation for Jewish Heritage

Charity registration number 1162111 Principal office 20 Neeld Crescent London NW4 3RR

THE TRUSTEES

Mr D Peltz OBE Mr S Sebag Montefiore Dame H Hyde DBE Mr S Roden Lord D Finkelstein OBE Rt Hon J Murphy Sir S Schama CBE Mr D Bearman Mr S Goldman Mr R Ziegler Prof D Latchman CBE

INDEPENDENT EXAMINER Keith Sussman FCA

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Board of Trustees of the Foundation for Jewish Heritage oversees the charity's operations and programme of work, and they, along with Honorary Solicitor Charlotte Wilson, are to be thanked for the time and effort that they provide on a voluntary basis.

Risk management policy

The Trustees have identified and reviewed the major risks to which the charity is exposed. Checks are regularly invoked, particularly those relating to the operations and finance of the charity. The Trustees are satisfied that these systems and procedures mitigate any perceived risks.

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FOUNDATION FOR JEWISH HERITAGE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 SEPTEMBER 2025

OBJECTIVES AND ACTIVITIES

The purpose of the Foundation for Jewish Heritage, as stated in its Constitution and approved by the Charity Commission as charitable, is:

 to promote for the benefit of the public the conservation, protection and improvement of the built Jewish heritage including synagogues, monuments, cemeteries, communal buildings and sites of sufficient religious, historical, architectural, social or cultural significance;

The Trustees have referred to the advice contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives, and in planning future activities and setting the grant making policy for the year.

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FOUNDATION FOR JEWISH HERITAGE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 SEPTEMBER 2025

ACHIEVEMENTS AND PERFORMANCE

1 Areas of focus

The delivery of the Foundation's mission in the field of Jewish heritage covers four key areas:

This has been further year of significant progress for the Foundation. Highlights are outlined below.

2 Historic Synagogues Preservation

The Foundation's work in the field of synagogue preservation is guided by the research it had undertaken in collaboration with the Center for Jewish Art at the Hebrew University of Jerusalem, to create an inventory of the historic synagogues across Europe, categorising each according to significance and condition. This mapping was undertaken to bring a comprehensive and strategic approach to the Foundation's work, and it is assisting efforts to help save and repurpose a number of prioritised sites.

Following a Feasibility Study, the Foundation purchased the historic grade II listed former synagogue in Merthyr Tydfil in Wales in 2019 with the vision of creating a Welsh Jewish Cultural Centre. Urgent repairs were carried out in 2020 and the Foundation hosted a visit of the now HM King Charles III in 2021. This past year, the Foundation, through the consultants it commissioned, has been completing the project's Development Phase preparing the detailed plans for the transformation of the synagogue building into the Welsh Jewish Cultural Centre. A submission for Delivery Phase funding to carry out the works on the building will be made to National Lottery, Welsh Government and other potential funders for the Delivery Phase. Given the physical constraints of the synagogue site, the Foundation purchased the next door grade II listed Primrose Hill House to improve capacity to fully deliver the various activities and programmes envisaged for the Cultural Centre, primarily funded by the Community Facilities Programme of the Welsh Government and Merthyr Tydfil Country Borough Council.

The former synagogue in Hijar in Spain is one of the very few remaining medieval Jewish sites in the country, and it has served as a church following the 1492 expulsion of the Jewish community. The Foundation had prepared a Masterplan based on the Municipality's vision to turn the building into a Heritage Centre that will present the faith, culture and traditions of the former Sephardi community of the Aragon region. A proposal for a more detailed Feasibility Study has been proposed as the next stage which is being considered by the Municipality.

The Foundation has continued to liaise with the Foundation for the Preservation of Jewish Heritage in Poland (FODZ) - owners of the striking Baroque Orla synagogue in Poland . Urgent repairs had been carried out on the building to prevent it from deteriorating and the Foundation secured support from the Vindobona Trust to undertake a Feasibility Study testing the idea of the synagogue serving as an arts and education centre. The Foundation worked with FODZ to submit Orla for the Europa Nostra '7 Mos t Endangered Sites of Europe' programme, and Orla was selected for this important award.

