Charity r•gistratlon numbgr 1187431
HENDON ADATH YISROEL CONGREGATION (CIO)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

HENDON ADATH YISROEL CONGREGATION (CIO)
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$tee$
A M Jacobsth Honorary Treasurer
R D Noimark- Vice President
AA Guttenlag- Pr¢$idgnt
B N RL)we- Honorary Secretary
D Goldberg
Dr M Klajman• Vice President
O ￿a8$
S S Zatt2man
J Katz
A Slim
P Stimler
J Rowe
ChaTity number
1187431
Prin¢lpal addrnss
11 Brent St, Hen¢Jon
London
Unit8d Kingdom
NW4 2EU
Auditor
Goldwin$ Limlied
75 Maygrove Road
West Hampslead
London
2EG
Banker#
Natwest PIC N#t￿￿$t PIC
6lh Floor
Argyll House
246 Regant Street
London
United Kingdom
W1B3PB

HENDON ADATH YISROEL CONGREGATION (CIOI
CONTENTS
Page
Truslo¥$' report
Statement of trustees, responsibilities
Independent auditorfs roport
Statement of fnanaol actwitlès
Balance sheet
statemènt of cash flows
10
Notes lo the financi81 slalemen18

HENDON ADATH YISROEL CONGREGATION (CIOI
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees Present their report and financi81 st8tèmènts for the year ended 31 Marth 2025. The ffinancial
statements have been prepared in accordance with A￿OuntIng and Reporting by Charili¢$." Statement of
Recommended Practice applicable lo ¢hanties preparing Iheii account$ in accordance with thè Fin8naal Reporting
Standard appli¢able in the UK artd RepUts￿¢ of Ireland (FRS102- effective 1 January 2015- {Charitses SORP FRS
1021.
The finanaal slatemgnts have been prep¥ed in accordance with the accounting poli￿e$ set oul in note 1 to Ihe
financial stslemenls and comply with the ¢h8rty'$1goveming docJJmenll, the Chaiiti¢$ Act 2011 aThJ 'Accounling
and Reporting by ch8rili8s.' Statement ol Recornmendgd Practice ap￿1¢#ble to eJ)aritses preparing their accounts in
accordance with the Fin8ncial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)"
leffeclive 1 January 20191.
Objectfves and actlviti
The chariVs objects are the 8dvarttment of the orthctyaox Jewish faith.
Advancing orthodox Jawish faith for the benefrt Lif the public in such ways a5 a￿ exdu$ivaly charitable In
English law & by rnainlaining & managing the Synagoguè known as Hendon Ad8th Yisroel Congregation
located at 11 Brent street, London NW4 as a place of worship prayer & religiou8 sludy & by prowding for
the relig￿US needs, spiritual edu¢alion, pastoral needs & Welfa￿ of its members.
The truste85 have paid du& regard lo the guidance i$suod by the Charity Commiss¢on In deading what
actiwties the chanty should undertake.
Achigvements and p•rfornMn¢•
Promots'ng orthodox Jewish fatth and r81igiou5 activities.
Prowding buildings, facilitw and open space lo tho Jwsh eommunty.
Improving community welfare to 5UPPOrt th& wality of life of disxdvantag8d peoples such as thè po
essentially from educab'on. social wèffare and humanitarian action.
Flnanelal r•vSow
The total inwme of the Charily in the year was £2,110.384 of which £1,679.861 was restricted and the
maining balance £430.503 was unrestricted.
Th¥ lolal 8xp&nditure for the year wa$ £858,348 OLrt of whS¢h the Charity spent £262.841 ¢)n restricted etharita￿e
8CtNities.
The lunds carried fmard lo the following fina￿[al year are £2.437.270 restrided funds. These l￿d$ wlll be
available for future ¢haritable purposes.
On 26 Jun• 2025, Hendon Adath Yisroel CongTegation ￿Mpleted a Joan facilty of £1.7m, wN¢h wll enable the
completion of the refurbishment plan.
Re$•1W￿ polley
It is the policy of the charity that unrestricted funds which have not been designated foi a spgcrfi¢ use should be
maintained at a level equivalent lo between three and Six month's axpenditure. The trustèès consider that reseryès
at this lev81 will ensure that, in thè event of a significant drop In fijnding, they will be able lo Continue the charity's
¢urrent activities Whi￿ consideration is given lo ways in which additional lunds may be raised. This level of reseNes
has been mainlain&d throughout the year.
Risk managom•nt
The Iru51ee$ have assessed the maiJr risks lo whKh the charity is exposed. ond are satisfied that 5ySt¥ms ar8 in
place to mitigate expo$urè to the major ii5ks.

