Chavityrewstvatitin nuM￿r 1195729 (England and Walesl
Conwany reelstratlom number 12746123
BNJC
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

BNJC
LEGAL AND ADMINI￿RATIVE INFORMATION
Trustees
JAOohm
EJ Estrin
(Appointed 13 July 20241
(Appointed 27 November 20251
S Goodman
M R Isèat
Rsimon
M Sugarman
R Wenstone
(Appointed 13 July 20241
(Appointed 24 Mèrch 20251
(Appointed 3 December 20251
C￿rIty number
1195729
Company number
12746123
Re8lstered office
Maria House
35 Miller5 Road
Bri8hton
BNI 5NP
En8lènd
Audltor
HW Fisher A￿lit
Acre House
11-15 Williom Road
London
MWI 3ER
Llnited Kingdorn

BNJC
CONTENTS
Trustees. report
Statement of trustees. re5poThsibilities
Independent auditor'5 report
Group statement offinanclal act￿￿e5
8alance sheets
io
Group ststement oftèsh nows
li
Note5 to the linan¢ièl 5tatemehts
12-24

BNJC
TRUSTEES. REPORT IINCLUDING DIRE￿oR5. REPORT)
FOR THE YEAR ENDED 30 JUNE2025
The tru5tee5 present their annual Teport and financial 5talernertsfor the yearended 30June 2025.
The financial 5tatement5 have been Pfepared in accordarKe with the acu>untin8 policie5 Set out in note I to the financial
statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 20r￿ and "Accountin8 and
Reportin8 by Charities.. Staternent of Recommended Prathce appliCa￿e to charities preparin8 their a¢Lount5 in accordance with
the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 leffec￿ l January 20191"
The charSty's oblertlves are
to benefit the residents of Brighton and Ho¥e and the suffoundln8neighbourhood. In partictslar but not excluslvelythose
residents who profess the Jewish faith.
the provisien of early yearseducation through piowdin8 nursery faciliDe
the relief of unemployment or financial hardship through the provision of eLlucation, trainin8 and co-working spaces to
enable IndNiduals to generate a 5ustsinable income and be self.styfficient.
The policie5 adopted are in furtherance of these objecbve5. and there ha5 been no chan8e in the5edurin8the year.
The Tru5tee5 confirm they hwe complied with Ihe duty in Ihe Charitles Art 2011 to have regard to the Charity Cornmi55ion'5
general guid3nce on public benefit,'Charities and Public 8enefiV.
Jewlsh Ctsmmufilty Hub
The year ended 30 June 2025 ¥Yas one of ¢onsistent o)mmunity athity and deliberate fountlation-buildin8 for BNJC IBri8hton &
Hove Jewish Comrnunity Hub). Throu8hout the year. the Organisa￿On brought people tO8ether aroufid Jewish lits, leamin& and
celebrètton, while Stren￿henlng Its operèiional struttures and financièl sustainability.
Our Puvpose, Mlsslon •nd Wslon
BNJC'S foundin8 purpose was centered on building and opening a community hub with the infrastrutture to support lewlsh Ilfe In
Bri8hton & Hove. Twe years on, with the doors open and the community 8rowin& the organlsafjon turned its èttentton to what
comes next. Ouring the year, BNJC reviewed and rewrote its foundational statements of purpose, mlssion. and vision to reflect thls
next chapter. These now gulde stratewc direct*Jn and oFeratSonal delweryacross theor8anisatr"on.
Our purpose Is to enrich Jewish Ilfe In 6righton & Ho¥e. empMrin8 indi¥￿val$ to explore their Jewish identity, connect wlth
others, and become actrve members of 3 vibrani communi1¥. We bring people of all background5 togeth￿ to celebrate. learn, and
Brow.
Our m155ion 15 to 5tren8¢hen Jewish lrfe irb 8ri8hton & Ho%* by offerin8 the space& 5ervice5. and experience5 0 Jewish communlty
eeds to thriwe. We do this through purposelul pro8rammin& outstsndin8 k05her food, and welcoming places to gather, leHrn, and
elebrate. By making Jewish life more visible and accessible, we empower people lo find their place and play an active role in the
story o16righton'5Jewith community.
Our vision 15 for Bri8hton & Hove to be a city whereJewi5h life 15 vibranL accessible, efflbrLed by a connected camrnunity. We
aspire to be a place of belon8iThg for Jewish people locally. nationally. and internationblly, and a cuttural and educational resource
ft)r thewider comtnunity.
Community Life and Pro8Nmmin8
Community programrning refflained the steady heartbeat of the organi5ation throughout the year. Weekly activities, including
UIp3n Hebrew c1355e5 for children and larnilies, youth clubs acr055 a8e 8roups, children's Shabb3t 5LYvice5, and regular open
evening5 for jewish student5 through JSOC, gave the cornmunity Con￿Stent and reliable reason5to gather.
Festival pro8rèmming tontinued to brin8 pÈoplÈ tO8ÈthÈr * key moments in thÈ Jewish calendar. Atr055 R05h H85h3nah, Sukkot,
Chanukah, Tu 8'Shvèt, Puritn, and Pe5ach, the organisknon oftered acce55ible, intergenerationèl ielebration5 thèt drew both
re8ular parbcipant5 and families who ionnect primarily afound fethal moment5. Sukkot Shalom brou8ht together local kith and
civic leaders for an afternoon of interfaith connethon. The Chatty Calé offered a relaxed, open weekty space for the whole
neighborhood threuÉhout theyear.