The Foundation has maintained its support of the campaign to preserve and repurpose the historic Tempel synagogue in Hamburg . The city authorities had purchased the site from a private owner

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FOUNDATION FOR JEWISH HERITAGE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 SEPTEMBER 2025

and then commissioned a Feasibility Study which the Foundation had been proposing. Various heritage and cultural activities are planned for the site to raise its profile.

The beautiful grade II listed Middle Street synagogue in Brighton* has been lying empty and largely unused for 20 years, its condition deteriorating. The Foundation entered into a partnership with the owners, the Brighton and Hove Hebrew Congregation, undertaking an Options Appraisal which identified a future use for the site as a cultural and educational venue. The Foundation has applied to the National Lottery Heritage Fund for next phase development work funding.

There are very few medieval synagogues that survived in Europe which makes the synagogue in Korneuburg in Austria particularly important. It is believed to have been built in the 14th century making it one of the oldest extant synagogue buildings in Europe. The building is listed as a historic landmark and remains privately owned. The Foundation has been supporting local volunteers who have been campaigning for the local Municipality to purchase the building with the aim of turning it into a Jewish Museum.

The historic grade II listed Sandys Row synagogue in London was founded by Dutch Ashkenazi Jews in the mid-19th century. There was once a community of 150,000 Jews in the East End of London and over 50 synagogues. Today, the area's Jewish community is very small, with only two functioning synagogues remaining, and Sandys Row is one of them. The Foundation was commissioned by Sandys Row to undertake a Feasibility Study testing the idea of establishing a heritage centre on the site dedicated to the legacy of the Jewish East End. The Study proved the merits of the proposition, and an application has been submitted to the National Lottery Heritage Fund for next phase development work funding.

3 UK National Project

The Foundation has passed the initial round of an application to the National Lottery Heritage Fund to establish a project to provide guidance and support to historic synagogues facing challenges across the UK. Our project partners are the Heritage Network who will assist with training aspects, and the Board of Deputies of British Jews who will assist with local community liaison.

The project will run for six years with the development/planning phase in the first year followed by five years of delivery/implementation, subject to a successful application to National Lottery.

Key aspects of the project include –

 appointing two 'Support Officers' whose work will cover (a) buildings, repairs and maintenance and (b) education and outreach

 creating a Historic Synagogues Network: a forum for volunteers working on synagogue preservation to meet to undergo training in various aspects of heritage preservation and development, and serving as a vehicle for the sharing of information on best practices, issues, challenges etc

 assisting historic synagogues with recording and preserving artefacts within their sites, and running oral history programmes to capture testimonies of their members

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FOUNDATION FOR JEWISH HERITAGE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 SEPTEMBER 2025

ACHIEVEMENTS AND PERFORMANCE (continued)

4 Communications

The Foundation has continued to promote its work, regularly placing new stories on its website and circulating these through its various social media channels.

The Merthyr Tydfil synagogue project has its own dedicated website and framework for disseminating information on developments with the project.

The Foundation's activities have regularly appeared in various media in the UK and internationally.

The Foundation has also made presentations on its work to various organisations as part of its ongoing efforts to develop greater interest in, and support for, its mission.

5 Advocacy

Advocacy in an inherent aspect of every project in which the Foundation has been involved.

The Foundation has continued to nurture its network of contacts, engaging with a wide variety of individuals and organisations in the UK and across Europe to promote the Jewish heritage preservation agenda.

Its Friends organisations in the USA and Canada are also engaged in raising the profile of the Foundation.

6 5 Year Strategy

The Foundation prepared a 5 year strategy which is guiding the Foundation's programme of work.

7 Staffing

The Foundation recognised the need to expand the professional team to ensure it has the capacities to deliver its expanding programme of work. As a result, an Operations Manager has been appointed as well as a Proposal Writer position.

8 Fundraising

The Foundation has managed to maintain its funding this year despite a challenging climate, both for specific project work and for the vital core operation.

