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← Torah Umesorah UK Limited

2025-03-31-accounts

2025

ANNUAL REPORT & ACCOUNTS.

Unfolding each child's potential

Torah Umesorah UK Ltd Registered charity: 1173364 Registered Company: 10557282

TORAH UMESORAH UK LIMITED

REGISTERED CHARITY AND COMPANY LIMITED BY GUARANTEE ANNUAL REPORT YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors for the purposes of company law and who have served throughout the year, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Registered charity and company name: Torah Umesorah UK Limited Charity registration number: 1173364 Company registration number: 10557282

Registered office and Operational address:

Torah Umesorah Teachers Centre, Park Gates, Bury New Road, Prestwich, Manchester,W M25 0JW

KEY MANAGEMENT PERSONNEL:

Trustees:

Mr M Halpern Mr D Greenblatt Mr P Corn

Director of Operations: Mrs Gitty Goldblatt BSc (Hons)

Training and Programme Development:

Mrs Shoshana Guttentag BSc (Hons), PG Cert Ed (QTLS) Mrs Sara Dina Bakst B.A, PG Cert Ed (QTLS)

Accountants and Independent Examiner:

Messrs Cohen Arnold New Burlington House 1075 Finchley Road London NW11 0PU

Bankers:

The Royal Bank of Scotland plc. 36 St. Andrew Square Edinburgh, EH2 2YB

Projects & Programmes 06 A message ee From our Trustee 04

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Notes to the Financial 24 Statements \ \ \ aa Statement of Financial Statement 22 Position of Financial 21Activities o 4 Trustees’ Review 18 Independent a Examiner’s 20 Report Our Impact so far

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OUR MISSION

To our dear friends and supporters,

Ready2teach sessions for new teachers; subsidising and teaching the level 4 and 5 relevant, culturally tailored teaching qualification PDQ, known as “Yesod”; and preparing and developing a culturally appropriate and adequate level 3 teaching qualification for early years teachers. This is in addition to the soft, holistic skills training courses addressing contemporary concerns offered throughout the year, including the ICC managers programme that educates school managers on how to train in new teaching staff, lectures on understanding and adopting teaching approaches for neurodiverse students, the Pinnacle course for teachers and school leaders, and training on how to support children who have lost parents or whose parents are divorced, all which have been given throughout the past year.

At Torah Umesorah, we are committed to empowering school teachers, including those at underfunded, independent, cultural schools, to deliver high-quality, effective education to every student, regardless of their circumstances or status, complementing the training they receive from schools, and fostering an inclusive, nurturing environment where every child can thrive and achieve their full potential.

To our dear friends and supporters,This past year has once again been a year of achievement for Torah Umesorah UK. I am proud to say that Torah Umesorah UK continues to stand by, support and complement schools in the Jewish cultural community. Included in this are the underfunded and independent Jewish schools and their children, who are situated in the communities of London, Manchester and Gateshead. Every child is unique and every child deserves to thrive regardless of the challenges they face, and Torah Umesorah upholds this. With diverse, high-quality educational programmes and also courses for community educators, these programmes equip teachers with the tools and skills they need, to teach every child effectively and appropriately, unfolding each child’s success.

Networking and wellbeing events for teachers were also highlights of the year, with strong positive feedback from attendees.

We are also committed to teachers’ well-being and to promoting their best interests in furthering their teaching careers.

Torah Umesorah UK supports cultural as well as independent Jewish schools in the UK in ways that both complement the training provided and lend a helping hand to schools that struggle to train their teachers to a very high standard, catering to the sensitivity and needs of this community.

The Torah Umesorah UK centre continues to develop an effective, impactful curriculum for these cultural schools to deliver high-quality and effective teaching. Their library and resource centre is highly popular and used by many teachers and school leaders to enhance their lessons. Torah Umesorah is committed to constantly improving the quality and quantity of its programmes and services.

Students start out as a blank sheet of paper, full of possibilities. That paper is shaped by the effort they put in, it can however be simply scrunched up and torn, or it can be folded into something unique. Only through effective education can the correct folds be formed, like origami transforming a simple piece of paper into a Masterpiece. The student puts in the effort, the educator dictates the folds.

And with your continued help, we can do more.

