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2025-08-31-accounts

statement from the chair

I am pleased to present the Trustees’ annual report and accounts for a year of significant development for the Charedi (Orthodox Jewish) school sector. During a period of major policy and regulatory change, Chinuch UK strengthened its role as both the representative voice of the sector and a key source of practical support for schools.

The reporting year brought with it a substantial shift in the policy landscape, most notably the Government’s proposals relating to the application of VAT and removal of business rates relief to independent schools. Throughout the year, Chinuch UK worked to ensure that decision-makers best understood the specific impact of these proposals on our sector. We responded to the Treasury consultation, sought specialist legal and technical advice, and facilitated guidance sessions for governors and administrators so schools were equipped to navigate an evolving and complex policy environment.

We also continued to build strong relationships with the Department for Education, Ofsted, and local authorities, including delivering cultural awareness training and community visits to improve understanding of the Charedi sector. Chinuch UK played an active role in discussions around Ofsted’s new inspection framework and contributed feedback during its development and trial stages.

Alongside our advocacy work, demand for direct support from schools continued to grow. In response, we expanded our work in safeguarding, SEND, compliance, governance, leadership support, and school development, while continuing to provide legal and practical guidance to schools facing operational and regulatory challenges.

This year’s work reflects Chinuch UK’s ongoing commitment to representing the Charedi school sector and supporting schools to deliver high-quality education rooted in Charedi values.

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.

, structure Governance and manaGement

• To support schools with regulatory compliance and capacitybuilding through training sessions, briefing presentations on regulatory updates, and professional school consultancy.

The charity is a charitable company established in May 2020 and is governed by its Memorandum and Articles. The charity is run by the board of Trustees, who are required to apply the charity’s resources to achieve its charitable objects, and to provide strategic leadership of the charity’s important work.

The charity is run by five Trustees with wide-ranging skills, experience, and qualifications relevant to the charity’s niche activities. All Trustees were provided with a full induction into the charity’s work prior to their appointment, and they meet regularly to govern and lead the charity.

CUK is a membership organisation, with membership open to Charedi schools.

Chinuch UK meeting with senior representatives from the DfE, Ofsted and Hackney Education, September 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 IN NJMBERS AIINUS MEMORY /HJySsni8 Co

advocacY

A Voice for Charedi Schools

Chinuch UK advocates for the rights of Jewish families to access an education in alignment with their religious beliefs and supports Charedi Jewish schools in driving high educational outcomes. Chinuch UK promotes and advocates for Charedi schools' interests, in addition to providing training and support to help them excel and thrive. It was founded in 2018 to give a voice to and support the fast-growing cohort of Charedi schools across the country, clustered in Hackney, Barnet, Salford and Gateshead.

Further examples of school support in response to regulatory changes are as follows:

• Following advocacy by CUK, the DfE amended its 'Working Together to Improve School Attendance' guidance, removing the requirement for independent schools to submit daily electronic attendance data.

CUK leaders meeting with the U.S. Consul at the U.S. Embassy in London to discuss the impact of VAT on independent schools, October 2024

Inspection Feedback

Through tracking Ofsted inspections in Charedi schools and keeping a detailed log, CUK can identify trends and areas of concern. These issues are raised at CUK's regular meetings with the DfE and Ofsted, where we advocate on behalf of our schools.

Similarly, in this year's Ofsted Big Listen, where the New Chief Inspector sought views on how Ofsted inspects, CUK presented a comprehensive response, including perspectives from a range of school leaders, on behalf of Charedi schools.

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.

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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.

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CUK at a Chanukah reception hosted by Prime
Minister Keir Starmer, December 2024
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VAT on Independent Schools

Since the Government announced the introduction of VAT on independent school fees, alongside the removal of business rates relief and increased National Insurance costs, Chinuch UK has dedicated substantial time and resources to supporting and advocating on behalf of Charedi schools across the country. Recognising the potentially significant impact these changes may have on schools and families, Chinuch UK has engaged extensively with central government, local authorities, the Department for Education, HMRC, and the Treasury to ensure policymakers understand the unique needs, structure, and financial pressures facing the Charedi school sector.

