Ch3rlty r•ySstratlon nnb•r 01184945 {Engt•nd and Walès) JTAP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
JTAP LEGAL AND ADMINISTRATIVE INFORMATION T1••S B Sach¥r P Sirnan8 R Ben8lm Charfty numbgr (England and Wales) 01184945 Prlnclpd address 6 WestAv8nug Lon(Jon NW4 2LJ Ind•pendenl •xamlnor AntlK)ny Epswn FCA Paragon Partr7ws LlmR8d Chutchll Houso 137- 139 Brent Stregt Lond( NW4 4DJ
JTAP CONTENTS Pag• Tru$t888 raport Independent examknèV$ r•KK)rt Statetllbt of finand81 acbwtes Ba1ce shBet Notes to flnCIal Ststerw 6-11
JTAP TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Th• trustèès pre5Ènt Ihoir annual report and finandal stat•ment8 for the year ended 31 August 2024. Th• ffnan¢ial ststem?nts have b¢8n prap8r¢d in accordarK• %tsith a¢xxKJnting polkJe5 out in nots 1 tg the fmanclal statéments and compty wlth the chpty's goveming thcum8n( the CharitiasA¢t 2011 and"Accounting and Reporting by Chariiias.. StateMt of Reri)tntnend8d pro¢& 8ppllc4blè to charities pparing thew aeeounts In accordawg With the Fknan¢bJ Reporting Stsndard athltable In the UK aryj Republic of Ireland IFRS 1021 leffectI 1 JaNary 2019r. Obleetfves activlll The chafitys obj&ts afe advancernent of th8 Orthodox Jewish T811gn for th8 bsndt of the publi¢ maknly, but t excluBw4y. through th8 hc4dlng of 18cts1$ and producln9 Q[MJI di5semin8bThg material vla modern t8ehndogy In order that Jewsh peo learn lo pracJ¢& Iho¥ r81bJion and galn a deeper undèr8tanding of rt$ rth)e$6. herrtaga and culture. Th8 tru8te8s have paid du8 regard to 9uldance l$$ued by the Charfty Commk%8ion in what aclivitle5 the ¢arity shouhj urKlertak8. A¢hl•v•m•nts and perforniance During the period. JTAP updated and mvamped bts website. which upbads and advèrti¥8s rnalerlal of a wodd ¢las8 8duc8tor of daSh thoLtgh¢ & philos¢why, minty In th8 loryn of audio and vidoo. JTAP c0mml38icd the same 8dur£tor to create new m¥teiial and upload to the websile. on YouTub• and othér onlne chan1$. JTAP alw oynmlsskjned Iwo addonal 8du¢ators to t8ach dassgs on thought aThJ Phi}sophY In person. 88 wdl as to aulhor botsks on the topl In period, 1 nthv book was pthllshed, vthh anothar 2 oxlstlng bks bekng tran61atèd pW)lished in dnt laf¥Juage8. Bok 8r8 Some stabstfjes and figurns in r8lab.on to tho w8bstt?'. Wab&te and Nawsletter: W8bslte unWue wéwers slnca in¢8plon-. 43,054 N•YAett8r subscrfbars.. 1,607 Newsletters $8nt ouL' 18 Avwe ratg.. 67.98% Ywtub• vhleo ews.. 106.6k wna[$ done spocnltaliv for 5tsbsthbP'. 6 POO& altsnded.. ¢)n aver8g8 200 Av8ragB Trumber of people who èrnail In to edited email address wfLh questfon$'. 5 per day Audio CgnienL' SJJndcloud.. 71,816 Plays. 86 likes, 4 L¥Jmrnents. 11 pOSts, 2847 downPJa6s Spollfy.. 85886 PFays, 12065 Censumption Hours, 1040 New Followts, 8969 DisiinctAudienGe Applè PadcasL 65,000 Plays, 8,256 C¢)nSLuTrption hours, 800 New Follow8rs. 6.600 DLslind AudtF
JTAP TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Flnin¢lal rev*w The char5 Incryne TS malnty derlved from (bnatbns. Exréndfture, 1ralY on Charilab actlvlues, fèfAJMed in ¥ net surplus expendhure ovèr incom8 of £46.453. The truslees con$lder th& funds generat1 in the year under rewaw to suffi¢w)t to meet the thantsble irusV5 ie¢b"ves and the posltbn of the tharitaNe tmst 81th0 yearend to be sal$fAclory. Thg InJste85 have assessed thè major rfsKs to whlch the charity 1$ p¢S•d, and ar& satisfied that systems ar8 In ace tc mthgate exp05ur8 th& major Thsks. structurè, 94Mrnance and managom•nt Tho charty Ls a charttabl8 intX>ryOTatod or9anisation wister8d wrfh the Charlty CommIssn bYKh a written n8btub.on on 19Augt 2019. Thg trustees served during th¢ and up to the dale of signature of tha finanoal statements werè.. B Sacher P SimonB R Ben8im The tntstoes r8POrt was approved by the eoard ol Trust¢e& P Simons Tnjsteo D8t8d'. 6 Juty 2025
