P4NGL£ Chinuch UK . ,Annual Report & Accounts . y.ear ended August 2024 IiJ)n CHINUCH ## statement from the chair I am delighted to present the Trustees’ annual report and accounts. This year’s review reflects the tremendous growth in the charity’s activities, marked by increased impact, significant achievements in both advocacy and school support, and an ever-growing network of contacts extending broader reach on behalf of our school sector. On the advocacy front, we have made significant progress, strengthening our effective relationships with the DfE (Department for Education) and Ofsted. Cultural training for Ofsted inspectors has been rolled out. This is a groundbreaking venture where inspectors learn about our community during presentations given by our CEO, Rabbi Pinczewski. Attendees gain an appreciation of our values prior to attending our schools for inspection, mitigating misunderstandings and clarifying Charedi (Orthodox Jewish) values and concepts. Tangible changes in understanding and sensitivity have been reported by multiple schools and witnessed by Chinuch UK (CUK). We expect to expand the reach and deepen the impact of this training. Uptake of our school support services has soared this year, increasing by an astounding 57%. This translates to 663 additional hours of CUK’s expert advice, custom-made policies, and tailored curriculum guidance – helping schools refine their approach and present themselves with clarity and professionalism. Tragically, the reporting year witnessed the horrors of October 7th in Israel. These events deeply impacted our community, with particular concern for our schools. Charedi education leaders found encouragement when the entire DfE Ministerial Team visited one of our community schools, displaying their ongoing support for our school sector. With strong support, we remain firmly committed to ensuring that our children continue to receive quality education in line with authentic Torah directives and ethics. This remains our most vital perspective. Dr David Landau Chair of Trustees 2 ## our charitable objectives To advance education by providing relevant resources to help children, young people, members of the Jewish community, and other voluntary bodies to promote and develop education, training, and research for the public benefit. ## our mission • To advocate for the fast-growing network of 89 Charedi maintained and independent schools across the UK, considering their unique cultural and religious characteristics and needs. • To support schools with regulatory compliance and capacitybuilding through training sessions, briefing presentations on regulatory updates, and professional school consultancy. ## , structure Governance and manaGement Chinuch UK is a charitable company established in May 2020 and is governed by its Memorandum and Articles of Association. The charity is run by the Board of Trustees, who are responsible for applying the charity’s resources to achieve its charitable objects, and to provide strategic leadership for the charity’s important work. The charity is led by three Trustees with wide-ranging skills, experience, and qualifications relevant to the charity’s niche activities. All Trustees received a full induction into the charity’s work prior to their appointment, and they meet regularly to govern and lead the charity. CUK operates as a membership organisation, with membership open to Charedi schools in the UK. _Ofsted leads visiting community schools, February 2024_ The charity is led by a Steering Group comprising representatives of Charedi school leaders from Gateshead, North London, North-West London, and Manchester. Steering Group members are drawn from the school community in each locality and include individuals with a wealth of experience in representing schools’ needs to Government. This group meets monthly. YEAR ifv NUMBtRS IIUS MEMORY ,'IJYS598 , te **----- Start of picture text -----**
CUK leaders meet with Minister Morgan,
Head of Independent Schools,
November 2024
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## advocacY ## A Voice for Charedi Schools CUK represents the united voice of Charedi schools to HM Government and key decision-makers, maintaining open and ongoing dialogue with the DfE, Ofsted, Local Authorities, and Government. When new policy and regulatory changes are proposed, CUK responds with a two-pronged approach: Advocacy and School Support. For example, as a consulted party in Ofsted’s Big Listen this year, we advocated for changes that align with our schools' needs, and we planned activities to support schools with implementation of the changes. Other examples of school support in response to regulatory changes have been: - CUK ran a practical training session on implementing new filtering and monitoring requirements. - CUK ran a mental health training series that met the enhanced focus on mental health in schools in KCSIE. - Training sessions were held for schools in conjunction with the DfE and LA