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2025-08-31-accounts

REGISTERED COMPANY NUMBER: 09941630 (England and Wales) REGISTERED CHARITY NUMBER: 1166117

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

NWL JEWISH DAY SCHOOL

Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

NWL JEWISH DAY SCHOOL

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10 to 16

NWL JEWISH DAY SCHOOL

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 AUGUST 2025

TRUSTEES

REGISTERED OFFICE

Dayan Binstock A H Kosiner Mr A D Landy Rabbi B S Levin Mrs S Taylor Mr C Lossos (resigned 13.2.25) Mr A Richman (appointed 7.1.25) 180 Willesden Lane London NW6 7PP

REGISTERED COMPANY NUMBER 09941630 (England and Wales)

REGISTERED CHARITY NUMBER 1166117

INDEPENDENT EXAMINER

Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

SOLICITORS Teacher Stern LLP 37-41 Bedford Row London WC1R 4JH Stone King LLP 91 Charterhouse Street London EC1M 6HR

Page 1

NWL JEWISH DAY SCHOOL (REGISTERED NUMBER: 09941630)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

NWL Jewish Day School is committed to advancing, for the public benefit, the education of children in the United Kingdom. In particular, the charity’s objectives include:

(a) the provision of property to be used as a day school for the general education of boys and girls, provided that instruction in the orthodox Jewish faith forms part of the daily curriculum;

(b) the provision of kosher meals for pupils of the day school and other children of the Jewish faith; and

(c) the undertaking of any other activities which the Trustees deem conducive to or supportive of these aims.

The charity supports the North West London Jewish Day School (the School) by providing premises and raising funds to enable the delivery of high-quality Jewish and general education. It plays a key role in sustaining the Jewish Studies department and contributes towards staffing and operational costs to ensure that religious education remains central to the School’s ethos.

Trustees maintain regular contact with the School's Governing Body, some of whom also serve as Trustees, to review performance, respond to identified needs, and ensure educational standards remain high. Progress is monitored through internal reports and external inspections.

Currently, the charity does not rely on volunteers beyond its Board of Trustees, who continue to contribute their time and expertise on an unpaid basis in support of the charity's mission.

Public benefit

The Trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. The charity fulfils its public benefit purpose by supporting the provision of Jewish education to all children at the School.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Total donations from parents and the wider community amounted to £441,581, reflecting the continued generosity and commitment of our supporters. Investment income totalled £28,381 (2024: £50,387), influenced by prevailing interest rate conditions and movements in rental income during the year.

Total expenditure was £585,177 (2024: £610,990), demonstrating the impact of ongoing cost-management efforts. The net deficit for the year was £115,215, and the Trustees continue to monitor financial performance carefully to ensure long-term sustainability while maintaining strong support for the School’s educational activities.

FINANCIAL REVIEW

Financial position

At the year end, the charity’s net assets stood at £1,949,374 (2024: £2,064,589), comprising: Unrestricted reserves of £187,849 (2024: £267,606) Restricted funds of £1,383,051 (2024: £1,416,772) Endowment funds of £378,474 (2024: £380,211)

Looking ahead, the Trustees expect a broadly consistent level of financial performance, while recognising that the School’s needs continue to evolve. To support this, the charity will continue to strengthen its fundraising activity and explore opportunities to broaden and diversify its income base.

The Trustees are also mindful of the wider economic environment and its potential impact on donor capacity. In response, the charity is reviewing its financial strategy to enhance donor engagement, secure long-term commitments, and maintain prudent cost management, ensuring that we can continue to support the School’s essential educational mission.

Page 2

NWL JEWISH DAY SCHOOL (REGISTERED NUMBER: 09941630)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

FINANCIAL REVIEW

Reserves policy

The Trustees aim to maintain reserves sufficient to cover at least six months of operating costs, providing stability in the event of unforeseen fluctuations in income. We are pleased to report that this objective was met during the year.

Going concern

The trustees have assessed the charity’s financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

FUTURE PLANS

The Trustees’ plans for the future are to continue strengthening fundraising efforts and securing the resources needed to support the School’s ongoing growth and success.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The governing document of the charity which was incorporated on 8th January 2015 is its Memorandum and Articles of Association, as amended by a special resolution registered at Companies House on 9th March 2016. The charity number is 1166117. The charity commenced operation on 1st September 2016.

The Trustees meet regularly and decisions are made after the views of all present have been taken into account.

The Chair of Trustees is responsible for the induction of any new Trustee, which includes awareness of Trustee responsibilities, the governing document and operational activities of the charity. When appointing new Trustees, efforts are made to recruit individuals with a breadth of interests, social awareness, knowledge of the Jewish community and the educational requirements of Jewish families. Potential and newly appointed Trustees are provided with full information about the work of the charity. Training needs are continually monitored to ensure that Trustees are up to date with relevant information and requirements.