HENDON ADATH YISROEL CONGREGATION (CIO)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
D•ts prot•¢tlon l•gi*l#tlon
The twstees have taken necessary actions in implemènting laws and regulallons regarding the GDPR arKJ d818
protection ad and wll Continue to wmpty with the Charity Commission regulations and Ihg law in this regard.
Public ben•fit
In funning the Chaiity, the trustees have ¢omplieé with their duty under Section 17 01 the Charities Ad 2011 to have
regard to the public benefft guidance PLi)li5htsd by the Charity Commission. The aoliwlie$ Ihat the Charty has
Carried out lo achieve this have been covered in dotsil earlier in this report.
Stru¢tUrn> govwnance and management
The Governing Document is a Constitution Assoa'ali¢n Modèl dated 16 January 2020 Charitobk Incorporated
Organisation 'CIO'. Hendon Adalh Yisroel Congregation ha5 been re9islered by the Charity Commissktn as a CIO
*nce 17 January 2020. The charity started ts thorilgbl8 activities on 1 April 2020.
TTUSlee8 are the people responsible for controlling the work. managem8nt and admlnislration of the chariiy on
behalf of it8 benefidarigs.
The tru$le8$ who served during the yeai and up to the date of Signa￿le of the finanaal slatements were:
AA Guttentag- President
Dr M KlaJ'man- Vice President
8 N Rowe- Honorary Secretary
R D Noimark- Vice President
A M Jacobs- Honorary TreaSu￿r
D Segal
D Goldberg
JK8tr
D Klass
J Rowe
A Stimler
P Stimler
S S Zallzm
(Resigned 20 JU￿ 2023)
(Appointed 20 July 2023)
None of the Iru*ees have any benefiaal interest in tha charity.
The appointmènt of ihe Chaiity Trustees and the EKe¢utive at each AGM shall be detem)ined by way tsf see￿1 ballot
cast by the membors of the CIO present al the meeting together wilh postal, email or proxy votès sent or lodgèd
with the Secretary of the CIO in advance of the meets"ng, in accordance with such requkemenls as the then existing
Board of Management shall r$quire.
If either the Charity Truste#8 andlcAthe Executive are unopposod al any AGM and there is therefore Th) electK)n, the
Charity Trustees andlor the Executi￿ shall aLttomatically be reappointed and continue to serye for the following
year, subio¢t lo the provisions of Clausè 16 of the Constitutson.

HENDON ADATH YISROEL CONGREGATION (CIO)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The
lees, report was approvod by thè Board of Truslaes.
A M Jactsbs• Ho
TN$ts•
orary Treasurer
18 Juty 2025

HENDON ADATH YISROEL CONGREGATION {CIO)
STATEMENT OF TRUSTEES. RESPONSIBILrriES
FOR THE YEAR ENDED 31 MARCH 2025
The tnjstees are re3ponsible for preparing the TTU51ees' Report and Ihg ffinancial slalemenls in ac￿rdanCe with
applicablo law and United KirvJdorn A¢¢oLtnling Standards (Unl￿d Kingdom Generally Accepted AcC￿un￿n9
Pra¢ttil.
The law applicable to ¢haribe$ in England and Wales réquires the trustees lo prepare financial statements for
financial year ￿lch give 8 true and fair wew of the State of affairs of the tharity and of the iricorning rèsources and
application of resources of the tharity lor that year.
In preparlng these finanrial $talemenls, tho try￿188S arg requir8d lo..
- setht suitable accounltng poI￿k9s and then apply them consistonlty:
- observe the method3 aThJ princlples in the Charities SORP.,
- fflake judgements and 8stwnales that ale reasonable Bnd pwdenl"
stale whether applicablp a¢coun1ing standards have bèen followed, subject 1¢ any materl81 departures disclosed
and explained in the finandal statements.. and
prepa￿ the fmanaal sL￿emeThts on the golng Concem basis unl&88 il is inappropriate to presume that tho ¢harity
11 continuè in op8rat*Jn.
The trustees are responsble for keeping sufficient accountln9 re￿r￿S th￿ disclose with rg¥$onablg accuracy al any
Ilmg the firtancial position of thè charity and 8nable them lo ensure that the financial stalem•nt$ comply with the
Charities Act 2011, the Charity IA¢¢ounts and Reports) Regulation8 2008 and the provisions of the trust doed. Thgy
ale also ￿spOnSible for safeguardbng th¢ assets of the charity and hencè for taking reasonable $lèps for the
PTeVtrnt￿ and d8t8Ction of traud and othèr Irregularities.