Torah Umesorah has a list of projects and courses it plans to implement over the next few years, including a course on Metacognition, teaching Empowering teachers is critical to meeting the many challenges students approaches to discipline, the Assist Plus course for teaching assistants face. The professional approaches taught in the lectures Torah Umesorah using the Feuerstein teaching method, and a multi-year project provides ensure every child is reached and supported as effectively as to introduce Montessori teaching in community schools and the possible. We help unfold their full potential and complement the education development of an appropriate level 3 teaching qualification for early years and training the schools are providing. This means more children can be staff. As such, Torah Umesorah will continue to diversify its funding base engaged and keep up with the pace of the lesson. Children easily absorb and broaden its revenue streams to continue addressing the community’s more information from a professionally trained educator and this, together needs. with their effort and hard work, will create the right folds. We look forward to sharing more achievements and successes with you Teachers want to reach every child and shape their future but don’t always in the future, ensuring that each child’s efforts translate into success, and know how. Torah Umesorah UK steps in to offer these vital courses for we thank all those who have partnered with us so far. teachers whose schools cannot financially afford this essential training on top of the basic induction and training these schools currently provide to Warm regards their new teaching staff. Teacher retention also increases as a result. Alongside this, Torah Umesorah reaches out to as many of these community schools as possible - there are a total of 91 schools in the Mr David Greenblatt Jewish cultural community spread over the UK - to offer these courses and Trustee encourage them to enrol their teaching staff in these subsidised courses. Torah Umesorah’s achievements include delivering the practical, annual NN ea / we

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Torah Umesorah Annual Report 2025

Torah Umesorah Annual Report 2025

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PROJECTS PROGRAMMES

Guided by community leaders and Torah Umesorah’s advisory board, we focus on five key areas:

Professional Teachers Training Qualifications

Teachers’ well-being and networking events

Combating Contemporary Concerns

Curriculum development

Library and Resource Centre

Teachers’ Well-being and Networking Events

Professional Teachers Training Qualifications

Torah Umesorah continued to be accredited by Cambridge University and the Institute of Leadership and Management (ILM) to provide and subsidise professional level 4 & 5 teaching qualifications, with learning support, to teachers of culturally independent schools who would otherwise not be given this opportunity. This is given through the YESOD PDQ course, which has been developed and tailored to the standards of the community and has been made as relevant as possible. A similar level 3 course is currently being developed for early years staff.

We arrange well-being events to encourage and revitalise educators and teachers, including an annual catered function featuring an incredible lineup of inspirational speakers and entertainment, a Q&A panel, and an evening of appreciation, inspiring and motivating teachers, helping prevent burnout.

Additionally, networking events are organised to encourage educators to share the knowledge and skills from across the community’s schools and educational establishments, including events for both experienced and new-to-the-scene teachers. And of course, the all-important Ready2Teach sessions for new teachers preparing to start the new year on the right foot.

Torah Umesorah Annual Report 2025 | 7

6 | Torah Umesorah Annual Report 2025

PROJECTS Combating Contemporary Concerns PROGRAMMES An array of soft, holistic skill courses has been taught throughout the year to improve educator and leadership skillsets, including: Pinnacle leadership training course ICC Managers training course Neurodiverse students- identification and tools courses. Supporting students with: 2% | • Attention Deficit Hyperactivity Disorder (ADHD) • Autism Spectrum Condition (ASC) • Selective Mutism and Communication Anxiety • Social Anxiety and Low Social Confidence • Difficulties with Social Communication and Peer Interaction • Attention, Focus, and Executive Functioning Challenges • Emotional and Behavioural Regulation Needs Tools for teaching children who have lost a parent course Tools for teaching children whose parents have gone through a divorce course Yn Curriculum Development Torah Umesorah has successfully developed relevant, Ne high-quality, effective curricula for teaching an array of subjects, from reading, English writing, maths, science and cultural subjects. These have been well received by our community schools, gaining very positive feedback.

Neurodiverse students- identification and tools courses. Supporting students with:

Library and Resource Centre

Torah Umesorah has shared its library and resources centre with the educators and teachers of the community, assisting in lesson planning and effective teaching. This library includes material on teaching children with Special Educational Needs and classroom discipline. This has been well received and will continue to be a highlight of the centre.

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QUEL NEXT STEPS

Professional Teachers Training Qualifications

Combating Contemporary Concerns

To provide an array of different holistic soft skill courses, including:

Teachers Well-being and Networking Events

Curriculum Development

Curriculum Development will continue to be developed, and the library and resource centre will continue its operation.