in response to the DfE drive to improve attendance. ## Inspection Feedback Through tracking Ofsted inspections in Charedi schools and keeping a detailed log, CUK can identify areas of concern as they emerge. These issues are raised at CUK’s regular meetings with the DfE and Ofsted, discussed and resolved for the benefit of our schools. Similarly, in this year’s Ofsted Big Listen, where the New Chief Inspector sought views on how Ofsted inspects, CUK formed consultation groups of school leaders from across the Charedi sector to formulate a comprehensive CUK response. This engagement not only offers an opportunity for our schools to be heard but also opens pathways for ongoing involvement by CUK, with additional follow-up contact initiated by Ofsted in the following financial year. 5 ## advocacY ## Recognition from Regulators CUK is recognised by the DfE, Ofsted, Local Authorities, and central Government as the formal representative body for the Charedi education sector, evidenced by our existing ties and by being referenced in published guidance as an address for school support. This reality opens new vistas for the community; united by a trusted umbrella organisation, Charedi schools in the UK can advocate for change, enhanced understanding, and policies that take the Charedi sector into account when they are being shaped. **----- Start of picture text -----**
A joint meeting with Hackney and
Haringey Councils, July 2024
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## Funding Equality Together with key communal organisations, CUK engages with relevant local and national decision-makers to promote equal opportunities for Charedi children attending independent charitable faith schools. In the reporting year, significant actions were taken in consultation with Rook Irwin Sweeney (legal specialists in public law and human rights) on the funding inequalities around the Mayor’s Free School Meals programme (London), and children with SEND. ## **£120,000** The amount of annual Early Years funding we reinstated for a NW London school after negotiation with the LA. ## **£450,000** The amount of annual parity funding a Special Charedi School was awarded. ## **£1,000,000** The amount of childcare funding we helped an independent school regain. _Part of the crowd at a community event, detailing regulatory changes in funding for students with SEND, April 2024_ 6 ## advocacY Positive changes to inspection practice are a direct result of your group’s cultural training for my supervisors. ## Cultural Awareness Training CUK delivered highly successful cultural training for Ofsted leadership which had tremendous impact on attendees. Ofsted invited CUK to deliver similar sessions to HMIs across regions where Charedi communities are located, and in time to roll out training for Ofsted inspectors too. _Aliki Constantopoulou, HMI, Lead Inspector, during the inspection of a member school to the CUK consultant on-site_ Sincere thanks for your kind invitation to attend the Chinuch UK cultural training event today. The session was highly insightful and stimulated plenty of positive and meaningful discussion amongst my fellow DfE colleagues. _Lee Garner Department for Education Independent Education and School Safeguarding Division_ The reporting year saw the launch of Cultural Awareness Training for HMIs, with the first session delivered to Ofsted leaders in London. Through presentations that explore the context, history, and cultural nuances of the Charedi community, participants gained deeper insight into Charedi values and education, leading to enhanced understanding and interpretation. Schools have reported improvements in their Ofsted experience, in tandem with the timeline of these valuable sessions. As well as this cultural training for Ofsted, key DfE leaders also attended cultural awareness training sessions, which they found extremely informative and enlightening. _Cultural Awareness Training with members of the DfE, October 2024_ 7 ## advocacY **----- Start of picture text -----**
8
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## Walkabouts At CUK, we firmly believe that no amount of discussion can equal the impact of an immersive, full-day community walkabout – and the results speak for themselves. We regularly host visits for key stakeholders, showcasing local schools, synagogues, and the flourishing voluntary sector, such as Hatzolah. Most importantly, we highlight the values and culture at the heart of the Charedi community, and how these are reflected in our schools This year, some significant visits included those of senior civil servants at the DfE, Ofsted, HMRC, local councillors, and education representatives from Local Authorities. ## DfE Ministerial Visit Following the tragic events of October 7th, CUK was honoured to host a visit from the entire DfE Ministerial Team. The delegation came to express their support and solidarity with the Jewish community and visited Menorah High School in North-West London. After a roundtable meeting with Jewish education leaders, the Ministers toured the school. This high-level engagement has strengthened CUK’s profile and opened further opportunities for future ministerial visits, including ongoing discussions for a visit to Gateshead. **----- Start of picture text -----**
