REGISTERED CHARITY NUMBER: 1186765 an ncial S Two Rivers AOuntancY 38 Eton Wck Road Eton Wck INrKlsor Berkshire SL4 6JL
Rim ewish Prim ool Cha ofthe Fina Year End Page Report of the TnJste88 IrKlependent Examinerfs Report Statsmant of FinarKial Activities Balan(x Sheet Cash Flow Statement Notes to the Cash FILW Stsent Notss to the Financaal Statem8nts 7 to 12 Detalled Statement of Financial Activibes 13
Bimon Jewish Prim ritab ort of the Trustees for th ust2 The trustees present their r8pcMt Vth the finanrAal ststements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of AccountiThJ and RepOrfaJ by Charities.. Statement of Recommended Practic8 applicable to charrties preparing their accounts in accordan vrith the Finanaal Reporting StarKlard applicable in the UK and Rewblic of Ireland {FRS 102) {effective 1 January 2019). OBJECTIVES AND ACTMTIES Objective8 and aims The objects of the charity are to advanc8 the educab'on of the puy'ls at the Rimon Jewish Primary Sch¢Jols by providing and assisting in the provision of furKls arKI facilities. STRUCTURE, GOVERNANCE AND MANAGEMEKr Governing document The diarity is controll&1 by ts goveming document. a deed of trust dated 14th May 2019 as am8ThJed 3rd December 2019, and constitutes arvj unincorporated chanty. Rlsk managan•nt The trustees have a duty to idenb'fy arKI review the risks to which the charity is exFosed to ensure appropriate ntrOl$ are in pla to provide reasonable assurance against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty numb8r 1186765 Prlnclpal addre88 41A Dunstan Road LorKlon NW11 &4E J M Zinkin D R Wolfin P MorfarKI Independent Examlner TV Rivers Accountancy 38 Eton Wck Road Eton INck rKlsor Berkshire SL4 6JL Approved by order of the board of trust80s on ........... behalf by: arKI sign1 on its J M Zinkin - Truste8 Page 1
Inde ndent ExaMineS Re rt to the Trustees of Rimon Jewish Prima School Charitable Trusl Independent oxaminerfs report to the truste0$ of Rimon Jewish Primary School Charitablg Trust I report to the tharity trustees on my examination of the accounts of Rimon Jewish Primary School Charitable Trust (the Trust) for the year ended 31 August 2025. Rosponsibllttles and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirem8nts of the Charities Act 2011 ('the ACV). I report in respect of my examination of the Trusvs accounts carried out under Sedion 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5llbl of the Act. Independent examlnetrs statoment Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. l Can confim that l am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have com8 to my attention in conne¢tion with the examination giving me cause to believe Ihat in any material respect: accounting records were not kept in respo¢X of the Trust as roquired by Section 130 of the Act.. or th8 accounts do not a)rd wtth those records,. or the accounts do not compty with the applicable requirements conceming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requiremenl that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no othèr matters in connection with the examination to which attention should be drawn In this report in order to enable a proper understanding of the accounls to be reached. Delia Allott The Assoaation of Chart8red Cerknfied Accountants Two Flvers Accountancy 38 Eton Wick Road Eton Wick Windsor Berkshire SL4 6JL Date:...........11° May 2026 Page 2
&trtemen]D.f Financial Actiw_t'es r the Year Ended 31 A ust2 31.8.25 Unrestrtct8d nd 31.8.24 Total ndg INCOME AND ENDOWMENTS FROM Donations and legacies 378,388 340,217 EXPENDITURE ON Charitsble actlvitl88 Advancement of educats'on 389,085 385.167 Other 1,301 Total 391,180 386.468 NEf INCOMEI(EXPENDrruRE) (12.792) (46,251) RECONCIUATION OF FUNDS Total funds brought forward 411.392 457.643 TOTAL FUNDS CARRIED FORWARD 398.6(X) 411.392 The rths fonn part of these financial statanents Page 3