HENDON ADATH YISROEL CONGREGATION (CIO)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF HENDON ADATH YISROEL CONGREGATION (CIO)
Opinion
have auditeil the financial statements of Hendon Adath Y15roel Congrogalion ICIOI (the 'charity? for the year
ended 31 Mar¢h 2025 which comprise the 5talernenl of finanaal activitie5. the balance sheet, the $tatoment of cash
flows and notes lo Ihg financial statemenis, including significant accounting policies. Thè financial reporting
framework that has beèn applied in their prep¥alion is applicable law and United lfjngdom Accounting Standards,
induding Finanual Reportlng Standard 102 The Financial Repothng Standard appliGable in the UK 8nd ￿pU1)h¢ of
Irgland {United Kingdom Generally AG¢epled Accounting Pra¢ti¢e).
In our opinlon, the finoneial slatemenls=
give a true and f￿[ view of the state of the ¢hwiVs affairs as al 31 Ma￿h 2025 and of its incc¥ning resource$
and 4)pli¢ation of resources, for the year then ended".
have been properly prepared in ac¢ordan¢• with United Kingdom Genèrally Accepted Ac¢ounting Practirx..
and
hav8 been prepared in accordan¢e with the requirements of the CharttlesAct 2011.
Basls for opinion
We conducted our audit in accordance with Inlemational Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibillies under those standards are ftjrther desuibed in the Auditorfs ￿sponsIbl11116S for the 8udil of
the finan￿￿1 818tefftents sèction of our report. We a￿ indepeThJent of the charity in 8c¢ordance with the ethical
requirements th818re relèvant to our audit of the ffin8n¢ial statements in the UK, induthng the FRC'S Ethical
Standard, and we have fulfilled our other ethical re5ponsibililiès in a￿rdance with these requlremenls. Wg beli8ve
that the audii evidence we have obtalned is sufficient and appTOPri81è to provtda a basis for our opinion.
Conclusions r•l•tSng to going concern
In 8uditing 1he financial staternent5, we hav8 conduded thal the truslo9s' use of th8 going ￿ncern basis of
accounting in the preparalion of the ￿nan￿al stalgments is appropriate.
Based on the work we have performed, we have not identif￿d any material uncertainties rolating lo events or
condit¥)ns that. individualty or collectively, may ¢8St signrficant doubt on the charity's abllty to continue as a going
concem for a period of at least Iwelve months from when th$ finanual statements are authorised for issue.
Our responsibillies and thè rÈsponsibiliti8s of the Iruslees wrth respect to going concem are described in the
relevant sections of this report.
other infomMtlon
The other infonration comprises the information included in the annual report other than the finan￿al stslements
and our audf(ots report thereon. The trustees are responsible for the olhei inform8lion ¢ontained within the annual
report. Our opinion on the finanaal statements does not ¢over the other information and we do not expre55 any fom
of assurance ￿nd￿sion th&r8on. Our responsibilrty is lo read the olher information and, in doing so. consider
whethgr Ihe other information is materially inconsislent with the financial statements 01 our knowlèdge obtained in
the course of the audit. 01 oth$￿ise appears to be materially misstated. If we iden1ify su¢h material inconsistencies
or aFvarent material misstatements, we are requiied to del$miine whelher this gives rise to a material misstatement
in the financial statements Ihtrmsolvès. If, based on the work we have performed. we conclude th* Ihere is
mal8rial misstatement of this other Information, we are required to report that fact.
We have nothing to report in this reBard.
Matters on which w¢ ar• requlred lo rnport by exception
We have nothing to raport in respect of the followin9 matters in relation lo which the Charibes (Accounts and
Report51 Regulations 2008 require us to report lo you rf, in our opinion..
th& infomiation given in the finanaal ststements is inconsistent in any material respèct with the trusl88s'
port,. or
sufficient accounting records have not been kept.. or
the financial stslements are not in agreement with the accounting Tecords- or
we have not recaiv8d all the infomiation 8nd èxplanations we require for our audit.

