COMPANY REGISTEL4TION NUMBER: 0912 CHARITY REGISTRATION NUMBER: 1163817 Rentrust Foundatlon Limited Company Llmlted by Guarantee Unaudlted Fln8nelal Statements 31 July 2025 COHEN ARNOLD Chartered accountants New Burlington House 1075 Finchley Road LONDON NWII OPU Kentrust Foundation Limited Company Limited by Guarantee Financial Statements Year ended 31 July 2025 Page Trnstees, anni7￿ report (incorporating the directols report) Independent exurniner's rew)rt to the trustees Statement ot. tinancial octivities (including incomc and expenditure account) Sialemeni of fu￿￿e181 position Notes to the financial statements Rentr￿t Foundation Llmlted Company LlJnlted by Gu￿Antee Tn]stees' Annual Report (Incorporating the Direetor's Report) Year ended 31 July 2025 The irustees, who ilso Ihe dire¢tor5 for ihe purposes of company law, present their report and ihe unaudited financial statements of ihe charity for ihe year ended 31 July 2025. Reference and adrnlni8tratlYe details Regi￿ered eharlty Charlty r￿¢r*(lon number Company registratlon numbÈr 09128792 PTlnclpal offlce and regls¢ered New Burlingion House offlce 1075 Finchley Road London NWII OPU Re.ntniRt Fniindatinn Limited 1163817 The trustees Mrs Pes51 Eisenbach Mrs Chavi Simon Mrs Esther Leah Wosner Independent ex&mlner David Goldberg FCA [￿hA New Burlington House 1075 Finchley Road LONDON NWII QPU Structurey governonce and man&gement iKgal StAtus The Cornpany was incorporated on 14 July 2014 in England and W&les and is governed by its Memorandum and Article5 of Association. Management The Churiiy is run by the trustees who all act in an honorary capa¢ily. Objectlves ond actlvltles Objectlves The objectives of ihe Charity are: (a) the advanLement of education. (b) the relief of poverty. illness and frAilty. (¢} the advancem¢nt of Such other objects as (he dire¢tors of the Company may from time to Illne detetmine thai are for th¢ benefiL of the public and are charitable according 10 the Law of England and Wale5. Rentrust Foundation Limited Company Limited by Guarantee Trustees, Annual Report aneorporating the Dlwtor's Report) (ttrItthr￿d} Year ended 31 July 2025 Objectives and acdvitles (¢ufttiMuedJ Alms. objectlves and activities for public benefit The trustees confirm thai they have. refe.rred to the guidance eontained in ihe Charity Commis510n's general guidance on public benefit when Irviewing the charity'5 aims and objectives and in plannin8 fijiure activities and settinR the Rran( making policy for ihe year. The charity was set up with the aim of supporting educational insiltutions aiid LILiirithle IIIXilIiiSDsible for ihe prep2ratiOTL of the finaTJcial sthtrmenis in aecordanee with the requireTneniS of t Companics.4Gt 21N)61'the 2(K)6 A¥l'). Ilaviiix SitLisfieLi Iiiysttif that the accounrs of (he company are not required to be audited ur2der Part 16 of ihe 2006 Act and are eligible for independenl exafflination. L report in iespect of my exatnination of the Lharity's accounts as carried out under seciion 145 of ihe Charitie5 Act 2011 I'the 2011 Aci'l. tn Carrying oui my examination I have followe41 Ihe Ditections given by the Charity Comrni55ion under section 145151lbl of (he 21111 Act. Indcpend¥nt e%atnEnei 5 5¢alwii¢JLL I have completed my exaninalion. 5 ¢QDfirtn that no mailers have Com¢ to my Attention in connection with the exam5nation giving me cau$e io believe.. accuunting record5 were not kept in respect of the charity as required by 5eciion 386 of the 2(K)6 Arl.. or the financiAI statements do noi accord with those record5', or Ihe. financ.ial statements do not Comply with (he ￿CoUn1]ng rcquir¢m¢nls of seLliuiJ 396 vr the 2006 Act other than any requirement that the accounls give a 'true and faiv vicw which is not a maLLcr eurtsidered as pari of an indEpendeni exdmination,. or the finuncial sldtemenl5 have not been prepared in accordance wilh the meththls and PllllLiple5 of th¢ Sialeffleni of RecorrLrnEnded Praciice for accounling and reporting by harilie¥ applicable lo rhariti¢5 prepaTiDg their aecounls in accorddnce with the Fiuanciai Reporting.Sianddrd applicdble in the UK and Republic ol Lreland (FRS 102). I hdve no concerns and have Lume &Lross no oiher natlers in Lonneclion wilh the examination to which