Alongside its ongoing political and policy engagement, Chinuch UK has worked closely with legal, accounting and education specialists to give schools practical guidance and support during this challenging period. It continues to advocate strongly and to do all it can to protect, support and guide schools so they can flourish and grow.

Governors meeting in North West London, August 2024

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advocacY

Cultural Awareness Training

Following the success of our cultural awareness training for Ofsted leadership and its tremendous impact on attendees, Ofsted invited CUK to deliver similar sessions for HMIs across the regions where Charedi communities are located.

Chinuch UK continues its Cultural Awareness Training for HMIs, including sessions delivered to Ofsted inspectors across all Charedi communities in the UK.

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 and members of several local authorities also attended cultural awareness training sessions, which they found extremely informative and interesting.

It was an excellent session, and a number of HMI spoke to me about how much they valued it. I greatly appreciate the time you gave to this and the way it was presented.

Thank you so very, very much for the cultural training for Ofsted HMI that you arranged and delivered on Friday. It was excellent.

Feedback and comments from London and Southeast HMI have been extremely positive and appreciative.

John Kennedy His Majesty’s Inspector Assistant Regional Director, London

Madeleine Gerard His Majesty’s Inspector Senior HMI, London

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Cultural Awareness Training for Ofsted HMI
in the Gateshead region, October 2024
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Cultural Awareness Training for
Ofsted HMI London, June 2025
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advocacY

Community Walkabouts

At CUK, we firmly believe that no amount of discussion can equal the impact of an immersive, full-day community walkabout - the results speak for themselves.

We regularly host visits for key stakeholders, showcasing Charedi schools, synagogues, and the flourishing voluntary sector, such as Hatzola. Most importantly, we highlight the values and culture at the heart of the Charedi community.

This year, some significant visits included those of senior civil servants at the DfE, Ofsted chief inspector, HMRC, local councillors, and education representatives from Local Authorities.

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CUK meeting and community walkabout with Ofsted
Chief Inspector Sir Martyn Oliver, May 2025
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advocacY

communitY visits

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Ministerial visit to Keser Girls' School Walkabout in Salford with Neil Fazackerley –
Gateshead, June 2025 Head of Education, March 2025
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Walkabout in Salford with Neil Fazackerley –
Head of Education, March 2025
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Sarah Sackman MP, Member of Parliament for Finchley
and Golders Green, visiting North West London,
December 2024
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David Burton-Sampson MP for Southend West
and Bayo Alaba MP for Southend East, visiting Hackney Planning team visiting Stamford Hill Visit from Lord Levy, London
Beis Chinuch Lebonos Westcliff, February 2025 schools, February 2025 November 2025
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David Burton-Sampson MP for Southend West
and Bayo Alaba MP for Southend East, visiting
Beis Chinuch Lebonos Westcliff, February 2025
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suPPort

Information Bulletins

CUK regularly circulates information about training, regulatory and compliance changes, and other sector-specific topics of interest through its e-bulletins. These are well accessed by our member schools.

Template Policy Bank

CUK offers members 55 comprehensive template school policies, alongside 30 resources that template 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 in the Safeguarding Policy, as well as many widely sought risk assessments.

Alongside the Template Policy Bank, CUK provides tailored support to help schools review, adapt and customise policies to reflect their individual circumstances, ensuring they meet regulatory requirements while remaining practical and appropriate for each setting.

The Prime Minister’s Special Adviser for Faith and Communities visiting Beis Rochel school, London, March 2025

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Terry Brian, Assistant Director of Schools Estate Strategy at
Hackney Education, visiting Talmud Torah London,
January 2025
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David Pinto-Duschinsky MP for Hendon visiting Nort West London, March 2025

Meeting with Bridget Phillipson, Secretary of State for Education, in support of Charedi schools, September 2024

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suPPort

School Audits and Mock Inspections

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.

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Meeting with Independent Schools Council leaders to discuss
the impact of VAT on independent schools, September 2024
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Individual School Support

Where schools need individualised and bespoke support, Chinuch UK steps in as a school improvement partner.