At the DfE Ministerial visit to
Menorah High School, October 2023
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## advocacY ## communitY visits **----- Start of picture text -----**
At Talmud Torah Machzikei Hadass School with
Joanne McCartney, London Deputy Mayor for Visiting Hatzola, an emergency medical
Children and Families, and Sem Moema, GLA response charity, with DfE representatives,
Member for Hackney, October 2023 October 2023
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Viewing student artwork in Beis Rochel School
with an HMRC representative, June 2024
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In Beis Chinuch Lebonos Girls’ School with
Greeting John Kennedy, HM Inspector, during Paul Senior, Hackney Director of Education, Secretary of State Gillian Keegan meeting
a community walkabout, February 2024 March 2024 pupils at Menorah High School, October 2023
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9 ## suPPort ## Information Bulletins CUK regularly circulates information about training, regulatory and compliance changes, and other sectorspecific topics of interest through e-bulletins. These are well accessed by our extensive database of member schools. ## Compliance Self-Assessment Tool To enhance compliance amongst its member schools, CUK developed and trialled an online Safeguarding Audit Tool, where schools could independently gauge their safeguarding compliance levels and check for areas of improvement. The purpose-built tool automatically generates tailored action plans. ## Template Policy Bank CUK offers members 29 comprehensive template school policies, alongside continuously-updated template resources that support implementation and procedures within these policy templates. Policies contain resources such as a health and safety audit tool within the Health & Safety Policy, a checklist of vetting outside speakers and users in the Safeguarding Policy, as well as a variety of widely sought risk assessments. 10 ## suPPort ## Mock Inspections and Audits CUK offers a mock inspection and audit service, where schools benefit from real-time evaluation, guidance, and plans of action to improve from experts in the field. Uptake for this service continued to increase in the reporting year, enabling even more schools to develop their provision and improve their performance. ## Individual School Support Where schools need individualised and bespoke support, Chinuch UK steps in as a school improvement partner. For example, we are providing intensive support to two Manchester schools to help them meet regulatory standards. Our ongoing work, strong reputation and trusted relationships with the DfE and Local Authorities have helped pause proposed emergency closures. **----- Start of picture text -----**
Members of the DfE touring the
Manchester Charedi community
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11 ## suPPort ## Curricula Development After noting common gaps in specific school subjects, CUK’s education specialists set out to create culturally appropriate curricula, replete with accompanying resources and lesson plans. Some of our newest curricula include Phonics, PE (Physical Education) and Science. Implementation of CUK’s curricula has directly led to improved inspection evaluations in participating schools. ## Timely Advice CUK operates a school helpline, via phone and email, addressing queries ranging from volunteer-parent transport for school trips to EHCP compliance details. This broad range of 1,285 queries supports schools with meeting regulatory requirements and provides a much-needed source of expert niche advice. CUK’s specialist advice and query helpline is also backed by legal support, provided by specialist Education Lawyers at Stone King LLP, who are consulted on a variety of more complex or technical queries. _CUK PE curriculum being implemented in a school in London, September 2024_ ## traininG ## Education Forums CUK hosts quarterly forums for SEND leads and Headteachers. These sessions provide a forum to disseminate important updates affecting the educational sector and to consider school development opportunities. Separately, the forums also enable educators to hear from experts in the field, gain insight and ideas, and access valuable networking opportunities. ## Continued Professional Development (CPD) Understanding the essential importance of continuous development for schools, CUK delivers a range of training sessions, upskilling staff and supporting progress. Examples this year include a mental health training. With the increased focus on mental health in education settings, CUK partnered with Pathways (Manchester-based mental