attenlion should be drawn in this report in order to enable a proper underslanding of the aL¥uuiils Iv ￿ reached. David Goidbc FCA DChA Idepensjeiit Ex￿ner -New Burlington House 1075 Finchley Road LONDON NWII UPU 24 December 2025 Rentrust Fowidation Limited Company Llmited by Guarantee Statement of Financial Activities (including incomc gnd expenditure account) Year ended 31 July 2025 2025 Unrestricted funds Total funds Tot&1 funds 2024 Nott Income and endowments Donation% and legacies Total income 167,831 167,831 167,831 167,831 45.28n 45,28U Expendlture Expenditure on ¢hariiable activities TotAI expendlture (134,045) {134,045) (134,IH5) {134,O451 185.4971 185.4971 Net Incomel(expendlture) and net movement In funds 33.786 33.786 (40,217) Reconeiliatloll Of fund$ Total funds brovght fonvird Tol#l funds carried eorward 112,850) 20.936 {12WOI 20,936 27,367 112,8501 The 5tatemeni of financial activities includes all gAin5 and108s¢s recognised in the year. All income and expenditure derive from coniinuing activities. Tht on page5 7 to 11 forn) p4rtof the6t tlnantkn] st¥tements. Rentrust Foundatlon Llmlted Comp&ny Limited by Guarantee ststement of Financial Position 31 July 2025 2025 2024 Note Current a&sets Cash at bank 2nd in hand Ll.732 27 Credilors: *mounts falling due wlthln one year Nei currenl gsqet (2,7961 112,877) (12.850) (12,850) (12.8501 20,930 Totpl assets le55 current Ilabllltlcs 20,936 20,936 Net Assets Funds nf the charlty lJnrcstricied funds 20,936 (12.85ni (12,8501 Tulal charity funds 12 20,936 For ihe year ending 31 July 2025 the eharity wa5 entitled to exemption from audit under Section 477 of the CoTnpani¢s Act ?IHJ6 rela¢ing lo small companies. Directors, responsibilities.. The members have nL)i required the comparly to obtain an audil uf ils finuryLLuI staiements foi the year in question in a￿Ordance with section 476,. The director5 acknowledge their rcspon.sibililies for complying wilh the requiremcnts of thc Act with respect to accounting ￿¢ordS and the PTeparatiDn of f5nancial s￿lementS. Tliese fJri&nLiiII statemenis h￿ve been prepared in accordance with the provisions applicable to companies subject lo th¥ small Lompdnies, ￿giMe. These finan¢ial statement5 were approved by the board of trustees and auihorised for issue on 24 De¢ember 2025, and ore signed on behalf of the board by.. Mrs Esther Leah Wosner Truslee The no¢es ou pws 7 to 11 form psrt rf thE¥e Ststen￿LS Rentrust Foundation Limited Company Limited by GuaryDt¢e Notes to the Financial Statements Year ended 31 July 2025 General infonnation The charity is a public benefit entity and a priva￿ company limi￿d by gu￿antee, register¢d in England aThd Wales and a registered chsjriiy in EnglJnd and Wales. The address of the registered office is New Builin8ion House. 1075 Finchley Road. London, NWI I OPU. Statement of compll&nee These financial siateTnents have been prepared in compliance with PRS 102. The Financial Reporting Standard applicable in ihe UK and the Republic of Ireland,, the Statemeni of Recommended Practi¢¢ applicable to chllrities pr¢paring iheir accounts in accordance wilh the Financial Reporiing Stand￿d applicable in ihe UK and Rcpublic of Ireland (FRS 102) (Charilies SORP (FRS 10211 and the Conipanies Act 2￿6. AccouDdng pollcles Bgsls of prepAr4tlon The financial staiemttnts have been prepared on (he historical c05t basis, as modified by the revaluation of certain financial a55e15 and liabilities and invesimeni properties measured at fair Yalue through income or expertditure. The firhanci&l st&temen¢s 8Te prepared in sterling, which 18 thc functional currency of the entity. Golng ¢oneern There are no material unc¢nainiies about the charity's ability to covtinue. Dlsclosure exemptlons The eniiiy S&lisfie$ the criteria of being a qualifying en¢i¢y a5 defined in FRS 102. As such, advaniage has been iaken of the following di5¢1osure exemptions tsvailable under pardgraph 1.12 of FRS 102.. (a) No cash flow statement has beeii pieserlted for Ihc rumpany. Ibl Disclosure5 in respeci of finaneial instrumenis have not beEn presen¢ed. Judgements and key sources of cstlmation uncertalnty The preparaiion of ihe financial siatement5 requires management io make judgements, esiimate5 nd assumptions thai aff¢c( the amounts repfirled. These estimates and judgemen(s are continually rcviewed and are based on experience and other factors, including expectalions of future events that arc believed to be reasonable under the cir¢umstsnces. Fund accountin2 U[￿e$￿IC1ed funds available for use at the discretion of the t￿SteeS 10 further any of the charitys purposes. Designated funds uDr¢stricted funds earmarked by the tru51ees for particular future projeci or commitrnent. Restricted funds are subjected to restriction5 on rheir expendiiure declared by th¢ donor or through the terrrLS of an appeal, and fall into one of two .