h•rfty raqlBtrnthM numb•r 1191242 (Engl•nd and Ylal•s) WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST LEGALANDADMINISTRATIVE INFORMATION Rodney k4¢hao1 Slng Robln Schor {Apwnttd S Dec•mber 20241 Ihwolnte(14 De(mber 2024) <Appdr)t•J 4 DK8mber 2024) Ch•rlty rogl#trtlon Eand and Wal88 1191242 843 Flnthley Road NW118NA Glozerd 843 Flnchley Road London NW118NA
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The fin9ndal 8ts16ments havo bg8n prep8red In acconlonce with the acojundng pdldes 801 out In note 1 to the Ilnandd 8taternents COM wllh Ihe chartvs Tw8t Deed. Ihe Ch8th18sAL 2011 and th9 Charfllo8 SORP (FRS 102 The obJg¢ts of the Ch6rfty aro to adv¢& thg edu(xlM of lh8 pupM8 at wf•] Hlllfjl prIm SCIKKI by proNldlrvJ and •8thUng In the offunds and la for •lucallrJn al the 14th ben8111 The Inth8s have had rngard to tho Ch8rfty CommEsston'8 gu[dan on pul bon•fii kndudtng th8 guldon 188ued urKtW 8ecknn 17 of the Charikn Act 2011. The charity l8veS publ¢ bonefft by advanctng th8 educaliort of puplls •t W(kn Prlm8ry ScF#)ol the pro olfrjnds, lad adOne1 Te¥our¢66. The a¢vlty of Chorlty 15 the adwGeThnt of thg relW6 se(xtLar eduGallon of PUF418 at the School. Durfng yaar fvrlhw whancements arKt Impro¥wnents mad8 to the School a1 the Charfty nued to WDvldo the sthool wllh grants to •not4e tha Sdwoi to CUnUe to pmvlde oxc8llent toathlrw The Charity mokos a ntbullon to th• costs oflm rnllglou8 aThY S•r othJc41kn expw)ded by Ilw SdKM IndudlNJ 8880dated ovethogds ond educaOne1 rnsourw. The charfty m886uro9 Its pfr8 ty amwrt of funds rAls8d. Totsl dI)natt WKS Gtft AhJ retlvat4o for the ye8rw•rg £431.805 (2024: £801,341). ReseNespoli¢y truste88 alm to Thlntaln re$Irl0d fOSgFVeS at 8 lev81 equlvalent to bel4 three and SIX months, expondre. At the yw end, unr•8trithd r88eNe8 were £376,338. Teprwnllw approxEmatdy nlne monlh8' expenditure. Thls Ihg tsrgel rang8. Tho trustees Conder thls prudent In Ilght of Iho th8rftr/$ ongolng grant- m#klng and k•op thè levd of re8wve8 urxler r8vl8w. Th8 In1¥ hava wes8ed tho major rfsk• lo thè l# axpowl, and aro sAUthI that 8y•tsm 4rn In ca lo mlllgatg exposurn to Ihe mglor fl8k8. 8truGture, gov•manc• and manag•m•nt The trusla8s vtho wved durlng the year And up tr> the dote ofslgnatyrn crfthe finandd sla1rth t4bTre: Jeffrey Znkln {Re8lgn8d 4 DocembÈr 2024) Jwthan Barron {Reslgn8d 4 D0mber 20241 Johnny Hollfn (R8slgned 4 08c8rnb¢r 2W241 R#chgJlg Rr4Jn8y (hppointed 5 De¢embor 2024) Mlchaeb Slrvaer {Appolnted 4 Dttefflr 20241 Robln Schor (Appolnted 4 E)ocfjmber 20241 Recnknnt and 8ppolnfyn8nt oflnMI8•8 Twstees are appolntad In accudarK8 with th• chadtys Trusl Dogd. INsteoB aro havkng Trd to Ihe 1k1. eyTnce oTh1 krthbledge r8qLdred far thg offecll¥e admknlstralon ofthe dwrfty.
WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST CONTEMrs Ind•pndant examkn•f• rep 881gncè 8hv8t Notgs to tho finarthl thmonts 7-13
WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Th8rg no formal poblcy for tho #nd hlnlrvj of tr¥. No•r 81 hB¥o a kntrhlodge of ComThnIty Ihey alm kn ••MI and ofth• obJecll¥eB ollhe Mlch•el Slw 2210612026
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST INDEPENDENT EXAMINER% REPORT TO THE TRUSTEES OF WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST Tr1 {Ih• tharlty) lortr• yogr ond•J 31 AwJ8t 2tr2& T•qulren7•nts of the CharfY••kl 2011. undv 145(5Xb) Cl%ithBAcl 2011. Ind•p•nd•nt •x•mkn•f¥ •t4t•m•Tht tho gro88 kncA)m• w4eded £250.000. Iho kn•ndent mInOr must bo • member of • body Ilst•d cllon 145 01 tho Ad 2011. 1 that l am quallw Io WKleth bocow l am a Your att•nlhJn h drnwn to the f•¢t Iht th• chwlty Iw8 pr•pw•d tho Iln•ndd 8lal•m•th In Ko)rd•nc• tho rdovhnt ¥ernk)n of the Stalw1nI of R8cA)mmondod Prn¢lk8 appkablo to eharfU8s w•parlng thdr finandal been done In oth for th• Stat•MlI to • Irw and l th In acco•1 h4lh UK Gfftwr•ty Ihe flnant slalgmonts tlo not acmrd th those r8coTd8: or rmnclal Slatomts do not thD ¥pllcAblè rqrnMen13 ccYKemlw th• lorn and ¢ontont of For and b•h•ff L 843 Fln¢hl8y Road PiW118NA - 24 Jun 2026
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES ONCLUDING INCOIIJE AND EXPENOMIREACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025 Jnd• 2025 21)24 431.805 3.184 24,646 456.451 3,184 601J41 2,716 Totsl Inoon 434.989 24.846 604.057 E¥pgndltuv• on: Clwllabl• 502.328 510.732 Totsl •xp•ndllurn 502.328 510,732 InM(9Xp•Trdlr•1 •nd mov•n In (67,339) 24,646 (42.893> R•condllatl¢yn of lurth: Fund tlancaS al 1 Soptsmbfjr2024 443.677 443,877 350.352 Fund balanc•s •131 21r25 376.338 24.646 400,984 443.677 $tatemenl of flnondal athlllo8 tsKlud•8 8U 1Th8 ond 101888 rè In Iha year. All Inc¥The aThl eXdIre derlvo frryn ntInU1j a(jIv•S.
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST BALANCE SHEEr ASAT31 AUGUST2025 101 J10 1.616 39.101 405.476 C•¥h at •nd kn hw¥J 401.932 Cr•dltor•: amounts 1411th9 du• wlthln 11 19481 Th• fvnd• ol th• ch•TIty 12 13 378.338 443.877 2210612026
WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST2025 2024 h flo frnm athlll•• Cash1•b8od byyggnerated fmm OPW8Uon8 16 (108.044) 3.184 2.716 N•1 cuh gw•r•t•d fr(An Inv••llng adl¥ltl 3.184 2.716 Not (d•crna8•ylncr•wi In cmh ¢••h equlvalents (104.860) Cash and 8h al bgglnnlng ol year 405.476 110,491 Cmh •nd e••h •qulv*l•nts at •nd ol y 300.618 405.476