9 Supporters - giving thanks

We are deeply grateful to all our supporters who have ensured that the work of the Foundation has been able to progress. This includes our expanding network of donors, patrons, partners, friends, expert advisors and volunteers.

FINANCIAL REVIEW

The Foundation's expenditure is closely monitored and this year of operation ended with a surplus.

Reserves policy

It is the policy of the charity to maintain unrestricted funds, which are the free reserve of the charity, at a level which the Trustees think appropriate in order to meet the current and foreseeable future commitments of the charity.

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FOUNDATION FOR JEWISH HERITAGE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 30 SEPTEMBER 2025

PLANS FOR FUTURE

The main tasks of the Foundation going forward are as follows:

IN CONCLUSION

The Foundation for Jewish Heritage is saving and repurposing historic Jewish sites to serve as profound places of education on the Jewish experience.

By presenting the Jewish story, we hope to strengthen civil society by improving cross-cultural understanding and social cohesion. These are challenging times, which makes our work all the more important.

The trustees' annual report was approved on 24[th] July 2026 and signed on behalf of the board of trustees by:

Dame H Hyde DBE Trustee

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FOUNDATION FOR JEWISH HERITAGE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOUNDATION FOR JEWISH HERITAGE

YEAR ENDED 30 SEPTEMBER 2025

I report to the trustees on my examination of the financial statements of Foundation for Jewish Heritage ('the charity') for the year ended 30 September 2025.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINER'S STATEMENT

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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 charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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.

Keith Sussman FCA Independent Examiner

Cohen Arnold New Burlington House 1075 Finchley Road LONDON NW11 0PU

24 July 2026

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FOUNDATION FOR JEWISH HERITAGE

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 30 SEPTEMBER 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 354,977 596,038 951,015 568,602
────────── ────────── ────────── ──────────
Total income 354,977 596,038 951,015 568,602
══════════ ══════════ ══════════ ══════════
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 5 46,003 – 46,003 38,307
Expenditure on charitable activities 6,7 237,062 232,777 469,839 488,827
────────── ────────── ────────── ──────────
Total expenditure 283,065 232,777 515,842 527,134
══════════ ══════════ ══════════ ══════════
────────── ────────── ────────── ──────────
Net income 71,912 363,261 435,173 41,468
══════════ ══════════ ══════════ ══════════
Transfers between funds (192,807) 192,807 – –
────────── ────────── ────────── ──────────
Net movement in funds (120,895) 556,068 435,173 41,468
Reconciliation of funds
Total funds brought forward 375,577 9,007 384,584 343,116
────────── ────────── ────────── ──────────
Total funds carried forward 254,682 565,075 819,757 384,584
══════════ ══════════ ══════════ ══════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 11 to 17 form part of these financial statements.

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FOUNDATION FOR JEWISH HERITAGE STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

2025 2024
Note £ £ £
FIXED ASSETS
Heritage assets 12 565,075 204,344
CURRENT ASSETS
Debtors 13 26,966 26,965
Cash at bank and in hand 262,216 187,836
────────── ──────────
289,182 214,801
CREDITORS: amounts falling due within one
year 14 34,500 34,561
────────── ──────────
NET CURRENT ASSETS 254,682 180,240
────────── ──────────
TOTAL ASSETS LESS CURRENT LIABILITIES 819,757 384,584
────────── ──────────
NET ASSETS 819,757 384,584
══════════ ══════════
FUNDS OF THE CHARITY
Restricted funds 565,075 9,007
Unrestricted funds 254,682 375,577
────────── ──────────
Total charity funds 15 819,757 384,584
══════════ ══════════

These financial statements were approved by the board of trustees and authorised for issue on 24[th] July 2026, and are signed on behalf of the board by:

Dame H Hyde DBE Trustee

The notes on pages 11 to 17 form part of these financial statements.