HENDON ADATH YISROEL CONGREGATION (CIO)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HENDON ADATH YISROEL CONGREGATION {CIO)
Rèsponsibiliti•s of trustee8
A$ explained more fully in the statoment of INslees' responwblities, the trustee3 are respty)sble for the weparalion
of the ffinan￿aI staternent5 and for bging satisfied that they give a true and fair view. and for such intèrnal control as
th¢ trustees determine is necessary to ¥na￿e the prep8r8tion of financaal statemenls that are f￿e from material
MlSStat8ment, whether due to fraud or error. In preparing tho financial statements. the trustees 8Te responsible for
assessing the charity's ability to ￿ntinue as a going concem, disdosiiig, as applicable, matters related to going
concern and using th& going concern basis of accounting unless the Iruslees either intend to cease operations, or
have réallstlc allemalive bul to do so.
Audltorfs rnspongibilitie* for Ihe audit of th• financial ¥tatsm•nts
W8 have been appointed as auilitor under section 144 of thè Charit*$ Act 2011 report in accordance wilh the
Act and relevanl regulation8 m8de or h3￿n9 effect thereunder.
Our objectives arg to oblain reasonable assurance about whether the fmanraal staterngnts as a whole arg free from
material misstslèmènl. whather due to fraud or error, and Io i55ue an audiiorf$ r8pc*t that indudes our opinion.
Reasonable assuranctr is a hi9h level of assurance but is not a guarantee that an audit widucted in ac￿rdanC•
with ISAS IUKI will ahyays dete￿ a material misstatement when it exists. Misslaloments Can arise from fraud or
èrror and are consid8red mal&rial rf, indiwdually or in ihe aggregaté, they could reasonabty be axpected to influence
th* economic decisions ol users taken on the basis of these financial statements.
Irregularrties, including fraud, are instances of nowompliance with laws and regulations. We design prctedur&s in
line with our responsibilitiès. ouuined above. lo detect material misstatements in respect of irregularities, including
fraud. The extent lo which our proeodures can delèct Irr$gulariti&s. induding fraud a￿ s•t out below.
In identifying and assesslng rlsks of material misstatement in iespect of irr8gularitios, including fraud and non-
compllan¢e with laws and regulation$, our procAdur85 included th• following..
We enquired about management. which included obl8ining and r•viowing supporting
o¢umentation, concerning Ihe charity's poliaes and procedures relating lo..
* identifying, evaluating. and complying wrfh laws and regulations and whether they were
aware of any InStan￿S of nonwcompliance
Delecling and responding lo the risks of fraud and whether they have knowledge of any
adual, suspedeil. or alleged fraud
Th8 intemal ￿Ntrol$ established lo mitigate ri$k$ related lo fraud or non-¢omrAian¢e wilh
laws and regul8lion8
We inspected th8 minules of meetings of those charged wjth govemance.
We obtained an understanding of the leg81 and regulatory framework that Ihe charity operates in,
focusing on those laws and regulations that had a mat8rial effect on the finawal slatements or that
had a fvndamenlal effect on ihe operalions of the chanty from our professional and sector
experience
We revwed the financial statement disc105ure$ and lested these to supporting documentat￿n lo
assess compliance with applicable laws and regulation8
We performed analybc81 piocedures to id8ntify any unusual or unexpected relats"on$hips that may
indicate risks of rnalerial mi8slatÈment due to fraud
In aildressing the risk of fraud through management Ove￿id¢ of ¢onlrols, we leslèd the
appropiialeness of joumal entries and other adjustments, assessed whether the judgements made
in making aecounts'ng estimate5 are indic81ive of a potential bias and 1&$19d significant transactions
that are unusu81 or those outside the rrfxrnal Gourse ol business
Because of the inherent limil8lions of an audit, there is 8 risk Ihal we will not delect aN irregularities, including thosè
19ading lo a material misslatemtrnl in th8 financial stslements or non-compliance wtth regulation. The risk is also
greatèr regarding irregularities occurring due to fraud rather th8n error. as fraud involves intenlk*nal ￿nCealrnent.
forgery, ¢oJlusion. omission or rnisrepresentslion.
A further description of our r8spon5ibiliti'e5 is available on the Finan¢ial Rèporting Council's website at.. http$'.11
www.frc.org.vkl8udrtorsrèsponsibilities. ThFS descrfplion fornis part of ow audilorfs rgport.

HENDON ADATH YISROEL CONGREGATION (CIO)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HENDON ADATH YISROEL CONGREGATION {CIO)
Usg of our r•port
This report is made solely to Ihe charity's Ir1151ee$. as a body. in accordance %￿lh part 4 of the Charities (Accounts
and Report5) Regulations 2008. Our audit work has been undertaken so that we might stat8 lo the Chari￿$ Iru5tees
those rnatters we a￿ rèquired to state lo Ihem in an 8udilo¢s report and for no other purpose. To the fvI￿$t extenl
P9rmitteé by law, we do not8￿Pt or assume re5pon5ibilty to anyone other than the cl)8rty and the dTrariV8
Iwstees as a body, for our audit work, for this report, or for the opinion$ we have formed.
Goldwlns Llmlted
16 July 2025
Chartered Accountants
Stslutory Auditor
75 Maygrove Road
West Hampslaad
London
NW6 2EG
Golih¥ins Limiled is eligible for appointment as auditor of the charity by wrtue of its eligibility for appointment as
auditor of a company under section 1212 of the CompaniesAd 2006.