The Trustees are in regular contact with the Governors of School, some of whom are also Trustees of the charity.

The Trustees are committed to legal requirements and best practice and have during the year kept under review their policies and procedures including safeguarding and financial controls.

Risk management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate the exposure to any major risks.

Approved by order of the board of trustees on 28 May 2026 and signed on its behalf by:

Mr A D Landy - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NWL JEWISH DAY SCHOOL

Independent examiner's report to the trustees of NWL Jewish Day School ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Aryeh Melinek, FCA

Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

28 May 2026

Page 4

NWL JEWISH DAY SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025

Notes
INCOME AND ENDOWMENTS
FROM
Donations and legacies
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
5
Charitable activities
Total
NET
INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD
Unrestricted
fund
£
441,581
28,381
469,962
26,549
523,170
549,719
(79,757)
267,606
187,849
Restricted
funds
£
-
-
-
-
33,721
33,721
(33,721)
1,416,772
1,383,051
Endowment
fund
£
-
-
-
-
1,737
1,737
(1,737)
380,211
378,474
2025

Total
funds
£
441,581
28,381
469,962
26,549
558,628
585,177
(115,215)
2,064,589
1,949,374
2024
Total
funds
£
433,265
50,387
483,652
17,398
593,592
610,990
(127,338)
2,191,927
2,064,589

The notes form part of these financial statements

Page 5

NWL JEWISH DAY SCHOOL (REGISTERED NUMBER: 09941630)

BALANCE SHEET 31 AUGUST 2025

Notes
FIXED ASSETS
Tangible assets
11
Investment property
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one
year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
Endowment funds
TOTAL FUNDS
Unrestricted
fund
£
-
-
-
1,463
206,776
208,239
(20,390)
187,849
187,849
187,849
Restricted
funds
£
1,383,051
-
1,383,051
-
-
-
-
-
1,383,051
1,383,051
Endowment
fund
£
3,474
375,000
378,474
-
-
-
-
-
378,474
378,474
2025
Total
funds
£
1,386,525
375,000
1,761,525
1,463
206,776
208,239
(20,390)
187,849
1,949,374
1,949,374
187,849
1,383,051
378,474
1,949,374
2024
Total
funds
£
1,421,983
375,000
1,796,983
-
349,271
349,271
(81,665)
267,606
2,064,589
2,064,589
267,606
1,416,772
380,211
2,064,589

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 6

NWL JEWISH DAY SCHOOL (REGISTERED NUMBER: 09941630)

BALANCE SHEET - continued 31 AUGUST 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28 May 2026 and were signed on its behalf by:

Mr A D Landy - Trustee

The notes form part of these financial statements

Page 7

NWL JEWISH DAY SCHOOL

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 AUGUST 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2025
£
(150,628)
(150,628)
8,133
8,133
(142,495)
349,271
206,776
2024
£
(185,380)
(185,380)
23,384
23,384
(161,996)
511,267
349,271

The notes form part of these financial statements

Page 8

NWL JEWISH DAY SCHOOL

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2025 2024
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (115,215) (127,338)
Adjustments for:
Depreciation charges 35,458 37,916
Interest received (8,133) (23,384)
(Increase)/decrease in debtors (1,463) 7,384
Decrease in creditors (61,275) (79,958)
Net cash used in operations **(150,628) ** (185,380)
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.9.24 Cash flow At 31.8.25
£ £ £
Net cash
Cash at bank 349,271 **(142,495) ** 206,776
349,271 **(142,495) ** 206,776
Total 349,271 **(142,495) ** 206,776

The notes form part of these financial statements

Page 9

NWL JEWISH DAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold - 2% on cost Computer equipment - 33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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 particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Legal status of the charity

The charity is a company limited by guarantee and has no share capital. Liability of each member in the event of winding-up is limited to £10.

Financial Instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in profit or loss.

continued...

Page 10

NWL JEWISH DAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES - continued

Legal status of the charity

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.

2. DONATIONS AND LEGACIES

2.
DONATIONS AND LEGACIES
Voluntary contributions
Donations
Gift aid
Extracurricular activities
3.
INVESTMENT INCOME
Rents received
Deposit account interest
4.
RAISING FUNDS
Raising donations and legacies
Fundraising costs
Investment management costs
Administrative expenses
Insurance
Property repairs
Utilities
Legal and professional fees
Depreciation
Aggregate amounts
2025
£
269,647
101,078
70,183
673
441,581
2025
£
20,248
8,133
28,381
2025
£
12,696
2025
£
499
3,096
7,547
1,552
1,159
-
13,853
26,549
2024
£
316,971
53,161
60,937
2,196
433,265
2024
£
27,003
23,384
50,387
2024
£
306
2024
£
640
1,598
12,078
171
-
2,605
17,092
17,398

continued...