Torah Umesorah continues to strive to improve the quality and offering of its educational courses and resources.

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CASE STUDIES

Neurodiversity in Practice

Torah Umesorah has operated in London (Barnet and Hackney), Manchester (Bury and Salford), and Gateshead, benefiting the local Jewish cultural communities there by educating teachers, school managers, and leaders from underfunded and independent Jewish cultural schools in the community. This ultimately benefits over 30,000 children of these communities, over 80,000 since its inception.

Torah Umesorah continues to network and collaborate with primary and high schools in these locations, offering effective classes, courses, and qualifications in partnership with these schools, complementing the education and training already provided and ensuring improved outcomes for these financially struggling schools and their students.

This year, our focus on neurodiversity moved beyond theory and into lived experience. One teacher shared how a pupil, previously labelled as “challenging,” was re-understood through the lens of neurodiversity after attending a Torah Umesorah UK training session. With small but intentional adjustments - clearer routines, sensory awareness, and strengths-based expectations - the child’s behaviour shifted, confidence grew, and learning followed. For the teacher, this was a turning point. What once felt overwhelming became manageable, and the relationship between teacher and pupil transformed. The child was no longer seen as a problem to be solved, but as an individual to be understood

The Impact of a Teaching Qualification

This year, Torah Umesorah UK saw the direct impact of its subsidised teaching qualifications on classroom practice. One early-career teacher enrolled seeking greater confidence and practical skills. Through culturally relevant training focused on child development, behaviour management, and reflective practice, the teacher was able to implement improvements immediately. Within months, classroom routines became calmer, pupil engagement increased, and the teacher reported greater confidence and professional clarity. The qualification supported a shift from reactive classroom management to intentional, proactive teaching - benefiting all pupils, including those with additional needs.

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Torah Umesorah UK reaches out to
schools and teachers, training staff
working in over 91 cultural schools
IMPACT aa across the UK professionally to improve
their teaching skills and to diversify their
skillsets, empowering them to support
and benefit over 30,000 primary and
high school students over the year, over
80,000 since Torah Umesorah’s inception
SO FAR in 2017.
17,042
VV
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Hours of Training
16,712
80
770
Impacting over
80,000
109
Visits
Networking
Events
Sessions
children
Courses
----- End of picture text -----

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IMPACT ON STUDENTS
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Inclusive learning opportunities Engaging learning experiences Stronger support systems Early intervention Improved social experience Greater chances of success

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IMPACT ON TEACHERS
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Effective teaching strategies Ability to reach all students Positive teaching environment Effective management and leadership Leadership support Ready made teaching resources Improved and effective curricula Improved student discipline

This complements the culturally independent schools through higher quality teaching and a higher teacher retention rate, with the ability to reach more challenging students.

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Torah Umesorah Annual Report 2025

55 513 Sessions Participants

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2018
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67 856
Sessions Participants
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2019
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73 974
Sessions Participants
2020
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98 1030

Sessions Participants

PROGRESS

2021 103 1622 Sessions Participants 2022

119 3234 Sessions Participants

2023

125 3600 Sessions Participants

2024

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TRUSTEES REVIEW (CONTINUED)

TRUSTEES REVIEW

PERIOD FROM 1ST APRIL 2024 UNTIL 31ST MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

FINANCIAL REVIEW

Torah Umesorah UK Limited was established as a charity in 2017 under the name The

Manchester Torah Umesorah Teachers Centre Limited. In 2024, the charity amended its name to Torah Umesorah UK Limited, and the charity is governed by its Memorandum and Articles of Association dated 11 January 2017 as amended on 25 March 2024. Recruitment and appointment of new trustees would be in line with the Memorandum and Articles of Association and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation. There is no chief executive officer. The day-to-day affairs are undertaken by Mrs G Goldblatt on behalf of the trustees. All major decisions are made collectively by the trustees who give of their time freely. The trustees are unpaid and details of any related party transactions are disclosed as applicable in the notes to the accounts. The arrangements for setting the pay of the charity’s employees are the sole domain of the trustees.

RESERVES POLICY

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level of up to three months’ running costs. This is to ensure that activities do not have to stop at a time when funding is not immediately available. As at 31 March 2025, the charity had £33,372 in unrestricted funds.