BNJC
TRUSTEES. REPORT IINCLUDING DIRE￿oR5. REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
One moment in the yeaT stsnd5 apart. In October 2024. BNJC h05ted 'Remernbering With One Heart,, an evening of communhl
remembrance marking the first anniveTsary of 7 October. c￿er 130 people carrbe together. It was one of the most significant
8atheririgs the or8ani5ation has h05ted, and a remiThder ol the Tole a comrnunity hub plays at mornents that go beyond
programming.
N￿0￿•1 Proflle and Sh•bbatonlm
BNJC continued to develop its prolile as a destination for national JevJi5h or8anisations. The ShabbatonirTI programme welcomed
residential 8roups from 3cro5S the country through0￿ the year. providing irnmer5we experiences of Jewish life in Bri8hton
Visitors of all age5 and back8round5. Or8anisJtions h05ted included those a550ciated with the Office of the Chief Rabbi and Seed.
alongside others repre5entin8 the breadth ofjewish life and practi￿.
YOFI Rèstaurant
In 2026, 6NJC's kosher restsurant and deli was repositioned as YOFI. a Thame, a refined menu, 3rd 3 sharper Identrty built
around Jewish food tradition5 from across the diaspora. Thi5 15 a signihcant addibon to jewish life In Brighton & Hove, and to the
organisation's offer. YOFI draws on Jew5h food tradibons from across the diaspora, with a menu inspired by Ashkena2i, Sephardi
and Middle Eastern cookin8, rooted in history and made for 5harin8. The restsurant operates under KLBD license. It has quickty
become 3 space for the kind of informal connecilon that communty lile run5 on, ano a fvller public launch 15 planned for the year
ahead.
Shoresh Nursery
Shoresh Nursery continued to offer children trorn 9 month5 to S years an environment where care and earw years education 51t
alongside a Jewish curriculum desi8ned thovghtfulw for this stsBe of lrfe. The nursery team brings genuine dedication and
con5i5tency to every day. and the atmosphere is one larnilie5 often comment on before they mention anything else. Shoresh 15
bulldinB Steidily, and remain5 a valued and trusted part of the hub. An OFSTED ins￿(tion in March X126 ha5 IndlcJted 5tron&
improvements in 3113reas asse$5ed.
Syrwgolue and Mlk¥•h
BNJC Is home to a Syna6ogue and Mi*vah, b￿h opera*d IndependeTht￿ by 0rl8htoTh and Ho¥e Hebrew co￿re￿athOn, Durln8 2025,
the Mlkvah opened for the fi.rst time. a meaningful development for Jewish communal life in the city. ReBular minyanim tske place
in the Synagogue. prowdlng space for daity prayer. The wider centre remains oFen and welcomin8 to eweryone, whatever thelr
relatton5hip with Jewlsh prathce.
Goverrwnce and Compltsnce
The or8anisatton conttnued to stren8then its 8overnance framework threu8hout the year. with on80in8work across sèfe8uèrding,
health and safety, and food hywene. This work was a deliberate priorTty. prowdin8 the operafjonalf0unda￿0n on which sustèinable
8rowth can be built. The Trustees ha¥e maintsined acfNeoversi8ht throv8hout.
Loo*lThg Ahead
The year èhea(J repre5ent5 a 5tÈp for¥vard. The foundètions put in place during thi5 period. in oper*ons, financial management,
and community pr¢8rammin& have created the tondition5for8rowlh wilh confiden￿.
Since the close of the financial year, that momentum has already be8un to show. Fethal pro8rèmmin8 has cenfjnued to 8row In
reach and warmth.. Chanukah celebratbons drew over 2(Kl people ècross mvltsple community events in December 2025. Purlm
breuÉht more than 70 people to our community tsif in March 2026 and our Ulpèn classes and youth clubs confjnue to grow year
on year. The Shabbatonim programme hès e¥panded. with naDonal orBanisatw)ns indudinE the Office of the Chief Rabbi. Seed,
Jewish Care. and ICC Global brinwn8 residenDal Eroups to BriEhion. YOFI is preparing frjr Its fullw public launch. The organisation is
a150 Investing in its communicarons and brand. so ihat what has been built here can be seen and reached by the people it existsto
serve. The next chapter Is already underway.

BNJC
TRUSTEES. REPORT IINCLUDING DIRE￿oR5. REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Flnanclal review
For the year ended 30 June 2Q25. the Eroup gei)erated income of £4,088.88112024". £2.987,303I. Totsl empendlture for the year
was £4,152,30012024.' £3,139,745>.
For the year ended 30 June 2025. the group had net expenditure of £63.41912024.. £152.4421 which resulted in re5erwe5 at the
year*nd of £2,626,77112024.. £2,69?.I￿Tr.
Re5er¥es pollcv
It is the policy of the charity that unrestricted fund5 which have not been designated for 3 5pecrfic use should be maintained at a
level equivalent to between three and six-month5' expenditure. The Trustees con5ider5 that reserves at this level will ensure that,
in the event of a 5ignific3nt drop in fundin& they will beable to Contin￿ thecharity's current acb¥itie5 while con5iderhtion is wven
to Way5 in which additional funds m4v be rhised.
Stvurture. Bo¥errwnce and man1￿Ment
The charity 15 a private company limited by guarantee. incorF¢yated under the CoM￿nieS Act 2¢YJ6 with a re815tratiw number
12746123. It is a150 registered with the CharityCommis5ion 119S729.
The tru5tee5, who 3re a150 the dirertor5 lor the pU￿>Se ol compary laY antl who Se￿ed dvringtheyear and up to the date of
Si8nèture of the linancial 5tatementswere.'
JABohm
Y Breuer
R F Comer
(Appointed 13 July 2024 and re518ned 30June 20251
(Resigned 14January 20251
(Reygned 27J3nuary 20261
(Appointed 13 July 20241
IAppDinted 27 N¢)vernber 20251
M P Davld5
S Goodman
N R Isaac
R Simonwn
M Sugarman
R Wenstone
(Appoifited 13 July 20241
(Appointed 24 March 20251
(Appointed 3 Oecember 20251
Twstees are èppointed for a three-yearierm, and atihe end of each term they shall ￿re from offi￿. but are eli8lble for
reappolntment.
Nene of the Trustees has any beneficial interest in the cOm￿n¥.
All of thÈ Trustees #re members of the entity and guarantee to Contribute £1 in thee¥entof a windin8 UP.
The or8anisational structure consistsof a CEO supported by a team to ensurÈsmooth runnin8 olthef3cilityand to furtherthe
8oals of the charity.
olst1osu￿ of information toaudtt
Each of the trustees have conlirmed that there is no inforrnation of whi£h they are aware which t5 relevant to the audit, but of
which the 3uditor 15 unaware. They have further confiTmed that they have tak￿n appropriate step5 to identify such relevant
inform3tion and to e5tabli5h that the auditof is aware o15uch informatiDn.
The tru5tee5' report wa5 approved by the Board olTru5teek
M Su8arma
Trustee
Dated..
25 Jun 2026