Page 11

NWL JEWISH DAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

5. CHARITABLE ACTIVITIES COSTS

5.
CHARITABLE ACTIVITIES COSTS
Charitable activities
6.
SUPPORT COSTS
Management
£
Charitable activities
15,497
7.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Direct
Costs
£
531,198
Finance
£
1,433
Support
costs (see
note 6)
£
27,430
Governance
costs
£
10,500
2025
£
35,458
Totals
£
558,628
Totals
£
27,430
2024
£
37,916

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024 other than those disclosed in note 15.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

9. STAFF COSTS

STAFF COSTS
2025 2024
£ £
Wages and salaries 369,026 420,991
Social security costs 35,305 36,995
Other pension costs 44,134 43,846
448,465 501,832
The average monthly number of employees during the year was as follows:
2025 2024
Employees 6 7
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
2025 2024
£60,001 - £70,000 3 3
£80,001 - £90,000 1 1
4 4

The key management of the charity comprise the trustees, the head of kodesh and deputy head of kodesh. The total employee benefits of the key management personnel of the charity were £155,051 (2024: £150,540).

continued...

Page 12

NWL JEWISH DAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
433,265
-
Investment income
50,387
-
Total
483,652
-
EXPENDITURE ON
Raising funds
14,793
2,605
Charitable activities
Charitable activities
558,281
35,311
Total
573,074
37,916
NET INCOME/(EXPENDITURE)
(89,422)
(37,916)
RECONCILIATION OF FUNDS
Total funds brought forward
357,028
1,454,688
TOTAL FUNDS CARRIED FORWARD
267,606
1,416,772
11.
TANGIBLE FIXED ASSETS
Fixtures
Long
and
leasehold
fittings
£
£
COST
At 1 September 2024 and 31 August 2025
1,686,058
14,335
DEPRECIATION
At 1 September 2024
269,286
9,124
Charge for year
33,721
1,737
At 31 August 2025
303,007
10,861
NET BOOK VALUE
At 31 August 2025
1,383,051
3,474
At 31 August 2024
1,416,772
5,211
Endowment
fund
£
-
-
-
-
-
-
-
380,211
380,211
Computer
equipment
£
11,545
11,545
-
11,545
-
-

Total
funds
£
433,265
50,387
483,652
17,398
593,592
610,990
(127,338)
2,191,927
2,064,589
Totals
£
1,711,938
289,955
35,458
325,413
1,386,525
1,421,983

continued...

Page 13

NWL JEWISH DAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12.
INVESTMENT PROPERTY
FAIR VALUE
At 1 September 2024
and 31 August 2025
NET BOOK VALUE
At 31 August 2025
At 31 August 2024
Fair value at 31 August 2025 is represented by:
Valuation in 2025
Cost
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Pensions
Other creditors
15.
MOVEMENT IN FUNDS
At 1.9.24
£
Unrestricted funds
General fund
267,606
Restricted funds
Building fund
1,416,772
Endowment funds
Endowment funds
380,211
TOTAL FUNDS
2,064,589

continued...

Page 14

NWL JEWISH DAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
469,962
Restricted funds
Building fund
-
Endowment funds
Endowment funds
-
TOTAL FUNDS
469,962
Comparatives for movement in funds
At 1.9.23
£
Unrestricted funds
General fund
357,028
Restricted funds
Building fund
1,454,688
Endowment funds
Endowment funds
380,211
TOTAL FUNDS
2,191,927
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
483,652
Restricted funds
Building fund
-
TOTAL FUNDS
483,652
Resources
expended
£
(549,719)
(33,721)
(1,737)
(585,177)
Net
movement
in funds
£
(89,422)
(37,916)
-
(127,338)
Resources
expended
£
(573,074)
(37,916)
(610,990)
Movement
in funds
£
(79,757)
(33,721)
(1,737)
(115,215)
At
31.8.24
£
267,606
1,416,772
380,211
2,064,589
Movement
in funds
£
(89,422)
(37,916)
(127,338)

continued...

Page 15

NWL JEWISH DAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

16. RELATED PARTY DISCLOSURES

At year end, £2,221 (2024: £64,407) was owed to North West London Jewish Day School Academy, an associated Academy with common directors. The Academy contributed £18,676 (2024: £33,500) towards staffing costs. The Academy also occupies the charity-owned premises on a rent-free basis, in accordance with the charity’s mission to facilitate access to education.

Page 16