The Frlends of Brodetsky Charitable Incorporated Organisatlon ANNUAL REPORT and UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 August 2024 Charlty Numb•r 11T1582 The Frfends of Brodetsky Annyal Report and Flnandal StateTr*fortheyexth31 A¥Kwt2024 PAGE Twstees. Annual Rewt Independent examlner's report to the Trustees Statement of flnandal actrwties Balan￿ sheet Notes to the finandal statements 7-9 The Frlends of Brodetsky Annual Report and Ftr￿ndal Statement for the ￿ar endlng 31 Auiust 2024 TRUSTEWANNUALAEPORT TheTrnstees present their reportand the unaudlted financlal Materrentsofthe charItyfortr￿ year endlng 31 Aueust 2024. RegIsle￿d naff The Friertds of Brothtsky Charitsbk ¢knniÉatSon1001 Prfnclpalofflce addfess Brodetsky Primaryschool Henry Cohen Campus Werrtlwrth A¥er& Leeds L517 Charltyre*tratlon number 1177582 TheTrustees who seryedthe chadty and uptott* date ofthe rewi a5 foifows: DanSèl Cohtn Mr H Cohen Drj Broth Bankers 6arc* 8ank PLC PO80x￿ LSI IPA The Fr*nds of Brodetsky was consttbjted on 19 Marth 2018 and Is $￿erned ty a cortstitutlon approved on that date. The charfy Is mana8ed throu8h a committee comprislngof Its Twstees. TheTwstees mayappolnta per￿Tr Is wdllrgto be aTnstee •tr*r to ffill a ¥acarKV oras an additlonalTwustte. TheTrustees review tht rnaitsr r15ks to wlich the charlty is exr•)Std on an on￿1n8 basls. Where approp￿te. sistem5 or procedures have been Èstablished to rnttizate ri4ksthècharityfao> Oblecllves*nd ¥¢tF41 The oblettof the ao ￿ to athian￿ the educatlon developmentof pupilsat the 8rodètsky PrlmarySctrK)ol, Leeds, the Leeds Jewtsh Free School 1.the Sctrwl0>XIWhal VLOFrlendsoFBrodetstyAtctyJthts202>2024 The Friends of Brodetsky Annual Report and Anandal Statement fortheyeai ethd1￿ 31 Au8USt 2024 TRUSTEEg ANNVALREPORTIcn offvnds yJfficleTrt to $upport t*nefklarles whllst meetlng ourdN4ritsble obiectivekTntstees ton51derthI5aspSratlonal oblecU¥e if reser￿are 25%, on vera8e, of lttomè Intt* WVdk)u$ 12 n￿nts The Trust wlll cofittnue Irs currentoperathjns and fun&rai5irgopwatknrs. Durlng 2024- 2025 theTntst Intends to ralse fvnds for replacement of thecamw5 ￿ Infrastructure. a rep￿te￿nI toller in the Leedsjewlsh Free and large donatlon to Brodetsky Prfmary School. The totsl *nned donations Includlngthe tOntrlbutl)n for the roof rÈplacement of £140,000. estlmated to be £356.5C(I. The Trustees confimi thatthey Inter￿ tD comply withthe*duty undersect¥>n 7ofthe Chafrties Act 2011 to have (￿e rd to the Charlty Commissw)n'spneral ￿ldance0n pubk bts*fiL The Trustees dld r*)t r￿e￿e any ￿Th￿r￿tK)n forthelr seThkes. ReSP￿SIbIlItIeS of thèTntstees The chartys Tnjsteesare resportslblefor prepar1w4theyruste￿Ann￿al Reportandthefinand•lstatementsin accordar wlth applkable lawand reguFatSons. The law appllcable to charbtles In England and Wales requIre5theTn￿teeS to prepareflnanclal ststementsfor each flnanclal year. Underthat law the Trustee5 have eEected to prepare the tlnanckl statements In acconknce wlth Unlted Klngdom Generalfy knepted Accounti￿ Prattke Iunlted KI￿d0M Accounting Standards and applICab￿ lawl. The Trumees must not approve the financial Maternents un￿sS t￿ are sattsned thatthey glve a true and falr vlew of the stste of affalr5 of the charlty and the Income and expenrfrture of the dwrftyforthat perh)d. In wtWrl￿the5efiThandaI ststements, theTry￿tee$ a￿ to.. select Surtab￿ xcountin8 po4des andtr*n apptryttth corfjtstentr. obSe￿tI* and wJndple5 In the