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FOUNDATION FOR JEWISH HERITAGE

STATEMENT OF CASH FLOWS

YEAR ENDED 30 SEPTEMBER 2025

YEAR ENDED 30 SEPTEMBER 2025
2025 2024
£ £
CASH FLOWS FROM OPERATING ACTIVITIES
Net income 435,173 41,468
Adjustments for:
Accrued (income)/expenses (61) 12,800
Changes in:
Trade and other debtors (1) (26,352)
────────── ─────────
Cash generated from operations 435,111 27,916
────────── ─────────
Net cash from operating activities 435,111 27,916
══════════ ═════════
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of heritage assets (360,731) –
────────── ─────────
Net cash used in investing activities (360,731) –
══════════ ═════════
NET INCREASE IN CASH AND CASH EQUIVALENTS 74,380 27,916
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 187,836 159,920
────────── ──────────
CASH AND CASH EQUIVALENTS AT END OF YEAR 262,216 187,836
══════════ ══════════

The notes on pages 11 to 17 form part of these financial statements.

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FOUNDATION FOR JEWISH HERITAGE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

1. GENERAL INFORMATION

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is New Burlington House, 1075 Finchley Road, London, NW11 0PU.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

Allocation of certain expenditure is split between costs of raising donations and expenditure on charitable activities based on the professional judgement of the CEO of the Charity. For the year under review applicable costs were split such that 80% of costs related to charitable expenditure and 20% to costs of raising donations.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

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FOUNDATION FOR JEWISH HERITAGE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 SEPTEMBER 2025

3. ACCOUNTING POLICIES (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Heritage assets

The charity holds heritage assets, which are tangible fixed assets of historical, artistic or scientific importance that are held to advance preservation and conservation objectives of the charity. Newly purchased heritage assets are capitalised and included at cost including any incidental expenses of acquisition.

Subsequent costs associated with the stabilising of the building are capitalised in the year of expenditure.

The very long expected lives of heritage assets, due to their nature, value and need to be protected and preserved means that depreciation is not material and is, therefore, not provided.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

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FOUNDATION FOR JEWISH HERITAGE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 SEPTEMBER 2025

4. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
DONATIONS
Donations 267,477 360,731 628,208
Donations - Projects – 235,307 235,307
Legacy 87,500 – 87,500
────────── ──────────
──────────
354,977 596,038 951,015
══════════ ══════════
══════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
DONATIONS
Donations 228,191 – 228,191
Donations - Projects – 340,411 340,411
Legacy – – –
────────── ──────────
──────────
228,191 340,411 568,602
══════════ ══════════
══════════
COSTS OF RAISING DONATIONS AND LEGACIES
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Wages and salaries 31,440 31,440 31,031 31,031
Employer's NIC 3,410 3,410 3,270 3,270
Conference fees 88 88 74 74
Travel costs 426 426 864 864
Legal and professional fees 4,023 4,023 611 611
Office costs 1,762 1,762 647 647
Computer costs 4,616 4,616 1,810 1,810
Consultancy 220 220 – –
Bank charges 18 18 – –
─────────
─────────		 ─────────
─────────
46,003 46,003 38,307 38,307
═════════
═════════		 ═════════
═════════

5. COSTS OF RAISING DONATIONS AND LEGACIES

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FOUNDATION FOR JEWISH HERITAGE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 SEPTEMBER 2025

6. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Research, developing strategy, overseeing and
implementing programmes 233,612 232,777 466,389
Support costs 3,450 – 3,450
────────── ──────────
──────────
237,062 232,777 469,839
══════════ ══════════
══════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Research, developing strategy, overseeing and
implementing programmes 154,423 331,404 485,827
Support costs 3,000 – 3,000
────────── ──────────
──────────
157,423 331,404 488,827
══════════ ══════════
══════════
7. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE
Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Research, developing strategy,
overseeing and implementing
programmes 466,389
–		 466,389 485,827
Governance costs –
3,450		 3,450 3,000
──────────
───────		 ──────────
──────────
466,389
3,450		 469,839 488,827
══════════
═══════		 ══════════
══════════
8. ANALYSIS OF SUPPORT COSTS
Support costs Total 2025 Total 2024
£ £ £
Governance costs 3,450 3,450 3,000
═══════ ═══════
═══════
9. INDEPENDENT EXAMINATION FEES
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 3,180 2,040
═══════
═══════

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FOUNDATION FOR JEWISH HERITAGE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 SEPTEMBER 2025

10. STAFF COSTS

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 157,198 155,154
Social security costs 17,048 16,351
────────── ──────────
174,246 171,505
══════════ ══════════

Included in wages and salaries above is the bonus for 30.09.2025 of £30,000.

