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) the dote ofslgnatyrn crfthe finandd sla1￿￿rth t4bTre: Jeffrey Znkln {Re8lgn8d 4 DocembÈr 2024) Jwthan Barron {Reslgn8d 4 D￿0mber 20241 Johnny Hollfn (R8slgned 4 08c8rnb¢r 2W241 R#chgJlg Rr4Jn8y (hppointed 5 De¢embor 2024) Mlchaeb Slrvaer {Appolnted 4 Dtteffl￿r 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 T￿rd to Ihe 1k1￿. eyT*nce 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 ComTh￿nIty 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 Tr￿1 {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 Stalw1￿nI of R8cA)mmondod Prn¢lk8 appkablo to eharfU8s w•parlng thdr finandal been done In oth for th• Stat•M￿lI to • Irw and l* th In acco￿•1￿ *h4lh UK Gfftwr•ty Ihe flnant￿ slalgmonts tlo not acmrd ￿th those r8coTd8: or rmnclal Slatom￿ts do not thD ¥pllcAblè r￿q￿rnMen13 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 In￿M￿(9Xp•Trdl￿r•1 •nd mov•n* In (67,339) 24,646 (42.893> R•condllatl¢yn of lurth: Fund t￿lancaS al 1 Soptsmbfjr2024 443.677 443,877 350.352 Fund balanc•s •131 21r25 376.338 24.646 400,984 443.677 $tatemenl of flnondal athlllo8 tsKlud•8 8U ￿1Th8 ond 101888 rè* In Iha year. All Inc¥The aThl eX￿dI￿re derlvo frryn ￿ntInU1￿j a(jIv￿•S. WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST BALANCE SHEEr ASAT31 AUGUST2025 101 J10 1.616 39.101 405.476 C•¥h at •nd kn hw¥J 401.932 Cr•dltor•: amounts 1411th9 du• wlthln 11 19481 Th• fvnd• ol th• ch•TIty 12 13 378.338 443.877 2210612026 WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST2025 2024 h flo￿ frnm athlll•• Cash1•b8￿od byyggnerated fmm OPW8Uon8 16 (108.044) 3.184 2.716 N•1 cuh gw•r•t•d fr(An Inv••llng adl¥ltl 3.184 2.716 Not (d•crna8•ylncr•wi In cmh ¢••h equlvalents (104.860) Cash and ￿8h al bgglnnlng ol year 405.476 110,491 Cmh •nd e••h •qulv*l•nts at •nd ol y 300.618 405.476 WOLFSON HILLEL PRIMARY SCHOOL CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 InfOrn￿On Wolfwn Hlltel Prfrngry sd￿0[ Chrmabfe Tnwt 18 a tharfty fomwj In England 8nd Wat•8. 1.1 B••ls af pr•p•rnUoD The ffinandol statements have b￿n propared In acc))rdw￿* wkh the chwws TN81 Deed, Iho Charttl•s Act 2011. FRS 102 Tre FlnarHaal Repothng Standard a￿leable In thè UK and Republk of Irdan(r rFRS 10ri and the Charfttes SORP 'Accounkng and Re[￿ by Chorf1188: Statsm•nt of Ro¢offtrnentsd Prn¢trc8 ap￿Il￿ble to charltle8 weparfng tholr acc￿nts kn a￿OrdanI> wllh the Flrsandal R8wYlng Standard op￿cable in th8 UK and RepUt￿lC of lrn1orKI IFRS 1o2r1gff￿ttITr 1 Januwy 20191 Tho ￿)￿ is • Benofft Entity as defin￿ by FRS 102. fin8ndo1 statements havo d8partod from tho Charfllès (ACuU￿ 8nd Reports) Regulauons 2008 only to the exl¢nl requlred to wovlde a true and fatr Wew. Th1$ dep8rturo has Invdved f￿l￿Art9 fv Statement of Rec￿mended Pracllca for charftles op￿YIng FRS 102 rather than th• vernlon of the Stthment of Aecnmmend￿ Prnclkt *thlch1s refeffgd to In the Reuulathns bulwhld) has slnce been ￿th￿rnwn. The flnandal 8tatom8nls ate prep¥ed In stortlng, whl¢h Is the fun(Ilono1 ￿rrenty of the c*ty. Monetary amounts In the88 finarthl statem8nts are It￿n￿ to thè nearnst£. The financlal 8tatsments have been proparnd urKlor the hlstorkal co8t conventm. The prb*l a(aJuntlrwJ lid68 adopted arè Set tyjt below. 