JTAP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JTAP I report to the trustoas on my 8xarnln8tton of the fin8nd stai6ments of JTAP lthe lty) the year ended 31 August 2W24. R?8pon8lbll18s and basls ol rnport As th8 tnJstge8 Ot the charity you are responslble ts the preparatlon of thtr financial statements In acwd8nce wth thè wuiremènts of the Ch8rits95 AGt 2011. I report in r¢spg¢t of my oxamSnation of the Gharity8 finandal smtements carri8d out urnler secUoTh 145 of the Charities A¢t 2011. In olng out my 8xamin&t40n I have ftAlowed thg DiwDons glven by Ih• Charity Commlswn under s8ction 145ISXbl ol Ihe Charitie6 Acl 2011. Jndepondant •xamln8e• •tat•ment Your at(ention is drawn to the fact that the ch8rity has prepared IhB financlol ¥tstements in accordance wlh the relpvant Ver$1( of the Stat8rngnt of Re¢ommended Prnctice appllcabl8 to charftles prepamg thelr fin8ncial st8tements th acttjrdance wilh thè Flnanual Reporting Standard applirablp in th8 UK and Repu£ of Irekind IFRS 1Wdl In prelÈrÈnse to the Accounfjng and R8porfng by Charits8s.' state1 ot Rpcommended Pradce issued gn 1 April 2005 which 18 r8f8rrad to in the extant reguLation$ but now teen wthdrawn. l understand that thls has been dono in ordpr for the fln2nch21 statements to proMd8 a true and f&ii wiew in accord0 wlth UK Gewolly AGcepled Accounyng Practice. I have mplot9 my •x8mSnatlon. I confinn that no rnattèts have (rne to my att8ntK)n In U)nrlI0 wilh the examirt8tion gwing mé cause to bBlieve that In any rnatèria re$p¢¢t'. accounliThJ rettKds were kept in respect of the Chathy as rgquir8d by 88Ctk)n 130 olthg Ch¢rib¢sAct 2011. thetinanci81 ststsmenl$ do not xtord wilh thosè re(x>ri15', Of the ffin8nual #tstements not wTnpty wilh the appH¢aNe requtr•m8nts concernln9 the lorrn and ntent of fln8nual statements sel out in the Charities (Accounts and RepDrtsl RegUtIonS 2008 oth8r than amy requir8mpnt that the financial ststements giv& a tFU8 and fair wpw, whic nol a matt•r consid8r•d 48 part of an independent examination. I havo no ¢eh¢ems and haw o10ss m Dlher matters In ¢¢)nnethn w41h lh8 8xaminaUDn ID Trthich attention 8hould be drawn in thss rep¢)rt in order to enable a proper undgrslonding ofthe financla stat8mènts to bg reachèd. Antho 8kn FCA Pard9on Partn8r$ Churchill Hous8 137- 139 Brent stwt London NW44DJ 7 July 2025
JTAP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 UnrnstrlGtsd Re8trlct•d fund8 fvnds 2024 2024 Total Unr89tri¢t•d R8slrf¢tsd funds fvrtds 2023 2023 Total 2024 2023 Nots$ Incorno from: Don8tipn¥ and legades 26.593 26.593 86,002 8e,002 T<>tal Incom• 26,593 26.593 86.002 86,002 Expondlture on." Charttable activibas Othw •xp8ndture 63,988 9,058 63,988 9,058 61,570 9,119 81,570 9,119 Totsl exp•ndlturg 73.046 70,e89 TO.689 N•t In¢om•l{èxp8ndlturg) and mg¥8rnent In fund5 146,4531 146.4531 15,313 15,313 ReconcS11)tlon *)f fundi: Fund baldnces at 1 Septemb£r 2023 e9.140 2,427 71,587 53,827 2.427 5fj.254 Fund balanc88 at 31 Augu•t 2024 22.687 2,427 25,114 69,140 2.427 71.567 Th9 8tatÈmenl of llnancHI 8¢tivtho$ In(aud05 all gains and b8s•s r•cogn4¥0d in Iho yp4r. All income and expendfture défve from continuing aci"vrties.