For example, we are providing particularly intensive support to two schools in making wide-ranging improvement to their provision. The support CUK has provided, and continues to provide, has strengthened relationships of trust with the DfE and Local Authority. This collaborative approach has enabled the DfE to pause its initial proposal to seek the emergency closure of these schools while improvement work continues.

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Meeting with Mark Ferguson MP for Gateshead and James Murray,
Exchequer Secretary to the Treasury, to discuss the proposed VAT policy
for independent schools, September 2024
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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 available curricula include Phonics, PE (Physical Education) and Science. Implementation of CUK's curricula has directly led to improved inspection reports 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 1,289 queries supports schools 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

Thank you for your support and hospitality, and for deepening my cultural awareness, it’s been a pleasure working alongside you. It would be great to build on the momentum that was developed on the day. Best wishes,

Education Forums

CUK hosts quarterly forums for SEND leads and quarterly forums for Headteachers. These sessions provide a forum to disseminate important updates affecting the educational sector and to consider school development opportunities. The forums also enable educators to hear from experts in the field, gain insight and ideas, and access valuable networking opportunities.

Andi

Andrea Cavanagh Salford Education Team Leader

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:

Thanks for organising this day. It was very productive and I enjoyed meeting everyone.

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.

Neil Fazackerley Head of School Provider Arm (Secondary)

Over 100 participants benefited from comprehensive courses delivered by Mr Meilich Dovid Kanter, Specialist Family and Systemic Psychotherapist.

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Session with Stamford Hill school leaders,
November 2024
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Session with Manchester school leaders,
November 2024
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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 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 and Updates

DBV (Delivering Better Value ) for SENCOs – March 2025

CUK offers informative, high-quality training on emerging or 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. We also provided updates on KCSIE, mandatory recycling, prevent duty and DSL supervision sessions.

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case studY

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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.

CONTINUED case studY

Ofsted Inspection, Winter 2025

CUK intervention (continued)

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continued direction future Plans

Advocacy

Strengthen relationships with key stakeholders, to advocate for our schools and influence the shaping of policies that take the unique needs and values of our sector into account.

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 provision.

Resources

Recruit additional staff to support educational consultancy, liaison with Local Authorities, and administrative tasks, to meet growing demand.

Meeting in Parliament to discuss religious freedom in schools, February 2025

… 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

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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.

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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 2025 was Chinuch UK’s fourth financial year as an independent charity.

This year saw an increase of over 36% to Chinuch UK’s income, to £547,116 (2024: £402,463).

Expenditure for the year was £472,754 (2024: £371,621). This has resulted in a surplus of £74,361 (2024: surplus of £30,842).

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.

A portion of grants received towards the end of the previous financial year (restricted funds: £7,095) were brought forward to this financial year.

The surplus in 2024–25 reflects the charity’s continued growth in income, alongside the trustees’ careful stewardship of expenditure. Whilst the year saw significant costs incurred in relation to the Government’s introduction of VAT on independent school fees and the removal of Business rates relief, dedicated grant funding was secured to support this work. The trustees are pleased to report this strong surplus position and remain committed to growing income through grant funding and expanded service provision. The trustees have no concerns regarding the charity’s ongoing viability.

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.

The charity has made strong progress in building its reserves, achieving a surplus of £74,361 in 2024–25 and closing the year with unrestricted reserves of £108,953. The trustees are committed to continuing to grow reserves to an appropriate level to safeguard the charity’s operations. The trustees are pleased to note that cashflow has remained healthy throughout the year.

As at 31 August 2025, free reserves of £108,953 represent just under 3 months of operating costs, marginally below the trustees' target range of 3–6 months. The trustees are committed to growing reserves toward the lower end of that target range.

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 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

19

financial review

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.

In preparing these financial statements, the trustees are required to:

Approval

This report was approved by the trustees on 17th June 2026 and signed on their behalf by:

Dr David Landau Chair of Trustees

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 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.

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' indePendent examiners rePort to the Trustees of Chinuch UK - Year ended 31 August 2025

I report to the trustees on my examination of the financial statements of Chinuch UK ('the charity') for the period ended 31 August 2025.