Charltle5 SORP. makeludgements and accounttng esfjmatesthat are rea50￿b￿ arwj FffudenL state whether app1kab￿ accountln8 stsndard5 have beenfo1k>W￿ subl￿tt0 any mètsrtsl departuresd15dosed nd explalned in the financial statemen Prepa￿ the fftnanclal Stste￿¢Thtson the go1￿(0n¢trn tsa￿$ unltss il is inapyow4te to Kvesume thatthe¢￿rIty ￿11 contlnue In or*ratb)n. 102W•30Anal VIJ) FrthofWel*¥kcgunts2013.2014 The Friends of Brodetsky Annual Report and Finanual Statement for the year ending 31 August 2024 TRUSTEES'ANNUAL REPORT Icontinuedl The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the hnancial position of the charity and enable them to ensuie that the financial statements comply with the Charities Att 2011. They are also re5pon5ible for safÈguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud aod other Signed on behalf of theTrustees. Mr Henry Cohen Trustee 30 May 2025 202￿5-30 Final Vl.0 Friend5 of BrodeiskyAicount5 2023-2024 The Friends of Brodetsky Annual Report and Flnanclal Statement for the year endln8 31 Au8USt 2024 INDEPEfrIDENT EXAMINER'S REPORTTOTHETRUSTEESOFTHE FRIENDS OF BRODETSKYao I reportto the trustèt5 on my examlnattoTr of the accounts of the above charJtyftsrt￿ ￿arended 31 August 2024. ft•sponslbllttlts and ba51$ of report As the charlty's trusttes, you are responslble forthe preparatlon of the atttsunts lfi attordance wlth the requlfements of the Charitie5 Act 20111-the Acff l. l ￿port In respect of my examlnatlon of the Trust'saccounts carr￿d out under sectlon 145 ot the 2011 Actand In earrylng out my examlnatlon, I have followed all the appllcable Dlrettion5 glven by the Charlty Comrnlsslon under sectlon 14515llbl ofthe Att. Independent Examlnerfi Stst•me I have completed my examlnatlon. l ¢onflrm that no rnaterlal matters have come to my attentlon In connettk*n wlth the oxamlnatlon whlch Blves mè ¢ause to belleve that In. ¥rby rnaterlal respect.. Ihe accountlng records were not kept In accordance wlth 5ectlon 130 of the Ch•rltles Act: or the accounts dld not iccord wlth the accounllng records; or the accounts dld not comply wlth the appllcabk requlrements concern1n1t￿ form and content ol accounts s•t out In the Charltles IAccounts bnd Reportsl Re8ulatlons 2008 other th•n any requlremènt that th¢ a¢¢ounts glve true and falrf vkw whlch Is ngta m4tter¢onsldeied #s part of an Independent exarnlmtlon, I have no concerns and have corne across no other mjtters In connectlon wlth the exarnlnatlon to whlch attentkjn shoul be drawn In th15 report In order to enable J proper understsndln8 of the •¢¢ounts to be reachod. Steven Wllll•ms Fl Independent Exarnlner Armstrong Wat50n LLP Leeds O•te 0110612025 202>05-30 Flnal VlnFrkndsof BrodetskryArcounts202>2024 The Friends of Brodetsky Annual Report and Financial Statement for the year endlng 31 August 2024 Balance sheet 31 August 2024 2024 2023 Note Current assets Debtors Cash ar bank 17,939 449,494 467.433 11,7801 6.552 353.217 359,769 11.6501 Creditors.. Amounts fallln8 due withln one year Net current assets 465,653 358,119 Net a55ets 465,6S3 358,119 Funds Restricted Income lund5 Unrestricted income funds Total funds 7,571 350,548 358,119 io 465,653 465,653 Thtse Ilnanclal 5tatement5 were approved by the Trustees on the 30 May 2025 and are slgned on thelr behalf by.. Mr Henry Cohen Tru5tÈe The notes on page$ 7-9 form part of these flnanclal sratemenr5. 