**CHARITY REGISTRATION NUMBER: 1201168** ## **ECOJUDAISM** ## **UNAUDITED FINANCIAL STATEMENTS** **31 DECEMBER 2025** ## **ECOJUDAISM** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** ||**PAGE**| |---|---| |Trustees' annual report|**1**| |Independent examiner's report to the trustees|**4**| |Statement of financial activities|**5**| |Statement of financial position|**6**| |Statement of cash flows|**7**| |Notes to the financial statements|**8**| ## **ECOJUDAISM TRUSTEES' ANNUAL REPORT** ## **YEAR ENDED 31 DECEMBER 2025** The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025. ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered charity name** EcoJudaism **Charity registration number** 1201168 **Principal office** New Burlington House 1075 Finchley Road London NW11 0PU ## **THE TRUSTEES** Mrs A Levitt (Resigned 26 March 2026) Mr R Addlestone Mr R Clark (Resigned 26 March 2026) Professor D Snower (Resigned 26 March 2026) Mrs J Tucker (Resigned 26 March 2026) Rabbi M Goldsmith Rabbi T Sakhanovich (Resigned 21 January 2025) Rabbi J Wittenberg Mr S Geall Mr L Scher (Appointed 16 September 2025) **Independent Examiner** Dov Harris FCA New Burlington House 1075 Finchley Road LONDON NW11 0PU ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** EcoJudaism is a Charitable Incorporated Organisation. It is registered with the Charity Commission (Charity Registration Number: 1201168). EcoJudaism's governing instruments are its Memorandum and Articles of Association dated 28 November 2022. The overall management of the charity is vested in Executive Director, Naomi Verber, who is assisted in her decisions by a Board of Trustees who regularly meet to discuss and review the charity's activities. **- 1 -** ## **ECOJUDAISM** ## **TRUSTEES' ANNUAL REPORT** _**(continued)**_ ## **YEAR ENDED 31 DECEMBER 2025** ## **OBJECTIVES AND ACTIVITIES** EcoJudaism is a charity leading the UK Jewish community's response to the climate and nature crisis. ## **Our vision:** A thriving world, where environmental responsibility is an integral part of Jewish identity, and Judaism provides a unique inspiration to the global endeavour to protect G-d's world. ## **Our mission:** To educate the Jewish Community and beyond about the climate and biodiversity crisis, and inspire them, through Jewish teachings, to build consensus and commitment to act. ## **Strategic objectives:** 1. Inspire - Use the Torah as the inspiration behind our environmental responsibility and EcoJudaism's work. 2. Act - Do things that reduce emissions and restore nature. 3. Influence - Join forces with other faith based environmental movements and help our community to protect the environment through our own spheres of influence. ## **ACHIEVEMENTS AND PERFORMANCE** In the period under review EcoJudasim has: 1. Delivered our Jewish Environmental Education Project (JEEP) in 25 Jewish primary schools, reaching over 1,000 students. 2. Restored nature in predominantly Jewish residential areas through regular tree and hedgerow planting sessions as well as regular river cleans. We have planned and fundraised to transform the Brent Cross flyover area into a Rain Garden to reduce flooding and pollution. 3. 25 synagogues are actively working on our Sustainability Action Plan to reduce emissions and support nature in synagogue operations. 4. Taken the Jewish voice to the international climate stage: Held the second Jewish community's Eco Vigil at Westminster over COP30, attended COP30 as part of an interfaith delegation and was the only Jewish organization represented that the world's first Fossil Fuel Non-Proliferation Conference. Supported and actively engaged in a number of national climate events throughout the year, including the Vatican's Rising Hope conference, London Climate Action Week and the Women, Faith, Climate Network to bring the Jewish perspective to the global climate movement. 5. Held fundraising activities throughout the year to arrange future funding for the charity. ## **FINANCIAL REVIEW** ## **General** The net results for the year show an overall net income of £160,087. As at 31 December 2025, the charity had accumulated unrestricted funds of £231,086. **- 2 -** Docusign Envelope ID.. 45DC5D5E48B84072-8037-2D2DOC36823D ECOJUDAISM TRUSTEES, ANNUAL REPORT (¢uliliJruÉdJ YEAR ENDED 31 DECEMBER 2025 PLANS FOR FUTURE PERIODS EcoJudaism's has thc following stratcgic objcctivcs for thc ncxt 5 ycars.. l. Educatc Jcwi5h leadcrs and children about thc climat¢ and nature crisi5 how to rc5pond. 2. Restore nature in local Jewish residential areas. 