BNJC
ATEMENT OF TRU￿EE5. RESPONSIBIUTIES
FOR THE YEAR ENDED 30 JUNE2025
The trustees, who are a150 the director5 of BNJC for the purw5e of cornpany law, are re5POn5ible br preparin8 the Trustees. Report
and the linancial staternent5 in accordanCe￿th aP￿icable law and Untted King(kn Accountingstandards (United knngdom Generally
Accepted Accounting Practice).
Company law requlrÈs thÈ trustÈes to prepare flnancial ststements for each flnancial ￿ar which a true and fair vl@w of the state
of affairs of the charity and of the in£omina resourtes bnd applica￿On of resourtes, includin8 the income and expenditure, of the
charitsble companyfor th* year.
In preparSng these financial statements, the trustees are required to-
select Sultable accounting policies and then apply them cot)sistently.
observe the methods and principles in the CharitiesSORP-
make judgements and estimates that are reasonable and prudent.-
- State whether applicable UK Accounting Standards have been followed. sufyect to any material departures disclosed and ex￿aIned
in the financial 5tatement5' and
prepare the linancial Statements on the 80in8 concern basis unless it 15 inappropriate to presuffe that the charity will con￿n￿e in
operation.
The tru5tee5 are re5pon5ible for keepIng￿lequate accounting record5thatdi5c105e with reasonable accuracyat any Vme the financial
Position of the charity ond enable them to ensure that the linancial 5tatement5 comply vlith the Cornpanie5 Act 2Tr)6. They are hlso
re5pon5ible for sHfe8uarding the o55ets of the charity Jnd hentt for tsking rea50nable Steps for theprevention and detection of fraud
and other irre8ularitbe$.

BNJC
INDEPENOENT AUDITOR'S REPORT
TO THE MEMBERS OF BNJC
Oplnlon
We have audited the h"nancial statements of BNJC Ithe'pareni charity'l and Tts SUb￿dIar1e5 Ithe'group'l for the year ended 30 June
2025 which comprise the statement of financial acti¥ities. the balance sheei. the statement of cash flows and notes to the financial
statements. Including significant accounting policies. The financial repomng framework thar has been applied In their preparation Is
applicable law and United Kingdom Accounting Standards. Including Finanoal Reporring Stsndard 102 The FiJ)onciol Repomn
Stondardupplicoble in the UKondRepubli£ of Irelond (United knngdom Generally Accepted Accounting Practitrl.
In our opinion, the financial ststernents..
Éive a true and falr view of the state of the group's and parent chariws alfairs as at 30 June 1125 and of the group's Incomlng
resources and application of resources. including its income and ￿peNdIture. for the year rhen ended,.
hève been properly prepared in accordance with United Kingdom Generally Aciepted Aciounting Practice.. ond
have been prepared in accordance with the fequirementsof thecompanies Act 2{￿and theCharitie5Att 2011.
ea￿S for oplnlon
We conducted our audlt In accordance wlth International stsndaids on Audi￿￿$ IUKI 11&4s IUKII and appllcable law. Our
responsibllifjes under those stsndards are further *Jescribed in the Auditors rewnsibilil*eslor the oudir ol thefinortciol sti*ements
secfjon of eur report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of
the h-n8ncSal statemenis In the UK, includin8 the FRC'S Ethical standard. and we have fulfi-lled our other ethical responsibilifjes In
accordance with these requlrements. We believe th* the audit ewdence we hawe obtsined 15 5uffi"cierrt and approprlate to provlde a
basis for our opinion.
Concluslon5 rela￿￿&to8￿n1 wicern
In audifjng the h"nèncial statements, we hawe concluded that the trustees, use ol the goln8 concem basls of accoUn￿n8 in the
prepiratton of the financial statements isappropriate.
Based en the work we hève performed, we hève not Identffied any mètsrial uncertalnfjes rela￿n6 to events or condlfjons that,
individually or collectively, may cast signifi.cant doubi on the group's and parent charity's abillty to conttnue as a gelng concern for a
perlod of at least twelve months from when the h"nancial statements areauthorised for issue.
Our responsibil[￿e$ and the responsibilitles of thetrustee5With resFe£t to 80in8 concem are descrlbed In the relewant sectbons of thls
report.
Other Informadon
The other infermafjon Cemprises the informatson included in the annual report other than the financial statements ènd our auditor's
report thereon. The trustees are responsible for the other infomiafjon wntèined within the annual report. Our opinion on the
financlal statements does net cever the other Infomiation and. except to the extent otherwise explicitly stèted In our report, we do
not express èny form of assurance conclusion thereon. Our responsibility is to read the other Inforwtion ènd. In doing so, conslder
whether the other Informanon Is materially inconsistent wilh the financial statements or our knowledge obtèined In the course of the
udlt, or otherwise appears to be materiall¥ misstated. 11 we identyfy such material Inconsistencies er apparent material
misstaternents. we are required ro ddermine whether rhis gNes rise to a material misstatement in financial ststements
themselves. If. based on the work we have Ferformed. we condude that there is a material misststement of this other inform3thon,
we are required to report rhat fact.
We have nothing to report in this regard.
Oplnlons on other matters presulbed bythe CompanSesArt 2L
In our opinion, based on the work undertaken In the course of our èudlt-.
the information wven in the tru5tee5' report for the financial year for which the financial 5tatetnent5 are prepared, which
include5 the director5. report prepaTed for the purpose50f company law. 15 consistent with the linancial 5tatement5', and
the director5, report induded within the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are requlredto repwt by excepti
In the light of the knowledge and understsndinE of the group and parent charity and their environment obtained in the course of the
ud￿, we have not Identhed material misst*ements in the direttors. report induded within thetrustees, report.