Balance Sheet 31A ust 31.8.25 Unrestricted nd 31.8.24 Total ftjnds CURRENT ASSETS Debto Cash at bank 60,276 340,174 83.731 330,081 400,450 413,792 CREDrroRS Amounts falling due thin on8 year (1,850) (2,400) NEf cuRREr ASSErs 398,6(K) 411,392 TOTAL ASSEfs LESS CURRENT LIABILMES 398,6CK) 411,392 NEfASSETS 398,600 411,392 FUNDS Unrestri¢kn funds 10 398,6C(I 411,392 TOTAL FUNDS 398,6C 411,392 The financial statements approved by the Board of Trustees arKI authorised for issu8 on . and were sign&J on its behatf by". J M Zinkin - Trustee D R Wolfin- Trustee P Morfand - Trustee The notes form part of th8S8 ffinancial statsments Pag8 4
Tru. Qash_Flow_Sta_tement Year Ended 31 A 31.8.25 31.8.24 Notes Cash flows from operatlng actlvltlas Cash gemrated from Orefations 10.113 (57.246) Net cash provided byl(used in) operating activities 10,113 {57.246) Chango In cash and cash •quivalants in the reporting poriod Cash and •quivalents at tho beginning of the reporting period 10,113 (57,246) 330,061 387.307 Cash and cash equlvalents at tho end of the reporting period 340,174 330,(1 The notes fonn part of these finanaal statemerts Page 5
Rim to the Cash Flow Statem8 forth Y rEn RECONCILIATION OF NEf EXPENDITURE TO NEf CASH FLOW FROM OPERATING ACTIVITIES 31.8.25 31.8.24 Net expenditure for the reportlng perlod (as per the Statement of Financial Activltles) Adjuslments for. Decreasel{increase) in debtors (Decreaseyincrease in creditors (12,792) (46,251) 23,455 (550) (12,195) 1.200 Not cash FKovlded byllused In) operntions 10,113 (57,246) ANALYSIS OF CHANGES IN NET FUNDS At 1.9.24 Cash flow At 31.8.25 Net cash Cash at bank 330,061 10,113 340,174 330.061 10,113 340,174 Total 330,061 10,113 340,174 The notes fomi part of the8e finanaal stat8m8nts Pag8 6
Bim Fin Y ar Ended 31 A ACCOUNTING POLICIES Basls of preparlng the flnanclal 8tatement8 The financial ststements of the charity, tch is a pUl1C benefit entity under FRS 102, have been ppar in accordan with the Charib'es SORP (FRS 102) 'Accounb'ng arKI ReportiThJ by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordan the Financial Reporbng Stsndard applicable in the UK arNJ Republic of IrelarKI {FRS 102) (effective 1 January 2019),, Finan(ial Reportiro StarKlard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland. and Charities A( 2011. The financaal statements have been prepared under the historical cost (yJnvention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, rt is probable that the income will be reiVed and the amount can be measured reliably. Donations are receiv&J from parents of the children stYing at the Rimon Jewsh Primary School. They are recognised when the amounts have been received by either the Trt or th8 School directy. Expenditure Liabilities are recognised as exlture as soon as there is a kgal or nstrUCti obligation committing the ¢arity to Ihat expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliabty. Expenditure is accounted for on an accruals basis arKI has be8n dassified under headings that aggregate all cost relabJ to the category. Ilvhere costs cannot b8 diredy attributed to particular headings they have been allocated to activits'es on a basis consistent with the Use of resou$. Grants offered subject to conditions vthich have not been met at the year erKI date are noted as a commitment but not accrued as expendiknre. Charftable activilios Advancement of educatlon Activities.. - To c¢ioperat8 With th8 school's govemors. staff arKI parents in encouraging parental voluntary mtributions cn a regular basis and in other adthoc furKlwraisir¥J activities and - To advance funds raised on thts basis to the school for stated objectives. within the nstraints of the fvnds available and with a ularity agreed wrth the school administration and govemors Taxallon The charity is exempt from tax on its charitable activitses. Page 7 c0nlinLd...