3. Take the Jewish voice for the environment out to global climate movement and use our own spheres of intluence to further that voice. Thc ttustccs, annual report was approved on 24 July 2026 and signed on bchalf of the Board of Trustecs by.. S*n•d by.. 4F3BFE8F8400I9C.. Mr R Addlestone Chair ot Trustees Docusign Envelope ID.. 496CA91D-8E40-8585-8094-09E28E48DD14 ECOJUDAISM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ECOJUDAISM YEAR ENDED 31 DECEMBER 2025 I report to the tNqtees on my examination of the financial statements of Ecojudaism ('the charity,) for the year ended 31 December 2025. RESPONSIBILITIES ATr4D BASIS OF REPORT As the ttuslees of the Lharity you are responsible for thc preparation of the fLnallLial statemcnts in accordance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515)(b) of the Act. INDEPENDENT EXAMINER'S STATEMENT Sin¢e the ¢harity's gross in¢ome ex¢eeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a mcmber of the tnstitute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I havc completed my examination. I confiTm that no matellal mattcrs have come to my attention in connection with the examiiialioii giving me cause lo believe that iii ￿lY material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act; or the financial stalcmcnts do not accord with thosc rccords; 01 the financial statements do not comply with the applicable requirements concerning the forn) and conlenl of accounts sel out in the Charities (Aceounts and Reports) Regulations 2008 otlier than any requirement that the ac¢ounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I havc no conccrns and havc con]c across no othcr mattcrs in conncction with thc cxamination to which attcntion should bc dL7wn in this rcport in ordcr to cnablc a propcr undcrstanding of thc accounts to bc leached. s￿mdbY.. A42482 arris Independent Examiner New Burlington House 1075 Finchley Road LONDON NWI I OPU 24 July 2026 ## **ECOJUDAISM** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **YEAR ENDED 31 DECEMBER 2025** ||||**2025**||2024| |---|---|---|---|---|---| |||Unrestricted|Restricted||| |||funds|funds|**Total funds**|Total funds| ||**Note**|**£**|**£**|**£**|£| |**Income and endowments**|||||| |Donations and legacies|**4**|260,032|24,000|284,032|90,000| |Investment income|**5**|126|–|126|–| |||-------------------------------------|-------------------------------|-------------------------------------|-------------------------------| |**Total income**||260,158|24,000|284,158|90,000| |||=====================================|===============================|=====================================|===============================| |**Expenditure**|||||| |Expenditure on charitable activities|**6,7**|(91,588)|(32,483)|(124,071)|(102,942)| |||-------------------------------------|-------------------------------|-------------------------------------|-------------------------------------| |**Total expenditure**||(91,588)|(32,483)|(124,071)|(102,942)| |||=====================================|===============================|=====================================|=====================================| |||-------------------------------------|-------------------------------|-------------------------------------|-------------------------------------| |**Net income/(expenditure) and net**|||||| |**movement in funds**||168,570|(8,483)|160,087|(12,942)| |||=====================================|===============================|=====================================|=====================================| |**Reconciliation of funds**|||||| |Total funds brought forward||62,516|8,483|70,999|83,941| |||-------------------------------------|-------------------------------|-------------------------------------|-------------------------------------| |**Total funds carried forward**||231,086|–|231,086|70,999| |||=====================================|===============================|=====================================|=====================================| 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 8 to 14 form part of these financial statements.