BNJC
INDEPENOENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BNJC
We have nothin8 to report in respect ol the following matters in relati¢)n to which the Cornpanies kt 2Tr)6 requires u5 to report to
you if, in our opinion..
adeouate accounDng records ha¥e not been kept by the parent charity, or returns adequate for our audSt have not been
received from branches net visited b¥ us.- or
the parent tharity'sfinancial ststÈfflents are not in agrÈemÈntwith thè attountin8 retordsand returns.. or
certsin disclosures of tru5tee5' remuneration speufied by laware not made; or
we hève not recelved all the informatton expl3nattonswe requirefor our èudit., or
the tru5tee5 were not entitled to prepare the financial ststements in accordan￿ with the 5rnall cJnpanie5 regime and take
athiantage of the small companies. exemption5 in preparing the tru5tee5' report and from the requirement to prepare a
str3tegi£ report.
Re5ponslblllt6es oltru5tees
As explained more fully in the statement of trustees. resF4Jnsibility"e5. the trustees, who are also the director5 of the charity for the
purpose of company law, are responsible for the prepararion of the financi31 ststements and for being satisfied that they give a true
and fair view, and for such internal control as the trustees determine is necessary to enable the preparatron of linanci31 ststements
that are free from material mi55tatement, whether tlue to fraud or error. In preparing the financial ststements, the trustees are
re5pon5ible for a55e55in8 the 8roup s aThd pa￿nt chariVs ability to contirbue a5 a 80in8 concern. disclosin8, as applicable, rnatters
related to 8oin8 concern and usin8 the goin8 concern basis of accovntiThg unle55 the tru5tee5 either intend to liquidHte the grovp or
pèrent charitsble company or to cease operations or have rbo realistic alternatwe Imjt to do 50.
Audltor'5 r¢5ponslbllltlesfor the •udll of Ih¢fftnan¢lal stalemw
Our objectbves are te obtain reasonable assurance about whether the financlal statements a5 1 whole are free from materlal
mlsstaternent. whether due te traud or error. and to issue an auditor's report that includes our D￿ri00. Reasonable assurance 15 a
high level of assurance but Is not a guarantee that an audit conducted in accordance with I￿5 IUKI will always detect a Material
missiaternent when It e¥i5ts. mI￿tatementS can arise from fraud or error and are considered material if, Indiwdually or In the
a86regate, they could reasonably be expected to infiuence the econornic decisions of users taken on the basis of these financial
ststements.
The extent to whlch our procedure5 are capable of detethTr8 irreBularit*s. includin8 froud. 15 detailed below.
A5 part of our pl3nnin8 pr(Ke$5'.
WÈ enquired of management Ihe systems and ¢ontrds the group has ih ￿4¢e. the areas of the finan¥415tatement5 that •re
most 5usreptible to the risk of irre8ularityes and fraud, and whether there was ary known, suspected or alleged fraud. The
charity did not inform us of any known, siispe£ted or allwd frbud.
We obtainÈd an urider5t3ndin8 of thÈ le8al ènd re8ulatory Irameworks applitablè to the charity. WÈ dètÈrminÈd that the
followin8 were m05t rÈlÈvant'. thÈ Charity SORP, 102, Charsties Art 2011. Comp3niÈ5 Att 2006 and Ofsted. One of the
5ub5idiÈrie5 must a150 tomply with the Food SafetyA(t I9￿ ènd the General Food Lèw Re8ulètion IECI 17812002.
We considered the incethves ènd opportunittÈs that exist in the chbrity, includin8 the Èxtènt of mèna8ement bias. which
present a potential for irre8ularittes and fraud to be pÈrwuatÈd. and tailored eur risk assessment èccordin81y.
Usin8 our knowledge of the charity, tO8￿her wTth the discussions held wTth the chèrity at the plannin8 stsge. we formed a
conclusion on the risk of misststement due to irre8ularifjes includin8 fraud and tailored our procethres accordin8 to thls rlsk
assessment.
The key precedures we undertook to d￿e£l Irre8ularffjes Includin8 fraud durin8 the course of theaudit included..
IdenJfyinzand tesfjnglournal entriesand the owerall accounting records. in ￿r)cular thosethar were significant and unusual.
Reviewingthe Anancièl statement disclosures and derermininB whether accounting polioes have been appropriately applied.
Reviewing and challenwnethe aswmpttons andjudgements used by managemenr in their signikant xcountrng estimates.
ASSe￿Ing rhe extent of compliance. or lack of. vjiih rhe rdevant laws and regulations.
ASSe￿Ing the validity of the dassifficatron of income. expenditure, assets and liabilibes betwe￿ unrestricted and restricted
funds.
Testing key income lines, in particular cut-off, for eviden￿ of management bias
Performing a physic31 verification of key assets.
Obtaining third-party confirmation of material bank balafi￿.
Documenting and veritw'ng a115ignfficant related partyand con50Tidated balances and tran5aciion5.
Reviewing docurnentation such as the charity board minutes foT di5CU55ion5 of irre8ularitie5 includingfraud.
Te5tingall material consolidation adjustments.

BNJC
INDEPENOENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BNJC
Owing to the inherent limitation5 of an audit. there is an vnavoidable risk that we may not have iÈterted some material
isstaternents in the financial statements even though we have properly planned and performed Dur audit in accordance with
audthng stand3rd5. The prirnary responsibility for the pfevention and deteition of irre8ularthes and fraud rest5 Wlth the trustees of
the charity.
A further destription of our rÈswnsibilitiÈS is avaitsble on the Finar*ial Reporting Countil's wèbsite at.. https../lwww.frc.or8.uV
3uditorsresponsibililes. This description forms of OUTauditoT's report.
Use of our report
Thi5 report 15 rn3de solelytothe charitsble company'5 members. asa body, in accordance with Chapter 3 of Part 16 ofthe Companie5
Act 2006. Our audit work h35 been undertaken 50 that we might state to the charitable company s members those rnatters we are
required to state to them in 3n auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or
a$5ume re5pon5ibility to anyone other than the charitable company and the charitaNe cornpany 5 memb￿5 a5 d body, for our audit
work, for thi5 report. orfor the opinions we h•veft)rmed.
O*rthn* Chaudhury (Stfilor St*tutwALthorl
for and on tse￿lf of HW Flsher Audlt
Chartered Accountant5
Ststutory Auditor
Arre House
11-15 WS11iam Road
London
NWI 3eR
Unitsd Kingdom
25 Jun 2026

BNJC
GROUP ￿ATEMENT OF FINANCIAL A￿1VITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE2025
Current financial year
uThreArfc￿ ￿rell￿ned Re5tr1rted
thjnds
lund5
fund5
8eneral delzna
2025
Totsl
Total
2025
2025
2024
Donations and1È8aties
Charitable activities
Other tradin8 athIl￿e$
2.891.563
183.325
862.440
151.553
3,043,116
183,325
862,440
2,296.208
53.172
637.923
Total Intome
3.937.328
151,553
4,088,881
2,987,303
Raisin8funds
2.861￿83
2,861,883
1,794.570
Charitable activitie5
918.320
220,544
151.553
1,290,417
1,345,175
Tot•1 r•wur¢e5 expended
3.7￿.203
220,544
151.553
4,152,30D
3,139,745
Nei Incomlnglloutwngl resourEestsefwe
iransler5
157,125
1220,5441
163,4191
1152,4421
Gros5tr3n5fers between lunds
166.269
176,633
1342.9121
Net rnovtrnent In lunds
323.394
143,9111
1342.gY121
163,4191
1152,4421
Fund balances èt i July 2024
1276A761
2,624,164
342.gY12
2,6gYI,190
2,842,632
Fund b•lantesat 30June 2025
46.518
2,580,253
2,626,771
2,690,190
The statement of financial a¢hwties ind￿les¥ll gainsand losses rt¢O8nised in the year.
All income and expenditure dÈrwÈ from t0ntinuin8attl￿tiQ$.
The statÈment of financial arti￿tIeS èlso complies with the requirements lor an income and expenditure èccount under the
Companies Art 2W6.