HENDON ADATH YISROEL CONGREGATION (CIO)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unre$tri¢t•d R88tdcted
funds
fund¥
2025
2025
Total Unrgstrict•d R•strfcted
nd$
lund$
2024
2024
Total
2025
2024
Not•9
Ineomo from:
Donations and legacieB
Charitable actMti&s
Investments
76,467 1.470,269 1,548,736
353,733
209,592
563,325
303
303
95,420
375,141
162
373,336
204.010
468,756
579,151
162
Totsl In¢ome
430,$03 1.679,861
2,110,364
470,723
577,346 1,048.069
Expendrture on:
Raising fvnds
Charitable adiwli8s
28.966
366.541
28,966
629,382
30.818
376.762
30.818
628,770
262,841
252,008
Total •xp•nthtur•
395.507
262,841
658,348
407.5BO
252,008
659.588
N•t In¢om•
34,996 1,417,020 1,452,018
63,143
325.338
388,481
Transfers be￿ten
fvnds
{34,9961
34.996
(207.9361
207.936
Not mov•ment In
lund$
1,452.016 1.452,016
{144.7931
533.274
388,481
Reconclllatlon of fundts:
Fund balances 811 Ap￿ 2024
985.204
985,204
144,793
451,930
596,723
Fund balances at 31 M•r¢h
2026
2.437.220 2,437.220
985,204
985.204
The statement of financi81 ad1v￿•S indude5 all gain5 arHJ10s8e$ re¢ognised in the year. AN income and expendrture
derive from ¢ontinuin9 activities.

HENDON ADATH YISROEL CONGREGATION (CIO)
BALANCE SHEET
AS AT31 MARCH 2025
2026
2024
Notes
Flx•d assets
Tangibl8 ass•ls
12
3,104.186
1,229,219
Current auets
Debtors
Cash at bank and in hand
13
76.512
229,255
121.474
128,280
305,767
249,754
Crodltors: amounts falling dug wlthln
on• y•8r
14
1972,733)
1493,7691
N•t current liabilities
{666,986)
1244,015)
Totsl as8ets le88 ¢uir¢nt Ilabllltl•s
2,437.220
985.204
Th• funds of the charity
Restricted In￿Me funds
15
2,437.220
985,204
2.437.220
985,204
Thefi
ncial statements were approved by the trustees on 18 Juty 2025
AMJ
Trustee
. Honorary Treasurer

HENDON ADATH YISROEL CONGREGATION ICIO)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
202S
2024
Not88
Cash flows from 0￿ratIng activities
Cash generated from operations
1.975.858
741,824
Invgstlng actlvlties
Purchase of tangibttr fixed assets
Investment income received
11.875.186)
303
1776.4121
162
Net eash us•d in investing *¢llvltl•$
{1.874,8831
1776,2501
Net Ga5h used in fin•nelng activities
Not inereaselld•cr•a8•1 in ca$h and cash
equiv•lents
100.975
134,4261
Cash and cash equivalents at beginning of year
128,280
162.706
Cuh and Cash •qulval•nts at end of ￿ar
229.255
128.280
10-

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ountlng pollci•s
1.1 Aeeountlng c•)nvention
The financial slalemenl$ have been prepared in a¢¢ordance with Accounting and Reporting by Charities-.
Siatemenl of Re¢ommèndad Practice applicable to ¢harities preparing their a¢xounls in accordance with the
FinancAal Reporting Standard applicable in the UK and Republi¢ of Ireland {FRS 102 - effeCt￿e l January
2015)- {Charilies SORP FRS 1021.
1.2 Golng ¢on¢•m
The trustèes consider that there ars no m*erial uncertainties about H*ndon Adath Yisroel Congreg81ion CIO'S
ability to continua as a going concem. The trustees do not consbder that there are any sources of estimation
uncertainty al the reporting date that have 8 significant risk of causing a rnolerial adjustment to the Ca￿Ing
amounts of assets and liabilities within the next reporting p•riod.
1.3 Charltable funds
Unrestricted funds gre available for use at the discretion of the trustees In fvrthgran¢e of their ch8ritab
objectwes.
Restricted f￿d$ are subFct lo spe(xfic conditions by donors or gr8nlors as lo how they may b? used. Thè
purposes and uses of the restricted funds are sel out in th8 notes lo the ffinan¢ial statements.
Endowment lunds ore su¥'eca to specrfK condi1Sons by donors that the Ca￿tal musl be maintained by thè
charity.
1A Income
Income is recognised when the ch8rity is legally entilkd lo il after any perfomiancg conditbjns have bpen mgt,
the amounts can be nwsur8d reliabfy. and il is probabl• that incorne wll be rÈceived.
Incomè from government and other grants, wh&ther'capilal' grants 01,￿¥?nUQ. grants. is recwni5ed when Iho
chaiity has entstlemgnt lo the funds, any perforwnan¢8 conditions att8¢hed lo the grants have been mel. il 1$
probable th81 the incom8 wll be received and the amount can be rneasured reliably and is ￿1 deferred.
Income received in 8dv8nce for the provision of specSfied Service is deferred until the cril&ria fcff income
re¢ognilion are met.
For legacies, entrtlement is taken as the earlier of the dale on which erther.. the Ghartty is awa¥e that probatè
has been granled, the eslale has been finalised and notsfication has been made by the exeoJtor{sl lo the
chaiity that a distribution will be made, or when a distribution is received frorn the eslale. Receipt of a legw,
in whole or in part, is only consKlered probable when the amount can be measured reliabty And the charity
has beèn notthed of the executor's intèntion to make a di8lribulion. there legacies have been notified to the
¢haity, or the charity is aware of the gr8nting of probate, and the criteri8 for income recogniti￿ havtr not been
mel, then the legacy is a Irealed as a conlingenl assel and disdosed if material.
In(xme received In advanc8 of the provision ol a $p8cified servirE is defetred until the criteria for income
recognition are met.
Donated prof¢s$lonal services and donated fa¢iliti•s are recognised as inc¢m• when the chority h88 control
over the item or re¢eived the service, any conditions aSs￿lated wlh the donation have baen m8t, the r￿elpt
of economic beneffl from the use by the charity of the item is probable and that economic benefit can be
measured reliably, In ac¢ordance with the Charities SORP {FRS 102}, volunteer time Is not recognised so
refer to the trustees, ar￿ual report for more information about their Contribution.
On rgceipt. donated grfts. professional seryices and donated farAlilies are recognised on the b8sls of the value
ol the gift lo th8 charity which is the amount the charity would have bèèn willing to pay lo obtsin semces or
facilrties of equivalent economic benefft on the open market., a corresponding amount is then reoxJgnis8d in
eXpend[tU￿ in the period of recEipt.
11