** **- 5 -** Docusign Envelope ID.. 45DC5D5E48B84072-8037-2D2DOC36823D ECOJUDAISM ST ATEMENT OF FINANCIAL POSITION 31 DECEMBER 2025 2025 2024 FIXED ASSETS Intangible assets CURREiYT ASSETS Debtors Cash al bank and iii hand 12 895 1,193 13 500 231,570 71,406 232,070 71,406 CREDITORS: amounts falling due Ivithin one year 14 {1,879) (1,600) NET CURRENT ASSETS 230,191 69,806 TOTAL ASSETS LESS CURRENT LIABILITIES 231,086 70,999 NET ASSETS 231,086 70,999 FUNDS OF THE CIL4RITY Rcstrictcd tunds Unr¢5triLted funds 8,483 62,516 231,086 Total eharity funds 16 231,086 70,999 Thcsc financial 51alemcnts wcrc approved by the board of trustees and authoriscd for issuc on 24 July 2026, and are signed on behalf of the board by: $*n•d by.. 4F3BFEBF840049C Mr R Addlestone Chair of Trustecs The notes on p2¥e5 11 to 14 form part of these financial St￿tements. ## **ECOJUDAISM** ## **STATEMENT OF CASH FLOWS** ## **YEAR ENDED 31 DECEMBER 2025** |**YEAR ENDED 31 DECEMBER 2025**||| |---|---|---| ||**2025**|2024| ||**£**|£| |**CASH FLOWS FROM OPERATING ACTIVITIES**||| |Net income/(expenditure)|160,087|(12,942)| |_Adjustments for:_||| |Amortisation of intangible assets|298|398| |Other interest receivable and similar income|(126)|–| |Accrued expenses|200|1,200| |_Changes in:_||| |Trade and other debtors|(500)|–| |Trade and other creditors|79|–| ||-------------------------------------|-------------------------------| |Cash generated from operations|160,038|(11,344)| |Interest received|126|–| ||-------------------------------------|-------------------------------| |Net cash from/(used in) operating activities|160,164|(11,344)| ||=====================================|===============================| |**NET INCREASE/(DECREASE) IN CASH AND CASH**||| |**EQUIVALENTS**|160,164|(11,344)| |**CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR**|71,406|82,750| ||-------------------------------------|-------------------------------| |**CASH AND CASH EQUIVALENTS AT END OF YEAR**|231,570|71,406| ||=====================================|===============================| **The notes on pages 8 to 14 form part of these financial statements.** **- 7 -** **ECOJUDAISM** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2025** ## **1. GENERAL INFORMATION** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is New Burlington House, 1075 Finchley Road, London, NW11 0PU. ## **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 Charities Act 2011. ## **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. ## **Judgements and key sources of estimation uncertainty** 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. ## **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 sub-classes: restricted income funds or endowment funds. **- 8 -** **ECOJUDAISM** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 31 DECEMBER 2025** ## **3. ACCOUNTING POLICIES** _**(continued)**_ ## **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: - 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. - legacy income is recognised when receipt is probable and entitlement is 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. - 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: - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity 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. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 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. ## **Intangible assets** Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. **- 9 -** **ECOJUDAISM** **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 31 DECEMBER 2025** ## **3. ACCOUNTING POLICIES** _**(continued)**_ ## **Intangible assets** _**(continued)**_ Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably. ## **Amortisation** Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Website - 25% reducing balance If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates. ## **Impairment of fixed assets** A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. ## **Financial instruments** Financial Instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of the liabilities. ## **Defined contribution plans** Contributions to defined contribution plans are recognised as an expense 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. **- 10 -** ## **ECOJUDAISM** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 31 DECEMBER 2025** ## **4. DONATIONS AND LEGACIES** |**4.