Ich ritable Notes Financial rEn 31A ACCOUNTING POUCIES - conllnued Fund accountlng Unrestricted funds can be used in accordance charstable objectives at the discretion of th8 trustees. Restric furKls can only b8 used for particular restricted purposes wthin the objects of the charity. Restrictions arise when speofied by the donor or vthen funds are raised for partilar restricted pU0$eS. Further explanation of tre nare and purpose of each fvrKI is induded in the notes to the finanal ststsments. DONATIONS AND LEGACIES 31.8.25 31.8.24 Donats'or Gfft aid 354,537 23,851 292,750 47,467 378,388 340,217 CHARrrABLE ACTMTIES COSTS Grant funding of activities (see note 4) Advancement of edu(xtion 389,085 GRAKfs PAYABLE 31.8.25 31.8.24 Advancemert of education 389,085 384,000 The total grants paid to institutions during th8 year was as follows.. 31.8.25 31.8.24 Rirrnn Jthylsh Primary School 389,085 384,1XKJ Page 8 continued...
bl Notesth.th_@FinanoAI.S.tatements -. Y rEnded31A us nued SUPPORT COSTS Govemanc8 Financ£ Totals Other resouros experKled TRUSTEES. REMUNERATION AND BENEFITS There yre no trustees, remuneration or other beneffts for the year ended 31 August 2025 nor for the year erKled 31 August 2024. Tru8teOB' expon88S There were r trustees, expenses paid for the year erKled 31 AuSt 2025 nor for th8 year ended 31 August 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTWMES Unrestricted furm INCOME AND ENDOWMENTS FROM Donations arKI legacies 340,217 EXPENDITURE ON Charitable activities Advancement of education 385,167 1,301 Total 386,468 NEf INCOMEI(EXPENDrruRE) (46,251) RECONCIUATION OF FUNDS Total fvnds brought fOard 457,643 TOTAL FUNDS CARRIED FORWARD 411,ya2 Page g CA)ntinl...
tes to the Finanaal Statements - for the Year End DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.8.25 31.8.24 Prepayments and accrued income 60,276 83,731 CREDITORS: AMOUNTS FALLING DUE THIN ONE YEAR 31.8.25 31.8.24 Other creditors 1,850 2,4CK) 10. MOvEmEr IN FUNDS Net moverrent in funds At 31.8.25 At 1.9.24 Unrestrlcted funds General fijnd 411,392 (12,792) 398.600 TOTAL FUNDS 411,392 (12,792) 398,6LYJ Net movernent in funds, indud8d in the above are as follows: Incoming Resourixs Movement reSoUrS expended in fvnds Unrestricted funds General fund 378,388 (391,180) (12,792) TOTAL FUNDS 378,388 (391,180) (12,792) Comparative8 for movem•nt in funds Net movement in funds At 31.8.24 At 1.9.23 Unrestrfcted funds General fiJnd 457,643 (46,251) 411,392 TOTAL FUNDS 457,643 (46,251) 411,392 Page 10 continued...
Rimon ot & to.the Fin for th nci temen 10. MOVEMEMf IN FUNDS - conllnued Comparative net movement in fuThYs, induded in the above are as follovr8'. Incomi Resources Movement resources expended in fund$ Unrestricted funds General fijnd 340.217 (386,468) (46,251) TOTAL FUNDS 340,217 (386,468) (46,251) A current year 12 months and prior year 12 monlhs combined position 18 as follows: Net MovenI in funds At 31.8.25 At 1.9.23 Unrestricted fund• General fvnd 457,643 (59.043) 398.600 TOTAL FUNDS 457,643 (59,043) 398,600 A CXJTrent year 12 months aNJ prior year 12 months combined n8t movement in funds, induded in the above are as follows: Incomiro Resources Movement resources expended in fvnds Unrestricted fund8 General fund 718,805 (777.648) {59.043) TOTAL FUNDS 718,605 (777.648) (59.043) Page11 cont.nld...
tements. co 11. RELATED PARTY DISCLOSURES There re r¥J related paty transactiong forthe year ended 31 August 2025. Page 12
Rimon Jewis Prima School Charitable Detailed Statement of Finanaal Actimti for the Year En st2 31.8.25 31.8.24 INCOME AND ENDOWMENTS Donatlons and legacie8 Donations Gift aid 354,537 23,851 292,750 47,467 378,388 340,217 Total Incomlng resourcas 378,388 340,217 EXPENDrruRE Charltable actlvllles Jewish strjdies Grants to inslitutions 1,167 389,085 384,iJOO 389,085 385,167 Support costs Flnance Bank charges 95 101 Governance costs Accountancy and legal fees 2,0(J) Total resources exFaKled 391,180 386,468 Net expenditur• (12,792) (46,251) This page does not form part of the statutory finanaal statements Page 13