Charlty reglstratlon numb•r 01184945 (England and Wale51
JTAP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

JTAP
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
B Sach8r
P Simons
R Benaim
ChaAty reglstrltion
England and Wales
01184945
Prlnclpal addms
8 WestAvenue
London
NW4 2LJ
Independent examiner
Anthony Epstein FCA
Paragon Partners Limited
Churchill House
137- 139 Brent Stmt
London
NW4 4DJ

JTAP
CONTENTS
Page
Trustees report
Independent examiner's report
Slalement of financial adMlie$
Balanc* sheet
Notes lo Ihg fman¢ial sktements
6-11

JTAP
TRUSTEES REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The trustèas pr&senl their annual report and finan¢io1 ststements for th& year endÈd 31 August 2025.
The financial stalernenls have been prepared in a￿OrdanCe wilh the accounting policies set out in note 1 to the
financial st3temenls and comply wrth the charity's goveming document, the Charities Act 2011 and "Accounting
and Reportin9 by Charities.. Slaternenl of Recommended Pradice applicable lo ¢harilies preparing their accounts
In accordance with the Financial Reporting St8ndard applicable in the UK and Republic of Ireland IFRS 1021
leffeclive 1 January 2019)"
Objectives and a¢tivld•8
The ¢haTity's oble¢ts are the advancement of thè orthodox Jewish religion for the benefft of the publi¢ mainty, bul
not exdusively. through Ihe holding of lectures and produang andlor disseminating material via modem
technology in order that Jewish people leam to prath.ee their ￿11910￿ and goin a deeper understanding of its
richness. heritage and ￿lture.
The tru8lees have pa*J due regard tts guidance Issued by the Charity Commission in deuding what activitie5 the
charity should undertake.
Achievemènts and perfomian¢g
During the period. JTAP updated and revamped Ils website, whith uploads and advertises material of a worfd
dass educator ofJewi$h thought & phdosophy, mainly in the form of audio and wdeo.
JTAP commissioned the same educator lo ¢reate new mal8rial and upload Iv the website. on YouTube and other
online channels.
JTAP also commissioned three additional educators to leach d8$se$ on Jewish thought and philosophy in
person, as w811 as lo author book8 on the topic.
In this period. one bciok was published, with another four existing books being translated and publlshed in
different languages.
Below are some statistics and figurès in relallon to the websile..
Website and Newsletter..
Wèbsite unique viewers since inception.. 59,662
Newsletter subscribers 1,670
Newsletter Sent out 11
Average tspen rate 40%
Youtube wdeo wthys.. 332.2k
Webinars done specifically for Sub￿berS 3
People attended= on average 250
Avarag& number of people who email in to dedicaied email address wtth queslions.. 5 per day
Audio Content..
Sounddoud.. 50.873 Plays, 58 likes, 9 re￿Sts, 3.060 downloads
Spolitr. 68,795 Plays. 17.5 Consumption Hours, 582 New Followers, 5.870 Distinct
Audien
Apple Pod¢asl,' 65,000 Ploys, 8,256 consumpb.on hours, 800 New Followers,
6,600 Distinct Audience

JTAP
TRUSTEES REPORT (CONTINUED)
FOR TIIE YEAR EAIDED 31 AUGUST 2025
Flnancial Teviow
The chafftls lThx)rro1s rn81￿ dorfv•J from donaY(m.
Ex￿nd￿r￿. ptharfty ¢)n dTrarftable activknes, resutted In a net 8urp*Js of Income oveT expendtture of £17.059.
Th6 trJ81888 conaldor Iho ftmds gènèratsd In the yo8r under 19￿&W to bo sufficlent to rnoèt thg charRoblo tn
obiget￿eS and tha posiuon oftha charttsble lJu$t at Ihe year end to be satisfactory.
The tNSt8e5 have 88$988ed tho m4or rkks to ￿lch tho charttylg exposed, and are salisffled thal sysknns are In
pbcè to mmgate 8xposur8 to th8 major rtsks.
Structuwe, governance and managomwit
Thg ¢tha￿ 15 a tharitable IncorEx)rat8d organlsath)n registered the Charfty cornmiss￿n wlh a ￿tten
onst￿￿ on 19AugLLSt 2019.
The who 8eNed durkng the year and up to tha date of8￿nalUr￿ ofthe Ilnandal stateM￿ts were..
B S8¢her
P Slrnon$
R Benalm
The trus1￿6 report was approved by the Board of Trustees.
P Slmons
Dated.. 30 June 2W26