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢countlng pollcle8
IContlnu•dl
1A Exp•ndlturo
Expenditure is recognised once there is a legal or constwdlve obligation to make 8 paymènl to a thiid party
probable that setttement will be required and the amount of the obligation can be measured reliably. Expendili
classified under the followlng actmty headings..
Costs of ra￿Ing funds comprise of trading ¢osls and the co$ls incurred by the charily in inducjng third parti
make voluntary Gontributions to it, as well as the cost of any activthes with a fundraising purpose.
Expenditure on charitable 8¢tivilie$ includes Ihe costs of delivering services undertaken lo further the purF
of the chanty and their as50aatèd support costs.
Other expendiluro represent$ Ihose items not lalling into any other heading.
lThecoverable VAT Is char9ed as a ￿$1 against thè actimty for which the expenditure was ineurred.
1.6 Tanglble flxed assets
IlÈms of equipment are capilalised where thé purchase pri1￿ exceeds £SIY). Depreaation is provNJed at
calculated lo write down the cost of eath a85911o its estimated residual value ov•r its expected useful lifa
L*pwalKJn rates in use are as foifows..
Freehold land and buildings
Fixtures and fittings
25% RB
1.7 Cash Ind cash oqulv418nts
Cash and CAsh equivalents include cash in hand, deposits held at call walh banks, other short-terTn liquid
inveslmenl$ with original malurilie5 of three rnonth$ or less, and b8nk overdrafts. Bank overdralts are shown
within borrowings in currant liakn'lil'es.
1.8 Flnanclal Instruments
The Charity has ele¢ted to apply the piow5ion$ of Se¢tion 11 'Basic Fin8rn¢ixI Instrumants. and Secti¢)n 12
'Othef Finanual Instruments Issues. of FRS 102 to 811 of ils financial instwments.
Financial instruments aTe r&¢ogni$¢d in the ch¥riVs balance she&t when the charity becomes paty to the
contractual provisions of th& instrument.
Financial assets and liabilities arè offset, with the nel amolmls presented in the finanrAal st8lements. when
there is a legally enlorceable right to sel off Ihe recognised amounts and there is an intention to settle on a n&t
basis or to realis¥ thè asset and setue the liability $imLthanec4Jsty.
1.9 Employ￿ benefits
The wsl of any unused holiday eniitlemenl 1$ re¢cgnised in tho peiiod In whi¢h th8 amployee's serwce5 ar¥
receivèd.
Tenninalion beneffts ?rg re¢ognised Immediate￿ 8$ an expanse when the charity is demonstrabty commrtted
to tem7inate the employment of an employee or to 1grmTrialion benefits.
12-

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting atimat•s and judgements
In the appli¢alion of the chariiy'5 accounting policies, the trustees are Tequired to make judgemen15, estimalos
and assumptions about the carrying amount of 8S8et$ and liabilities that are not readily apparent from other
SOU￿$. The estimates and a$so¢ialed assumptions are based on historical experience and 01her factors Ihat
are considered to be reltrvant. Aclual results may differ from thes8 esb'male8.
The estw￿a1￿S and undertying assurytions are reviewed on an ongoing basis. Revisions lo a¢¢ounltng
eslimales are recognised in the per￿)d in which the estirnale is revisgd wher¢ the revision affeGts onty that
period, 01 in the period of the rewsion and lulure periods where the rÈMsion affeds t¥Jth current and future
periods.
In¢om• from donations and lep¢io•
Unr•strict•d Re¥tri¢trd
fundB
funds
2026
2025
Total Unrestri¢t•d R•stricted
funds
funds
2024
2024
Totsl
2025
2024
D￿*t￿n$ and gffts
76,467 1.470.269 1,546,736
95.420
373,336
468.756
l)onatloTr¥ and gifts
DonatN)ns and yift$
Grft￿"d ie¢overed
66,061
10.4C
1.470.269 1.536,330
10,4C6
85,408
10.012
373,336
458,744
10,012
78.487 1,470,289 1,548,736
95,420
373,336
468.756
13-