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 InfOrnOn Wolfwn Hlltel Prfrngry sd0[ Chrmabfe Tnwt 18 a tharfty fomwj In England 8nd Wat•8. 1.1 B••ls af pr•p•rnUoD The ffinandol statements have bn propared In acc))rdw wkh the chwws TN81 Deed, Iho Charttl•s Act 2011. FRS 102 Tre FlnarHaal Repothng Standard aleable In thè UK and Republk of Irdan(r rFRS 10ri and the Charfttes SORP 'Accounkng and Re[ by Chorf1188: Statsm•nt of Ro¢offtrnentsd Prn¢trc8 apIlble to charltle8 weparfng tholr accnts kn aOrdanI> wllh the Flrsandal R8wYlng Standard opcable in th8 UK and RepUtlC of lrn1orKI IFRS 1o2r1gffttITr 1 Januwy 20191 Tho ) is • Benofft Entity as defin by FRS 102. fin8ndo1 statements havo d8partod from tho Charfllès (ACuU 8nd Reports) Regulauons 2008 only to the exl¢nl requlred to wovlde a true and fatr Wew. Th1$ dep8rturo has Invdved flArt9 fv Statement of Recmended Pracllca for charftles opYIng FRS 102 rather than th• vernlon of the Stthment of Aecnmmend Prnclkt thlch1s refeffgd to In the Reuulathns bulwhld) has slnce been thrnwn. The flnandal 8tatom8nls ate prep¥ed In stortlng, whl¢h Is the fun(Ilono1 rrenty of the cty. Monetary amounts In the88 finarthl statem8nts are Itn to thè nearnst£. The financlal 8tatsments have been proparnd urKlor the hlstorkal co8t conventm. The prbl a(aJuntlrwJ lid68 adopted arè Set tyjt below. 12 Golng concwn At the tlmg of 8pprovtro the financ4 Statt4 thè trustees have a rn8s(Thble exp8Ctthn that the dwTIty has 8dequats Tesources lo ¢tInue In operallonal exlstence for the fDreseeable fulure. Thu$ the InLSt888 conunue to aw lh8 golng concem ba818 of occounttng In prepartng th8 flnanclal statsrn•nt& 1.3 Chortt•bl• funds Unrastrfded funds aro avan21I8 for UBe at Ihe dhc¥okn of tho tte8$ In fvrtwarTh ot tr1r tharflabtè Restrktod fvrKl¥ to 8pedfic ndItn8 by dMoTS or grantors 05 to how thèy rnay be uléd. Th8 w08& u808 of the re8trkled funds are eetout In tho notes lo the finondal 8talemwts. fvrth aro 8ubJKI to spgdfic cOndth ty donorn Ihat tho rt1 m•h)lalnod ty the 1A Incom• Intm Is r8oJgnW wthgn the ch8rfty1818g 6nthd to It after any p8rfMnarKo corM11ttons have bew meL th8 amoun18 be Measu rgbwbty. and It Is FKob8blo that Incomo vlu b8 rnc8TrAd. Cash donal$ aro rncJ)gnl6•d on rncdpt Other donatlon8 are rncogrd8ed onc• haB b•en notlfied of tho donation. unl886 perfom)ance corbdilionB require doferral of Iha arnounL Income tsx re(xJvergble In rolIon to donthno reco6v•J undar GiftAJd or d8edB of ¢ovonant l& ronknd atthe timè ofth8 donauon. Legde8 arg rwn18•d on re¢¢lpt 01hIe If tho chadty ho8 b*n nollfied of an Impendlng dIStrOn, tho amount 19 knthvn. and rew 15 OXP8Ctod. If th8 om¢)unt 18 not known, Ihe lèg8¢y 18 treated 86 a
WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST NOTES TO THE FINANCIALSTATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accoundng pgllcl•• (Contlnu•d) 1J EXp•nd1r• E¥ndltLtTe IJ r8oygnl8ed once thgrn IB a legal or (x¥nBINctfve Obl1 t¢ transfor bgn•fft lo • thtrd paty, It ts pmbabl8 thel a transfgr of ern1MI¢ nefits wlll b8 rgqulred In 8eUlwnrt and tho aMJnt of thg olallon can bg m•a8ured r9lbty. Expondllure L8 dosslfted by 8thity. The cots of 08th are rn8de up of th totsl ol dtrect cosls and sP4rod (x)¥ts, IJUdIng support Ly)Bts Involvad trt und8rtakJng e8th Dlre(a L¥)sts attrtbulablo lo a 9[0 8¢vlty 8rn allocat8d dlrecty to that advlty. Shared costs wknlch rJJntrlbLrte to mre than one a¢vIty and 8UPPQrt C0818 which are nol attrfbulable lo 0 Single a¢U¥lty arg apportioned beiwegn those acb¥ltm on 8 bgsls ¢nslgtonl wlth u80 ol resourcas. Central staff costs 8ro dlo¢at8d on the b881$ of Ilme 8penL ond 1A Cmh •nd cuh equlv•l•nts Cash and c88h oqulvalents IndLtd8 G05h In h8fKI, depo8ns held at C8YI wNh b8nk8, other 8hort-temi Ilqukl vestments wlih 1n81 mthrilies of three monihs ry less. bunk overdrafts. Bank overdrolls are shown TAlthln borrtylThJB In allrent Ilabllw. 1.7 FInanlI Imlru Th8 h9B 8lecte(I to th8 provlslons of Section 11 'Basic FlrAntyg1 In¥truments' and Sedlon 12 'Other Flnanclai In8trumenl8188uos' of FRS 1tY2 to 81101 Its finandol IrNtnrnts. FInd81 InBthum•nts wa reCOlS•d In thD ¢horfty8 ln¢? •hoet when fv chorfty bKa)M wty to t pn)vbkn8 olthe InsbiJThnL Flnandd 8Beats qrKI IlablNge8 are off50L wSth ngt affl0 pr88entsd In the llnanclo18tatoments, vthen ther818 a legally enforce rfght to ¥ off the reGogni88d Ount$ and there h •n Intenllon on a n basls or to roallse th8 asset and sotue tho 1131[ty mlIAn00U6Iy. c financiEI aswts, Inc8 dobbx$ ar ¢a8h ond bank bolanc. arn tnwy moasured at transadlon prfc Indudbw transactlon Costs 8ro8 aro sube¢quenUy (xthed at afflorll8ed ry)sl u6kn9 tho offethe IntoreBt m•lhod unl885 tha a9ngeM0AI con811tyJleB 8 fftnandThJ tranBaction. where tho tranSlI0n I maasLwed at the present valu8 of the fvturg re¢•ts di3counl•d al a Ma#t ral8 of Int•r•sL Flnandal 0980ts B8 fln8ndg1 Ilabllll88, Indudlry credmrys and l)ank loarts arn Inlllalty reQld at tronsadkn ts unless tho arrangemenl consti1•8 8 financing transa¢Oon, wknere tho dgbl knstwm¢nt bs mea8ured al tho presont value of Iho fith Paents dlsMunted at a nwkat rate ol Intere8L Fin(1 dosslfiod as p8yabl& Thllhln one yow arn not amorthd. Debt kwtrum•nts ar8 wtrAequgrtty eArrl•d 81 amortw rth( the effecove Intsr8•t rnte method. Trade uvdltorn arn obllg8ttons to poy lor good8 or rIse•8 that bmn awulr•J In tho ordlmry courne ol opeTrli¢m from suppllorB. Amounts payablè 8rn dasstnod as ¢urnnt Ilthlfdos If paymonl Is due vAthin on• ygar or low 11 noL Itoy aro prawtsd 8$ nOrront ILgbllHlo5. Trade ugd1l0 are re0)gniS Inllalty at tran8a¢lOon prlco wbsequonvy rnea8u 81 omorttsed cost uslng the offeclfva Intorost m8lhod. DerKoqnltlon olllnand•l Ilablllt Flnans*l 11obMllles are d8r8ccgnl8¢d thIn th• ch8rW8 o)ntraknl ¢WIga e¥pJrn or arn dWI?rg8d (r canc4118d.