The average head count of employees during the year was 1 (2024: 1).

The number of employees whose remuneration for the year fell within the following bands, were:

2025 2024
No. No.
£100,000 to £109,999 1 1
════ ════

11. TRUSTEE REMUNERATION AND EXPENSES

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

12. HERITAGE ASSETS

The Charity previously acquired the historic grade II listed former synagogue in Merthyr Tydfil in Wales. A Steering Committee was formed to oversee the project to transform the building into a Welsh Jewish Cultural Centre. During the year the Charity purchased the next door grade II listed Primrose Hill House to improve capacity to fully deliver the various activities and programmes envisaged for the Cultural Centre.

Heritage
asset
£
Cost or valuation
At 1 Oct 2024 204,344
Additions 360,731
──────────
At 30 Sep 2025 565,075
══════════
Accumulated depreciation
At 1 Oct 2024 and 30 Sep 2025 –
══════════
Carrying amount
At 30 Sep 2025 565,075
══════════
At 30 Sep 2024 204,344
══════════
All Heritage assets are recorded at cost.

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FOUNDATION FOR JEWISH HERITAGE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 SEPTEMBER 2025

12. HERITAGE ASSETS (continued)

Summary of transactions

2025 2024 2023 2022 2021
£ £ £ £ £
Included in the statement of financial position
Purchases 360,731 – – – 69,363
Total additions 360,731 – – – 69,363
══════════ ════ ════ ════ ═════════
DEBTORS
2025 2024
£ £
Other debtors 26,966 26,965
═════════ ═════════

13. DEBTORS

Other debtors include £26,353 provided to a connected charity to be incorporated in Spain.

14. CREDITORS: amounts falling due within one year

2025 2024
£ £
Accruals and deferred income 34,500 34,561
═════════ ═════════
ANALYSIS OF CHARITABLE FUNDS
Unrestricted funds
At
At 1 Oct 2024 Income Expenditure Transfers 30 Sep 2025
£ £ £ £ £
General funds 375,577 354,977 (283,065) (192,807)
254,682
══════════ ══════════ ══════════ ══════════ ══════════
At
At 1 Oct 2023 Income Expenditure Transfers 30 Sep 2024
£ £ £ £ £
General funds 325,948 228,191 (195,730) 17,168 375,577
══════════ ══════════ ══════════ ═════════ ══════════
Restricted funds
At
At 1 Oct 2024 Income Expenditure Transfers 30 Sep 2025
£ £ £ £ £
Project funds 9,007 596,038 (232,777) 192,807 565,075
═══════ ══════════ ══════════ ══════════ ══════════
At
At 1 Oct 2023 Income Expenditure Transfers 30 Sep 2024
£ £ £ £ £
Project funds 17,168 340,411 (331,404) (17,168)
9,007
═════════ ══════════ ══════════ ═════════ ═══════

15. ANALYSIS OF CHARITABLE FUNDS

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FOUNDATION FOR JEWISH HERITAGE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 SEPTEMBER 2025

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets – 565,075 565,075
Current assets 289,182 – 289,182
Creditors less than 1 year (34,500) – (34,500)
────────── ──────────
──────────
Net assets 254,682 565,075 819,757
══════════ ══════════
══════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 204,344 – 204,344
Current assets 205,794 9,007 214,801
Creditors less than 1 year (34,561) – (34,561)
────────── ───────
──────────
Net assets 375,577 9,007 384,584
══════════ ═══════
══════════
17. ANALYSIS OF CHANGES IN NET DEBT
At
At 1 Oct 2024 Cash flows 30 Sep 2025
£ £ £
Cash at bank and in hand 187,836 74,380 262,216
══════════ ═════════
══════════

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