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from
charitable activitie#
UnrÈstrlctsd R•gbicted Total fund$ Unr¢strlcted Restricted Totsl fund$
fufftd$
funds
funds
funds
2026
2025
2024
2024
2fj25
2024
Membership
Seals
Offerings and
Magazi
Yahrzeit lights and
OmudlD8f Yomi
Sponsorship
ddings, ftsnctions
#nd hire of hall
Jioot trip
Burial Society
Kol Nidrei Appeal
Bi-Annu81 Appeal
Welfare
ROY Appeal
Security dtsnalion
Kollel Erev
138.301
59.042
138.301
69,042
131.987
72,173
131,987
72.173
128,528
128.528
127.405
127.405
10.317
10,317
10.387
10,387
7.545
7,545
31,750
1,439
31.750
1,439
32,040
15,841
29,132
7,038
72,469
22,411
25,079
29,314
13,496
55,144
9,481
65,2L17
24,021
12.929
29.314
13,496
55,144
9,481
65.207
24,021
12,929
32,040
15,841
29,132
7.038
72,469
22,411
25,079
353,733
209,592
563,325
375,141
204,010
579,151
Income from investments
unr•stsIct￿ Unrestrictod
funds
funds
2025
2024
Interest reravable
303
162
Exp•nditurn on r•islng lund8
Unrestricted Unr•strfct•d
funds
fund¥J
2026
2024
FuThlrni$ing and publlclty
Stsff costs
Supp¢)rt oo$ls
13.543
15,423
13.552
17,266
28,
30.818
14-

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
EXPendi￿r$ on charltable activitit$
202S
2024
Dlrn¢t ¢o$ts
Stsff wsls
Grants and donations
B￿al Society
Synagogue exwnses and services
Kollel Erev
Kiddu$h expenses
Security guards
135,434
164.343
28,224
20.087
47.371
47,108
32,587
135.523
148,817
27,236
7.569
56,684
55.824
24,453
475,154
458.1r
Share of 8UPPOrt aNI govèrnance costs (see nots 81
Support
154,228
172,664
629,382
628,TlO
Analysls by fund
Vnrestricled funds
Restricted funds
366,541
262,841
376,762
252,thJ8
629,382
628.770
Support Costs allocated to actlvlil•8
2025
2024
Stsff ¢o$ls
Depreciation
Telephone and office exp$n$es
Rates
InstJranc&
Repairs and maintenance
Bad debt
Light 8nd he81
IT expenses
Bank, credit card and paypal charges
Printing postage and stationery
Audtt fees
87.717
219
5,630
4.480
7,874
16.584
3,289
14.694
67.761
292
6,558
4,187
7.842
25.650
2.398
20.060
6.498
3.147
39.537
6.000
3.238
32,860
169,651
189.930
An•tysed b•iwo•n:
Fundraislng
charitab￿ activfties
15,423
154,228
17,286
172,eA4
169,651
189,930
1s-

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
N•t movemenl In funds
2025
2024
The nel movemant in funds is slated after charging1{crgditing).-
Deprecia11¢￿ of ¢)wned tangible fixed assets
Audit foes
219
5,000
292
5.000
10 Employ••s
The average monthty numbe¥ of gmploy¢o$ during the yearwos..
202S
Number
2024
NuM￿r
Fundraising
Chaiitsble adOvAles
Support
Total
Employmont ¢osts
2025
2024
Wages and salariès
216,694
216.836
The ITuslees ware not paid or received any other bgngffts ftom employment wilh thè CIO in the year.
Neither were they reimbursed expenses during the year. No trustees receNed payment for
professional or other service$ supplied lo the charity.
The￿ were no arnployees vthose amual remw)eration was more than £60,000.
Remunoration of key manag•m•nt p•rsonnel
The remuneration of key management personnel was as follows..
The total #mployee benefits including pension and national insurance oJntribulK)ns of Ihe key
management personnel wgrg £124,664 (2024.. £139,375).
11 Taxation
The charity 1$ exernpt from taxallon on its activib8s b8cause all ts income is appl￿ lor charitable purposes.
16-

