The Charity Registration Number is :- 1211451
## SINAI JEWISH PRIMARY
SCHOOL CHARITABLE TRUST
Report and Accounts
30 June 2025
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is: - Sinai Jewish Primary School Charitable Trust.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1211451.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The governing document is dated 17 December 2024
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
## **The principal operating address of the charity are:-**
Sinai Jewish Primary School Shakespeare Drive Kenton HA3 9UD
**The Trustees in office on the date the report was approved and during the period ended 30 June 2025 were: -**
Darren Frank Simons Alan Samuel Tibber Emma Rebecca Bergen Stanley Harold Davis
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The charity's objectives are to advance the education of pupils at Sinai Jewish Primary School in particular, but not exclusively, by providing and assisting in the provision of support, items, services and facilities for the school.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Future trustees are recruited and appointed by the existing trustees. The charity is governed by the terms of its charitable trust deed, and all decisions are made by the trustees
## **Financial review**
## _**The charity's financial position at the end of the period ended 30 June 2025**_
The financial position of the charity at 30 June 2025 as more fully detailed in the accounts, can be summarised as follows:-
## **Net Income & Total Funds (all unrestricted): £1,350**
## **Sinai Jewish Primary School Charitable Trust**
## **Trustees' Annual Report for the period ended 30 June 2025**
## **Statement of the Directors Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations ,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
## **Method of preparation of accounts - Small company provisions**
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102,
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 8[th] December 2025.
Darren Simons Trustee
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## **Sinai Jewish Primary School Charitable Trust - Statement of Financial Activities for the period ended 30 June 2025**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the period ended 30 June 2025, as required by the Companies Act 2006)**_
|**SORP**
**Ref**
**Income & Endowments from:**
Donations & Legacies
Investments
A1
A4
1,350
-
**Total income**
**A**
**1,350**
**Expenditure on:**
Charitable activities
B2
-
**Total expenditure**
**B**
**-**
**Net income for the year**
**1,350**
**Net income after transfers**
**A-B-C**
**1,350**
**Net movement in funds**
**1,350**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
-
**Total funds carried forward**
**1,350**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**|-
-
**-**
-
**-**
**-**
**-**
**-**
-
**-**
**Current year**
**Restricted**
**Funds**
**2025**
**£**|**1,350**
**-**
**Current year**
**Total Funds**
**2025**
**£**|
|---|---|---|
|||**1,350**|
|||**-**|
|||**-**|
||||
|||**1,350**|
|||**1,350**|
|||**1,350**
**-**|
|||**1,350**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
4
## **Sinai Jewish Primary School Charitable Trust - Statement of Financial Activities for the period ended 30 June 2025**
## **Sinai Jewish Primary School Charitable Trust - Resources applied in the period ended 30 June 2025 towards fixed assets for Charity use:-**
|**ended 30 June 2025 towards fixed assets for Charity use:-**||
|---|---|
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2025**
**£**
1,350|
||**1,350**|
## **Movements in revenue and capital funds for the period ended 30 June 2025**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2025**
**£**
Accumulated funds brought forward
-
Recognised gains and losses before
transfers
1,350
**1,350**
**Closing revenue funds**
**1,350**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
1,350|**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
**-**
**Restricted**
**Funds**
**2025**
**£**
-|**Total**
**Funds**
**2025**
**£**
-
1,350|
|---|---|---|
|||**1,350**|
|||**1,350**|
|||**Total**
**Funds**
**2025**
**£**
**1,350**|
5
## **Sinai Jewish Primary School Charitable Trust - Statement of Financial Activities for the period ended 30 June 2025**
## **Sinai Jewish Primary School Charitable Trust Income and Expenditure Account for the period ended 30 June 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Governance costs
**Total expenditure in the year**
**Net income before tax in the financial year**
Tax on surplus on ordinary activities
**Net income after tax in the financial year**
**Retained surplus for the financial year**
All activities derive from continuing operations|**2025**
**£**
1,350
-|
|---|---|
||**1,350**|
||**1,350**|
||-
-|
||**-**|
||**1,350**
-|
||**1,350**|
||**1,350**|
|||
The headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
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## **Sinai Jewish Primary School Charitable Trust - Balance Sheet as at 30 June 2025**
|**SORP**
Notes**Ref**
**Current assets**
B
Cash at bank and in hand
B4
1,350
**Creditors: amounts falling due within**
**one year**
6
C1
-
**Net current assets**
**The total net assets of the charity**
**The total net assets of the charity are funded by the funds of the**
**follows:-**
**Restricted funds**
**Unrestricted Funds**
UnrestrictedRevenue Funds
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D3
1,350
**Designated Funds**
**Total charity funds**|1,350
-|**2025**
**£**
1,350|
|---|---|---|
|||**1,350**|
|||**charity, as**
-
1,350|
|||**1,350**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The members have not required the charity to obtain an audit.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Darren Simons**
Trustee
Approved by the board of trustees on 8[th] December 2025
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## **Sinai Jewish Primary School Charitable Trust**
## **Notes to the Accounts for the period ended 30 June 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. The Trustees are not aware of any material uncertainties about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income, income recognition and expenditure on goods and services provided to the charity .**_
## **Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## **Creditors and provisions**
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no endowment funds.
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## **Sinai Jewish Primary School Charitable Trust**
## **Notes to the Accounts for the period ended 30 June 2025**
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **5 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **6 Creditors: amounts falling due within one year**
**2025 £**
Accruals -
## **7 Loans to trustees included in debtors**
There are no loans to Trustees
## **8 Guarantees made by the charity on behalf of trustees**
There are no loans to Guarantees
**9 Income and Expenditure account summary 2025 £ At 17 December 2024** - Surplus after tax for the year 1,350 **At 30 June 2025 1,350**
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## **Sinai Jewish Primary School Charitable Trust**
## **Notes to the Accounts for the period ended 30 June 2025**
**10**
**Particulars of how particular funds are represented by assets and liabilities**
|**At 30 June 2025**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
**Designated**
**funds**
**£**
**Restricted**
**funds**
**£**
1,350 -
-
-
-
-|
|---|---|
||**1,350**
**-**
**-**|
## **11 Analysis of movements in funds over the year as shown in Note 10**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds|**Income**
**2025**
**£**
1,350|**Expenditure**
**2025**
**£**
-|**Other**
**Gains &**
**Losses**
**2025**
**£**
-|
|---|---|---|---|
||**1,350**|**-**|**-**|
**12**
## **The purposes for which the funds are held by the charity:**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on.
## **13 Ultimate controlling party**
The charity is under the control of its legal members.
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