RISK POLICY

The trustees have identified and reviewed the major risks to which the charity is exposed, in particular those related to the activities and finance of the charity, and are satisfied that systems are in place to manage those risks.

There are no policies for the induction or training of new trustees.

PLANS FOR FUTURE PERIODS

OBJECTIVES AND ACTIVITIES

OBJECTIVES

The Charity’s objectives, as set out in the amended Memorandum and Articles of Association, are for the public benefit to promote the education of people of all ages around the world in such ways as the charity trustees see fit, including the provision of training and lectures for teachers, the provision of a curriculum resources library and awarding to such persons scholarships, maintenance allowances or grants, or by grants to charities or other organisations worldwide that provide education.

The charity plans to continue the activities outlined above in the forthcoming years, subject to satisfactory incoming resources.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

AIMS

The main aim of the Charity continued to be the provision of a venue for training, as well as facilitating lecturers to provide training and support for teachers across the UK. The charity also

The trustees annual report was approved on 15 January 2026 and signed on behalf of the board of trustees by:

maintained a resource library for teachers in the Manchester area. This year, the focus has been on developing the Level 3-accredited teaching qualification and reaching out to as many schools and teachers as possible. Courses, training and development of the curriculum and resources continue to be prioritised.

ACTIVITIES

The charity offered a series of training sessions and support groups for teachers in the UK, as well as a resource library used by scores of teachers. Tailored curriculum was developed and marketed to the different cultural schools, and dozens of teachers took the level 4 and 5 teaching qualifications provided and subsidised by Torah Umesorah UK.

MR M HALPERN TRUSTEE

GRANT-MAKING POLICY

The charity gives out grants in line with the above objects. There were no individual or institutional grants made during the year.

ACHIEVEMENTS AND PERFORMANCE

The trustees are delighted with the charity’s achievements over the last financial period. Donations and grants received amounted to £122,927, and income from charitable activities amounted to £77,622. Charitable activities in support of education amounted to £183,161.

The charity continued to provide a venue for training for teachers, as well as facilitating lecturers to offer training and support for teachers. The charity also maintained a resource library for teachers in the Manchester area.

Both the training and the resources library have been used extensively by teachers from all sectors of the local Jewish cultural community. The feedback from teachers has been very encouraging.

The charity has been in dialogue with many local schools to enhance the education and resources available to teachers in the UK.

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INDEPENDENT EXAMINERS REPORT

TO THE TRUSTEES OF TORAH UMESORAH UK LIMITED YEAR ENDED 31 MARCH 2025

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FROM 1ST APRIL 2024 UNTIL 31ST MARCH 2025

TORAH UMESORAH UK LIMITED

REGISTERED CHARITY AND COMPANY LIMITED BY GUARANTEE

I report to the trustees on my examination of the financial statements of Torah Umesorah UK Limited for the year ended 31 March 2025.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. 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 the 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 EXAMINERS STATEMENT

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 charity as required by section 386 of the 2006 Act; or

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

  3. the financial statements 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

  4. the financial statements 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).

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|||||| |---|---|---|---|---| |YEAR TO| |PERIOD FROM 1 APR 24 TO 31 MAR 25|31 MAR 24| |Unrestricted|Total Funds|Total Funds| |Note|Funds|2025|2024| |£|£|£| |INCOME AND ENDOWMENTS| |Donations and legacies|5|122,927|122,927|416,231| |Charitable activities| |6|77,622|77,622|79,452| |Total income| |200,549|200,549|495,683| |EXPENDITURE| |Expenditure on raising funds:| |Costs of raising donations and legacies|7|(26,725)|(26,725)|–| |Expenditure on charitable activities|8,9|(183,161)|(183,161)|(225,119)| |TOTAL EXPENDITURE|(209,886)|(209,886)|(225,119)| |Net (expenditure)/income and net movement in funds|(9,337)|(9,337)|270,564| |RECONCILIATION OF FUNDS| |42,709|42,709|(228,500)| |Total funds brought forward| |Total funds carried forward|33,372|33,372|42,064|

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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.

DAVID GOLDBERG FCA DCHA Independent Examiner

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

New Burlington House 1075 Finchley Road London NW11 0PU 15 Jan 26

The notes on pages 24 to 31 form part of these financial statements.