JTAP BALANCE SHEET AS AT31 AUGUST 2024 2024 2023 FId ts Tenglble a¥s¢ts 3,225 4.031 Currènt uset8 Cash at bank and in hand 21,889 Cr•dttorn'. aTh?unt•lalllng due wlthin on• y•4r 11 12.2411 Nel ¢urrent asMt• 21.889 67,536 Totsl ass•ts 108$ currenl Ilabllilio8 25.114 71,567 The fund8 oftho chartty R&strthd inGotne funds Unrestrlct•J funds 12 13 2,427 22,687 2.427 69.140 25,114 71.567 The finènryal stament$ w•rts approved by Ihe trL*tees on 6 July 2025 P Sirnons Trustee
JTAP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Acrounting policlas Charity InformatkJ JTAP Is a charltable Incorpomlod or9anl$atKJn 9OVgrned by con8titution wrlttgn on 19Aw4us12019. 1.1 Aunt]ftg ¢tsn¥•nllon The financial statements have begn prepared in a91d0n wlth the ch8dtys gDveming document. tho Charitss Acl 2Q11 and 'Accourfng and Reporbng by Chorptio$_. StatÉmenl of RMmended Prarti¢8 appllcable lo chariti8$ préparing Ihelr accounts in accordancc %th fhe Reportinu Sl8nOarEI applicable in the UK and Republlc of Ireland IFRS 102118ffective 1 January 20191". The Charity Is a Publlc Bpn4fit Entyty as dofined by FRS 102. Th8 charity has taken advantsge of Ihe pro110n8 in th¢ SORP ritieS applwng FRS 102 Updatè Bulotln 1 not to prepa 8 Stalomontof Cash FIDWS. The financial thtgment8 have departed from the CFwrities IAr¢Dunls ant1 RFFthsl Regulatk)n$ 2008 only to the extent T8qUiTed to prnvkje a Ivue aTrd fair view. Thls departure has invoLv8d hltswiag th• Slatem8nt of Recommended pixce for tharltle8 8pply5ng FRS 102 rath8r than Ihe veth of the statellt of R8commended Pract1 whiL rèferred to in the Regulatn6 bul whi¢h h8$ 8Incg t8n wthdra. Th8 nGI&1 statements are propargd in stsrfg. which the functlonal JrrencY of the Gharity. Monetsry 8mounts in Ihe88 financial statèmènts aro roundd to the néarést £. The flnanc4al statern8nis have been prepared undgr thB histrxical rnst cDnvÉntion. The Ondpal xcounti PDllTre4 adoted are s&t OLrt below. 1.2 Golng concern At fhe tim& of approving th8 finanal ststemont5, the tru$lees ha¥ a reasonaNe exp•otall¢)n that th8 charjty ha5 adgquate re$our¢¢$ to conllnue in op8ratlrffial existenco for the foreseeable fulure. Thus ¢ontinu8 to adopt the going con¢em bas of accounung in prep8ring the financ1 Ststents. 1.3 Charltabla funds Unrostricted lunds are availalye usè at the dlscret4on of th8 tru8t8es in furth8ranc8 of thglr chartEabl8 objve5. Reslricted fvnds are subjeL tD 8p8¢ffie cnRE0n$ by donors or grantors as to how they may be used. Th8 pur$ ar¥J ol thg r08Mcted funds are set out in the notes io th8 fina&81 statemènts. Endth47n£nt thds are $u¥e¢t to $P8¢ffic ¢ondition$ by donors thal the caprtal rwst be m¥intained by Iha thanty. 1.4 Incom¢ Into Is recognised whon tho charity 1$ lsgsNy 6ntil•d t¢ M aftér any parformanc8 Condit$ have b80n me( the arUnts Can be mea8ured rellabty, il 1$ probabb that Income will be received. Coah dmotittns are remnised on re¢eipi. OLher donatKJns are recognised O¥bce tho charity has been nDlifi•d of the donats"on, unle83 p8rforman ¢oThJthon$ requlre d8ferral of Ihe amount. IoMe tax [erable in lalcffj to donathons recENed under GiftAid or deeds of covenant rewgnised at Ihe time of the donab'on. Lewdde$ are recogn15Ed on recelpl or oth8rwi58 if the charity h85 been notified of an irnpeg di8tribtsUon. the atnDuni is known, and receipt is expect8d. If the amount 15 not known, the IBgacy trg*ed a5 & contingent a88et.