JTAP
INDEPENDENT EXAMINER'S REPORT
TOTHETRUSTEES OF JTAP
I report lo the Iruslees un my examination of the finanaal statements of JTAP Ilhe charity) for th8 year ended 31
August 2025.
Responslbillii•s and basls of rnport
As lh• trustees of the charity you are responsible for the preparation Of Ihfr flnandal ststements in ac¢ordan¢8 with
the requlremenls of the Charities Act 2011.
I report in respeLI of my examination of the charity's finandal statgmenls carried out under section 145 of the
Ch8riligs Ad 2011. In cairying OLrt my examination I have followe(J the Dire¢tions given by the Charity Commission
under serlion 14515llbl of the Charities Act 2011.
Independent examin•Vs statemènt
Your attention is drawn to the fact that the Chartty has prepared the financial ¥tstemenls in accordan¢è with th
relevant version ol the Statement of Recommended Practic£ applicable to th8ri1ies preparing their financial
statements in accord8n¢e with th8 FinancAal Reporting Standard applicable in the UK and Republic ol Ireland {FRS
1021 in Preference to the Accountthig and Reporting by Charities". Statement of Recommendèd PraGli¢e issued on 1
Apri5 2005 which is refer￿d lo In the extant regulations but has now béen withdrawn. l understsnd thal this has
been donè in order for the financial slalemenls to provide a ttye and fair viaw in accorda1￿e with UK Generally
Ac¢eplèd Aecounting Practice.
I have ojmpleled my examination. I confirm th81 no malters have come to ffly 8ttenlK)n in connection wrth the
examination giving me cause to believe that ￿ any material respect..
8eLounting records were not kept in respect of the charity as requlred by se￿10n 130 of the Charities Act 2011.
the financial statements do nol Be￿rd with those records,. or
the financAal slalements do not compty with thè applir2blè requirements concerning the fom and content of
financial statements sel out in the Charities IAcLounls and Reports) Regulations 2008 othér than any
reqU1￿ment 1hat the financial ststements give a true and fair viw, which is not a matteT conslderod as part of
an independent examinatson.
I have no con¢èms and have come across no other matters in connection wrth fhe 8xaminalion to which attention
shoukl be drawn in this report In Ctrder lo enable a proper undèrstanding ol the financ4al stalemtrnts to be reached.
Anth
Epst•in FCA
Paragon Partne15 Limrted
Churchim House
137- 139 Brent Street
London
NW4 4DJ
30 June 2026

JTAP
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 AUGUST 2025
Unrn5trict•d Rejtrlcted
nds
funds
202$
2025
Totsl Unrestricted R•strfeted
funds
funds
2024
2024
Total
2025
2024
Note$
Income from:
Donations and legacies
68,787
68.787
26,593
26,593
Totsl in¢¢me
68,787
68.787
26,593
26,593
Expendlture on:
Charitable activities
other expertditure
41.883
9,845
41,883
9.845
63.988
9.058
63.988
9.058
Totsl exp•nditur•
51,728
51,728
73,1)48
73.046
Not Incomellexppnditurfy) and
movement In fund$
17,059
17,059
146.4531
146.4531
Re¢onelllatlon of funds:
Fund balances al 1 September
2024
22,687
2,427
25,114
69.140
2,427
71,567
Fund balan¢o$ •t 31 August
2025
39.746
2,427
42.173
22,e87
2,427
25,114
statement of financial aetiviltes indudes all gains and losses recognised in the y8ar. All income and expenditure
derive from continuing activitie5.

JTAP
BALANCE SHEET
ASAT31AUGUST2025
2025
Flxed
Tangl￿0 as80ts
10
2,580
3.225
Current ass•ts
Cash 8t b8nk and In hand
39,593
21,889
Net ¢urr•nt as••ts
39.593
21,889
Total as¥•ts le•¥ curr•nt Ilablltl•
42.173
25.114
Th• funds ofthe Charlty
Rastricted In￿Me fvnds
UnreSt￿ted frjnds
11
12
2A27
39,746
2,427
22.687
42,173
25,114
Tha fmM4al statements wgyè oppYov•d by tho tNsl09s on 30 June 2026
P Slmons