**|**DONATIONS AND LEGACIES**||||| |---|---|---|---|---|---| ||||Unrestricted|Restricted|**Total Funds**| ||||Funds|Funds|**2025**| ||||£|£|**£**| ||**DONATIONS**||||| ||Donations||242,425|24,000|266,425| ||Events and membership||8,804|–|8,804| ||Gift Aid receivable||8,803|–|8,803| ||||-------------------------------------|-------------------------------|-------------------------------------| ||||260,032|24,000|284,032| ||||=====================================|===============================|=====================================| ||||Unrestricted|Restricted|Total Funds| ||||Funds|Funds|2024| ||||£|£|£| ||**DONATIONS**||||| ||Donations||81,517|8,483|90,000| ||Events and membership||–|–|–| ||Gift Aid receivable||–|–|–| ||||-------------------------------|--------------------------|-------------------------------| ||||81,517|8,483|90,000| ||||===============================|==========================|===============================| |**5.**|**INVESTMENT INCOME**||||| |||Unrestricted|**Total Funds**|Unrestricted|Total Funds| |||Funds|**2025**|Funds|2024| |||£|**£**|£|£| ||Bank interest receivable|126|126|–|–| |||================|================|================|================| |**6.**|**EXPENDITURE ON CHARITABLE**|**ACTIVITIES BY FUND TYPE**|||| ||||Unrestricted|Restricted|**Total Funds**| ||||Funds|Funds|**2025**| ||||£|£|**£**| ||Direct costs||85,524|32,483|118,007| ||Support costs||6,064|–|6,064| ||||-------------------------------|-------------------------------|-------------------------------------| ||||91,588|32,483|124,071| ||||===============================|===============================|=====================================| ||||Unrestricted|Restricted|Total Funds| ||||Funds|Funds|2024| ||||£|£|£| ||Direct costs||49,464|50,000|99,464| ||Support costs||3,478|–|3,478| ||||-------------------------------|-------------------------------|-------------------------------------| ||||52,942|50,000|102,942| ||||===============================|===============================|=====================================| **- 11 -** ## **ECOJUDAISM** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 31 DECEMBER 2025** ## **7. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE** ||Activities|||| |---|---|---|---|---| ||undertaken||**Total funds**|Total fund| ||directly Support costs||**2025**|2024| ||£|£|**£**|£| |Direct costs|118,007|–|118,007|99,464| |Governance costs|–|6,064|6,064|3,478| ||-------------------------------------|--------------------------|-------------------------------------|-------------------------------------| ||118,007|6,064|124,071|102,942| ||=====================================|==========================|=====================================|=====================================| |**NET INCOME/(EXPENDITURE)**||||| |Net income/(expenditure) is stated after|charging/(crediting):|||| ||||**2025**|2024| ||||**£**|£| |Amortisation of intangible assets|||298|398| ||||================|================| |**INDEPENDENT EXAMINATION FEES**||||| ||||**2025**|2024| ||||**£**|£| |Fees payable to the independent examiner for:||||| |Independent examination of the financial statements|||960
================|960
================| ## **8. NET INCOME/(EXPENDITURE)** ## **9. INDEPENDENT EXAMINATION FEES** ## **10. STAFF COSTS** The total staff costs and employee benefits for the reporting period are analysed as follows: ||**2025**|2024| |---|---|---| ||**£**|£| |Wages and salaries|64,989|58,506| |Social security costs|8,915|–| |Employer contributions to pension plans|4,091|–| ||-------------------------------|-------------------------------| ||77,995|58,506| ||===============================|===============================| The average head count of employees during the year was 3 (2024: 3). The average number of fulltime equivalent employees during the year is analysed as follows: ||**2025**|2024| |---|---|---| ||**No.**|No.