BNJC
GROUP ￿ATEMENT OF FINANCIALA￿1VITIE5 ICONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE2025
Prfor finandal year
rellrfaed Unrestrirted
lund5
fund5
general
desl8nated
2024
2024
Re#rfued
lunds
Tthl
2024
2024
Donations and1È8aties
Charitable activities
Other tradin8 athIl￿e$
2.186,365
53.172
637,923
109,843
2,296.208
53.172
637.923
Total Intome
2.877,460
109,843
2,987,303
Raisin8funds
1.794,570
1,794.570
Charitable activitie5
1,179,458
55,874
109,843
1,345,175
Tot•1 r•wur¢e5 expended
2.974,028
55.874
109,843
3,139,745
Net Incomln8llout8vln81 r¢¥ovr¢¢sbtlry¢transl¢
196.5681
155.8741
1152.4421
Net lexpendlturelllncryne for theye•rl
Net mo¥ement In lunds
196,5681
155.8741
1152,4421
Fund balances at l Jul¥ 2023
1180,XWI
2.680.038
342,902
2,842,632
Fund ￿lanCe$￿t 30June 2024
1276,8761
2.624.164
342,902
2,690,190
The statement of financial athwttes indudesall 83insand losses recognised in the year.
All Income and expendlture dert¥e from COn￿n￿1n83C1￿tie$.
The statement of financial actwitbes also complies with the requirements lor an income and empendlture account under the
Companie5 Act 2CQ6.

BNJC
BALANCE SHE
ASAT30 JUNE2025
Grwp
2025
Charlty
ZOZ5
Z024
2024
Flxed
Tangible èssets
Investments
3,416,C05
3,653,998
40,314
2,262,779
49,567
2,716,931
3,416,085
3,653,998
2,303,093
2,766,498
Current assets
Stocks
Debtors
Cash It bonk and in hand
Is
28,552
825,804
228,887
60,169
350,608
34,839
7CQ,601
209,473
140,438
4,190
1,083,243
11,872,557)
445,616
11,409,424)
910,074
1517,0151
144,628
1220,8411
Credltor5'. amounts lallln8due wlthln one ￿al
17
Net current liabilitie5
1789,3141
1963,8081
393,059
Tot•1 •ssrts l•ss ¢yrr•nt Il•blll¢S•s
2,626,771
2,69),19J
2,696,152
2,690,285
Income fvnd5
Restricted funds
19
342,902
342,902
Desi8nated funds
Gènèral unrestritted funds
2.$80,253
46,518
2,624,164
1276,8761
2,624,164
1276,7811
2,696,152
2,626,771
2,347,288
2,696,IS2
2,347,383
2,626,771
2,69J,19J
2,696,152
2,69J,285
The Charity'5 net incomè for thÈyear wa5ES.86712024'. liÈteX￿ndl1Ure of £S58.2361.
25 Jun 2026
The financial statÈmÈnts were èpprovÈd by thÈTru5teeson.........................
M Sugarman
Trustee
Company Registration No. 12746123
10-

BNJC
ATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE2025
2025
2024
Notes
Cash flows from operatln8 aCtl¥llle5
Cash 8enerètÈd from operatkns
24
261.971
87.078
In¥estlni ath¥Mes
Purchase of tangible fixed 355et5
Proceeds from disposal of tangible lixed assets
179.8341
11.911
1152.4731
1.080
Netash used ID Irwe5tin8 acti￿￿e5
167.9231
1151,3931
Net rash seneratsd from fi￿n(Ing¥￿tIO$
Net In¢reas¢lld¢rye•sel In and ush w4¥al¢nts
194.048
164,3151
Cash and ¢ash equivalents at bÈ8Snnln8 of y¢ai
34.839
99,154
Cash and tash equlvalents It end of
228,887
34,839
11