health charity) to deliver a series of high-level training sessions for school staff, expanding awareness and broadening working knowledge, as well as delivering key elements of DfE strategy. Can I add my thanks also to you all for yesterday – for your hospitality and for providing us with a rich opportunity to get a better understanding of the community, and a chance for me to reflect on the implications of this for Ofsted’s work. With best wishes John _John Kennedy His Majesty’s Inspector Assistant Regional Director, London_ Over 80 participants benefited from the comprehensive course delivered by Mr Meilich Dovid Kanter, Specialist Family and Systemic Psychotherapist. _Headteachers engaging in a termly forum, led by Jason Marantz, Hackney's Director of Education and Inclusion_ 13 ## traininG ## Curriculum Support Training In response to school feedback and identified gaps, CUK offers targeted curriculum implementation training. Notably, this project has achieved tremendous outcomes; all 12 schools who participated in curriculum support sessions were reported by Ofsted to have shown improvement in their provision (Ofsted reports), with some achieving improved ratings. Quotes from Ofsted reports: _“The school’s work to improve the curriculum is starting to have a positive impact on how effectively pupils learn”_ _“Pupils have benefited from the recent improvements to the curriculum. They now study a broad range of subjects which cover the range of curriculum areas set out in the independent school standards”_ ## Regulatory Briefings CUK offers informative, high-quality training on emerging / changing regulations and requirements. For example, following the DfE’s publication of new Attendance Guidance this year, CUK offered school briefing sessions alongside guidance on the practical implementation of changes. _SENCOs engaging in a termly SENCO forum, July 2024_ 14 ## case studY **----- Start of picture text -----**
Ofsted
Inspection,
Autumn 2022
Local Primary Boys'
School*
400+ students
* name has been
removed
15
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## Chinuch UK Intervention: • Chinuch UK conducts in-depth school mock inspection, providing strategic recommendations; staff respond with strong engagement and followthrough. - CUK assists the school in implementing changes to their curricula across key subjects, with immediate impact on teaching and learning quality. - Senior staff complete CUK training in Early Years and SEND, strengthening provision and compliance. • CUK assists the school in adopting and tailoring 20+ policies, embedding them through improved systems and procedures. ## CONTINUED case studY **Ofsted Inspection, Winter 2025** ## CUK intervention (continued) - CUK delivers follow-up mock inspections, followed by bespoke training and clear action planning - driving rapid progress. - Headteacher continues to join Chinuch UK’s Headmasters’ Forum, actively participating in peer learning and leadership development. - SENCO joins CUK’s specialist forum, accessing expert advice and peer support. 16 ## continued direction future Plans ## **Advocacy** Strengthen relationships with key stakeholders, to advocate for our schools and to ensure that the Charedi education sector's unique needs and values are heard when policies are being shaped. ## **Partnerships** Invest further in relationships with the Local Authorities of all Charedi communities, political parties, and regulators, broadening the charity’s reach. ## **Support** Continue developing and advocating for CUK’s schools, as well as supporting schools to further embed and improve on their Quality of Education and all areas of provision. ## **Resources** Recruit additional staff to support educational consultancy, liaison with Local Authorities, and administrative tasks, to meet growing demand. _Meeting with David Lammy, MP, and Caroline Woodley, Mayor of Hackney, May 2024_ … We developed an in-depth understanding of the culture, traditions and values of the Charedi community which will be invaluable in informing our work... The cultural training was strongly enhanced by the opportunity to visit settings and projects – seeing culture and values in action… As a former teacher I was particularly impressed with the PE curriculum development offer we saw being discussed with teachers attending an after-school development session…this offer was exceptional – giving time, support and resources that are not usually given to subjects such as PE. I would have welcomed the opportunity to engage in such a training package in my teaching days. _Louise Dring_ _Department for Education, Faith School Policy Team_ 17 ## acknowledGements Chinuch UK extends its thanks to its generous supporters and funders, who have invested in its far-reaching cause and who are partners in its success. The Steinberg Family Charitable Trust PartnershiPs Chinuch UK is grateful for the collaborative efforts of the following government bodies and community organisations, enabling the best outcomes for our schools and our children. 