**REGISTERED CHARITY NUMBER: 261341** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2025** ## **for** ## **Moreah Teachers College** London Accounting Group Ltd **Moreah Teachers College** **Contents of the Financial Statements for the Year Ended 31 March 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Statement of Financial Activities**||2|| |**Balance Sheet**||3|| |**Notes to the Financial Statements**|4|to|8| **Moreah Teachers College** ## **Report of the Trustees for the Year Ended 31 March 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity was formed for the advancement of the education and training of persons expressing the orthodox Jewish faith and advancement of orthodox Jewish faith. ## **Significant activities** There were no significant activities to report. ## **Volunteers** During the year the charity did not have any volunteers to help with the objective of the charity. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** The trustees consider that the performance of the charity this year has been satisfactory. Funds have been granted to institutions during the period from rents received. The Statement of Financial Activities shows total grants of £15,800 and the reserves stand at £758,712. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 261341 ## **Principal address** ## **Trustees** M Berger S Steinhaus (resigned 27.2.26) J Lewin Rabbi S Lederberger M Berger Mrs R Baddiel Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ M Berger - Trustee Page 1 **Moreah Teachers College** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |||31.3.25|31.3.24| |---|---|---|---| |||Unrestricted|| |||funds|Total funds| ||Notes|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Investment income|2|25,288|22,209| |**EXPENDITURE ON**|||| |Raising funds||-|(1,440)| |**Charitable activities**|||| |Donations made|||| |||15,800|17,520| |Other||5,289|(3,900)| |**Total**||21,089|12,180| |Net gains on investments||2,659|8,119| |**NET INCOME**||6,858|18,148| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||751,854|733,706| |**TOTAL FUNDS CARRIED FORWARD**||758,712|751,854| The notes form part of these financial statements Page 2 **Moreah Teachers College** ## **Balance Sheet 31 March 2025** |31.3.25
Unrestricted
funds
Notes
£
**FIXED ASSETS**
Investment property
5
290,460
**CURRENT ASSETS**
Debtors
6
4,949
Investments
7
108,332
Cash at bank
365,469
478,750
**CREDITORS**
Amounts falling due within one year
8
(10,498)
**NET CURRENT ASSETS**
468,252
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
758,712
**NET ASSETS**
758,712
**FUNDS**
9
Unrestricted funds
758,712
**TOTAL FUNDS**
758,712|31.3.24
Total funds
£
290,460
3,576
105,673
361,869
471,118
(9,724)
461,394
751,854
751,854
751,854
751,854| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Trustee The notes form part of these financial statements Page 3 **Moreah Teachers College** **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Investment property** Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| |Rents received
Deposit account interest|31.3.25
£
20,015
5,273
25,288|31.3.24
£
16,901
5,308| |||22,209| continued... Page 4 **Moreah Teachers College** **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||funds| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Investment income|22,209| |**EXPENDITURE ON**|| |Raising funds|(1,440)| |**Charitable activities**|| |Donations made|| ||17,520| |Other|(3,900)| |**Total**|12,180| |Net gains on investments|8,119| |**NET INCOME**|18,148| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|733,706| |**TOTAL FUNDS CARRIED FORWARD**|751,854| Page 5 continued... **Moreah Teachers College** **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**5.**
**INVESTMENT PROPERTY**
**FAIR VALUE**
At 1 April 2024
and 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024
**6.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Agents Account
Prepayments and accrued income
**7.**
**CURRENT ASSET INVESTMENTS**
Unlisted investments
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
**9.**
**MOVEMENT IN FUNDS**
At 1/4/24
£
**Unrestricted funds**
General fund
751,854
**TOTAL FUNDS**
751,854|31.3.25
£
2,119
1,605
1,225
4,949
31.3.25
£
108,332
31.3.25
£
-
10,498
10,498
Net
movement
in funds
£
6,858
6,858||£
290,460|£
290,460| |---|---|---|---|---| ||||290,460|| ||||290,460|| ||||31.3.24
£
22
2,329
1,225
3,576
31.3.24
£
105,673|| |||31.3.24
£
1
9,723
9,724
At 31/3/25
£
758,712
758,712||31.3.24
£
1
9,723| |||||9,724| ||||758,712|| Page 6 continued... **Moreah Teachers College** **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **9. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Gains and|Movement| |---|---|---|---|---| ||resources|expended|losses|in funds| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|25,288|(21,089)|2,659|6,858| |**TOTAL FUNDS**|25,288|(21,089)|2,659|6,858| ## **Comparatives for movement in funds** |||Net|| |---|---|---|---| |||movement|| ||At 1/4/23|in funds|At 31/3/24| ||£|£|£| |**Unrestricted funds**|||| |General fund|733,706|18,148|751,854| |**TOTAL FUNDS**|733,706|18,148|751,854| Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Gains and|Movement| |---|---|---|---|---| ||resources|expended|losses|in funds| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|22,209|(12,180)|8,119|18,148| |**TOTAL FUNDS**|22,209|(12,180)|8,119|18,148| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|| ||At 1/4/23|in funds|At 31/3/25| ||£|£|£| |**Unrestricted funds**|||| |General fund|733,706|25,006|758,712| |**TOTAL FUNDS**|733,706|25,006|758,712| continued... Page 7 **Moreah Teachers College** **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **9. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Gains and|Movement| |---|---|---|---|---| ||resources|expended|losses|in funds| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|47,497|(33,269)|10,778|25,006| |**TOTAL FUNDS**|47,497|(33,269)|10,778|25,006| ## **10. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. Page 8