| |Number of management staff|3|3| ||================|================| No employee received employee benefits of more than £60,000 during the year (2024: Nil). ## **11. TRUSTEE REMUNERATION AND EXPENSES** No trustee received any remuneration during the period. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity. **- 12 -** ## **ECOJUDAISM** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 31 DECEMBER 2025** ## **12. INTANGIBLE ASSETS** |**12.**|**INTANGIBLE ASSETS**||| |---|---|---|---| ||||**Website**| ||||**£**| ||**Cost**||| ||**At 1 January 2025 and 31 December 2025**||2,121| ||||==========================| ||**Amortisation**||| ||At 1 January 2025||928| ||Charge for the year||298| ||||--------------------------| ||**At 31 December 2025**||1,226| ||||==========================| ||**Carrying amount**||| ||**At 31 December 2025**||895| ||||==========================| ||At 31 December 2024||1,193| ||||==========================| |**13.**|**DEBTORS**||| |||**2025**|2024| |||**£**|£| ||Trade debtors|500|–| |||================|================| |**14.**|**CREDITORS:** **amounts falling due within one year**||| |||**2025**|2024| |||**£**|£| ||Trade creditors|79|–| ||Accruals and deferred income|1,800|1,600| |||--------------------------|--------------------------| |||1,879|1,600| |||==========================|==========================| ## **15. PENSIONS AND OTHER POST RETIREMENT BENEFITS** ## **Defined contribution plans** The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £4,091 (2024: £Nil). ## **16. ANALYSIS OF CHARITABLE FUNDS** ## **Unrestricted funds** |**Unrestricted funds**||||||| |---|---|---|---|---|---|---| |||At||||**At**| ||1|January|||**31**|**December**| |||2025|Income|Expenditure||**2025**| |||£|£|£||£| |General funds||62,516|260,158|(91,588)||231,086| |||===============================|=====================================|===============================||=====================================| |||At||||At| ||1|January|||31|December| |||2024|Income|Expenditure||2024| |||£|£|£||£| |General funds||33,941|81,517|(52,942)||62,516| |||===============================|===============================|===============================||===============================| **- 13 -** ## **ECOJUDAISM** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 31 DECEMBER 2025** ## **16. ANALYSIS OF CHARITABLE FUNDS** _**(continued)**_ ## **Restricted funds** ||**Restricted funds**||||| |---|---|---|---|---|---| |||At|||**At**| |||1 January|||**31 December**| |||2025|Income|Expenditure|**2025**| |||£|£|£|£| ||Restricted Fund|8,483|24,000|(32,483)|
–| |||==========================|===============================|===============================|================| |||At|||At| |||1 January|||31 December| |||2024|Income|Expenditure|2024| |||£|£|£|£| ||Restricted Fund|50,000|8,483|(50,000)|
8,483| |||===============================|==========================|===============================|==========================| |**17.**|**ANALYSIS OF NET ASSETS BETWEEN FUNDS**||||| ||||Unrestricted|Restricted|**Total Funds**| ||||Funds|Funds|**2025**| ||||£|£|**£**| ||Intangible assets||895|–|895| ||Current assets||232,070|–|232,070| ||Creditors less than 1 year||(1,879)|–|(1,879)| ||||-------------------------------------|----------------|-------------------------------------| ||**Net assets**||231,086|–|231,086| ||||=====================================|================|=====================================| ||||Unrestricted|Restricted|Total Funds| ||||Funds|Funds|2024| ||||£|£|£| ||Intangible assets||1,193|–|1,193| ||Current assets||62,923|8,483|71,406| ||Creditors less than 1 year||(1,600)|–|(1,600)| ||||-------------------------------|--------------------------|-------------------------------| ||**Net assets**||62,516|8,483|70,999| |**18.**|**ANALYSIS OF CHANGES IN NET DEBT**||||| ||||At||**At**| ||||1 Jan 2025|Cash flows|**31 Dec 2025**| ||||£|£|**£**| ||Cash at bank and in hand||71,406|160,164|231,570| ||||===============================|=====================================|=====================================| |**19.**|**RELATED PARTIES**||||| Donations totalling £23,075 were received from the trustees or entities connected with the trustees. No conditions were attached to any of these donations. **- 14 -**