18 ## financial review Chinuch UK was set up in 2018 and was incubated by the Interlink Foundation. On 6 May 2020, it was incorporated and became a separate charity. The year ending 31 August 2024 was Chinuch UK’s third financial year as an independent charity. The trustees predict an increase in income in the year 2024-2025, primarily through grant funding, for the many and varied new initiatives that Chinuch UK is establishing. The trustees were working with several funders to both continue funding on existing projects as well as securing significant grants after the year end for new projects. This year saw a pro-rata increase of over 35% to Chinuch UK’s income, to £402,463 (2023: £298,056). Expenditure for the year was £371,621 (2023: £246,700). This has left the charity a £90,579 surplus (2023: £59,737). A portion of grants received towards the end of the previous financial year (restricted funds: £45,339) were brought forward and then spent in entirety in this financial year. ## Of which: £15,339 relates to: Part 1 of “Healthier Hackney Grant: Developing PE Provision in Charedi Schools in Hackney". £30,000 relates to: The M WOHL Charitable Foundation: "Developing Secular Studies Provision in Talmud Torahs". A further £7095 of restricted grant funding, relating to Part 2 of “Healthier Hackney Grant: Developing PE Provision in Charedi Schools in Hackney” has been carried forward to the forthcoming year. The charity raises funds through membership fees from the schools it represents and through consultancy and training fees which it charges for support to specific schools. Additional funding is also raised through grants as well as subletting a portion of the office space. The trustees are seeking to grow the charity and offer additional curriculum development within schools as well as increasing its ongoing advocacy efforts. ## Reserves Policy The trustees aim to hold free reserves at a level sufficient to protect services and ensure adequate cashflow. The aspiration is to build up reserves equivalent to between 3-6 months of operating costs. As a charity that began operating during a harsh funding climate, in our third year we have built on the previous year’s reserves balance, yet we still have a way to go on this and we are developing a robust income-generation strategy, incorporating expansion of reach and staffing to support the trustees’ financial goals. In the meantime, we note that at no time has there been any risk to the organisation’s cashflow. As of 31 August 2024, the organisation’s reserves (net current unrestricted assets) available for ongoing core activities was £83,484. Included in this sum are funds received via grant funding which covers a period of the next financial year, to the sum of £63,750. Available unrestricted reserves are £19,734. ## Risk Management The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The 19 ## financial review trustees are satisfied that these systems and procedures help manage the identified risks. ## Public Benefit The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission as well as the Equalities Act 2010 when reviewing the Charity’s aims and objectives and in planning future activities. ## Trustees’ Responsibilities Statement The Trustees, who are also directors for the purposes of company law, are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## Small Company Provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. ## Approval This report was approved by the trustees on 26/06/2025 and signed on their behalf by: Dr David Landau Chair of Trustees In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently. - observe the methods and principles in the applicable Charities SORP. - make judgments and accounting estimates that are reasonable and prudent. • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the 20 ## ' indePendent examiners rePort to the Trustees of Chinuch UK - Year ended 31 August 2024 I report to the trustees on my examination of the financial statements of Chinuch UK ('the charity') for the period ended 31 August 2024. ## Responsibilities and Basis of Report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## Independent Examiner's Statement Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: David Goldberg, FCA DChA Independent Examiner New Burlington House 1075 Finchley Road London NW11 0PU 1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or 26 June 2025 21 ## statement of financial activities Including income and expenditure account - Year ended 31 August 2024 |**Note**
**Unrestricted**
**funds**
**£**
**Total**
**funds**
**£**
**Total**
**funds**
**£**
**1 Sep 2023 -**
**31 Aug 2024**
**1 Sep 2022 -**
**31 Aug 2023**
**Restricted**
**funds**
**£**|**Note**
**Unrestricted**
**funds**
**£**
**Total**
**funds**
**£**
**Total**
**funds**
**£**
**1 Sep 2023 -**
**31 Aug 2024**
**1 Sep 2022 -**
**31 Aug 2023**
**Restricted**
**funds**
**£**| |---|---| ||| |**INCOME AND ENDOWMENTS**
Donations and legacies