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 30 JUNE2025
Ac¢ountin8 poll¢ies
Charity irTrlormatioTr
BNJC Is a privare company limited by Ruarantee incorporated in England and Wales. The rew5tered offitr 15 Maria House. 35
Millers Road, Brighton, BNI 5NP. EnOand.
1.1 Accountin8 Convention
The fi.nancial statements have been prepared under ihe hlsiorlcal cost con¥enfjon. The prlncipèl accounfjnE pollcies adopted
are set out below. The h"nancial statements have been prepared it) accordance with the Charity's RovwninE document, the
Companies Act 2W6. the Charities Act 2011 and'AccounDngand ReporDfiRby Charities." Statemenr of Recommended Prathce
applicable to charities preparing their accounrs in accordan￿ with ihe Financial ReporDng Standard applicable In the UK and
Republic of Ireland IFRS 1021 (effective l January 20191". The Charityis a Public Benefit Entity asdefined by FRS 102.
Con501idated financi31 statements have been prepared for the charity aThd it5 trading sub51dièrie5, Trading Limited and
Novellino Brighton Limited. The resutts of the subsidiaries have been consolidated on a line by line basi5. The charity has taken
athantage of 5.408 Companie5 Act 21Y)6and has not prepared a Separate Ststement of Financial Acbvities for the ch3ritv.
1.2 Goln4 concern
At the of approvin8 the financial 5t3tements. the trustees have 4 reasonable expectation that the chjrity has adequate
resources to tontlnut in opera￿o￿ttl exi5tÈnte for the fores¢eabl¢ futuo. Thus the trus¢e¢s wntlnue t¢ adopt the 80ing
¢oncern basis of actountin8in prepbring the linan¢ial statements.
u￿MatelY, the tnttty will be supported by The 8loom Foundatton, a fonnected charity, who h8¥e confirmed thelr support to
cover any financial shortfalls for èt least 12 months from the approval date of these financial statements. The Trustees hève a
reasonable expectatton that the Chèrity and its subsidiarieswill be able to contlnue in OPerè￿on for the foreseeable future.
1.3 Ch•rlt*ble lunds
Unrestritted funds are avallable for useatthe discretlon of the trustees In fvrtheranceof thelrcharStsble oblecttves.
Restricted funds are stsbjert to speciftc conditSons by donors as to how they mty be used. The purposes and uses of the
restritted funds are set out in the notesto the financial statements.
Oesl8nated funds are subjeci to specific conditSons for use. asset ￿ thetrustee
1.4 Income
Income Is reco8nlsed when the tharit¥ Is legalty enty.tled to it after any perfwfflan￿ condibons hwe been met, the amounts
an be me35vred reli3bty. and it is probable that income will be recei¥ed.
Cash donations are reco8nised on receipt. Other donations are recognised once the charity has been notihed of the donafjon.
unless performance condittons require deferral of the amouni_ Income tsx recowerable in relatson todonatsons recelved undei
Gift Aid or deeds of covenant 15 recogni5ed at the Dme of the donation.
Trading activity income. includingincome from 5hort-term letbng and hi￿ of tscilities, is recognised In the period in which the
goods or seNi£es are provided. Income is ststed netof VAT and di5COUn
Amounts received in athance are delerred and recognised ¢￿rthe period to which they relate.
12-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Accountins policie5
Icontinuedl
1.5 Expendlture
RÈsour(es expended arÈ retO8nisÈd in the period to which they rel*e.
Olrett charltable expenditure comwises all the expenditure relatfng to the acisviifes carried outto achieve the chèritèble
oblectbves.
Support costs represent costs that cannoi be directly attributed toacD¥ities. These costs have teen allocated acre55 the
charitable activines on the basis olgr3nt expenditure.
Governance Includes the costs of compliance with constitutional and 5tstutory requirements and ha5 been allecated ècr055
the charitable acts¥￿e5 In the same pToWrt￿ns as support costs.
Wages and 5alarie5 h3ve a150 been allocated across thecharitsbleactivities on the basis of time.
1.6 Tan8Sble flxed ass￿$
Tangible Axed 355ets are In1￿￿11Y measured at tost and subsequentty measured at ¢osi of valuaiion, ntt of depreciatfon and
any Impalrment losses.
Depreciatton is reco8nised 50 as to write off the c05t or valuatk>n ol a55ets le55 their residLwI value5 D￿r their useful lives on
the following ba5e5'.
Le35ehold land and buildlngs
Equipment and Machinery
Fixture5 ènd fitting5
Educafjonal Resources
Str3iBht line over the term of the lease
>S yearson a straight line basis
>7 ye3rson a 5trai8ht line ba515
3yearson a strai8ht line basls
The gain or loss arisin8 011 the disposal ol an asset is determified as the ￿th￿ne* between the sale proceeds and the earryina
value of the asset, and is recognised in the statement of fimncial act￿11&
1.7 lrnpalrmenl olflxed 49s•t$
At each reportin8 end date. the charily reviews the carryin8 amounts of its tatl8ible assets to determlne whether there Is anv
indication that those assets ha¥e suffered an impairment loss. 11 any such indication exists, the reco¥erable amount of the
asset15 esttmated In order to determlnethe extent of the Impalrment loss Ilf anyl.
1.8 Stocks
Stocks are ststed at the l¢)wer of c05t and rbet reali5ablevalue.
Net reali5able value 15 the estimated Selling price less all estimated costs of completion and cost5 to bp incurred in marketin&
sellin8 and distribution.
1.9 Cash and cash eguivalents
Cash and cash equivalent5 include rash in hand. depoyts held at rall with banks. other 5hort-term liquid investments with
original maturitie5 of three month5 or less. and bank overdrafts. Bank ¢)verdrafts are shown within ￿rrowIng5 in current
13-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Accountins policie5
Icontinuedl
1.10 Flnanclal Instrumerfs
ThÈ charity has elected to appty the provisions of SÈthon 11 'Basic Finantsal Instruments, and Section 12 '0ther Finantial
Instruments Issues. of FRS 102 to all of itsflnancièl instrument&
FSnèn£ial Instruments are reco8nSsed the charlty's balano sheet when the chartty be£omes pèrty to the contractual
previsions of the instrument.
Financial assets and liabilities are olfset. with the net amounts presented in the financial statements. when there is 3 legallv
enforceable right to set off the recognised 3mountsand there is an intenmn to settle on a net bags or to realise the a55et and
settle the liability 51multaneol￿.
Basic fi"nèncial assets, whlch Include debtors and cash and bank balances. afe inifjally measured at transèthon prlce Includlng
transacnon costs ènd are Subsequent￿ carried at amorDsed cost u*n8 the ellectwe interest method unless the arrangement
consntutes a hnanclng transactton. where the transacDon Is measured at the present value of the future receipts dlKounted
at a market rate of interest. FSnancial assets classifi.ed as rec•vable within one year are not amorfsed.
Bèsic flnancial liabill￿e$, Includin8 creditets are iniifally reco8nised ai transathon price Un￿$$ the 8rran8ement consfjtutes 8
financing transaction. where the debt instrument is measured at the present value of the future KByments discounted at a
market rate of interest. Financial liabill￿eS classified as payable within one year are not amorttsed.
Trade credltors ère obli8èttons io pa¥ for 8oc4s or services that ha¥e been xoulred In the Ordin￿ course ef operafjons from
suppllers. Amounts payable are classifi-ed as current liabilines Il payment is due within one year LY less. If not, they are
presented as non-£urrent liabilities. Trade creditors are recognised Ininally at transaction prl£e and subsequently measured at
amorttsed cost U5in8the effective interest method.
Dwe¢ognlllon otrAln4mdollloblllhes
Finèncial lièbilittes are d*reco8nised whenthe chartvs contrattual obliwons expireorare dlschar8ed or cèncelled.