2025-05-30 Final Vl.0 Friends of BrodEtsky Accoun15 2023-2024 The Friend5 of Brodetsky Annual Report and Hnandal strteme￿ fortheye¥ endln831 Au8us12024 Statement of fimndal actl¥hles Fund5 fvnd5 2024 Totsl Funds 2023 IncomTng resourtes Incoming resourresfrom generatlryfvnd&" Voluntary incomè Bank lrtteiest Athity Irrtome Total Inc4Hnlng reswr I42￿6 251 142,826 10.251 145x170 2.739 1,962 149.771 153.477 153.477 Charftsble act￿lueS 45943 45,943 205.123 107.534 107,$34 -55,352 Transfer bètwetn Fund RÈtondlktTon of fu Total frjnds broughtforward 7571 -7.571 350548 465.653 7,571 358.119 465.653 413.471 358,119 Thestatement of FlTrJnc*lAcii¥lllts ealr& and losses inthe yearand thereforèa statemertof totsl rew15ed 8alAsand &)$￿1¥5 ￿ teen All oftr*afrth* alr￿unts rekteto conOwlrqxtMt*s. notss on py 7tsJforni partoftheseffinarKlal ststements. The Frlends of Brodetsky Annual Report and Hnanclal Statement forthe yearendlng 31 August 2024 NOTES TO THE FINANCIAL sfATEMENTS ACC¢￿n11m1 pollths Baslsof accountln8. The ffinancial sttternents have been ple￿red￿ Olve a *rue and fall vlew. T￿finanCIal statèmefits have beefi prepafed underthe hlstorkal cost corwentitsn in $terllng wlth Items rttognlsed at tt*stortransaction value unlèssoiherwise Mated In the relevant note5 to these accounts. The flnanclal statements have been prepared In accordance withthe Ststement of Recomrnended Practlce.. Accoufiting and Reportlng bycharltlts p￿parIn8thelracC0￿nts In accordance wlth the Financ*1 Reportlng Standard appllcable In the UK and Republlc ol I￿13nd IFRS 1021 effectfve l January 2019 and Flnancial Reportin8 stsndard appllcable in the UTh￿ed Kln8dom and Republsc of Ireland IFRS 1021 and Charfjlfjes Act 201J. The Frlends of Brodetsky meets the deflnitlon of a publlc beneflt entlty under FRS 102. Assets and Ilabllltles are Inlttslly recognlsed at hlstorlcal costortran5aCtlon value urble5S0therwlse stated inihe ￿leVant attountin8 pollcy. Restricted funds. Re5trlcted funds art fundswhith are to be used In acCOrdan￿WIth speclflt restrfttlons Imposed bythe donorortrust detd. Unre5trlrted funds. Unre5trlctèd funds arè availablÉ for use atthe dlscretlon of the Trustees In furtherznce of theSe￿ra1 objectfves of the charlty to support Brodetsky PTlmary School and Leeds Jewlsh Freeschool, (the schools). Govemance costs Include those tosts associated wlth meetlng the constitutional and stst￿ory requlrements of the charlty and Includesthefeefor accountaryand Independent examlnatlon work. IrKomlng re50UTces. AJI incomlng resourees are included In the statement of flnan¢lal actlvities when the charlty Is entltlèd to the Incorne and the amount can be quantified wlth reasonable accuracv. Re50urcesexpended. Charkable expendlture wlll comprlse donatlgns made to Brodersky Prlmary School and the Leedsjewlsh Free 5ctrKJol. Cash flow statemert TheTrustees have tsken ad¥ants8e oftheexemptjon from includin¥a tash flow ststsmeTht In the finandal statements onthe 8roundsthetharity is small. rrent assets. Debtors are Included at thelr recoverable amount. Cash atthe bank Includes funds hekl on short-term deFK)51t. CredI￿r$ are valued at setttemeffl amount Taxatlon. The chailty ts consldered to pass thetests setout In Paragraph I Schedute 6 of the Fo￿￿e Art 2010and no tsxatlon piovlslon Is needed In the financlal statement& Goinoconcem. The trustees have a ￿8$o￿able expectstlon thètthe charlty has adequate iesources to contlnue In a￿latIonal exlstence forthe foreseeabte future. Fund raisirgand other Income generation attwitles were not signifltantty ¢rnpacted bythe legal health protectlon restnttions that were Imposed dur￿￿ the perlod of these finan¢lal siatsments. The charltytherefore coniinuesto ath)ptthe 8olngconcern ba$15 In preparfn¥ the fiMncl81 ststements. 