12 Golng concwn At the tlmg of 8pprovtro the financ4 Stat￿t4 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 t￿￿te8$ In fvrtwarTh ot tr￿1r tharflabtè Restrktod fvrKl¥ to 8pedfic ￿ndIt￿n8 by dMoTS or grantors 05 to how thèy rnay be uléd. Th8 w￿0￿8& u808 of the re8trkled funds are eetout In tho notes lo the finondal 8talemwts. fvrth aro 8ubJKI to spgdfic cOndth￿ ty donorn Ihat tho rt￿1 ￿ 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 ro￿lIon to donthno reco6v•J undar GiftAJd or d8edB of ¢ovonant l& ro￿nknd atthe timè ofth8 donauon. Leg*de8 arg rwn18•d on re¢¢lpt 01h￿Ie If tho chadty ho8 b*n nollfied of an Impendlng dIStr￿￿On, 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•nd1￿r• 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 ern1￿MI¢ ￿nefits wlll b8 rgqulred In 8eUlwnrt and tho aM￿Jnt of thg ol*allon can bg m•a8ured r9l￿bty. Expondllure L8 dosslfted by 8thity. The cots of 08th are rn8de up of th totsl ol dtrect cosls and sP4rod (x)¥ts, I￿JUdIng 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 borrty*lThJB In allrent Ilabllw. 1.7 FInan￿lI 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. FI￿nd81 InBthum•nts wa reCO￿lS•d In thD ¢horfty8 ￿l￿n¢? •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 113￿1[ty ￿m￿lIAn00U6Iy. c financiEI aswts, Inc￿￿8 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 a￿9ngeM0AI con811tyJleB 8 fftnandThJ tranBaction. where tho tranS￿lI0n 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 reQ￿l￿d at tronsadkn ts unless tho arrangemenl consti￿1•8 8 financing transa¢Oon, wknere tho dgbl knstwm¢nt bs mea8ured al tho presont value of Iho fith Pa￿ents 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$ nO￿￿rront 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 thI￿n 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 tr￿tee5 are r8qutrod to mak¢ Judgements. astknates and a88umpkn about tho cafrylry arnount ol owts and its￿ri1{aS that 8rg not readlly apparent from olh soun￿& Tho g$tknalos and 8Sgodalgd ￿umpI10n8 are ba8ed on hjsknlcal and factors th•t are o)Mldered tc* b• rdovant Athal re8uIts may drflor from ealim The a8￿m•16S ond Und￿YIng os8umplloM arn revlvwed on an ongolFWJ basts. Rwknlono to acyJJunllng eBtsmat88 are recognw In the {￿0d In Ihe 08Umgts 18 rovl8ed wthere the I¥v￿On affects uty thot perfod. or In the perfixl of the rn¥1*￿ 8nd futur• ￿rIOdS whern ts rthlskn •ffe(*8 both and luluro Don￿n* •nd l•llaclo• 2015 2025 2024 355.677 100,TT4 580.450 20.891 HMRC glft 70,128 24.848 431.805 24.646 456.451 801,341 fund• 2025 lund• 2024 3.1B4 2.716 WOLFSON HILLEL PRIMARY SCHOOL CHARrrABLE TRUST NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR ThIE YEAR ENDED 31 AUGusf 2025 1024 Charft8bl• expoThlKure 500.390 509.749 Sharn of •uP￿rt and g(>v•rn￿￿ Msts Is•• not• 6) Support 1.878 510.n2 Anal￿$ byfund 502,328 510,732 Bupport co•ts and Govam•n¢• ¢o•l• Bank th4r Ind8pendent Examtr*8 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. Emp*e 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 (contlTr￿dj 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• th*hln 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 Lr*xponded balan￿ of donaUon¥ and grants hdd tr￿t subiecl lo spodffc c1x￿O¥￿ by dI￿Or8 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 L￿expend9￿ 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 dO8￿n018￿ fund& have beon set a￿de outof unr8slrfc1￿ funds by tha tru8te88 for s￿dfiC purp0888. At1 Incomlng Ra￿Ur￿ 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 asso￿￿18￿118j) 443.677 443.677 16 R￿tr￿ yrty tr•na•ctlonB Donathm totaNlng £8,670 (2024: £Nll>*wo rec81￿1 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 AdI￿￿ents far. {3.184) {2.7161 Movements In I￿rkIng ￿pItal. (In¢rgaseydg¢rnaso in debtorn IrK¥e88el(d8creas01 In U9d￿0 (62.215) 11.8001 (108.0441 292.289 17 An•ly¥l¥ of ¢hllng•B In netfvndl The d￿rity had no matortal debt dwing tho yw. 13-