1.11 Employee beneffts
The cost of any Unus￿ holidoy entitlemefit is re¢o8Nised ifi the period in which the employee'5 semces a￿ re￿Ived.
Termination benelits are reco8fiis￿ immediately a5 Èxpense when the tharity is demonstrably tommitted to tÈrminatè the
employment of an employÈe orto termination benefits.
1.12 Retirtmert befieffts
Paymentsio defined contribution reti￿rnent benefftxheme5 are charged a5 an expense a5 theyfall due.
14-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Crlti(al occountins estimatesand judgements
In the application of the chartty'5 accountin8 poIKie5, the tru5tee5 aTe Te4uired to rnake jud8ernent5, estirnate5 and
assumptions about the Girrying amount of assets and liabilitie5 that are not ￿adI1¥ apparent frorn other 50urce5. The
estirnates and associated èssUmpt￿s are based hi5torKal experierKe and other lactors that are considered to be relevant.
Attual results may differ from theSees￿MIlt$.
The esfjmates and underlying asSuMp￿0n$3re feviewed ￿ an ongoing basis. Revisions to accounting eS￿MateS are recognlsed
in the perlod In which the esttmate Is r￿l$ed where the revi￿0Th affects On￿ that perfod. or In thè period of the and
future periodswhere the r￿l￿on affects both current and future periods.
crI￿(al ludiements
Impalrment of Intercompany loan5 Icharlty
The charity reviews its intercompèny loèns to Its stsbsldlarles for Impèlm)eni at each repotfjng date, emercislng judgement Sn
assesslng whether the subsidiaries can geneiate sufficient futufe osh flows to repay the ￿anCeS. This assessment conslders
current tradin8, future prolethons, 3¥èSlat4e fundin8and the subshliary's rolewlthin the Group.
In￿rne Irom donatlons and legacles
Unrestthted Re*rfrted
nds
nds
Total
Unvestrlrted Re5tr1rted
nds
nds
Total
2025
2025
2014
1024
2014
D¢na￿on$ ènd glfts
2.891.563
151.553
3.043.116
2.186.365
109,843
2,296,298
Umestrfrted
lunds
20
Unre5trlrted
lund5
2024
En8a8ement Income
183,325
53.172
In￿rne1r0m othertradln8atlS¥ltS
Unrestrftted
lund5
20Z5
Unrettrlrted
fund5
ZOZ4
Trading activity income
Trading activity income.. other Ilettin8incomel
595,979
266,461
553,574
84.349
Othertrading activthe5
862,440
637,923
15-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Expendlture on ral￿n8 funds
Unrestricted
Unre5tritted
fvnds
2025
fvnds
2024
Fundralslng and wblldty
Seeking donation5. grant5 and le￿rIeS
29,904
4.124
Tr*dlng costs
Operating trading company undertsking noTrtharitsble trading ac
Stèff costs
Support C05ts
571,592
30,877
2,229,510
250,161
64,924
1,475.361
2,831,979
1,790.446
Tot31 Costs
2,861,883
1,794.570
elpendlture on ¢h•rll•ble •¢llvltles
2025
2024
Dlrert ￿9*5
Depreciafjen and impairment
Charilable and political donation5
Staff uniforms, clothin8and cleanin8
Hire of equipment
Meettngs and conference costs
4,164
3,714
2,458
20,657
3,9rKJ
1,802
358
4,532
9,054
32,531
Share olsuppwt and Bovernan¢ec05ts lsee note81
Support
Governance
1,169,304
112,059
1,259,544
53.1
I,2￿,417
1,345.175
alysls bylund
Unrestricted funds- general
UnrestrScted funds- desS8natsd
Restricted fund5
918,320
220,544
151,553
1,179.458
55,874
109.843
I,2￿,417
1,345,175
16-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
Support ¢Q5tsallocated to actI￿￿e$
2025
2024
Staff costs
Depreciation
Loss on disposal of assets
Operatin8 lease charges
Travel
IT wftware, Consumables
util￿e5
Insurance
Licen5e5 and 5ub5criplions
Repalrs and maintenance
Printin8, PQ5t38e and st3ti¢nary
Advertssing and marketin8
fjener31 expenses
Rent and rates
Governance costs
1,977,354
246,492
55.180
10,634
12.655
19,191
367,372
49,298
37,897
89,684
2,654
66.729
405,483
58,191
112,059
1,487,815
199,031
6,185
16.672
70,224
281,759
26,454
42,443
68,636
13,720
30,737
308,795
176,008
59,526
3,510,873
2,788,005
alysed bemeen:
Tradin8
Charitsble actbvides
2,229,510
1,281,363
1,475,361
1,312,644
3,510,873
2,788,005
2025
2024
Go¥em*nte to#s tomprl*.'
Audit fees
Accountancy
Le6è1 and professlonal
40,030
18,691
53,338
42,580
7,336
9,610
112.059
59,526
Governènce costs includes payments to the auditors of £40,030 IZ024.. £42,580> for audit fees, accountancy fees Include
£18,69112024". £7,336) in relatbon to other services l¥￿ded bythe audiiors.
17-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
T￿SteeS
The charityconsider5 its trustees to represent its key rnanagefflefit W50nnel.
During thÈ year onÈ trustÈe, MaTt Su8arman. was seconded into an Èxecutive role as Intsfim Chief Exècutive Offit@r botwèon
July 2024 to January 2025.
The totsl remUner￿On pald to the trustee durin8theyear was £37,8LKII2024.. £66.322I. The amount comprlsed..
Gross salary.. £35.C#)J12024". E61.5221
Employer pension contributiefis". £l.05012024." £1.8tsJI
No other trustees received any remuneration durin8theyear12024.' nlll.
No trustees were reimbursed forany eKpense5durin8theyear12024.' nill.
io
employee5
The average monthly number of eM￿￿te5 durin8theyear w
2025
Number
2024
Number
BNJC
BWCTradSng Llmlted
N¢)vellino arighton Limited
16
20
26
26
Totèl
53
46
employrnenl o75ts
2025
2024
Wages and salartes
Social Security t05ts
Other pen￿0￿ costs
1,807,176
162,303
38,752
1.3CYJ,453
117,414
88,866
2.0)8,231
1,515,733
The number of employees whose annual remunerathjn was £60.IXKlor morewere=
2025
Number
2024
Number
£60,OLNJ. £70,L
£70,0(M)- £80,(m
£80.OLKJ- £90,LNJO
£100,(Th¥£140,(KYJ
li
Taxation
The chartty is exemptfrom taxation it5 activities because all it5 incorne isapplied forcharitable purp05e5.
18-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
T•n8lble fixed awt5
Group
Total
M•thinery
Re51bur￿5
Cost
At I july 2024
Addifjons
2.807.010
46,797
122.1221
895,543
15,484
167,8731
167,131
17.424
18,184
129
3.887.868
79,834
189,9951
At 30June 2025
2.831.685
843,iY
184,555
18.313
3,877.707
Depreclthon and Impalrnient
At I july 2024
Deprecia￿On char￿d in the year
liminated in respect of disposals
26,X
29,410
169.251
178,217
122,9041
33,301
36,925
4,810
6.104
233,870
250,656
122,9041
At 30June 2025
55,918
324,564
70.226
10,914
461.622
At 30June 2025
2.775,767
518.59)
114,329
7,399
3.416.085
At 30June 2024
2,780,502
726,292
133,830
13,374
3,653,998
C￿1
lea5ehoh4 land E￿￿￿￿nI￿nd
Mxhlnery
Educ•tkn•l
le￿￿rt*S
Totil
fl¢¢i
Cost
At I July 2024
Addifjons
16.C
704
720
27.649
9,139
18.184
119
62,537
9,988
At 30June 2025
16.COJ
1,424
36.788
18,313
72,525
Deprects￿On and lrnpalrrnent
At I july 2024
Oepreclation charged in theyear
391
415
3.769
7.389
4,810
6,104
12,970
19.241
5.333
At 30June 2025
9,333
11.1S8
10,914
32,211
rrylns amount
At 30June 2025
6,667
618
25.630
7,399
40.314
At 30June 2024
J2.(Ul
313
23MO
13,374
49.567
DurinE the year, the Charity ￿eWed and updated Tts depreoation wlicy io ensure cOmpl￿n￿ w￿h FRS 102. whlch requlres
deprecianon to reflect the asset's useful life. The revised policy has been applied proswrively. wilh the Impact refiected in the
current year's depreciatien charge.
19-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
FIMed asset In￿rtments
Other
Irwe5tments
C05t or
At I july 2024
Addition5
4,283,169
1,473.759
At 30June 2025
5,756,928
Imp•lrment
At I july 2024
Impairment losses
1,566,238
1,927,911
At 30June 2025
3,494,149
Carryln8 amount
At 30June 20ZS
2,262,779
At 30June 2024
2,716,931
2025
2024
Flxed a55et Investmentswmpri5e'.
Note5
IDI
2,262.678
ioi
2,716,830
Loansto subsidiaries
2.262.779
2,716,931
14
Subsldlarles
Details of the charity's sub5idlarlesat 30June 202S areaslollows..
Name of undertakl
Re8iAered
Natureof trwslr*s%
aa￿ ol
shares held
% Meld
Dlretl Indlrert
BNJC Tradin8 Limited
En8land and Wales Lerrin8 and oFe￿ng0f0wn or
leased real estate
En6land and Wales Licensed restaurants
Ordinary
iOO.LMJ
Novellino Bri8hton Limited
Ordinary
ioo.(KJ
15
Stocks
Group
Z025
Charlty
2025
2024
2024
Raw materia15 and con5urnable5
28.552
60,169
-20-