Charitable activities
**TOTAL INCOME**
**Expenditure**
Expenditure on raising funds:
Costs of raising funds
Expenditure of charitable activities
**Total Expenditure**
**Net income and net movement in**
**funds**
**Reconciliation of funds**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
5
6
7
8|160,000
206,793
**195,670**
**206,793**
50,000
248,056
-
35,670| ||366,793
**402,463**
298,056
35,670| ||3,009
294,698
**3,009**
**368,612**
3,300
243,400
-
73,914| ||297,707
**371,621**
246,700
73,914| ||69,086
**30,842**
51,356
(38,244)| ||14,398
**59,737**
8,381
45,339| ||83,484
**90,579**
59,737
7,095| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 24 to 31 form part of these financial statements. 22 ## statement of financial Position Year ended 31 August 2024 |**Note**|**31 Aug**
**2024**
**£**
**31 Aug**
**2023**
**£**| |---|---| ||| |**Current assets**
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
**Net assets**
**Funds of the charity**
Restricted funds
Unrestricted funds
**Total charity funds**
12
13
15|**43,698**
**83,092**
**126,790**
36,273
58,419
94,692| ||**(36,211)**
**90,579**
**90,579**
**90,579**
(34,955)
59,737
59,737
57,737| ||**7,095**
**83,484**
**90,579**
45,339
14,398
59,737| ## Funds of the charity For the period ending 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. ## Directors' responsibilities: • The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476; • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. These financial statements were approved by the board of trustees and authorised for issue on 26/06/2025, and are signed on behalf of the board by: Dr D B Landau Chair The notes on pages 24 to 31 form part of these financial statements. 23 ## notes to the financial statements Year ended 31 August 2024 ## 1. General information ## Judgements and key sources of estimation uncertainty The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 97 Stamford Hill, London, N16 5DN. ## 2. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. ## 3. Accounting policies ## Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## Going concern There are no material uncertainties about the charity's ability to continue. The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below. ## Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two subclasses: restricted income funds or endowment funds. ## Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 24 ## notes to the financial statements ## Year ended 31 August 2024 • Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably. in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - Legacy income is recognised when receipt is probable, and entitlement is established. - Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. • Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable, and consistent basis. ## Financial instruments • Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. - Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. ## Defined contribution plans - Expenditure on charitable activities includes all costs incurred by a charity Contributions to defined contribution plans are recognised as an expense 25 ## notes to the financial statements Year ended 31 August 2024 in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. ## 4. Limited by guarantee The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10. ## 5. Donations and legacies ||**Restricted**|**Unrestricted**|**Total funds**|**Unrestricted**|**Total funds**| |---|---|---|---|---|---| ||**funds**|**funds**|**2024**|**funds**|**2023**| ||**£**|**£**|**£**|**£**|**£**| |**Donations**|||||| |Donations|-|160,000|**160,000**|50,000|50,000| 26 ## notes to the financial statements Year ended 31 August 2024 ## 6. Charitable activities ||**Unrestricted**
**funds**
**£**
**Total funds**
**2024**
**£**
**Restricted**
**funds**
**£**
**Total funds**
**2023**
**£**
**Restricted**
**funds**
**£**
**Unrestricted**
**funds**
**£**| |---|---| ||| |Grants
Membership fees
Consultancy fees
Training fees
Subletting fees|-
164,836
31,953
7,452
2,551
**35,670**
**164,836**
**31,953**
**7,452**
**2,551**
76,077
-
-
-
-
76,077
153,105
15,126
3,748
-
35,670
-
-
-
-
-
153,105
15,126
3,748
-| ||206,793
**242,463**
76,077
248,056
35,670
171,979| ## 7. Costs of raising donations and legacies |**Unrestricted**|**Unrestricted**|**Total funds**|**Unrestricted**|**Total funds**| |---|---|---|---|---| ||**funds**|**2024**|**funds**|**2023**| ||**£**|**£**|**£**|**£**| |Costs of raising||||| |donations and legacies|3,009|**3,009**|3,300|3,300| 27 ## notes to the financial statements ## Year ended 31 August 2024 ## 8. Expenditure on charitable activities by activity type |**Activities**