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Torah Umesorah Annual Report 2025

STATEMENT OF FINANCIAL POSITION (CONTINUED)

STATEMENT OF FINANCIAL POSITION

AS AT 31ST MARCH 2025

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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|||||| |---|---|---|---|---| |YEAR TO| |PERIOD FROM 1 APR 24 TO 31 MAR 25|31 MAR 24| |Note|£|£|£|£| |FIXED ASSETS| |Tangible fixed assets|15|-|2,345| |CURRENT ASSETS| |Stocks|16|10,000|10,000| |Debtors|17|4,925|35,215| |Cash at bank and in hand|25,826|4,646| |Total current assets|40,751|49,861| |CREDITORS: amounts falling due|18|(7,379)|(10,142)| |within one year|>|»|Tae| |Net current assets|33,372|39,719| |Total assets less current|33,372|42,064| |liabilities| |33,372|42,064| |Net assets| |FUNDS OF THE CHARITY| |Unrestricted funds|33,372|42,064| |Total charity funds|20|33,372|42,064|

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Directors’ responsibilities:

∙ The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

∙ The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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

These financial statements were approved by the board of trustees and authorised for issue on 15 Jan 26, and are signed on behalf of the board by:

MR M HALPERN TRUSTEE

The notes on pages 24 to 31 form part of these financial statements.

The notes on pages 24 to 31 form part of these financial statements.

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NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS

FROM 1ST APRIL 2024 UNTIL 31ST MARCH 2025

1. GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is New Burlington House, 1075 Finchley Road, London, NW11 0PU, UK.

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 Companies Act 2006.

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

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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, 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.

TANGIBLE ASSETS

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

The trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

DEPRECIATION

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.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment -15% straight line

IMPAIRMENT OF FIXED ASSETS

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

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Torah Umesorah Annual Report 2025

FROM 1ST APRIL 2024 UNTIL 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

STOCKS

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the charity 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.

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

7. COSTS OF RAISING DONATIONS AND LEGACIES

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||||| |---|---|---|---| |Unrestricted|Total Funds|Unrestricted|Total Funds| |Funds|2025|Funds|2024| |£|£|£|£| |Costs of raising donations and legacies| |26,725|26,725|-|-| |- Donations|

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Debt instruments are subsequently measured at amortised cost.

4. LIMITED BY GUARANTEE

The charity is a company limited by guarantee not having a share capital. It is registered as a charity with the Charity Commission (number 1173364).

5. DONATIONS AND LEGACIES

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||||| |---|---|---|---| |Unrestricted|Restricted|Total Funds| |Funds|Funds|2025| |£|£|£| |DONATIONS| |Donations|122,927|-|122,927| |Unrestricted|Restricted|Total Funds| |Funds|Funds|2024| |£|£|£| |DONATIONS| |Donations| |377,531|38,700|416,231| |6. CHARITABLE ACTIVITIES| |Unrestricted|Total Funds|Unrestricted|Total Funds| |Funds|2025|Funds|2024| |£|£|£|£| |Sale of educational services| |77,622|77,622|79,452|79,452| |and materials|

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8. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE

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||||| |---|---|---|---| |Unrestricted|Restricted|Total Funds| |Funds|Funds|2025| |£|£|£| |Advancement of education|129,369|-|129,369| |Support costs|53,792|-|53,792| |Total|183,161|-|183,161| |Unrestricted|Restricted|Total Funds| |Funds|Funds|2024| |£|£|£| |Advancement of education|136,639|38,700|175,339| |Support costs|49,780|–|49,780| |Total|186,419|38,700|225,119|

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9. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

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|||||| |---|---|---|---|---| |Activities|Support|Total Funds|Total Funds| |undertaken|Costs|2025|2024| |directly| |£|£|£|£| |Advancement of education|129,369|40,048|169,417|217,570| |Governance costs|–|13,744|13,744|7,549| |Total|129,369|53,792|183,161|225,119|

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26 Torah Umesorah Annual Report 2025