JTAP NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2024 Account5ng polkl•J 1J Expendlture R¢¥Wr¢ expended are indjed in th8 fin8ndal ststements as tw beccffle d. 1.6 Tanglbl• fL¥•d a5¥•ts T8ng4Ne fo(8d assgts are Inttlally me8wRd #t cost and subsequortrfy moa5ured ot ¢t or valuatlon, n&t of d8préciatitsn 8nd any Impairrnent losses. Depreckthn L8 loglSed 88 to writs off the cost or valuaticffi of8sgets less their r85idud valu8s overtheir U$8fiJl Ives on the followng bas.. Fixiur8s 8nd fftdngs 20% reduting bncg The gain or Iw ari81n9 on th8 dlsposal DI an asset l¥ detemilned as the drfferenc& b8tween the sale prota•J5 8né tha ¢Etyng value of the as58L and 18 ra¢0nd in th¢ stotgmgnl ¢)f finfjnual actl¥ttles. 1.7 Impalmi•nt of rued a¥s•ts At each r6peitiny end date, the charhy rtVi8WS tho C8nwng arnounts of its tsngllAe a55ets tc deierrnln8 gther there is any indication that tthse assets have sullered an impairrnenl 108$. If any such Indle4tion extsts. th8 rÉcover8ble afflount of the 1$ estimated sn order to detennine Ihe extent of thg impairment loss lff any). 1.8 ¢a•h ènd etsh gqul¥al•nts Cash cash equivalents indude e2sh in hand. deposit5 hdd at call ith banks, other ShOrt-te liquid investments wtth original m81uriti&s of th months or less. and bank ovordraft8. Bank ovtrrdrdlts are shown thIn borrobvlngs In currwit lia1[ties. Basic financial •ssels, whlch FrudE debtor5 and c88h 8nd bank balances. are Inloally measured It trawclion price incluthno transaction cosi8 and are $ub5equenUy c8rrted at amrtlsed cosf using the effecll Interest method un19S5 Ihe arrangement wnstitutes H finandng IransactK)n, where the trdnsaction is ured at the present value of the future rg¢elp15 discounted at a markèt rdte of interest. Finanwl a558t8 clas6[8 as reixiyable I1h1n one year are not amtsrtised. Ba81¢ nn4n¢lal Ilablllll•s Ba8 fjnantsal liabtltties, inclucllng creditors 8nd bank loans srg inib81ly recognlsad at transactlon prtce unless the 8rrang•ent con51ilules a ffnandryj transaction. wh8r& th8 dèbt in$irum8nl is measured at present value of the fulurg paym&nis disctyjntad al 8 mt rate ol intsrgsL Financial fiabilitl¥$ dastsed a5 payab thln oné yearare rw)t Amortised. D•r•¢ognltlon of fin4nclal Ihbllhlgs Finanoat liabilities are derecognw then thg thaTitys wntraclual Obratron$ expire or a dlschargsd or cancdl8d.
JTAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Crltl¢al aCcotIng 8stlmate8 #nd ludy•ments In the apykation of th8 Charit8 accounting polides. th• tNstog8 are requlred to make judgements, estiTnatgs and 8swmptlons about lh8 carwng smounl of assels and liablllfjes that are not readily app8rent from othgr sourees. Th8 ÈsUmal&s and 8ssorAHted a55UfTtptions 8re b8sed on hlslorical axporienc8 and otherlactors that ar8 coTrsidafed io be rdevant Adual rgsuhs may differfrom these gstimat8. The aSm01e$ and und&dyitVJ assumpon3 ore reviewed on afi ongL¥ng basis. R8th$ion$ to 2t¢ountti)g estimat85 rethgnlsed in the peri in whlch the 8Stirn?t? is roVl8ed where Ihe tev1sn sffects only that TP)d, or in the p8rfod of the reMsk)n and firturg periods wher IM revison affects bolh Gurrent and future pbrttids. Inconw from donatlon• and l•ga¢i•s Unre$tsi¢ted Unr•¥Jtrf¢t•d fund$ n41s 2024 2123 DDnattDns and gifls 26.893 86,002 Expondlturo on charltablè aGllvMes Headlng
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2023 Dlreet costs DepracAation and Impalmipnt Website cosL8 Book translatnS Rabbl $evi¢es fees sUbXpti0nts Bod( pubF15hing and other eo8ts L83al fee8 808 1,108 6,805 24,WO 1,754 25,89S 3,620 1,008 3,709 12.673 24,0(M) 918 19,262 63.988 61.570 An*sl$ by fvnd ureStriCted fund8 63.988 61,5TO N•t mov•m•nt In ld8 2024 2023 The nèt movem&nt in funds is stabj aftar th8rgirwllcredibngl.' FèÈ8 payablÉ for tho indopendent examlnotion of Ihe charitvs ffinanual statewnelbts ofowned tsngible fixed 8$8818
JTAP NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 NI of the trust8e& lor any persons eonnècd wth Ih¢ml ee avy rernuneroiion or benefits from the charity durfng th8 yèar. Empl¢)ye The average monthly number of grnploy9 durlng the year vA5-. 2024 Numbor 2023 Numbgr Volunteers Th•re were *)0 emF4)yeg5 whose annual remuneratlon wa8 mor? Ihan £60.000. Remun4rftsn of k•y managem•rt p•rs•nn•l Thè TrmUneratsn of key mana9ètn&nt personnel wa8 as foJlow6'.
JTAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Othor•xpendltur• Unre5trfct•d Unr8strlded fund• fund8 2024 2023 Adminlstralton 8xpenses Bank charges 9,058 9,113 9,119 Taxalon Th¥ tharity exemptfrom taxatlon M ts adM1ies becaus9 811 ts Inme i8 appligd forcharilable purpos8S. 10 Tangiblg fixed assets Fixtuv At 1 Septemter 2023 5.345 At 31 Augvst 2024 Dèpro¢laWon and imwlmwnt Al 1 September2023 Depreaatr( charqed In ihp year 1,314 806 At 31 AwJvst 2024 2,120 Carryln9 •mount At 31 August 2024 3.225 At 31 August 2023 4.031 11 Cr•dltors: omounts tslllng duo wlthin ong y•ar 2Q24 2023 Trade creditors 2,241 10-
JTAP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThTE YEAR ENDED 31 AUGUST 2024 12 RMtri¢t•d funds The restricted funds of the charity wmprt$8 th8 unexpended bafan¢e$ of dgnotiorB aTh1 granis held on trust subjèct to SdfiC (th&ftions by donor¥ a8 to how thay rngy be used. At 1 At 31 August Septemr 2024 2023 2,427 2,427 Prevlous y••r'. At 1 At 31 August Septembgr 2023 2022 2,427 2,427 13 unstrICt•d funds The nrestr1ded fund8 of th8 charfty comprise fhe unexpended balances of ¢knnatbns 2nd grants which are w¥)t subject to speofic condlYon$ by donors and grantors as to h¢)w they rnay be used. Thtrse indude d8sign8t8d htndts have been set a$ldo out of unre5fricted funds by the truste88 for speclflc purposes. Atl 8¢ptember 2023 Incomliig Ro¥ouT¢e* At 31 Au9U$t ources èxp•nd•d 2024 ¢n6r81 funds 69.140 26,593 173,0461 22.687 Prevlous year.. At1 In¢omlng r8sour¢es RexQU0• At 31 Au9U$t 8xpanded 2023 Pternr 2022 GÈnoral fund5 53.827 86,1)02 170.8891 69,140 14 Ralat•d party tsan5a¢tlong There were no disclosabJ8 r818t8d patty transolOn8 dung th6 y88r.