**undertaken**
**directly**
**Restricted funds**
**£**
**Support**
**costs**
**Unrestricted**
**funds**
**£**
**Total funds**
**2024**
**£**
**Total funds**
**2023**
**£**
**Governance**
**costs**
**Unrestricted**
**funds**
**£**
**Activities**
**undertaken**
**directly**
**Unrestricted**
**funds**
**£**|**Activities**
**undertaken**
**directly**
**Restricted funds**
**£**
**Support**
**costs**
**Unrestricted**
**funds**
**£**
**Total funds**
**2024**
**£**
**Total funds**
**2023**
**£**
**Governance**
**costs**
**Unrestricted**
**funds**
**£**
**Activities**
**undertaken**
**directly**
**Unrestricted**
**funds**
**£**| |---|---| ||| |Advocacy
School support|17,670
56,244
15,126
13,538
**194,516**
**174,097**
131,306
112,094
2,234
2,000
159,486
102,315| ||73,914
28,663
**368,612**
243,400
4,234
261,801| ## Expenditure analysis ||**Advocacy**
**£**
**School**
**support**
**£**
**Support**
**costs**
**£**
**Total funds**
**2024**
**£**
**Total funds**
**2023**
**£**
**Governance**
**costs**
**£**| |---|---| ||| |Staf costs
Premises costs
Ofce running costs
Publicity
Legal and professional
Training and events|133,792
10,103
96
1,581
25,428
6,156
177,156
114,234
18,177
178
244
14,440
11,286
158,559
14,095
4,353
8,113
96
1,896
111
28,663
**262,120**
**32,633**
**8,388**
**1,921**
**45,998**
**17,553**
**368,612**
157,764
35,271
14,965
7,324
27,054
1,022
243,400
-
-
-
-
4,234
-
4,234| 28 notes to the financial statements Year ended 31 August 2024 ## 9. Independent examination fees ||**4,200**
4,200
**31 Aug**
**2024**
**£**
**31 Aug**
**2023**
**£**
**79,372**
**1,079**
**987**
**81,438**
56,997
496
520
58,013
**31 Aug**
**2024**
**£**
**31 Aug**
**2023**
**£**
**6**
5
**31 Aug**
**2024**
**No.**
**31 Aug**
**2023**
**No.**| |---|---| ||| |Independent examination of the fnancial statements
10. Staff costs
The total staf costs and employee benefts
for the reporting period are analysed as follows:|| ||| |Wages and salaries
Employer contributions to pension plans
Other employee benefts
The average number of employees during the period
is analysed as follows:|| ||| |Number of staf|| No employee received employee benefits of more than £60,000 during the year (2023: Nil). 29 ## notes to the financial statements ## Year ended 31 August 2024 ## 11. Trustee remuneration and expenses ## 14. Pensions and other post-retirement benefits There was no remuneration paid to the trustees. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity. ## **Defined contribution plans** The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,066 (2023: £496). ## 12. Debtors |12. Debtors||| |---|---|---| ||**31 Aug**|**31 Aug**| ||**2024**|**2023**| ||**£**|**£**| |Prepayments and accrued income|**-**|3,900| |Other debtors|**43,698**|32,373| ||**43,698**|36,273| |13. Creditors: amounts falling due within one year||| ||**31 Aug**|**31 Aug**| ||**2024**|**2023**| ||**£**|**£**| |Accruals and deferred income|**(8,400)**|(4,200)| |Social security and other taxes|**(1,066)**|(430)| |Other creditors|**(26,745)**|(30,325)| ||**(36,211)**|(34,955)| 30 ## notes to the financial statements Year ended 31 August 2024 ## 15. Analysis of charitable funds ## 16. Analysis of net assets between funds ## **Restricted funds** ||**At 1 Sept**
**2023**
**£**
**Income**
**£**
**Expenditure**
**£**
**At 31 August**
**2024**
**£**| |---|---| ||| |Restricted funds|45,339
35,670
73,914
**7,095**
**At 1 Sept**
**2022**
**£**
**Income**
**£**
**Expenditure**
**£**
**At 31 August**
**2023**
**£**| ||| |Restricted funds
-
76,077
30,738
**45,339**
**At 1 Sept**
**2023**
**£**
**Income**
**£**
**Expenditure**
**£**
**At 31 August**
**2024**
**£**
**Unrestricted funds**|| ||| |General funds|14,398
366,793
297,707
**83,484**
8,381
221,979
**At 1 Sept**
**2022**
**£**
**Income**
**£**
(215,962)
**14,398**
**Expenditure**
**£**
**At 31 August**
**2023**
**£**| ||| |General funds|| ||**Unrestricted**
**funds**
**£**
**Total funds**
**2024**
**£**
**Restricted**
**funds**
**£**| |---|---| ||| |Current assets
Creditors less than 1 year
**Net assets**|119,695
(36,211)
83,485
**126,790**
**(36,211)**
**90,579**
**Unrestricted**
**funds**
**£**
**Total funds**
**2023**
**£**
7,095
-
7,095
**Restricted**
**funds**
**£**| ||| |Current assets
Creditors less than 1 year
**Net assets**|49,353
(34,955)
14,398
**94,692**
**(34,955)**
**59,737**
45,339
-
45,339| ## 17. Related party transactions No transactions with related parties were undertaken such as are required to be disclosed. 31 ## reference and administrative details **Registered Charity Name** Chinuch UK **Charity Registration Number** 1195717 ## **Company Registration Number** 12590229 **Registered Office and Operational Address** Fourth Floor Offices 97 Stamford Hill London N16 5DN ## **Trustees** Dr David Benzion Landau Rabbi Jehudah Baumgarten Mr Andrew Selwyn Cohen FCA ## **Independent Examiner** D Goldberg, FCA DChA Cohen Arnold New Burlington House 1075 Finchley Road London NW11 0PU ## **Solicitors** Rook Irwin Sweeney 107-111 Fleet Street London EC4A 2AB ## **Operational Address in Manchester** Suite 1, First Floor, Parkgates Bury New Road Prestwich M25 0JW Stone King LLP Upper Borough Court Bath BA1 1RG ## **Bankers** Unity Trust Bank Four Brindley Place Birmingham B1 2JB 32