%llb-classes'. restricted income funds or endowment funds. Kentrust Foundatlon Limfited Company Limited by Guarantee Notos to the Financial Statements (CVJTfinued) Year ended 31 July 2025 Accounting policies (cortlnu•d) Incotning resourcvs All incortung Tesources are included in (he statemeni of financial activilie.s when eniitlemefti hAS passed to the charity: jt 1£ probable that the economic benefits a.ssociated with ihe transaction will flow to the chariiy and the amouni can be reliably measured. The following specific policies re applipd to p8rticulJJ catcgorics of income: incomc from donatioiis OJ 8Iaii(s is r¢Lu¥nised when there is evidence ol. entitlemeni to the gift. receipt is probable and its amount can be rneasured reliably. legAcy incoTDe is recognised whcn receipt 15 probable and entitlemen( is established. income from dnnaied goods is measured ai ihe fair value of the goods unless this 15 iiiJprttLIiLal to measurc relidbly. in which ease the value 1% de.rive.d from th¢ ¢ost to the donor or the esiimdied resale V4Llue. Donated facilities and services are Tecognised in the eccounis when received if the value can be reliably measured. No amounts are included for the contribution of generdl volunteers. incom¢ froto ¢ontra¢ts for the supply of services is recogni.4ed wilh ihe delivery of the contraL'led Service. This is classified 2s untestricted funds unless there is a contractual requirement for il to be spen¢ on a particular PUTpose and reiurned if unspent, in which case 1¢ may be rcgarded as restricted. ResuurLtJ expended Expenditure 15 reco￿ls¢d on an accruals basis as a liabiliiy is incurred. Expendiiure includes any V AT which Lannol be fully reLovcred. Lnd is cla55ified UliLlri littadiri¥¥ of the statement of finunLidl dLiivilies iu which il r¢l&t¢s: expenditure on raising funds includes Ihe cosis of 011 fundrdising activilies, events, non- Lharitdble trading &ctivitie5, and the sale of donated good5. expenditure on charitable acLivilies includL% all cosis incurred by a ehariiy in undertakins aciiyilies that further its charitable aims for the benefit of its beneficiaries, including those suppoi"( LOSt% ¥iid relating io The governance ol the Lharity apportiolled io charitable clivities. oiher expendiiure in¢ludes all expendiiure that is neither related iu raising funds for the ¢harity nor patt of its expenditure on chariLable activities. All LUS(s are allocated 10 expenditure categories retlecling ihe use of ihe resource. Direct Costs dLtribuiible io a single activiiy are allocaied directlv 10 that activity. ShArp.d cosis are upportioned between (he aclivities they contribute to on a reasonable, ju51ifiable and consistent basis. Finaiiclai It￿trUments A fjnancial a55el or a firbancial lidbility 1% recognised only when the Lhdrity be¢omes a pany to (he ¢ontraLlual provisions of Ihe inbLtument. Basic finanLial instrumen(s are initially recogni5ed ai Ihe amount receivable or payable including any rElated transaction costs. Rentrust Foundation Limited Company Limited by Guarantee Notes to the Fln8ncial Statementsi¢•niiNttd) Year ended 31 July 2025 Accounting ptsllcles {CdntiAMtd) Flnanclal Instruments rcoffrtslltd) Curreni assets and current liabilities are subsequenuy mea5UTed at the cash or oiher consideration ex￿Cted to be paid or received aDd not discounted. Deb( instrumenis are subsequently measured at amortised cosi. Where ittvestments Iri shares are publicly traded or their fair value can otherwise be measured reliLbly, the invesimenl is subsequenily tnea5ured al fair value with changes in fair value recognised in incorne