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.

  1. the financial statements do not accord with those records; or

  2. 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

  3. 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

17th June 2026

21

statement of financial activities

Including income and expenditure account - Year ended 31 August 2025

Note
Unrestricted
funds
£
Total
funds
£
Total
funds
£
1 Sep 2024 -
31 Aug 2025
1 Sep 2023 -
31 Aug 2024
Restricted
funds
£		 Note
Unrestricted
funds
£
Total
funds
£
Total
funds
£
1 Sep 2024 -
31 Aug 2025
1 Sep 2023 -
31 Aug 2024
Restricted
funds
£
INCOME AND ENDOWMENTS
Donations and legacies
Charitable activities
Investment income
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
9		 -
298,565
2,110
20,440
524,565
2,110
160,000
242,463
-
20,440
226,000
-
300,675
547,115
402,463
246,440
-
275,206
-
472,754
3,009
368,612
-
197,548
275,206
472,754
371,621
197,548
25,469
74,361
30,842
48,892
83,484
90,579
59,737
7,095
108,953
164,940
90,579
55,987

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 25 to 33 form part of these financial statements.

22

statement of financial Position Year ended 31 August 2025

Note 31 Aug
2025
£
31 Aug
2024
£
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
13
14
16		 133,338
81,683
215,021
43,698
83,092
126,790
-50,081
164,940
164,940
164,940
55,987
108,953
164,940
-36,211
90,579
90,579
90,579
7,095
83,484
90,579

Funds of the charity

For the period ending 31 August 2025, 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 17th June 2026, and are signed on behalf of the board by:

Dr D B Landau Chair

The notes on pages 25 to 33 form part of these financial statements.

23

statement of cash flows Year ended 31 August 2025

74,361
-
-2,082
-89,640
13,870
-3,491
2,082
1,409
30,842
-
-7,425
1,256
24,673
-
24,673
31 Aug
2025
£
31 Aug
2024
£
Cash fow from operating activities
Net income
Adjustments for:
Depreciation of tangible fxed assets
Other interest receivable and similar income
Changes in:
Trade and other debtors
Trade and other creditors
Cash generated from operations
Interest received
Net cash from operating activities
Cash fows from fnancing activities
Proceeds from borrowings
Net cash used in fnancing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
-
-
-
-
-1,409
83,092
24,673
58,419
81,683
83,092

The notes on pages 25 to 33 form part of these financial statements.

24

notes to the financial statements

Year ended 31 August 2025

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:

25

notes to the financial statements

Year ended 31 August 2025

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.

established.

• 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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense

26

notes to the financial statements

Year ended 31 August 2025

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 2025 funds 2024
£ £ £ £ £
Donations
Donations 20,440 - 20,440 160,000 160,000

27

notes to the financial statements Year ended 31 August 2025

6. Charitable activities

Unrestricted
funds
£
Total funds
2025
£
Restricted
funds
£
Total funds
2024
£
Restricted
funds
£
Unrestricted
funds
£
Grants
Membership fees
Consultancy fees
Training fees
Subletting fees		 100,000
161,843
29,363
7,358
-
326,000
161,843
29,363
7,358
-
35,670
-
-
-
-
35,670
164,836
31,953
7,452
2,552
226,000
-
-
-
-
-
164,836
31,953
7,452
2,552
298,565
524,565
35,670
242,463
226,000
206,793

7. Investment income

Unrestricted Total funds Unrestricted Total funds
funds 2025 funds 2024
£ £ £ £
Bank interest receivable 2,082 2,082 - -
Other income 28 28 - -
2,110 2,110 - -

28

notes to the financial statements Year ended 31 August 2025

8. Costs of raising donations and legacies

Unrestricted Total funds Unrestricted Total funds
funds 2025 funds 2024
£ £ £ £
Costs of raising donations and legacies
- - 3,009 3,009

9. Expenditure on charitable activities by activity type

Activities

Activities Activities
undertaken
directly
£
Support
costs
£
Total funds
2025
£
Total funds
2024
£
Governance
costs
£
Advocacy
School support		 234,412
165,818
39,997
28,293
276,889
195,865
194,515
174,097
2,480
1,754
400,229
68,291
472,754
368,612
4,234