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Tanglblg fixèd assots
Freehold FlxtUrn8 ar
and bullding•
fittknga
Totsl
Cost
At 1 April 2024
Additions
1.228,342
1,875,186
20.487 1,248,829
1,875.186
Al 31 March 2025
3,103,528
20.487 3,124.015
Dopre¢latSon and Imp•lmi•nt
At 1 ApTiI 2024
Deprg¢iation charged in the year
19.610
219
19.610
219
At 31 March 2￿5
19,829
19,829
Carrying •munt
Al 31 Mar¢h 2025
3.103.528
858 3.104,186
At 31 March 2024
1,228,342
877 1,229,219
13 Debtors
2025
2024
Amounls f•llln9 due within one y••r:
Olher debtors
76.512
121,474
14 Credilorn: amounts falling due within onè ￿ar
2025
2024
Othertaxalion and swal S￿rity
Other ciedilor5
A¢¢ruals and deferred income
4,049
382,218
107,502
862,745
109,988
972,733
493,769
Creditors and prow5ions a￿ ￿cOgnised where the charity has a present obligation resulting from a past event
that will probably ￿5￿11 in the transfer of funds to a third party and the amount due to settle the obligation cart
bo measured or estimated reliably. Cr9ditors and provisrons are normalty recognised at their ￿tt1aMent
amount after allowing for any trade discounts du8.
17-

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Restricted fvnds
The restricted funds of the chariiy compris8 the unexpended balancès of donat￿n$ and grants held on tnjst
subject to spacfft conditions by donors as to how they may be used.
At 1 Aprfl
2024
Incoming
rnsoureo$
Resources
expended
Tr•nsfers At 31 March
2025
Builithng Fund
Burial Sociely
Kol Nidrei Appeal
Bi-AnnLtal Appèal
Rov Appe81
Welfare
Kollel Erev
Se¢urity dtsnation
916.278
6.663
62,263
1.470,269
29,314
13.496
55,144
65,207
9,481
12.929
24,021
40,944
2.427,491
7,753
128,224)
(75,7591
26,563
240
(81,707}
(65,447)
(7,505)
147,3711
132,58n
1.978
34,442
985.204
1,679,861
1262,8411
2.437.220
Prnvktru$ yoar..
At 1 Aprfl
2023
Incoming
rnsDurces
Resou￿0•
expended
Transf•rg At 31 M&reh
2024
Building Fund
Burial SOc￿ty
1<01 Nidrei Appeal
Bi-Annu81 Appeal
RovAppe81
Welfare
I(01￿1 Erev
Security donal*)n
389,367
1,859
46.422
373,336
32,040
1S,841
29.132
72.469
7,038
25,079
22,411
153.575
916,278
6,663
62,263
{27,236)
(59,100}
172,704}
116,530)
151,9851
124,4531
29,968
235
9,492
12,624
2.042
14,282
451,930
577,348
252,008
207.936
985,204
18-

HENDON ADATH YISROEL CONGREGATION (CIO)
NOTES TO THE FINANCIAL STATEMENTS (co￿rINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Restricted fundg
IContinu•dl
1. Burial Society- For those members who arè mèmbèrs of the Adalh Yisroel Burial society we
collect their fees on b9half of AYBS and Ihtrn pay them over toAYBS.
2. Kol Nidrei Appeal
monres raised on Kol NhJrei nSghl whlch this year wont solely for
supporting the newly founded Kollel E￿V in the Shul.
3. B￿annUal appeal - lo raise funds for local people in the communNy lo help wllh the cost of
Pesach & Rosh Hashonoh. This year contained two Pesa¢h$.
4. W¢lfare- ftjnds donated by memb8rs during Ihe to help poorfamilies in the ¢ommunrty.
5. Rov Appeal- fvnds donalefj by members lo be distributed al the discretion ofthè Rov.
6. Kollel Erev- newly founded Kollel tsktng p18ce in the Shul each evèning.
7. Se¢urity donation
funds Collected from members together with grants from CSTI the
govemment to help towards the security costs i￿U1red by thè Shul.
16 R•latsd party transactions
Duiiig the year the charty re￿1Ve￿ donatlon of £43,000 P024.. £67,000) from Hendon Adalh Limited,
)nnected company.
17 Posl Bal•nc• Shggt Ev•Trt
On 26 June 2025, Hendon Adath Yi5roel Congregation completed 8 klan fatyllty of £1.7m, which ￿11 enable
the completion of the refurbishment plan.
18 Cash generatod from owratlon$
2025
2024
Surplus for the year
1.452.016
388.481
Adjuslmenls for
Investment incomo recognisgd in 8lalefflefrt of finan(aal activibes
Depie(¥alion and impairrnent of tangible fixed assets
13031
219
{1621
292
Movements in working capital..
Decreasellincreasel in debtors
In¢rÈ8se in ¢reth"lor$
44.982
478,964
{6,904)
3fj0,117
Cash g•n•rdted from op•rnlk)n$
1,975,858
741,824
19-