**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.
**- 1 -**
## **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;
- to advance the education of the public regarding Jewish heritage.
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.
**- 2 -**
**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:
- research - creating an inventory of Jewish heritage sites, and prioritising those at risk
- advocacy - making the case for Jewish cultural heritage and promoting interest in specific sites
- expertise - providing professional advice and guidance to create solutions for vulnerable sites
- working with local partners, and nurturing expertise in Jewish heritage preservation
- resources - securing funding to invest in Jewish heritage sites at risk to ensure these are preserved,
- given a sustainable use, and saved for the future.
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
**- 3 -**
**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 project website with information and resources
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
- establishing a Historic Synagogues Heritage Route
- establishing a Development Grants Scheme providing small financial awards to synagogues
- interested in undertaking early stage development work such as conducting building surveys or feasibility studies.
**- 4 -**
**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.
**- 5 -**
## **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:
- to continue our work offering advice, guidance and expertise to a number of prioritised projects
- that are working on restoring and repurposing important historic synagogues at risk
- to continue to develop our flagship Merthyr Tydfil synagogue/Welsh Jewish Cultural Centre
- project
- to launch and develop the new UK-wide initiative supporting historic synagogues facing
- challenges across the country.
- to raise further the Foundation's profile, expand its network of contacts, and strengthen its
- advocacy work
- to raise more funds and recruit more volunteers.
## **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
**- 6 -**
**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
**- 7 -**
## **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.**
**- 8 -**
## **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.**
**- 9 -**
## **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.**
**- 10 -**
**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:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
**- 11 -**
**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:
- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
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.
**- 12 -**
**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**
**- 13 -**
**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|
|||||`═══════`|
`═══════`|
**- 14 -**
**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.||
**- 15 -**
## **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**
**- 16 -**
## **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**|
|||`══════════`|`═════════`|
`══════════`|
**- 17 -**