29

notes to the financial statements Year ended 31 August 2025

9. Expenditure on charitable activities by activity type (continued)

Expenditure analysis

Advocacy
£
School
support
£
Support
costs
£
Total funds
2025
£
Total funds
2024
£
Governance
costs
£
Staf costs
Premises costs
Ofce running costs
Publicity
Legal and professional
Training and events		 132,168
2,114
1,682
1,105
89,604
7,738
106,725
2,329
259
373
49,553
6,580
29,751
19,177
12,650
-40
6,416
337
268,643
23,620
14,591
1,438
149,807
14,656
262,120
32,632
8,388
1,921
45,998
17,553
-
-
-
-
4,234
-
234,412
165,818
68,291
472,754
368,612
4,234

30

notes to the financial statements Year ended 31 August 2025

10. Independent examination fees

4,200
4,200
31 Aug
2025
£
31 Aug
2024
£
122,945
1,987
1,066
125,998
79,372
1,079
987
81,438
31 Aug
2025
£
31 Aug
2024
£
5
6
31 Aug
2025
No.
31 Aug
2024
No.
1
-
31 Aug
2025
No.
31 Aug
2024
No.
Fees payable to the independent examiner for:
Independent examination of the fnancial statements
11. Payroll 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
The number of employees whose remuneration for
the year fell within the following bands, were:
£60,000 to £69,999

31

notes to the financial statements Year ended 31 August 2025

12. Trustee remuneration and expenses

15. 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 £1,987 (2024: £1,079).

13. Debtors

111,232
22,106
133,338
-
43,698
43,698
31 Aug
2025
£
31 Aug
2024
£
Prepayments and accrued income
Other debtors

14. Creditors: amounts falling due within one year

-9,944
-814
-39,323
-50,081
-8,400
-1,066
-26,745
-36,211
31 Aug
2025
£
31 Aug
2024
£
Accruals and deferred income
Social security and other taxes
Other creditors

32

notes to the financial statements

Year ended 31 August 2025

16. Analysis of charitable funds

17. Analysis of net assets between funds

Restricted funds

At 1 Sept
2024
£
Income
£
Expenditure
£
At 31 August
2025
£
Restricted funds 7,095
246,440
197,548
55,987
At 1 Sept
2023
£
Income
£
Expenditure
£
At 31 August
2024
£
Restricted funds
45,339
35,670
73,914
7,095
At 1 Sept
2024
£
Income
£
Expenditure
£
At 31 August
2025
£
Unrestricted funds		 45,339
35,670
73,914
7,095
General funds 83,484
300,675
275,206
108,953
At 1 Sept
2023
£
Income
£
Expenditure
£
At 31 August
2024
£
General funds 14,398
366,793
-297,707
83,484
Unrestricted
funds
£
Total funds
2025
£
Restricted
funds
£
Current assets
Creditors less than 1 year
Net assets		 159,034
-50,081
108,953
215,021
-50,081
164,940
Unrestricted
funds
£
Total funds
2024
£
55,987
-
55,987
Restricted
funds
£
Current assets
Creditors less than 1 year
Net assets		 119,695
-36,211
83,484
126,790
-36,211
90,579
7,095
-
7,095

18. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed.

33

reference and administrative details

Registered Charity Name Chinuch UK

Charity

Registration Number 1195717

Trustees

Dr David Benzion Landau Rabbi Jehudah Baumgarten Mr Andrew Selwyn Cohen FCA Mr N. Lieberman (Appointed 11 March 2026) Mrs C. Spitz (Appointed 11 March 2026)

Company Registration Number 12590229

Registered Office and Operational Address Fourth Floor Offices 97 Stamford Hill London N16 5DN

Operational Address in Manchester

Suite 1, First Floor, Parkgates Bury New Road Prestwich M25 0JW

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

Stone King LLP Upper Borough Court Bath BA1 1RG

Bankers

Unity Trust Bank Four Brindley Place Birmingham B1 2JB

34