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 crftl¢al a¢counllng ••llmat•• and Judg•m•nts In the appllcaUon of tho ¢harltys accounting poltdes. the trtee5 are r8qutrod to mak¢ Judgements. astknates and a88umpkn about tho cafrylry arnount ol owts and itsri1{aS that 8rg not readlly apparent from olh soun& Tho g$tknalos and 8Sgodalgd umpI10n8 are ba8ed on hjsknlcal and factors th•t are o)Mldered tc b• rdovant Athal re8uIts may drflor from ealim The a8m•16S ond UndYIng os8umplloM arn revlvwed on an ongolFWJ basts. Rwknlono to acyJJunllng eBtsmat88 are recognw In the {0d In Ihe 08Umgts 18 rovl8ed wthere the I¥vOn affects uty thot perfod. or In the perfixl of the rn¥1 8nd futur• rIOdS whern ts rthlskn •ffe(8 both and luluro Donn •nd l•llaclo• 2015 2025 2024 355.677 100,TT4 580.450 20.891 HMRC glft 70,128 24.848 431.805 24.646 456.451 801,341 fund• 2025 lund• 2024 3.1B4 2.716
WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR ThIE YEAR ENDED 31 AUGusf 2025 1024 Charft8bl• expoThlKure 500.390 509.749 Sharn of •uPrt and g(>v•rn Msts Is•• not• 6) Support 1.878 510.n2 Anal$ byfund 502,328 510,732 Bupport co•ts and Govam•n¢• ¢o•l• Bank th4r Ind8pendent Examtr8 ts• 1.878 1.938 963 Charflobl8 acd¥lllo8 None of tho truBte88 (or Y perncN a>nnecled wlth th•m} rel¥•d any rèmunernUon or b8MItts frryn the charfty durtng th8 YW. Empe The aNrrag• ThJmb8r ofempknye88 durfng the ywrwas: 2025 Numb•r 2024 Number Total 10-
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 (contlTrdj Thorg worn no TAffto8a annu romunwjllon WOB Thwjre than £80.000. Tha tharfty L8 oXoTW from ta¥Allon on Ils al¥111 becau all Its Is appbW for ch&tht48 wrpo885. 10 D•btor• 2025 Amount• f•lllng du• thhln ORa ye•r. HMRC gift akl 101.316 39.101 11 Cr•dttorn: •nount# hlllng duo wlthln on• y•ar 2025 2024 12 R•Jtrlct•d fund• Tho r•strlthd fundB of th• cffjB• tho Lrxponded balan of donaUon¥ and grants hdd trt subiecl lo spodffc c1xO¥ by dIOr8 U to h¢y# rnay be At1 8•ptsmber Incomlng At 31 August 2025 8uMdkng fund 24.648 Prnvlouo ygar. At1 In¢omlng Al 31 Augu•t 2024 2023 11
WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 13 Unr••trlct•d fund• The Lmre8tdctgd fund5 olthe ch8rlty o)mpr166 the Lexpend9 b8lanc8s of donatl¢)ns •nd gr8nls whi¢h ore not 8ubS8ct to n¢tIOnS ty donors and grnntorn ats to how thvy moy be UB•d. Th888 Indudo dO8n018 fund& have beon set ade outof unr8slrfc1 funds by tha tru8te88 for sdfiC purp0888. At1 Incomlng RaUr At31 Augu•t 2024 443.8TI 434.989 {502,328) 376.338 Pr•vlous yMr. At1 Incornlng R••ourc•B AI 31 Augu•t 2023 G•ngAI fuThlg 350.352 804.057 (510.732) 14 Anaty81¥ d not •8•ots bolw• fvnd• Totsl fvnd• 2025 2025 2025 At 31 August 202&" Current8$88ts1(ILqblUlio81 376.338 24.648 378.338 24,646 400.984 fvndb 2024 2024 2024 At 31 Augu•t 20X. Cwrent asso18118j) 443.677 443.677 16 Rtr yrty tr•na•ctlonB Donathm totaNlng £8,670 (2024: £Nll>*wo rec811 from tnwie•8. 12-
WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 16 Cash lalmo byyg•noratsd op•ralSon• 2026 (Dethstywplus fortho year 142.693) 325 AdIents far. {3.184) {2.7161 Movements In IrkIng pItal. (In¢rgaseydg¢rnaso in debtorn IrK¥e88el(d8creas01 In U9d0 (62.215) 11.8001 (108.0441 292.289 17 An•ly¥l¥ of ¢hllng•B In netfvndl The drity had no matortal debt dwing tho yw. 13-