202905-30 Flnal VLO Fr*ndsof Brodet*Accowts202>2024 The Frlends of Brodetsky Annu41 Report and Flnandal Ststement for the year endln8 31 August 2024 Notes to the a¢¢ounts contlnued. VoknntffjT Inc¢>rne un￿$trIcted Funds 2024 2023 Tax rep?￿nt Parental contrfbuii)ns Donatlons To￿1 23,836 103,308 15,682 142,826 23.836 103,308 15,682 142,826 23,134 106,334 15.602 14S,070 3 A¢tlvltylncome unre$￿￿ted Funds 2014 2023 Klddush Havadallah Mlnls 4fKJ L250 712 400 L962 UnTe5trltted Funds 2024 2023 Donatlonsto Brodetsky PrlmJry5chool Donatlon to Brodetskyjewlsh Prlmary School Foundatlon Trust 135,000 L525 1.525 12,210 Donatlon to LeÈdsJew15h Free School 22,000 22.oc Klddush Independent examlnerfsfees OFeratlng Expenses Contrlbutlon Refunds BankChar8es 2,078 1,750 2,078 1,750 1,947 1,660 52,925 582 800 205,124 392 198 45,943 392 45,943 Total Funds 2024 2023 Irthpendent exam1ft8￿$ fees L750 Staff costsand ttnolument There were no employees durfng the pertod and no salarfes were pald to the Twstees. No expenses were pald tt> twstees. 2024 2023 Other debtors 17,939 6,552 Other2024 The Friends of Brodetskv Annual Report and Hnanclal Statement for the year endin8 31 Au8USt 2024 Rellrlc￿ Inc¢Mn•fvnds atsnce at IrKomlng resources Resources expended Movement between nds tsalance at 31 August 24 I Sept 23 Restrlcted fund 7,571 10 Movement tets¥een funds Balance at i Sept 2023 Incomlng rex*urcts Resources Expended Balancèat 31 Aug 2024 Restrfrted fund Unrestrlcted fvnd 7.571 350.Y8 I7￿715 153.477 45.943 465,653 465.653 358.119 153,477 45,943 Thè rtslrlcted fund balance has been tonsolldated Int0t￿ unTestrkted generalfund as the ￿$t￿rted￿Trd balan has bèèn estab115hed a5 M longer requlred. The £7,571 restritted fvfid Is made up of two values: fund ralslng IFR201 £3,571 and £4,OOOfor the"nurserf. Re￿nt researth ha5 conhrmed that neithèrof these amounts no longer needed lo be de51gnated as restrlcted fvnds. Thè ￿.571 wa5 Intended forthe TalmudTorah Educatlon Board as their share of a fund-rntslng artlvlty on behalf of the Leed5Jewtsh Free School and 8rodetsky Prlmary khool. The funds were off5eta8ainst an undertaklng bythe Talrnud Torah to fvnd a teathlng post atthe Leed5JÈwtsh Free *hool in finarttlal 2021-2022. Thè ￿.000 Intended for Brodetsky Prlmary 5chog1 wastonsolldated Into a donatlon to the school. li Anatysls of n•tassets bÈtwÈÈn funds Net current Longterm Totsl Unrestrfrted Income fund Total funds 46S.653 465.355 465,653 465,355 12 Rdthd PArtytrawdlons. TheTrustee$, Cllr D Coheth and Drj 8roch also aa as governors at 8rodetsky Prlrnary School. Durlng the ftnanclal vear the charlty made donations to Brodetsky Prlmary School totslling Nll12023- £135,1)001. The TnJst£es, Cllr D Cohen, Mr H Cohen and Drj 8roch ale direttots and trustees of Leed$Jewtsh Free khool, on exempt charlty regulated bythe Secretsryof Stats for EdLKatk*n. In the accountlngyear a donatlon of £22,(￿1#￿$ made to the school12023 NIII. The Trustees Cllr D G)hen Mr H Cohen and Drj Broch are Tnjstees of BTodetskyJewish Primary Schools Foundjtlon Trn4St a reglstered tharitsble company whlch recelved a donatloo of £1.525 in the year12023.. £12,210). 2025ffj&30Flnal Vl.0 FDend5 of BrodetskyA￿ou￿r5 2023-1024