Torah Umesorah Annual Report 2025

FROM 1ST APRIL 2024 UNTIL 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

10. ANALYSIS OF SUPPORT COSTS

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||||||| |---|---|---|---|---|---| |Advancement|Governance|Total Funds|Total Funds|14. TRUSTEE REMUNERATION AND EXPENSES| |of education|costs|2025|2024| |£|£|£|£|No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.| |Staff costs|18,399|–|18,399|20,208|The charity did not meet any expenses incurred by the trustee for services provided to the charity (2024: £Nil).| |Premises|11,452|–|11,452|12,813| |Communications and IT|2,237|–|2,237|356| |General office|7,957|–|7,957|8,854| |Governance costs|–|13,746|13,746|7,549| |Total|40,045|13,746|53,791|49,780|15. TANGIBLE FIXED ASSETS| |Equipment|Total| |£|£| |COST| |At 1 April 2024 and 31 March 2025|32,846|32,846| |11. NET (EXPENDITURE)/INCOME| |DEPRECIATION| |Net (expenditure)/income is stated after charging/(crediting):| |Period from 1|Year to|At 1 April 2024|30,501|30,501| |Apr 24 to 31|31 Mar 24|Charge for the year|2,345|2,345| |Mar 25| |£|£|At 31 March 2025|32,846|32,846| |Depreciation of tangible fixed assets| |2,345|4,927| |CARRYING AMOUNT| |At 31 March 2025|–|–| |12. INDEPENDENT EXAMINATION FEES|At 31 March 2024|2,345|2,345| |Period from 1|Year to| |Apr 24 to 31|31 Mar 24| |Mar 25| |FEES PAYABLE TO THE INDEPENDENT EXAMINER FOR:|£|£| |Independent examination of the financial statements|4,200|4,200|16. STOCKS| |Period from 1|Year to| |Apr 24 to 31|31 Mar 24| |Mar 25| |£|£| |13. STAFF COSTS|Finished goods and goods for resale|10,000|10,000| |The total staff costs and employee benefits for the reporting period are analysed as follows:| |Period from 1|Year to| |Apr 24 to 31|31 Mar 24| |Mar 25| |£|£|17. DEBTORS| |Wages and salaries| |61,330|67,360| |Employer contributions to pension plans|42|–|Period from 1|Year to| |Apr 24 to 31|31 Mar 24| |Total|61,372|67,360|Mar 25| |£|£| |The average head count of employees during the year was 13 (2024: 10).|Trade debtors|4,925|35,215| |No employee received employee benefits of more than £60,000 during the year (2024: Nil).|

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12. INDEPENDENT EXAMINATION FEES

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

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28 Torah Umesorah Annual Report 2025

Torah Umesorah Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS

FROM 1ST APRIL 2024 UNTIL 31ST MARCH 2025

18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

21. ANALYSIS OF NET ASSETS BETWEEN FUNDS

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|||| |---|---|---| |Period from 1|Year to| |Apr 24 to 31|31 Mar 24| |Mar 25| |£|£| |Accruals and deferred income|1,080|1,080| |Social security and other taxes|6,299|9,062| |Total|7,379|10,142|

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19. PENSIONS AND OTHER POST RETIREMENT BENEFITS

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £42 (2024: £Nil).

20. ANALYSIS OF CHARITABLE FUNDS

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £42 (2024: £Nil).

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|||| |---|---|---| |Unrestricted|Total Funds| |Funds|2025| |£|£| |Tangible fixed assets|-|-| |Current assets|40,751|40,751| |Creditors less than 1 year|(7,379)|(7,379)| |Net assets|33,372|33,372| |Unrestricted|Total Funds| |Funds|2024| |£|£| |Tangible fixed assets|2,345|2,345| |Current assets|49,861|49,861| |Creditors less than 1 year|(10,142)|(10,142)| |Net assets|42,064|42,064|

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22. RELATED PARTIES

During the period, the charity recognised £130,500 of donations received from a charity with a common trustee. No other related party transactions took place during the period under review.

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|||||| |---|---|---|---|---| |At 1 Apr 24|Income|Expenditure|At 31 Mar 25| |£|£|£|£| |UNRESTRICTED FUNDS| |General funds|42,709|200,549|(209,886)|33,372| |At 1 Feb 23|Income|Expenditure|At 31 Mar 24| |£|£|£|£| |UNRESTRICTED FUNDS| |General funds|(228,500)|456,983|(186,419)|42,064|

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30 Torah Umesorah Annual Report 2025

Torah Umesorah Annual Report 2025

“EVERY CHILD WANTS TO SUCCEED WE HELP THEIR DREAM UNFOLD”

Torah Umesorah UK Limited

Charity registration number: 1173364 Company registration number: 10557282 Email: fundraisinguk@torah-umesorah.org Telephone: 03336136136