expenditUTe. All other such invesLtnents subsequently measured at cost less impairment. Other financial inslruTneDts. including derivatives, initially recognised ai fair value. unles5 payment for an Assei is defeffed beyond norn]al business lern5 or financed at a raie of inlcT¢S( Ihai not a rn￿k¢t rate. in which ¢a5e the asse( is Tneasured at the preseni value of the fvtur¢ Poyments discounted ot a market rate of inierest for a sitn11￿ debt instrument. Other financittl instruments aTe 5ub5cquently measured at fair value, with any changes r¢¢ognised in the statement Df financial activities. with Ihe excepiion of hedging instrurnenis in a designated hedgins relationship. Financial assets Ihat are measured ai cost or amoTllSed Lust xre reviewed for objective evidence of impaimient at the end of each reporting dat2. If there is objective evidence of irnpairmeni, an impairnient loss is recognised under the appropriate heading in th¢ statement of financial aciiviiies in which the initial gain was recognised. or all equity insiruments regardless of significance, and other finanLial assets ihdt ar¢ individually significY4nt, these Are assessed individually for impairment. Other financial assets e either assessed individually or grouped on ihe bllsis of Simil￿ cr¢dit risk characleristiL5. Any Teversals of impairnient are reco8nised itrltnedialely, to the exleni that ihe reversal does not resuli in a carrying amouni of Ihe financial asset that exceeds whai the carrying amount wL)uld have b¢en had the impdirment not previously becn rccognised. Limited by guarantee The charity 15 a company limited by guarantee und has no share capi¢al. The liabiliiy of each member in the event of winding up is limited to £1. Donadons and legades Unrestricied Total Funds Unrestricted Total Fund5 Funds 2025 Funds 2024 Don4tfions Donations received 167.831 167,831 45.280 45,280 Rentrust Foundation Lirnited Company Limited by Guarantee Notss to the Financial Statements(c•Alrnwtd) Year ended 31 July 2025 Expenditure on chArltable activities by fund type Unresiricted Tol41 Fllnds Unrestricted Total Funds Funds 2025 Funds 2024 Don&tions paid Siipport costs 131,000 3,045 131.000 3.045 82,380 3,117 82,380 134,045 134,045 85,497 5.497 Expenditure on charltable activities by activity type Grani funding of activhtie% Siippvrt c.osts T￿￿1 fvnds Toial fund 2025 2024 Donations paid Qov¢man¢e Los(s 131,(XKI 131,0( 3,045 131,IXKI 134,045 Includ¢d in Governan¢e ¢osls is A¢¢ountancy fee £2.796. bank charge5 £14 and Generlll expenses £235. All Ihe grants were made for the purp03es of either the &dvancement of education and jewish r¢ligion or the &lleviation of poverty. Anmlysls of grants 82,380 3.117 3,045 3,045 RS,497 ?0?5 ?024 GrAnts to Ins¢ltutions British Fricnds of M05dos Tch¢rnobil Uniled TalmudiLal AssoLiates Ltd Donalions < £lO,000 18,U(KJ 89,OQO 24,000 131,0 131,000 73.(K)O 9,380 82.380 Total grants 82.380 Independent examlnailon fees 2025 2024 Fees payable to the indettndent examiner for: Independeni examination of the financial staiemenis 2,796 2.640 10. Trustee remuneratlon and expenses No 8alaries nr wage.s have been paid lo employees. including the members of the COTtllnittee. during the y¢ar. The chariiy did noL meeL any individual expenses incurred by the tTuslees for Serviees provided to the charity. io- Rentr￿st Foundation Limited Company Limited by Guarantee Notss to the Financial S¢atementSle0Aiknu￿j Year ended 31 July 2025 11. Credltors: amounts falllng dlle within one year 2025 2024 AcenJal8 and deferred income Oiher credi(ors 1796 2.877 10,000 12,877 2,796 12. Analysls of charltllble Cunds Unre5trlcted funds At l August 202 At In¢ome EX￿ndit￿re 31 July 2025 General funds 112,8501 167,831 1134,0451 20,936 At l Augusi 202 At Income Expenditure 31 July 2024 General fund5 27,367 45,280 (85,497) 112.8501 13. Analysls of net wets between funds UnrestricLed Tothl Fllnds Funds 2025 Currenl assels Credit(Trrs less than l year Net 9&8ets 23.732 12,796) 20,936 23,732 (2,796) 20,Y36 Unresiricted Total Funds 2024 Current assets Crediior5 les5 than l year Ne¢ awts 27 112.8771 112.8501 27 {12,877) {12.850) 14. Related portles The loan cIeditor from Mrs E Wosner. a trustee of the charity was repaid during the year.