## **JATHLETE** ## **Charity No. 1211550** **Trustees' Report and Unaudited Accounts Period from 02 January 2025 to 31 July 2025** **JATHLETE Contents** ||Pages| |---|---| |Trustees' Annual Report|2 to 3| |Statement of Financial Activities|4| |Balance Sheet|5| |Notes to the Accounts|6 to 8| Page 1 **JATHLETE Trustees Annual Report** The trustees present their report with the unaudited financial statements of the charity for the period from 2 January 2025 to 31 July 2025. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1211550** ## **Principal Office** Unit 7 Gemini Business Park Sheepscar Way Leeds LS7 3JB ## **Trustees** The following Trustees served during the year: N. Black J. Carr J. Isaacs ## **Accountants** FKGB Accounting Ltd 2nd Floor 201 Haverstock Hill London NW3 4QG ## **OBJECTIVES AND ACTIVITIES** To promote for the benefit of in particular (but not exclusively) Jewish young people in the United Kingdom of Great Britain and Northern Ireland the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities in the interests of social welfare and with the object of improving their condition of life. The trustees have had regard to the Charity Commission’s guidance on public benefit. During the period, the charity received donations which were applied towards supporting recreational and sporting activities, particularly for Jewish young people. The trustees consider that these activities furthered the charity’s objects and provided public benefit by supporting access to sport and recreation. ## **FINANCIAL REVIEW** The CIO’s income during the period comprised donations of £4,212. Expenditure was primarily directed towards the purchase of sports items and related charitable activities. The trustees have ensured that funds are applied solely towards the charitable purposes of the CIO. The financial position at the year-end remains stable, with sufficient reserves held to meet ongoing commitments and ensure sustainability. In the period ended 31 July 2025, the charity reported net income of £3,673 and held unrestricted funds of £3,673 at the period end, represented by cash at bank and in hand. Page 2 **JATHLETE Trustees Annual Report** ## **RESERVES POLICY** The charity’s reserves policy is to maintain sufficient unrestricted cash reserves to meet its expected short-term commitments and to allow the trustees to respond to unforeseen costs. At 31 July 2025, the charity held unrestricted cash reserves of £3,673. Given the charity’s current level of activity, limited overheads and expected short-term commitments, the trustees consider this level of reserves to be appropriate. The trustees will review the reserves policy as the charity’s activities develop. ## **PLANS FOR FUTURE PERIODS** The trustees do not anticipate any changes to the charity's aims and key objectives in the near future. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** JATHLETE is a Charitable Incorporated Organisation governed by its constitution. It was registered with the Charity Commission on 2 January 2025. ## **RECRUITMENT AND APPOINTMENT OF TRUSTEES** Trustees are appointed in accordance with the provisions set out in the CIO's constitution. The CIO seeks to ensure that the board of trustees collectively possesses the skills, experience, and diversity necessary to effectively govern the organisation and deliver its charitable objectives. All prospective trustees are provided with information about the CIO's responsibilities and are required to confirm their eligibility to act as a trustee. Appropriate checks are carried out where necessary. ## Signed on behalf of the board J. Carr Trustee 27 May 2026 Page 3 **JATHLETE Statement of Financial Activities** ## **Period from 02 January 2025 to 31 July 2025** |**Notes**
**Income and endowments**
**from:**
Donations
3
**Total**
**Expenditure on:**
Charitable activities
4
Other
5
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
4,212|**Total funds**
**2025**
**£**
4,212| |---|---|---| ||4,212
537
2|4,212
537
2| ||539
-|539
-| ||3,673
-|3,673
-| ||3,673|3,673| ||3,673|3,673| ||3,673|3,673| Page 4 **JATHLETE Balance Sheet at 31 July 2025** |**at 31 July 2025**||| |---|---|---| ||**Notes**|**2025**| |||**£**| |**Current assets**||| |Cash at bank and in hand||3,673| |||3,673| |**Net current assets**||3,673| |**Total assets less current liabilities**||3,673| |**Net assets excluding pension asset or liability**||3,673| |**Total net assets**||3,673| |**The funds of the charity**||| |**Unrestricted funds**||| |General funds|8|3,673| |||3,673| |**Total funds**||3,673| For the period ended 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 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. Approved by the board on 27 May 2026 And signed on its behalf by: J. Carr Trustee 27 May 2026 Page 5 **JATHLETE Notes to the Accounts** ## **Period from 02 January 2025 to 31 July 2025** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the charity’s objectives. The charity had no restricted funds during the period. ## **Income** Income is recognised when the charity is entitled to the income, receipt is probable and the amount can be measured reliably. Donations are recognised when received or when the charity has entitlement to the funds. ## **Expenditure** Expenditure is recognised when a liability is incurred and is classified according to the nature of the activity to which it relates. ## **Cash at bank and in hand** Cash at bank and in hand comprises cash held in the charity’s bank account and available for immediate use. - 2 **Charity status** JATHLETE is a Charitable Incorporated Organisation registered in England and Wales with the Charity Commission. - 3 **Income from donations and legacies** |Donations
4
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Sports items
_Governance costs_|**Unrestricted**
**£**
4,212
4,212
**Unrestricted**
**£**
537
537|**Total**
**2025**
**£**
4,212| |---|---|---| |||4,212| |||**Total**
**2025**
**£**
537| |||537| Page 6 **JATHLETE Notes to the Accounts** - 5 **Other expenditure** |**Other expenditure**||| |---|---|---| |General administrative costs|**Unrestricted**
**£**
2
2|**Total**
**2025**
**£**
2| |||2| - 6 **Staff costs, Trustee remuneration and expenses** No remuneration or expenses were paid to the trustees during the current period. The average monthly number of full time equivalent employees during the year was as follows: |Employee
7
**Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
8
**Analysis of net assets between funds**
Net current assets
9
**Reconciliation of net debt**
Cash and cash equivalents
Net debt|**2025**
**Number**
-
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
4,212
4,212|**Resources**
**expended**
**£**
(539)
(539)
**Unrestricted**
**funds**
**£**
3,673
3,673
**Cash flows**
**£**|**At 31 July**
**2025**
**£**
3,673| |---|---|---|---| ||||3,673| ||||**Total**
**£**
3,673| ||||3,673| ||||**At 31 July**
**2025**
**£**| |||3,673|3,673| |||3,673
3,673|3,673| ||||3,673| Page 7 **JATHLETE Notes to the Accounts** ## 10 **Related party disclosures** ## _**Controlling party**_ The company is limited by guarantee and has no share capital; thus no single party controls the company. Page 8