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
16 Debtws
Charlty
2025
2025
2024
2024
Amountslalllngdut wlthln one￿#[-
Trade debtors
Amount5 owed by 5ub5idiary uThdertakin85
Other debtors
Prepayments ènd accrued intom¢
159,504
117,743
105,699
69,277
24,186
501,439
98,370
93.323
572,977
186.785
16.813
25,255
825,804
350,608
7CQ,601
140,438
17
Credllor¥.' •moyntslallln8due wlthln one
Group
2025
Chatlty
2025
2024
2024
Other taxation and soclal ￿￿rity
Trade creditors
Other creditors
Accruals and deferred income
95,241
165,633
980,216
631.467
42,298
131,922
187,939
1,047.265
44,358
53,126
163,224
256,307
22.426
32,637
102,058
63.720
1.872,557
1,409,424
517,015
220,841
18
Retlrement benefft sthemes
2025
2024
Deflned conlrfbudon 5(hemes
Ch3rge to profit or1055 In respect of defined contributlw 5theme5
38,752
88,866
The chèrity operates a defined contiibution pension scheme for all qUali￿n8 employees. The assets of the scheme are held
separately from those of the charity In an independently administered lund.
21

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
19
Restrlded fvnds
The restricted fund5 of the charity comwi5e the unexpended balances of dorwtions and grant5 held on trust Subject to 5pecrfic
condition5 by donors a5 to howthey may be used.
At l July2024
TAhSlets Galnsand losses At 30Jume 2025
expefidÈd
The Bloom
Foundation
Communitv
Security Trust
242,912
1242.9)21
ICSTI
151.553
1151.553
I1(1).￿)>
342,YYJ2
151.553
1151.553
I342.￿2)
The BloNn Foundatlon: Represent core costs fvr*Jin6 lor the buildin& enclosed within BNJC Tradln8 Llmited. Thi5 includes the
construction of the ctrwor*in85pace and gym within the site.
Communlty SecurltyTrust ICSTI.. RepresertsBrants towards ifflpro¥in8and enhancinB the Safety securlty of the 51te.
20
D•slBn•ted
The intome funds of the Charity in¢lude the fdl¢)win8lesiBnatrd fvr￿S whi¢h W been set aside wt Of unrestri¢ted funds by
the trustees for specifi¢ purposes..
Resources
eynded
TAnsfers
Balance ai
301uThe IOIS
lJutylOZ3
i Z024
Tanlble Fixed Assets
2,680.038
155A741
2.624.164
1220.$441
176.633
2.580,253
2.680.038
155.8741
2.624,164
1220.5441
176.633
2,580,253
Tanglble Fixed Assets.. Funds were set aside by the trustees. for consiruthon of the building ènd purchase ef speclhc assets
within, 31 the fjme of first openlng ihe BNIC site Ishown in Note 121. Not èll of the assets have been paid for In full these
amount5 are included within creditors and hwe therelore been net againstthe designated lund unfjl pald.

*1

BNJC
NOTE5 TO THE FINANCIAL ￿ATEmENTs {CONTINUED)
FOR THE YEAR ENDED 30 JUNE2025
OperatinB lease commitsnents
Lessee
At the repomng end date the charity had outsrandinR cornmitments for luture minimum le35e poyments under non-
cancellable oper3ting lea5e5, which fall due35follow5'.
2025
2024
Within one year
Between two and five years
8.539
17.831
10.594
26,370
26,370
36,964
Rd•ted p•rtytrnns•thons
During the year. 8NIC (Charityl re¢ei%*d grants ￿ £2.891.019 12024.. £2.235.(KX)l from The 81oom Foundatton of whl¢h M
Sugarman is also è trustee.
BNJC (Group) owed £437,392 12024.. £651,IC#)I to AGB Reading 2020 ￿Mited la tonnected entlty of which M Su8èrman is a
memberl at the yeèr end. AGB Reèdin8 2020 Limited are also a party to the lènd and buildin8$ asset featured in the statement
of financial posi￿On.
BNJC (Group) owed £465,55912024.. £206.1841 to AG8 Hove Ltd la wnnected company of which M Sugarmèn Is a director) at
the year end. Of this balance £Z41,C#)J1£131.3331 wasdue in rent for propertles leased from AGB Hove Ltd.
Accountanc¥ fees of £8,31412024.. £7,5181 were pald to CCI Accountants Ltd Iformerly known as Chlsnall Comer Ismall & Col,
of which R F Comer Is a ￿rtner.
24 Cash generated frwn opew
2025
2024
Deficlt for the year
163.4191
1152,4421
Adlustsnentslor..
Los5118ainl on disposal of tsn8iblÈ fixÈd asset5
Oepreciation and imp3irrnent ol tanwble fixed assets
55,180
250.656
203,098
M(wements In worklng upl¢•l:
Decreèsellincreèsel in stecks
Ilncrea5el in debtors
Increase In creditors
31,617
1475,1961
463.133
160,1691
179,6451
176.589
Cash generated from opevadws
261.971
87,078
Analysls of (hanw In ￿ funds
The charity had no materièl debt duringtheyear.
-24-