JTAP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2025
Accountlng pollcles
Charity inforniation
JTAP is a charitable incorptsraled organisation governed by constitution written on 19 August 2019.
1.1 Ba$1$ of pr•parntlon
The finan¢ial statements have been prepared in 8c¢ordancè wilh th8 charity's governing document, the
Charities Act 2011 and "Accounting and Reporting by Charitles.. Statement of Re￿MMended Practi
applicable to ¢harities prèparing thèir accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 2019}" The ¢h8nty is a Publie
Benefil Entty as defined by FRS 102.
The charity has tsken advantage of the prowisions in the SORP for charibas applying FRS 102 Update Bulletin
1 not tL) prepare a Sl*ement of Cash Flows.
The ffinancial statements have departed from thè Charities {Accounls and Reports) Regulations 2008 ¢)nly to
the extent required to provide a true and fair wew. Thls deparlure has involved following the St81ement of
R8commènded Practice for tharilies applying FRS 102 rather than the version of the Slalemenl of
RÈcommèndod Practice wthch is referred lo in the Regulations bul which has since been wrlhdrawn.
The financial slalements are prepared in ste￿ing, which is the funclional currency of the charty. Monetary
anwunls in these fman¢ial 51alements aro roundad to th8 n8ar8sI £.
The financial statements have been prepared under th& hlstorical ¢osl ¢onvention. The principal accounting
poliaes adopted are sat out below.
1.2 Going concern
At the lime of approving thè ffinancial statements, the trustees have a Teasonable expectation that the charty
has adequate resourcès to Continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going ¢tsn<8rn basls of awuntin9 in preparing the financial statements.
1.3 Charitablo fund$
Unie$tri¢ted fLJnds are available for us8 at the dlscrelion of the Iruslees In lurthgran¢e of their charitable
objectives.
Restricted funds are subject to speafic conditions by donoTS or grnntors as to how they may be used. The
purposès and uses of the r8Stricted funds are sel out in the note8 to the finan¢ial statements.
Endowmènt funds are subject to Specific conditions by donors that Ihg capital musl be maintained by the
charity.
1.4 Ineome
In￿me is reco9nised when the charity is lÈgalW entitled to it aft8r any performance conditions have been rnet,
the amounts can be measured reliably, and il 15 probable that In￿Me will bo received.
Cash donations are recognisèd on receipt. Other donations are recognised once the chaiity has been notrfied
of the donation, U￿esS performance corKlitions rgquiro d¢ferral of the amount. Income lax re¢over8ble in
rèlation to donations received under Gitt Aid or deed$ of covenant is reeognised at the time of the donation.
Legacies are recognised on receipt or olhewwi$¢ rf the charity has been notified of an irnpending distribution.
thè amount is known, and receipt 18 expe¢t$d. If Ihg amount is not known. the legacy is Irealed as a
conling¢nt asset.

JTAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Aceounting pollcks
Icontlnuedl
1.$ Expendiiuro
Resources expend8d are included in the finan￿al statements as they becorne due.
1.6 Ta*)yible fixed assets
Tangible fixed assets are initially measured al cost and subsequently meaSU￿d al cost or valuation. net of
depi¢¢ialion and any impairment lo$se$.
Depreciation is recognised so as to write off cost or valuation of assets le55 their residual values oveT their
usefvl lives on the following bases..
Flxiure$ and ffttings
20% reducing balance
The gain or loss arising on the disposal of an asset is determined as the drffeTence between the sale proceeds
and the ¢arrying va￿e of the a5sel. and 1$ re¢ognised in the statement of financial activitie8.
1.7 Impalmient of flx•d assets
At each reporting end date, the charlty rfyviews the carrying amounts of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairrnenl l¢$s. If any such indication
exists, thè recoverable arnounl of the as881 1$ estimated in ordar to d61ermine ihe extent of the Impaimienl
loss Irf any).
1.8 C¥$h and cash oqulvalents
Cash and cash equivalents Indude cash Sn hand, deposils hebj al call Mlh banks, othèr short-t8rm liquid
investments wiéh original Malur￿e5 of IhTee months or les$. aNI bank overdrafts. Bank ovèrdrafts ar8 shown
within borrowings in current liabilities.
BaslG fjn•ncial assets
Basi¢ finanaal assets, which indude debtors and cash and bank balances, are InllSally measured at
Ir8nsactlon price induding transaction costs and ale subsequently carried at amortised cyjsl using the effective
interest rnelhod unless the arrangement C4)nslitutes a financing transaction, where the transaction 18
measured at the present value of the futwe receipts discounted al a markgl rale of interest. Finanaal assets
classified as receivable within one year are not amortised.
8•$1¢ flnanclal liabili11•5
Basic financAal liabilities, including creditors and bank loans are initially recognisod at transaction price vnless
Ihe arrangement con$li(LJtès a finaneing transaction, where the debt insttUTnent is meaSU￿d al the present
value of the future payrnenls discounted al a market rale of interest. Financial li8bilities dassiffied as payable
within one yéar are not amort16ed.
Derecognltlon of finan¢iTal Ilabllltles
Financial liabilities are derecognised when Ihg tharity's ¢onlractual obligations expire or are disthargèd or
ncellèd.

JTAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Crftleal accounting •stimates and ludgements
In the application of the ¢haritl$ a￿oUntIng policies, the tru51ee$ are wuirèd to mak8 judgements. estimate
and assumptlOll5 about the rarrying amounl of assets and liabililiè$ th81 are nol readily apparent from other
$our¢es. The estimates and as80(xaled 8ssumptions are based on historical experience and other faciors that
ai¢ ￿nSide￿d to be relevant. Actual results may diffèr from these estimates.
Thè e$tirnate$ and underlying assumptions are reviewed on an ongoing basis. Revisions lo ac¢ounting
estimates are recognisèd in thè pariod in which the estimate is revised where Ihe rewsion affects only that
period, or in the period of the revi3ion and fvlure periods where the revision affe(*s bolh current and future
periods.
Income from donations and legacies
Vnr•$trKtsd
funds
2025
Unrestrfcted
funds
2024
Donation5 and grfts
68.787
26.593
Exponditure on ¢harhabh actl¥ltl•s
Charitablo
Charltable
Expendltur• Expènditurè
2025
2024
Dlre¢t costs
Depreciation and impalrmenl
Website costs
Book translations
Rabbi sevices fees
sUbscr￿tIOns
Book publishing and other eosts
Legal fg9S
441
701
17,00
1.502
21.379
215
1,108
6,805
24,000
1,754
25.895
3,620
41,883
63,988
Anatysls by fund
Unrestricted fund8
41,883
63,988
Net movgm•nt In funds
2025
2024
The net movement in funds 1$ slalgd afier ¢hargingl{creditingl'.
Fees payable for the independent examin*ion of tha (tharitls financial
slalemenls
Dewecialion of owned tangible fixed as8el$
645

JTAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2025
None of the INslees lor any persons conneded with them) recewed any remun•ration or benefits from the
charity during the year.
Employ
The average monlhty number of employees during the year was..
2025
Nurnbor
2024
Number
vo￿nteerS
There were no employe$$ whose annual rernunerat￿n was more than £60.000.
R•mun•rallon of key management Porsonnel
The remuneration of key managemttnt ￿rSonnel was as folhjws..

JTAP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
Oth•r expendlture
Unrnslricted Unrestricted
fund$
funds
2026
2024
Admlnlstralion expenses
9.845
9,058
9.845
9,058
Taxatitsn
The charty is ox8mpl from taxation on ils aclSvitie$ because al ils income is applied for charitsble pvrp05es.
10 Tangible fixed a$$•ts
Flxturns and
At 1 September 2024
5,345
At 31 Auyusl 2025
5,345
Deprè¢lollon and knpalrment
At 1 September 2024
Depreciation charged in th• year
2,120
Al 31 August 2025
2,765
CaTrying amount
Al 31 AUg￿t 2025
2.580
At 31 August 2024
3,225
11
Rèstrict•d fiinds
The restricted funds of the charity comprise the unexpended balancés of donations and grants hekl on trust
subject to specific conditions by donors as lo how they may be ￿?￿.
At 1 At 31 August
September
2025
2024
2,427
2,427

JTAP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 AUGUST 2025
11 Restrict￿ fvnds
Icontlnuedl
Pr•¥lou$ y•ar:
At 1 At 31 August
Sopt•mber
2024
2023
2.427
2.427
12 Unrestrictsd lund$
Thè unrestricted fund5 of the chatity comprise the unexpended b8lan¢es ol donat￿nS and giants which ar8
not sublecl lo specifi¢ conditions by donors and grantors as to how they may be used. These indudè
designated funds whi¢h have been $el aside out of unrestrided funds by the trustees for specific purposes.
At1
Septembor
2024
Incoming
resources
R•sourc•s At 31 August
•xpend•d
2025
General fvnds
22,687
68.787
151,728)
39,746
Prevlous y•ar:
At1
September
2023
Incomlng
r*￿vr¢e8
Resour¢gs At 31 August
expended
2024
General fvnds
69,140
26,593
173,046}
22,687
13 Related party transa¢tion$
Theie were no disclosable related paty Iran$artions during the year.
11